පෞද්ගලික වාහන ගෙන්වීමට අදාළ ගැසට් නිවේදනයක් නිකුත් කෙරේ

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GOVERNMENT NOTIFICATION
Imports and Exports Control Act, No. I of 1969
IN terms of the powers vested in me by Section 20 rcad together with Sub-Section 4(1) and
Section 14 of the Imports and Exports (Control) Act, No. 1 of 1969 as amended by Act, No.
48 of 1985 and Act, No. 28 of 1987,I, Anura Kumara Dissanayake, the Minister of Finanoe,
Planning and Economic Development promul gate following Re gulations.
hae$b2-0
Anhba Kilmara Di sanavake
vin\.t.. nr hinrn.". P) ing and
Economic Development
Ministry of Finance, Planning and Economic Development,

Colombo 01.
Jc,rlrCrr i-r al
''','i"""'t"' ?nri
REGULATIONS
1. These Regulations may be cited as the "Imports and Exports (Control) Regulations
No..o.*. of 2025".
2. These Regulations are promulgated based on decision of the Cabinet of Ministers dated
September 13,2024 on the Memorandum No. 241194516041208 dated September 12,
2024 titled. "Approval for removal of Temporary Suspension on Importation of Motor
Vehicles".
3. The Imports and Exports (Control) Regulations No. 02 of 2023, published in the Gazette
Extraordinary No. 2312178 dated January 01,2023 as amended subsequently and as last
amended by the Imports and Exports (Control) Regulations No. 01 of 2025, published in
the Gazette Extraordinary No. 2421104 dated January 27, 2025 is hereby further
amended.
4. The Imports and Exports (Control) Regulations No. 0l of 2025, published in the Gazette
Extraordinary No. 2421104 dated January 27 ,2025 is hereby rescinded without prejudice
to the validity of any actions performed thereunder.
7
5. Goods, classified under the HS Codes together with their corresponding entries as
described inthe Schedule A below, which is an integralparl of these Regulations, shall

be deleted from the Schedule I of the Imports and Exports (Control) Regulations No. 02
of 2023, published in the Gazette Extraordinary No. 2312178 dated January 01,2023;
Schedule A
Column Column IV Column V

I Column II Column III Temporary Temporary
HS HS Code Description Suspension Suspension
Heading (TS) List A (TS) List B
Motor vehicles for the transport of ten or

r98 87.02
more persons, including the driver
With only compression - ignition internal
8702.r0 combustion piston engine (diesel or semi-
diesel):
Motor vehicles for the transport of less than
13 person (adults) including the driver, not
more than three and a half years old:
Modified vehicles of heading 87.03, not more
8702.t0.t2 TS
than two years old
8702.10.19 Other TS
Motor vehicles for the transport of 13 or more
persons (adults) but less that 25 persons
(adults) including the driver, not more than
five years old:
Modified vehicles of heading 87 .03, not more
8702.t0.32 TS
than five years old
8702.10.39 Other TS
persons (adults) but less than 35 persons
ten years old:
Modified vehicles of heading 87 .03, not more
8702.t0.53 TS
than two years old
8702.r0.55 Other, not more than five years old TS
8702.10.59 Other TS
Other, not more than ten years old:
Modified Vehicles of heading 87.03, not more
8702.r4.73 TS
than two years old
8702.t0.75 Other, not more than five years old TS
8702.t0.79 Other TS
Other, more than ten years old:
;-\
With both compression-ignition intemal

combustion piston engine (diesel or semi-
8702.20
diesel) and electric motor as motors for
orooulsion:

