Nissan Dayz Highway Star X 2025 Import Tax in Sri Lanka

Ranked #14 among the most imported vehicles into Sri Lanka, the Nissan Dayz Highway Star X has earned a loyal following among buyers seeking a practical, fuel-efficient kei car with a premium feel. Manufactured by Mitsubishi through the NMKV joint venture with Nissan, this 659cc petrol-powered city car arrives in Sri Lanka primarily from the Japanese domestic market, where it is valued for its tall-boy packaging, refined interior, and the Highway Star variant's distinctive chrome grille treatment that sets it apart from the standard Dayz lineup. An estimated 421 units were registered in Sri Lanka in 2025, reflecting steady and growing demand.

For import purposes, the vehicle falls under HS Code 8703.21, which applies to petrol-engine passenger cars with engine displacement not exceeding 1,000cc. Based on a FOB price of JPY 1,650,000 and freight and insurance of JPY 150,000, the CIF value works out to LKR 3,600,000 at the prevailing exchange rate of 1 JPY to 2 LKR. Total taxes covering Customs Import Duty of LKR 720,000, Excise Duty of LKR 1,911,100, and VAT of LKR 1,216,058 among others add up to LKR 4,371,935, bringing the all-in import cost to approximately LKR 7,971,935. That represents a tax burden of 116% on top of the CIF value, a figure Sri Lankan buyers should factor into their budget well before committing to a purchase.