Question 1

What is the total cost to import a BYD Atto 3 2025 to Sri Lanka?

Accepted Answer

Based on a FOB price of JPY 3,200,000 and freight and insurance of JPY 125,000, the CIF value works out to LKR 6,650,000 at an exchange rate of 1 JPY = 2 LKR. Adding total import taxes of LKR 10,845,418, the total landed import cost is LKR 17,495,418. Note that local registration fees, revenue licence, and insurance are payable separately on top of this figure.

Question 2

How is import tax calculated for the BYD Atto 3 in Sri Lanka?

Accepted Answer

The BYD Atto 3 is classified under HS Code 8703.80.33 and is subject to five main tax components: Customs Import Duty of LKR 1,330,000 (20% of CIF), a Surcharge of LKR 665,000 (10% of CID base), Excise Duty of LKR 5,430,000, Luxury Tax of LKR 390,000, and VAT of LKR 2,668,793 calculated on the cumulative dutiable value. Social Security Contribution Levy (SSCL) of LKR 361,625 (2.5% on the VAT-equivalent base) applies, while PAL and CESS are zero, for this vehicle category. Excise duty is the dominant tax, accounting for more than half of the total tax burden.

Question 3

Is the BYD Atto 3 cheaper to import than a comparable hybrid SUV in Sri Lanka?

Accepted Answer

Not necessarily on the tax side  while the Atto 3 benefits from zero PAL and zero CESS, its excise duty of LKR 5,430,000 is substantial because it is calculated based on the motor's power output rather than engine displacement. Some strong hybrid SUVs in a similar power band can attract lower effective excise rates depending on their HS classification. However, the Atto 3's zero fuel running cost and lower servicing expenses can make the total cost of ownership more competitive over a 5-year period, particularly given Sri Lanka's fuel price volatility.

Question 4

Does the BYD Atto 3 qualify for any tax concessions as an electric vehicle in Sri Lanka?

Accepted Answer

Under the current duty structure, the BYD Atto 3 classified under HS Code 8703.80.33 is exempt from PAL (Port and Airport Development Levy) and CESS, which are applied to many petrol and diesel vehicles. However, it does not currently enjoy a blanket excise duty waiver  excise duty of LKR 5,430,000 still applies. Sri Lanka's EV tax policy has evolved frequently, so it is advisable to confirm the latest gazette notifications with Sri Lanka Customs before finalising an import order, as concession conditions can change between budget cycles.

Question 5

What additional costs should I budget for beyond the BYD Atto 3 import taxes?

Accepted Answer

Beyond the total import cost of LKR 17,495,418, Sri Lankan buyers should budget for vehicle registration fees at the Department of Motor Traffic, an annual revenue licence, comprehensive motor insurance (which will be calculated on the vehicle's assessed value), and any port handling or clearing agent fees not included in the freight estimate. If purchasing through John Keells CG Auto as an authorised dealer, the on-road price quoted will typically bundle many of these costs, but it is worth requesting a full itemised breakdown to compare against a direct import scenario.

Tax Component	Rate	Amount (LKR)
CIF Value (Cost + Insurance + Freight)		LKR 6,650,000
Customs Import Duty (CID)	20%	LKR 1,330,000
Surcharge on CID	50%	LKR 665,000
Excise Duty	See excise schedule	LKR 5,430,000
Luxury Tax	Tiered	LKR 390,000
Ports & Airports Levy (PAL)	Exempt	LKR 0
CESS	N/A	LKR 0
SSCL	2.5%	LKR 361,625
VAT	18%	LKR 2,668,793
Total Taxes	163.09% of CIF	LKR 10,845,418
Total Import Cost		LKR 17,495,418

Vehicle	FOB Price	Total Taxes	Total Cost	Tax Rate
BYD Atto 3 2025	JPY 3,200,000	LKR 10,845,418	LKR 17,495,418	163.1%
BYD Dolphin 2025	JPY 2,425,000	LKR 5,159,734	LKR 10,609,734	94.7%
BYD Sealion 6 DM-i Superior 2025	JPY 3,150,000	LKR 11,334,906	LKR 18,094,906	167.7%

BYD Atto 3 2025 Import Tax in Sri Lanka

Specifications

About the BYD Atto 3 2025

Key Highlights

Tax Breakdown

Tax Buildup

Tax Composition

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