.
13 persons (adults) including the driver, not

Modifred vehicles of heading 87.03, not more
8702.20.tt TS
than two years old
8702.20.t9 Other TS
five years old:
Modified vehicles of 87.03, not more than
8702.20.31 TS
two years old
8702.20.39 Other TS
ten years old:
8702.20.51 TS
than two years old
8702.20.53 Other, not more than five years old TS
8702.20.59 Other TS
8702.20.71
Modified vehicles of heading 87.03, more
TS
than two years old
8702.20.79 Other TS
With both spark-ignition intemal combustion
8702.30 piston engine and electric motor as motors for
propulsion:
8702.30.1r TS
than two years old
8702.30.t9 Other TS
five years old:
8702.30.3r TS
than two years.old
3
8702.30.39 Other TS
ten years old:
8702.30.51 TS
than two years old
8702.30.59 Other TS
8702.30.71 TS
than two years old
8702.30.79 Other TS
8702.40 With only electric motor for propulsion:
8702.40.t\ TS
than two years old
8702.40.T9 Other TS
five years old:
8702.40.31 TS
than two years old
8702.4439 Other TS
ten years old:
8702.40.51 TS
than two years old
8702.40.59 Other TS
Other, not more than ten years oJd:
8702.40.71 TS
than two years old
8702.40.79 Other TS
8702.90 Other:
4
8702.90.12 TS
than two years old
8702.90.t9 Other TS
five years old:
8102.90.32 TS
than two years old
8702.90.39 Other TS
ten years old:
Modifred Vehicles of heading 87.03, not more
8702.90.53 TS
than two years old
8702.90.s9 Other TS
8702.90.73 TS
than two years old
8702.90.79 Other TS
Motor cars and other motor vehicles

principally designed for the transport of
199 87.03 persons (other than those of heading
87.02), including station wagons and racing
cars.
Vehicles specially designed for travelling on
8703.1 0
snow; golf cars and similar vehicles:
Not more than three years old:
8703.1 0.1 1 Electric Golf cars TS
8703.1 0.1 9 Other TS
Other vehicles, with only spark-.ignition
8703.20
internal combustion piston engine :
Of cylinder capacity not exceeding 1,000 cc :
Auto-trishaws:
Other, driven by liquefied petroleum (LP)
8703.2t.52 TS
gas, not more than two years old
8703.2t.54 Other, not more than two years old TS
Motor cars including station wagons and
racing cars, not more than three years old:
8703.2t.62 Go-Karts TS
Other, of cylinder capacity not exceeding 300
8703.2r.63 TS
cc including Quadricycle
8703.2t.64 All - terrain vehicle (ATV) TS
8703.2t.69 Other TS
racing cars, more than three years old:
8703.21.73 A11 - terrain vehicle (ATV) TS
Other:
8103.21.92 Not more than three years old TS
Of a cylinder capacity exceeding 1,000 cc but
8703.22
not exceeding 1,500 cc:
8703.22.50 TS
racing cars, not more than three years old
8703.22.70 Other, not more than three years old TS
8703.23
racing cars of a cylinder capacity not
exceeding 2,000 cc, not more than three years
old:
8703.23.s2 Of a cylinder capacity not exceeding 1,600 cc TS
Of a cylinder capacity exceeding 1,600 cc,
TS
8703.23.55
but not exceeding 1,800 cc
8703.23.59 Other TS
exceeding 2,000 cc, more than three years
old:
8703.23.70 racing cars of a cylinder capacity exceeding TS
2,000 cc, not more than three years old
Other:
Of a cylinder capacity not exceeding 2,000
8103.23.92 TS
cc, not more than three years old
8703.23.96 TS
not more than three years old
8703.24 Of a cylinder capacity exceedin'g 3,000 cc:
8703.24.s0 TS
Other vehicles, with only compression-
ignition internal combustion piston engine
(diesel or semi-diesel):
8703.31
cc:
6
8703.31.50 Auto-trishaws not more than two years old TS
8703.3t.70
TS
Other:
8703.3t.92 Not more than three vears old TS
8703.32
exceeding 2,000 cc, not more than three years
old:
8703.32.52 Of a cylinder capacity not exceeding 1,600 cc TS
8703.32.ss
TS
but not exceeding 1,800 cc
8703.32.s9 Other TS
racing cars of a cylinder capacity exceeding
2,000 cc, not more than three years old:
Vehicles for the transport of 7 or more

persons (adults) including the driver, with
non-monologue body bolted on ladder type
8703.32.7t TS
heavy duty chassis, with permanent four-
wheel drive capability, and atotal payload (of
persons and cargo) ofover 800 kg.
8703.32.79 Other TS
Other:
8703.32.92
TS
Motor - homes, specially equipped for
habitation (with sleeping, cooking, toilet
8703.32.93 facilities etc.) of a cylinder capacity TS
exceeding 2000cc, not more than three years
old
Other, of a cylinder capacity exceeding 2000
8703.32.95 TS
cc., not more than three years old
8703.33 Of a cylinder capacity exceeding 2,500 cc:
8703.33.s0
TS
racing cars, not more than threeyears old
Other, not more than three years old:
Motor-homes, specially equipped for
8703.33.1r habitation (with sleeping, cooking, toilet TS
facilities etc.)
8703.33.79 Other TS
Other vehicles, with both spark-ignition
internal combustion piston engine and electric
8703.40 motor as motors for propulsion, other than
those capable of being charged by plugging to
extemal source of electric power :
Vehicles other than motor cars including

