Sri Lanka Tariff Rates 2026: 10% on US Imports
As of 2026-07-24, US imports from Sri Lanka carry an effective tariff of about 10%. This combines the 10% Section 301 forced-labor baseline (which replaced Section 122 on July 24, 2026) applied to countries without a separate deal, with Section 232 metals tariffs of 50% on steel and 50% on aluminum charged separately. The rate fell from 44% after the Supreme Court struck down the IEEPA tariffs in February 2026, so importers who paid the higher rate between April 2025 and February 2026 may qualify for refunds. The 10% Section 122 tariff (effective Feb 24, 2026) expired at its 150-day limit on July 24, 2026 and was replaced the same day by the Section 301 forced-labor tariff (10%, or 12.5% for higher-tier economies).
Last verified July 24, 2026 · Source: USITC HTS · Section 122 / 301 / 232 · run your exact numbers
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If you imported goods from Sri Lanka between April 2025 and February 2026, you likely paid the 44% IEEPA tariff that was later ruled unconstitutional. You may be owed a refund.
Section 232 rates shown apply to articles wholly of steel, aluminum, or copper. Since the April 6, 2026 restructuring, qualifying derivative products are dutied at 25% on their full customs value rather than 50%. Verify your product’s classification — the exact 232 treatment depends on HTS code and metal content.
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Sri Lanka Import Tariff Overview
Sri Lanka's US tariff fell sharply after the Supreme Court struck down IEEPA on Feb 20, 2026 — from a 44% IEEPA reciprocal rate to a 10% base layer. As of July 30, 2026 that base is the Section 301 forced-labor reciprocal tariff at the 10% standard tier, which replaced the expired Section 122 tariff on July 24, 2026; there is no US-Sri Lanka FTA, so this 10% stacks on top of standard MFN duties.
The US is Sri Lanka's single largest export market, overwhelmingly because of its apparel industry, which supplies major American brands in intimates, activewear, and technical garments. There is no bilateral free trade agreement; Sri Lanka historically shipped some goods under the US GSP program, but GSP authorization has lapsed and cannot currently be claimed. Sri Lanka is not eligible for AGOA (a sub-Saharan Africa program), so importers rely on straightforward MFN classification plus the 10% base layer.
Key Products Imported from Sri Lanka
Top US imports from Sri Lanka are apparel and made-up textiles (the dominant category, especially lingerie, swimwear, and performance wear), Ceylon tea, rubber products such as industrial and surgical gloves and solid tires, coconut-derived goods (coir, activated carbon, desiccated coconut), gemstones including blue sapphires, and spices like cinnamon.
Recent Changes
IEEPA's 44% reciprocal rate on Sri Lankan goods was struck down by SCOTUS on Feb 20, 2026 and is being refunded from the $166B CAPE pool. The 10% Section 122 tariff that replaced it expired at its 150-day limit on July 24, 2026 and was itself replaced the same day by the Section 301 forced-labor reciprocal tariff, with Sri Lanka in the 10% standard tier. The $800 de minimis exemption has been eliminated for all countries, so low-value direct-to-consumer parcels from Sri Lanka are now dutiable.
Tips for Importers
If you paid the 44% IEEPA rate on Sri Lankan apparel or tea entries before Feb 20, 2026, confirm your eligibility to file for a refund through the CAPE portal — apparel importers often have large recoverable balances. Because there is no FTA to claim, precise HTS classification of garments (fiber content, knit vs. woven, construction) is the main lever for managing MFN duty, and duty drawback or an FTZ can offset costs on goods you re-export.
How Are US Tariffs on Sri Lanka Imports Calculated?
US import duties on goods from Sri Lanka are determined by multiple overlapping tariff authorities. The base layer is the 10% Section 301 forced-labor tariff, which replaced the expired 10% Section 122 tariff on July 24, 2026 and applies to most countries without a separate trade deal. Section 232 tariffs of 50% on steel and 50% on aluminum apply to metals imports, regardless of the forced-labor tariff.
To calculate the total duty on a specific import from Sri Lanka, use our US import duty calculator or landed cost calculator for a complete estimate including Merchandise Processing Fee (MPF) and Harbor Maintenance Fee (HMF). You can also compare Sri Lanka rates with other countries to evaluate sourcing alternatives.
Already importing from Sri Lanka? If you paid the higher pre-SCOTUS IEEPA rate in 2025, you may be able to claim an IEEPA tariff refund. And if you re-export or manufacture with imported goods, duty drawback can recover up to 99% of the duties you paid — both are separate from the rates above.
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Note: Rates shown do not include potential anti-dumping or countervailing duties (AD/CVD), which may apply to specific products and can significantly increase total duty. Consult a customs broker for product-specific rates.