Perodua Axia 1.0 X CVT 2025 Import Tax in Sri Lanka

Ranked among Sri Lanka's top 20 most imported vehicles, the Perodua Axia has earned a loyal following thanks to its compact dimensions, frugal 1.0L petrol engine, and relatively accessible entry price. With an estimated 259 units registered in 2025, this Malaysian-made hatchback appeals to urban commuters and first-time car buyers seeking reliability without excess running costs.

For import tax purposes, the Axia falls under HS Code 8703.21, covering petrol-engined passenger cars with engine capacity not exceeding 1,000cc. Based on a FOB price of JPY 1,400,000 and a CIF value of LKR 3,030,000, the total tax burden reaches LKR 5,234,755 pushing the all-in import cost to approximately LKR 8,264,755. That represents an effective tax rate of 172.8% on the CIF value, meaning taxes nearly triple the base cost of the vehicle.

Excise Duty is the dominant charge at LKR 2,894,200, followed by VAT at LKR 1,260,725. Notably, the Axia avoids Luxury Tax entirely, which is a meaningful advantage over larger-engined alternatives. Sri Lankan buyers should budget carefully, as registration fees, insurance, and pre-delivery inspection costs are additional to these figures. The 2nd generation Axia, launched in 2023, adds improved passive safety and fuel efficiency, making it a sensible choice within this tax bracket.