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Regulatory Basis

The legal instruments and public sources referenced by the Vehicle Import Tax Calculator.

1. Primary references (vehicle import)

The following Gazette and tariff references are presented as the primary sources for the rate tables and legal basis referenced by this calculator.

SourceLink
Gazette 2418/43 - XID Rates 2025View
Gazette 2421/42 - EV XID RatesView
Gazette 2421/41 - LTMV (Luxury Tax)View
Gazette 2422/43 - CID SurchargeView
Chapter 87 - National Tariff GuideView

2. Government portals

These official portals are provided as reference points for users to verify duties, exchange-rate conventions, and related notices.

SourceLink
IRD Official PortalVisit
Sri Lanka CustomsVisit
CBSL Exchange RatesVisit

3. Effective dates and commencement

Where a Gazette is referenced, the relevant date and effect are shown in the source description or in the referenced PDF. Publication date and effective date may differ depending on the instrument.

This page lists the references used by the calculator. It does not provide an interpretive legal opinion on conflicts, amendments, or precedence.

4. Language and translations

Where documents are available in multiple official languages, users should refer to the official publication for the controlling text.

5. Source availability and fallback

If a referenced source is temporarily unavailable, moved, or cannot be fetched, the calculator may rely on locally available reference copies.

6. Last reviewed

Sources last reviewed on: 2026-09-13.

For scope boundaries and calculator limitations, see Methodology.

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