station wagons and racing cars, of a cylinder
capacity not exceeding 1,000 cc:
8703.40.1s Auto-trishaws, not more than two years old TS
racing cars, of cylinder capacity not
exceedins 1.000 cc:
8703.40.21 Go-Karts, not more than three years old TS
Quadricycle of cylinder capacity not
8703.40.23 exceeding 300 cc, not more than three years TS
old
All-terrain vehicle (ATV), not more than
8703.40.25 TS
three years old
8703.40.3s TS
station wagons and racing cars of a cylinder
capacity exceeding 1,500 cc but not
exceeding 2,000 cc:
1,500 cc but not exceeding 2,000 cc:
TS
8703.40.51
8703.40.53 but not exceeding 1,800 cc, not more than TS
three years old
8703.40.s8 Other, not more than three years old TS
exceedins 3000cc:
8
2,000 cc but not exceeding 3000cc:
8703.40.7t Not more than three years old TS
capacity exceeding 3000cc:
8703.40.88 Other, not more than thee years old TS
300Occ:
Other vehicles, with both compression-
(diesel or semi-diesel) and electric motor as
8703.50
motors for propulsion, other than those
capable of being charged by plugging to
external source of electric power:

station wagons and racing cars, of cylinder
8703.50.15 Auto-trishaws, not more than two years old TS
8703.50.1 8 Other, not more than three years old TS
exceeding 1.000 cc:
8703.50.2r Go-Karts, not more than three years old TS
old
8703.50.25 TS
three years old
8703.s0.28 Other, not more than thee years old TS
8703.50.35
TS
8703.s0.38 Other, not more than three years old TS
exceedins 2.000 cc:
9
8703.50.51 TS
three years old
8703.50.58 Other, not more than three years o1d TS
exceeding 3000cc:
non-monocoque body bolted on ladder type
8703.50.71 heavy duty chassis, with permanent four- TS
wheel drive capability, and a total payload (of
persons and cargo) of over 800 kg, not more
than three years old
8703.50.72 habitation (with sleeping, cooking, toilet TS
facilities etc.), not more than three years old
8703.s0.88 Other, not more than three years old TS
3000cc:
Other vehicles, with both spark-ignition
internal combustion piston engine and electric
8703.60 motor as motors for propulsion,'capable of
being charged by plugging to external source
of electric power :
station wagons and racing cars, Of cylinder
8703.60.15 Auto-trishaws, not more than two years old TS
10
exceeding 1,000 cc:
8703.60.27 Go-Karts, not more than three years old TS
old
8703.60.25 TS
three years old
TS
8703.60.3s
exceeding 2,000 cc:
8703.60.51 TS
three years old
exceedins 3000cc:
3000cc:
1,L
Other vehicles, with both compression-
(diesel or semi-diesel) and electric motor as
8703.70
motors for propulsion, capable of being
charged by plugging to extemal source of

station wagons and racing cars, of cylinder
8703.70.1s Auto-trishaws, not more than two years old
8703.70.18 Other, not more than three Years old
Motor ca.s including station wagons and
8103.70.21 Go-Karts, not more than three years old

8703.70.23 exceeding 300 cc, not more than three years

8703.70.25
three years old
8703.70.35
exceeding 2,000 cc:
8703.70.s 1
cc, not more than three Years old
8703.70.s3 but not exceeding 1,800 cc, not more than
three years old
8703.70.s8 Other, not more than three Years old
12
non-monocoque body bolted on ladder type
8703.10.71 heavy duty chassis, with permanent four- TS
wheel drive capability, and a total payload (of
persons and cargo) ofover 800 kg, not more

3000cc:
8703.70.9r habitation (with sleeping, cooking, toilet TS
Other vehicles, with only electric motor for
8703.80
propulsion:
Electric auto-trishaws:
8703.80.11 Not more than two years old TS
Other, powered by on board accumulators
charged solely by electricity generated by on
board solar electricity panels:
8703.80.21 Not more than 3 years old TS
charged by external electric source (e.g.
National Grid), not more than 3 years old:
8703.80.31 Capacity of motors not exceeding 50kW TS
Capacity of motors exceeding 50kW, but not
8703.80.32 TS
exceeding 100kW
8703.80.33 TS
exceeding 200kW
8703.80.34 Capacity of motors exceeding 200kW TS
13
charged by external electric source (e.g.
National grid) and supported by an internal
combustion engine used exclusively to
generate electricity by driving a generator on
board, not more than 3 years old:
8703.80.51 Capacity of motors not exceeding 50kW TS

8703.80.52 TS
exceeding 100kW
8703.80.s3 TS
exceeding 200kW
Other:
8703.90 Other:
8703.90.10 Not more than three years old: TS
200 87.04 Motor vehicles for the transport of goods.

