The scheme of granting permits, to officers of executive level holding administrative, managerial, and professional posts in Public Service or Public Enterprises to import motor vehicles/ to purchase locally manufactured motor vehicles with new parts and accessories, under concessionary terms is in effect from 15th December 2010.
The period of service and the eligibility criteria for officers to be qualified under this scheme are as follows:
Officers who have completed six (06) years of continuous and active service at a "Senior Level" post as stipulated in P.A. Circular No 06/2006 of25.04.2006.
Officers who have completed six (06) years of continuous and active service and confirmed in post of Lieutenant Colonel, Wing Commander, Commander or higher rank and officers who were directly recruited as Medical Officers, Chartered Engineers, Chartered Accountants and Chartered Architects of the Three Armed Forces.
Officers who have completed six (06) years of continuous and active service at a "Senior Level" post in the Sri Lanka Parliament. Officers who have completed six (06) years of continuous and active service at a "Senior Level" executive post in a Public Institution, appointed by a Cabinet decision.
Officers who have twelve (12) years of active service and confirmed in the academic staff of state Universities.
Executive officers, Chartered Engineers, Chartered Accountants, Chartered Architects and Lawyers who have twelve (12) years of active service and confirmed at a "Senior Level" in a Public Enterprise (other than state banks) and in the non academic cadre of stale Universities.
Executive officers of the Central Bank of Sri Lanka holding a post in grade III or higher,
"Senior Level" executive officers of the Central Bank of Sri Lanka who have completed twelve (12) years of active service and "Senior Level" executive officers of other regulatory institutions who have completed twelve (12) years of active service.
Project Directors, Chartered Engineers, Chartered Architects and Lawyers and other officers of same level appointed to Special Projects of the government, who have completed twelve (12) years of active services.
Terms, Conditions and Concessions
Terms and Conditions
Should not enter into any legal obligation i.e. opening a Letters of Credit or e ntering into an Agreement with a Local Company prior to obtaining the concessionary vehicle permit.
Under this scheme, brand new or less than one year used, motor vehicles classifiable in HS heading 87.03, could be imported or purchased (locally manufactured).
The maximum cylinder capacity of the vehicle to be imported/ purchased should be 2000cc and 2600cc for petrol and diesel respectively and the maximum C.I.F. value should be US$ 25,000 or equal amount of any other currency as per the exchange rate prevailed on 15.12.2010.
The permit holder is required to pay Value Added Tax, Port and Airport Development
Charges, Nation Building Tax and a certain percentage of Excise Duty in accordance to the order made under the Section 03 of the Excise (Special Provisions) Act.
Vehicles Imported / Purchased under this scheme should not be transferred to any other party before the completion of 03 years.
Ineligibilities under this scheme are:
Officers who have been appointed to or placed in a post eligible or a salary scale in the senior level as mentioned in Section 01 of this Circular as personal to them or on supernumerary basis.
Officers who have imported a vehicle or purchased a locally manufactured vehicle under any other concessionary scheme within five (05) years preceding the date of submission of the application.
Officers who are currently on No Pay Leave.
Officers who have been appointed to an eligible post referred to in Section 01 of this Circular, subsequent to the retirement from public service
Officers subjected to disciplinary inquiries where such inquiries are not finalized.
An officer eligible shall be entitled to only one duty/tax concession permit under this scheme, irrespective of the number of posts held by the officer.
If the particulars given in the application are proven to be incorrect, duty / tax concession permit issued under this scheme will be cancelled.
Duty / Tax Concession
Type of Vehicle and Maximum CylinderCapacity
Head No. 87.03 of Harmonized System(Petrol/ Diesel)
Tax Concession(%) (Payable)
Only eligible officers who wish to import a vehicle under the scheme, shall make an application as per specimen given in annexure I of this Circular. The application should be recommended personally by the Secretary to the Ministry / Chief Secretary of the Provincial Council after verification of the information and data to be true and accurate.
Based on above recommendation, Director General of Department of Trade, Tariff and
Investment Policy, will issue a permit for duty / tax concession along with copies to the Director General of Customs, and Commissioner General of Motor Traffic.
Matters pertaining to any uncertainties and interpretations on the provisions of this Circular will be refer to the Deputy Secretary to the Treasury (Administration) to make inquiries and to submit appropriate recommendations to the Secretary to the Treasury. The decision of the Secretary to the Treasury in this regard shall be the final.
Any further clarification regarding the Circular can be obtained from the following contact numbers of e-mail address. Director General, Trade, Tariff and investment policy. Telephone No. - 011-2484930 E-mail - [email protected]