All high-end vehicles imported since October 2025 are second-hand?

All top-end luxury vehicles registered in Sri Lanka since October 2025 have been imported as second-hand vehicles, according to industry sources.

The reported imports include 04 Rolls-Royce Cullinan SUVs, 15 Bentley vehicles, 02 Lamborghini vehicles, 05 Ferrari vehicles and 01 Maserati.

Sources in the vehicle import sector said these vehicles were declared as used to benefit from the 15% tax concession available for second-hand vehicles, compared with the duty applicable to brand-new imports.

Industry sources further noted that the tax advantage has led to a growing trend of importing even the most expensive luxury vehicles as second-hand to reduce the applicable import taxes.

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