8704.1 0 Dumpers designed for off-highway use TS
Other, with only compression-ignition
internal combustion piston engine (diesel or
semi-diesel) :
8704.2t g.v.w.not exceeding 5 tonnes:
Special purpose tankers/bowsers and trucks:
Tankers / bowsers with stainless steel tanks
8704.2t.tt for transport of milk, not more than five years TS
old
Auto-trishaws:
8704.2t.27 Not more than four years old TS
Chassis fitted with engines and cabs
for vehicles of national subdivision
8704.21.31 TS
8704.21.43, not more than four years old
8704.21.33 TS
8704.2t.35 TS
for vehicles of national subdivisjon
8704.2t.37 TS
1,4
Vehicles with separate bodies for cabin and
for cargo area, the cabin been designed for 3
persons (adults) or less, including the driver,
with no additional space in the cabin that can
be converted for other uses, and cargo
carrying capacity of less than 2000 kg, but
excluding those vehicles with an engine
compartment totally protruding to the front of
the vehicle from the driving cab :
Cargo carrying capacity of less than 800kg,

8704.2t.4r TS
not more than four years old
Cargo carrying capacity of 800kg or more,
8704.2t.43 TS

cargo area, the cabin been designed for 3
carrying capacity of 2000 kg or more:
8104.2t.st Not more than four years old TS
carrying capacity of less than 2000 kg:
Vehicles fitted with front leaf sprigs and

8704.2r.6t Cargo carrying capacity of less than 800kg, TS
8704.2t.63 Cargo carrying capacity of 800kg or more, TS
Other Vehicles, Cargo carrying capacity of
8704.21.65 TS
less than 800kg, not more than four years old
8704.2t.67 TS
800kg or more, not more than four years old
Other vehicles with separate btidies for cabin

and cargo area, cabin been designed for six
persons (adults) or less including the driver,
be converted for other use, and a cargo
carrying capacity of 800 kg or more, but
15
8704.2t.71 Not more than four years old TS
Other:
Other vehicles with separate bodies for cabin
8704.21.91 TS
and cargo area, not more than four years old
8704.21.93 Other vehicles not more than four vears old TS
g.v.w. exceeding 5 tonnes but not exceeding
8704.22
20 tonnes:
Tankers and bowsers with stainless steel tanks
for transport of milk and refrigerated trucks:
8704.22.4t Not more than five years old TS
More than five years old but less than ten
8704.22.42 TS
years old
Other:
8704.22.61 Not more than five years old TS
8704.22.62 TS
years old
8704.23 g.v.w. exceeding 20 tonnes:
8704.23.5r Not more than five years old TS
8704.23.52 TS
years old
Other:
8704.23.72 TS
years old
Other, with only spark-ignition internal
combustion piston engine :
8704.31 g.v.w.not exceeding 5 tonnes:
8704.3t.tt for transport of milk, not more than five years TS
old
Garbage trucks equipped with waste
8704.3t.t3 compacting mechanism, not more than five TS
years old
Auto-trishaws:
8704.3r.22 Other, not more than four years old TS
Chassis fitted with engines and cabs:
8704.3t.3r TS
8704.31.33 TS
8704.31 .5 1 , not more than four years old
8704.3t.35
for vehicles of national subdivision TS
8104:31.63, not more than four years old
1,6
excluding those vehicles with al engine

8704.3t.4t TS
8704.3t.43 TS

cargo area, cabin been designed for three
persons (adults) or less, including the driver
be converted for other uses and cargo
carrying capacity of 2000 kg or more:
8704.31.5r Not more than four years old TS
carrying capacity of less than 2000 kg:

