Short answer: Sri Lanka Customs has been enforcing valuation and tax collection on many low-value e‑commerce parcels. That means AliExpress, Temu and similar orders are frequently assessed and may attract VAT, duties and handling fees. Read the checklist below for what to expect and an instant example calculation.

What changed (2024–2025)

Over 2024–2025 Customs and tax authorities revised procedures and improved valuation controls for imported parcels. This has created tighter checks on low‑value consignments and a larger volume of parcels being selected for value verification. Expect more inspections and routine collections on parcels that were previously cleared without charge.

How taxes are applied (simple)

Taxes you may see on a parcel: Customs Duty (if applicable by HS code), VAT (standard rate used for imports), and administrative/handling fees (customs processing or courier clearance fees). Customs uses transaction value and other valuation methods to determine the taxable base — they can re‑assess declared values where warranted.

Quick calculation example

Formula (common approach):

// taxableBase = CIF (item + shipping + insurance)
// customsDuty = taxableBase * (dutyRate / 100)
// vat = (taxableBase + customsDuty) * (vatRate / 100)
// totalTax = customsDuty + vat + handlingFee

Example (illustrative): If CIF = LKR 4,500, dutyRate = 0% (for many low‑value consumer goods), vatRate = 18% (standard), handlingFee = LKR 200 → VAT = (4,500 + 0) * 18% = LKR 810 → Total ≈ LKR 1,010. That matches the rough range many shoppers report for small consumer items. (Use the estimator box on the right to try your values.)

What to prepare before shipping

• Order invoice / screenshots (price, shipping, payment receipts)
• Parcel tracking number and courier contact
• HS code or clear description of product (helps classification)
• Phone/email for courier/customs queries

Step-by-step: If your parcel is held by Customs

1. Wait for courier or Customs notification (SMS / email / portal notice).
2. Check the declared value and match to your invoice.
3. If values differ, prepare proof (order page screenshot, payment proof).
4. Pay assessed taxes via the courier portal or Customs instructions; ask for a receipt and tracking update.
5. If you disagree with valuation, you may petition or request value verification — this can delay release.

Common scenarios & tips

• Under-declared value: Customs can override and revalue parcels — avoid this risk.
• Free shipping: Shipping can be included in the taxable base (CIF) — free shipping doesn't guarantee zero tax.
• Bulk orders: Multiple small parcels or frequent imports can trigger scrutiny and commercial classification.

Further reading & official resources

Check the Sri Lanka Customs tariff & valuation guidance and the Inland Revenue Department VAT notices for the latest official rules before you shop.