Taxation & Customs

Any parcel entering Sri Lanka from abroad — including everything Wishdrop imports on your behalf — is subject to Sri Lanka Customs assessment. Depending on the product category and declared value, this can include import duty and several government-mandated levies and taxes. Wishdrop builds a reasonable estimate of these charges into your quote so there are no surprises at delivery, and we handle the customs clearance process for you.

Depending on the product's HS (Harmonized System) classification code, a quote can include some or all of the following components, calculated on the customs value of the goods:

• Customs Duty — the base import duty rate for the product category. Some categories (for example, many mobile phones) can carry a 0% duty rate, while others (such as apparel or toys) commonly sit around 15%.
• PAL (Ports and Airport Development Levy) — a levy applied to most imported goods, commonly around 10%.
• SSCL (Social Security Contribution Levy) — a levy applied to the import value, commonly around 2.5%.
• Cess — an additional levy applied to specific product categories (varies by HS code; some categories carry no Cess at all).
• Surcharge — where applicable, calculated as a percentage on top of the Customs Duty amount (not the product value).
• VAT (Value Added Tax) — applied last, on the value built up from the components above, commonly around 18%.

Because these apply in sequence — duty and levies first, VAT last, on the resulting value — the effective total can be meaningfully higher than any single rate. This is why the same-priced item can carry a different landed cost depending on its category.

Customs value is generally based on the product's purchase price plus applicable freight, so heavier or bulkier items typically carry a higher freight charge, which in turn affects the customs value used for these calculations. When a product's exact weight is not available from the seller, Wishdrop applies a reasonable default weight for estimation, and adjusts the final charge once the actual weight is confirmed at quality check.

For some catalogue products and delivery options, Wishdrop instead shows a simplified, all-in price that bundles a flat service margin with weight-based freight and clearance charges (Express), or a single postal-charges line (Economy), rather than itemising each duty component separately. In both cases, the amount you pay at checkout is the full amount due — there is nothing further to pay on delivery unless your order changes after purchase.

Sri Lanka Customs may apply exemptions or reduced processing for very low-value shipments, and duty-free or concessionary treatment can apply to specific product categories under prevailing regulations. Where such treatment plausibly applies, Wishdrop reflects it in your quote; however, final eligibility is determined by customs at the time of clearance, not by Wishdrop.

• The seller's actual price at the time of purchase differing from the price shown when you requested a quote.
• Actual weight or dimensions differing from the estimate once the item is received and measured.
• Sri Lanka Customs reclassifying or revaluing an item differently than estimated.
• Government rate changes to duty, PAL, SSCL, Cess, or VAT, which are outside Wishdrop's control.

If a material change increases your total, we will contact you before proceeding wherever practical, rather than charging the difference without notice.

Some products cannot be imported at all, or require special permits regardless of duty payment. See our full Prohibited Items list before submitting a request. Wishdrop will not knowingly purchase or ship a prohibited item.

If a duty or tax line on your quote or order looks unexpected, open the order under My Orders and contact support with the order number — we can walk through exactly how each figure was calculated.