8704.3t.6t Cargo carrying capacrty of less than 800kg, TS
8704.31.63 Cargo carrying capacity of 800kg or more, TS
8704.31.65 TS
8704.3r.67 TS
Other vehicles with separate b6dies for cabin

and cargo arca, c*in been designed for six
17
-a
8704.3t.77 Not more than four vears old TS

Other:
8704.3t.91 TS
cargo area, not more than four years old
8704.3t.93 Other not more than four years old TS
8704.32 g.v.w. exceeding 5 tonnes:
More than five years old but not more than
8704.32.42 TS
ten years old
compacting mechanism:
8704.32.sT Not more than five years old TS
Other:
8704.32.67 Not more than five vears old TS
8704.32.62 TS
ten years old
Other, with both compression-ignition
internal combustion piston engine (diesel or
semi-diesel) and electric motor as motors for
propulsion :
8704.41 g.v.w.not exceeding 5 tonnes

8704.4t.11 for transport of milk, not more than five years TS
old
8704.41.t3 compacting mechanism, not more than five TS
years old
Auto-trishaws:
8704.4r.2t Not more than four years old TS
Chassis fitted with engines and cabs
8704.4t.3t
8104.4t.33
8704.41.51, not more than four "years old
8704.4t.35
8704.4I.63,not more than four years old
8704.4t.37
18
for cargo arca, the cabin been designed for 3

8704.41.41 TS
8704.4t.43 TS

cargo area, the cabin been designed for 3
carrying capacity of 2000 kg or more :
8704.41.51 Not more than four years old TS
carrying capacity of less than 2000 kg :

8704.4t.6t Cargo carrying capacity of less than 800kg, TS
8704.41.63 Cargo carrying capacity of 800kg or more, TS
8704.4t.65 TS
8704.4r.67 TS
Other vehicles with separate bddies for cabin

19
8704.4t.7t Not more than four vears old TS
Other :
8704.4T.91 TS
and cargo area, not more than four years old
8704.41.93 Other vehicles not more than four years old TS
g.v.w. exceeding 5 tonnes but not exceeding
8704.42
20 tonnes :

for transport of milk and refrigerated trucks :
8704.42.42 TS
years old
compacting mechanism. :

Other :
8704.42.62 TS
years old
8704.43.52 TS
years old
compacting mechanism :

Other:
8704.43.72 TS
years old
Other, with both spark-ignition internal
combustion piston engine and electric motor
as motorsfor propulsion :
8704.5t g.v.w.not exceeding 5 tonnes
Tankers / bowsers with stainldss steel tanks
8704.5t.1r for transport of milk, not more than five years TS
old
8704.st.t3 compacting mechanism, not more than five TS
years old
Auto-trishaws:
8704.5t.2t With two-stroke petrol engine TS
8704.st.22 Other, not more than four years old TS
20
Chassis fitted with engines and cabs :
8704.5t.3r
8704.5I.43, not more than four years old
8704.51.33
8704.51.3s
8104.5I.63, not more than four years old
8704.5t.37


8704.51.41 TS
8704.51.43 TS

cargo area, cabin been designed for three
persons (adults) or less, including the driver
be converted for other uses and cargo
carying capacity of 2000 kg or more:
8704.51.51 Not more than four years old TS
carrying capacity of less than 2000 kg :

8704.sr.6r Cargo carrying capacity of less than 800kg, TS
8704.5t.63 Cargo carrying capacity of 800kg or more, TS
8704.51.65 TS
8704.51.67 TS
21
8704.51.7t Not more than four years old TS

Other :
8704.s 1.91 TS
cargo atea, rrot more than four years old
8704.5t.93 Other not more than four years old TS
8704.52 g.v.w. exceeding 5 tonnes :
8704.52.42 TS
ten years old
compacting mechanism :
8704.s2.sl Not more than five years old TS

Other:
8704.s2.6r Not more than five years old TS
8704.52.62 TS
ten years old
Other with only electric motor for propulsion
Electric auto-trishaws not more than five

