Taxes
Several taxes are imposed on diesel sold in Sri Lanka, including excise duty, general duty, and a Port and Development Levy (PAL).
Under the Sri Lanka Custom National Imports Tariff Guide 2022, the following taxes are set for diesel:
•General import duty at LKR 25 (USD 0.069)/liter
•PAL at 7.5%
•Excise duty at LKR 13 (USD 0.036)/liter for diesel with a maximum sulfur content of 10 mg/kg, at LKR 6 (USD 0.017)/liter for diesel with sulfur content of more than 10 mg/kg but not exceeding 500 mg/kg and at LKR 13 (USD 0.036)/liter for other diesel grades (if any)