8704.60.10 TS
years old
Other electric, not more than five years old
8704.60.31 Capaciq of motors not exceeding 50kW TS
8704.60.32 TS
exceeding 100kW
8704.60.33 TS
exceeding 200kW
8104.90 Other :
22
Special purpose motor vehicles, other than
those principally designed for the transport
of persons or goods (for example,
breakdown lorries, crane lorries, fire
201 87.05
fighting vehicles, concretemixer lorries,
road sweeper lorries, spraying lorries,
mobile workshops, mobile radiological
units).
8705.1 0 Crane lorries :
8705.1 0.1 0 Not more than ten years old TS
8705.20 Mobile drilling derricks :
8705.20.10 Not more than seven vears old TS
8705.30 Fire fighting vehicles :
8705.30.10 Not more than seven years old TS
870s.40 Concrete-mixer lorries :
8705.40.10 Not more than ten years old TS
8705.90 Other :
Gully bowzers equipped with suction pumps
for extracting sewage water /wastes:
8705.90.21 Not more than seven years old TS
Concrete pump trucks :
8705.90.31 Not more than ten years old TS
Mobile workshops
8705.90.41 TS
8705.90.43 TS
than thee years old
8705.90.45 TS
8705.90.47 Other, not more than seven years old TS
Other, modified vehicles of heading 87,02,
87.03 and 87.04:
8705.90.51 TS
than three years old.
8705.90.53 TS
than three years old.
8705.90.55 TS
than thee years old.
Other:
g. v. w. not exceeding 4 tonnes, not more than
8705.90.91 seven years old (except Aerial Platform TS
Trucks)
g. v. w. exceeding 4 tonnes, not more than
8705.90.93 seven years old (except Aerial Platform TS
Trucks)
23
g. v. w" exceeding 4 tonnes, more than seven
870s.90.94 TS
years old
Motorcycles (including mopeds) and cycles

203 87.11 fitted with an auxiliary motor, with or
without side-cars; side-cars.
With internal combustion piston engine of a
871 1.10
cylinder capacity not exceeding 50 cc :
87tT.20 cylinder capacity exceeding 50 cc but not
exceeding 250 cc:
Exceeding 50 cc but not exceeding 200 cc,
8711.20.10 TS
87lt.20.30 Other, not more than three years old TS
871 1.30 cylinder capacity exceeding 250 cc but not
exceeding 500 cc :

8711.30. i0 TS
not more than thee years old
871 1.30.30 TS
871 1.30.50 Other, not more than three years old TS
87tt.40 cylinder capacity exceeding 500 cc but not
exceeding 800 cc :
871 1.40.10 Not more than three years old TS
8711.50
cylinder capacity exceeding 800 cc :
871 1 .50.10 TS
871 1.50.30 Other, not more than three years old TS
871 1.60 With electric motor for propulsion:
871 1.90 Other TS
204 87.12 81t2.00

Bicycles and other cycles (including
delivery tricycles), not motori2ed:
8712.00.10 Delivery tricycles TS
87t2.00.20 Used bicycle TS
Trailers and semi-trailers; other vehicles,

20s 87.16
not mechanically propelled; parts thereof.
Trailers and semi-trailers of the caravan type,
8716.10
for housing or camping :
24
87 16.1 0. 1 0 Not more than five years old TS
Self-loading or self-unloading trailers and
87t6.20
semi-trailers for agricultural purposes :
81t6.20.t0 Not more than five years old TS
8716.3r Tanker trailers and tanker semitrailers :
8716.3 1 .10 Not more than five years old TS

87t6.39 Other :
87t6.40 Other trailers and semi-trailers :
8716.80 Other vehicles :
8716.80.20 Wheelbarrows TS
8716.80.30 Other not more than five years old TS
8716.90. 10 For wheelbarrows TS
6.1 (i) An importer registered under the Department of Motor Traffic as a motor vehicle
importer is permitted to import required number of motor vehicles classified under the
HS Codes referred to in the Regulation No.5 above for trading purpose.
(ii) No importer other than an importer referred to in Regulation No. 6.1 (i) above, shall
be permitted to import vehicle(s), classified under the HS Codes referred to in the
Regulation No.5 above within a period of twelve (12) months from the date of Bill of
Entry (Customs Declaration - CUSDEC) of the imported motor vehicle.
(iii)Notwithstanding the Regulation No. 6.1 (ii) above, Govemment organizations or

development projects awarded by Government organizations or Diplomatic Missions
in Sri Lanka are permitted to import required number of motor vehicles, classified
under the HS Codes referred to in the Regulation No.5 above
6.2(i) An importer referred to in the Regulation 6.1 (i) above shall register such motor
vehicle(s) in the name of buyer and other importers refered to in the Regulation No.
6.1 (ii) and (iii) above shall register such motor vehicle(s) in the name of the importer
with the Department of Motor Traffic, within 90 days from the date of Bill of Entry
(Customs Declaration - CUSDEC) of said motor vehicle(s).
25
(i i) For the purpose of registration of motor vehicles, classified under the HS
Codes referred to in the Regulation No.5 above, the importer or buyer shall
submit an Affidavit affirming his or her Tax Payer Identification Number
(TrN) issued by the Department of Inland Revenue, along with other required
documents to the Commissioner General of Department of Motor Traffic.
(iii) Director General of the Sri Lanka Customs shall ensure inclusion of this
Gazette Notification Number and the Cost-Insurance-Freight (CIF) value of
the relevant motor vehicle imported under the provisions of these Regulations,
respectively in the Cage Nos. 44 and 46 of the Customs Declaration. r
6.3 If an importer fails to register any motor vehicle(s), imported as per provisions of
these Regulations within the 90 days as specified in the Regulations No. 6.2 (i) above,
such importer shall be liable to pay a monthly late fee of 03o/o (Three percentage) of
the Cost-Insurance-Freight (CIF) value of the said motor vehicle(s), which will be
computed non-compounded linearly to the Commissioner General of the Department
of Motor Traffic at the time of registration of motor vehicles, where a maximum cap
on the payment of the monthly late fee for such late registration is limited at 45Yo
(Forty-five percentage) of the CIF value of respective motor vehicle. For the purpose
of this Regulation,
(r) Commissioner General, Department of Motor Traffic shall register any motor
vehicle(s), classified under the HS Codes referred to in the Regulation No.5
and imported as per the provisions of these Regulations beyond 90 days from
the date of Customs Declaration under the prevailing rules and regulations
subject to the payment of monthly late fee as specified above,
(ii) No waiver of the payment of monthly late fee shall be granted under any
circumstances and
(iii) Any number of late days less than 30 days shall also be considered as a
calendar month.
6.4 Any importer, who imported motor vehicles more than 25o/o of his or her total
imported motor vehicles during a period of every six (06) months from the date of
these Regulations until the end of February 2026 in violation of the provisions of the
Regulation No.6.2(i) above, shall be suspended from importation of motor vehicles
26
:\!
for a minimum period of thirty six (36) months under the provisions of these
Regulations.
7. The age of a motor vehicle for the purpose of these Regulations shall mean the period
between the Date of Manufacture (Mentioned either in the Manufacturer's Certificate or
Export Inspection Certificate, specified in the Imports and Exports (Control) Regulations,
No. 02 of 2013, published in the Gazette Extraordinary No. l804ll7 dated April 03,
2013) and date of the Bill of Lading or Airway Billof that motor vehicle.
8. Any motor vehicle, classified under the HS Codes referred to in the Regulation No.5
above, shall not be allowed for the importation and Customs clearance by the Director
General of Customs under any Vehicle Import Permits, issued at concessionary rate of
duties/taxes.
9. If any motor vehicle(s), specified in the Regulation No. 5 above, is imported in violation
to these Regulations andlor any prevailing Rules and Regulations applicable on
importation of motor vehicle(s), such motor vehicles(s) shall be re-exported by the
respective importer within ninety (90) days from the date of the Bill of Entry (CUSDEC)
with all associated costs borne by the said importer.
10. Licensed banks shall submit a daily report on Letter of Credits established for importation
of motor vehicles under the provisions of these Regulations, to the Controller General of
Imports and Exports.
ll.The Special Import License Regulations No. 01 of 2023, published in the Gazette
Extraordinary No. 2312177 dated January 01,2023, as subsequently amended, is hereby
further amended.
11. 1 Regulation No.6 of the Special Import License Regulations No. 0l of 2023 referred
above is hereby deleted without prejudice to the validity of any actions performed
thereunder.
27
11.2 Goods described in the Schedule B below shall be inserted into the Schedule I and
Schedule Y of the Special Import License Regulations No.01 of 2023, referred
above.
Schedule B
Column Column IV
I Column II Column III Import
HS Control
HS Code Description
Headin License
(t flCL)
Motor vehicles for the transport of ten
198 87.02
or more persons, including the driver
Motor vehicles for the transport of 25 or
more persons (adults) but less than 35
persons (adults) including the driver, not
more than ten years old :
8102.t0.59 Other L
Other, not more than ten years old :
8702.r0.79 Other L
8742.20.59 Other L
8702.20.79 Other L
8102.30.59 Other L
8702.30.79 Other L
8102.40.59 Other L
8102.40.79 Other L
8702.90.s9 Other L
28
8702.90.79 Other L
200
Motor vehicles for the transport of
87.04
goods.
Auto-trishaws:
8104.st.2t With two-stroke petrol engine L
8104.5t.22 Other, not more than four years old L
Special purpose motor vehicles, other

than those principally designed for
the transport of persons or goods (for
example, breakdown lorries, crane
20t 87.05
Iorries, fire fighting vehicles,
concretemixer lorries, road sweeper
lorries, spraying lorries, mobile
workshops, mobile radiological units).
g. v. w. exceeding 4 tonnes, more than
8705.90.94
seven years old
L
Bicycles and other cycles (including

204 87.12
delivery tricycles). not motorized:
87t2.00.20 Used bicycle L
12.To achieve the objectives of these Regulations, the Controller General of Imports and
Exports shall issue "Operational Instructions" to the Director General of Customs,
licensed banks or any other relevant authorities.
13. The final decision shall be made by the Controller General of Imports and Exports on any
issues arising in relation to these Regulations except the Regulation No. 9 above.
14. These Regulations shall enter into force with effect from . kb.Iy.q.r+jA.\2025.
15. Interpretation;
15.1 Date of Manufacture shall mean;

Fifteenth (15tn) of the relevant month specified either in the Manufacturer's
Certificate or Export Inspection Certificate, specified in the Import and Export
(Control) Regulation, No. 02 of 2013, published in the Gazette Extraordinary No.
l804ll7 dated April03, 2013.
15.2 lncase, if the month of manufacture is not specified (only the year of manufacture
is indicated) in the Manufacturer's Certificate or Export Inspection Certificate
referred in 15.1 above, the Fifteenth (15th) of January of the year specified should be
:
considered as the Date of Manufacture.

29

පෞද්ගලික වාහන ගෙන්වීමට අදාළ ගැසට් නිවේදනයක් නිකුත් කෙරේ

Uploaded by

පෞද්ගලික වාහන ගෙන්වීමට අදාළ ගැසට් නිවේදනයක් නිකුත් කෙරේ

Uploaded by

**lfth'(l:,,.

Ministry of Finance, Planning and Economic Development,

described inthe Schedule A below, which is an integralparl of these Regulations, shall

Column Column IV Column V

Motor vehicles for the transport of ten or

With both compression-ignition intemal

Motor vehicles for the transport of less than

13 persons (adults) including the driver, not

Motor cars and other motor vehicles

Vehicles for the transport of 7 or more

Vehicles other than motor cars including

Vehicles other than motor cars including

Vehicles other than motor cars including

8103.70.21 Go-Karts, not more than three years old

All-terrain vehicle (ATV), not more than

8703.70.68 Other, not more than three Years old

Motor-homes, specially equipped for

8703.80.51 Capacity of motors not exceeding 50kW TS

200 87.04 Motor vehicles for the transport of goods.

Cargo carrying capacity of less than 800kg,

Vehicles with separate bodies for cabin and

Vehicles fitted with front leaf sprigs and

Other vehicles with separate btidies for cabin

Cargo carrying capacity of less than 800kg,

Vehicles with separate bodies for cabin and

Vehicles fitted with front leaf sprigs and

Other vehicles with separate b6dies for cabin

8704.3t.77 Not more than four vears old TS

8704.41 g.v.w.not exceeding 5 tonnes

Cargo carrying capacity of less than 800kg,

Vehicles with separate bodies for cabin and

Vehicles fitted with front leaf sprigs and

Other vehicles with separate bddies for cabin

Tankers and bowsers with stainless steel tanks

8704.42.5t Not more than five years old TS

8704.43.61 Not more than five years old TS

Vehicles with separate bodies for cabin and

Cargo carrying capacity of less than 800kg,

Vehicles with separate bodies for cabin and

Vehicles fitted with front leaf sprigs and

8704.51.7t Not more than four years old TS

8704.s2.sl Not more than five years old TS

Electric auto-trishaws not more than five

Motorcycles (including mopeds) and cycles

Exceeding 250 cc but not exceeding 350 cc,

204 87.12 81t2.00

Trailers and semi-trailers; other vehicles,

8716.3 1 .10 Not more than five years old TS

(iii)Notwithstanding the Regulation No. 6.1 (ii) above, Govemment organizations or

Special purpose motor vehicles, other

Bicycles and other cycles (including

15.1 Date of Manufacture shall mean;

considered as the Date of Manufacture.

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