Importing From Sri Lanka: 2026 US Tariff Rates, Duties & Customs Guide

US importers currently pay a 10% Section 122 tariff on Sri Lankan goods, on top of whatever base MFN duty rate applies to the specific product. That's a massive drop from the 44% IEEPA rate that was in effect from July 2025 through February 2026 — and it happened almost overnight after the Supreme Court struck down IEEPA tariffs on February 20, 2026.

But the story isn't that simple. Sri Lanka is one of 60 economies under active Section 301 forced labor investigation, with public hearings underway April 28–29, 2026. A negative finding could layer additional tariffs on top of the current 10%. And Section 122 itself expires after 150 days (around July 24), at which point rates could change again.

Here's what US importers need to know right now.

By VatCheck Research Team. Sources: USTR, CBP, Sri Lanka Customs (NITG-2026), US Census Bureau trade data.

How Sri Lanka's US Tariff Rate Changed Four Times in 12 Months

Sri Lanka's tariff situation in 2025–2026 is a case study in policy whiplash. Here's the timeline:

| Date | Tariff Authority | Rate on Sri Lankan Goods | What Happened | |---|---|---|---| | Pre-July 2025 | MFN only | 0–20% (varies by product) | Normal trade | | July 5, 2025 | IEEPA Executive Order | 44% (MFN + 44% surcharge) | Reciprocal tariffs imposed on 50+ countries | | Feb 20, 2026 | Supreme Court ruling | MFN only (briefly) | Learning Resources v. Trump — IEEPA tariffs struck down | | Feb 24, 2026 | Section 122 | 10% (MFN + 10% surcharge) | White House invokes Trade Act of 1974 §122 |

The effective rate dropped 77% in a matter of days. Importers who paid the 44% IEEPA rate are eligible for refunds through CBP's CAPE portal — that's potentially significant money for high-volume apparel importers sourcing from Sri Lanka.

Section 122 has a 150-day limit. It expires around July 24, 2026. The White House signaled rates may rise to 15% before expiration, and any extension requires Congressional approval. Watch this date carefully.

Estimate your duty with our tariff calculator →

Current Duty Rates by Product Category

Sri Lanka's top exports to the US totaled $3.16 billion in 2024, with apparel dominating at roughly 63% of the total. Here's what you'll actually pay importing the major product categories:

Apparel & Textiles (HTS Chapters 61–62) — ~63% of Sri Lanka's US Exports

Apparel is by far the biggest category. Sri Lanka exported over $5 billion in garments globally in 2024, with the US as the largest single market.

| Product | HTS Code | MFN Rate | Section 122 | Total Effective Rate | |---|---|---|---|---| | Knit T-shirts, cotton | 6109.10 | 16.5% | 10% | 26.5% | | Women's trousers, synthetic | 6204.63 | 28.6% | 10% | 38.6% | | Men's dress shirts, cotton | 6205.20 | 19.7% | 10% | 29.7% | | Knit underwear | 6107.11 | 7.4% | 10% | 17.4% | | Swimwear | 6112.41 | 24.5% | 10% | 34.5% |

Key detail most guides miss: MFN rates on apparel are already among the highest in the US tariff schedule — many items carry 15–32% base rates before any Section 122 surcharge. When the 10% Section 122 stacks on top, Sri Lankan garments effectively face 25–40% total duty. That's still better than the 60–75% range under IEEPA, but it's not cheap.

For comparison, apparel from countries with free trade agreements (like CAFTA-DR members Honduras and El Salvador) enters at 0%. Sri Lanka doesn't have a trade agreement with the US, which puts its garment exporters at a structural disadvantage.

Tea (HTS 0902) — Sri Lanka's Signature Export

Sri Lanka is the world's fourth-largest tea producer and exported $1.44 billion in tea globally in 2024. Ceylon tea has strong brand recognition in the US market.

| Product | HTS Code | MFN Rate | Section 122 | Total | |---|---|---|---|---| | Black tea, bulk (≤3 kg) | 0902.30 | Free | 10% | 10% | | Green tea, flavored | 0902.10 | 6.4% | 10% | 16.4% | | Tea in retail packs | 0902.40 | Free | 10% | 10% |

Most bulk tea enters duty-free at the MFN level, so Section 122 is actually the entire tariff burden. If Section 122 expires in July without replacement, tea importers would pay $0 in duty — a scenario worth planning for.

Rubber & Rubber Products (HTS Chapters 40) — $1B+ Export Category

Sri Lanka's rubber sector hit $1 billion in exports in 2024 (+7.7% YoY). The US imports natural rubber, tires, gloves, and industrial rubber products.

| Product | HTS Code | MFN Rate | Section 122 | Total | |---|---|---|---|---| | Natural rubber, technically specified | 4001.22 | Free | 10% | 10% | | Rubber gloves, surgical | 4015.11 | 3% | 10% | 13% | | Pneumatic tires, passenger | 4011.10 | 4% | 10% | 14% | | Conveyor belts | 4010.12 | 3.3% | 10% | 13.3% |

Natural rubber is MFN-free, similar to tea — the 10% Section 122 rate is the full duty here.

Coconut Products — Fastest-Growing Category (+20.9% in 2024)

| Product | HTS Code | MFN Rate | Section 122 | Total | |---|---|---|---|---| | Desiccated coconut | 0801.12 | Free | 10% | 10% | | Coconut oil, crude | 1513.11 | Free | 10% | 10% | | Coconut water | 2009.89 | 0.5¢/liter | 10% | ~10.2% | | Coir fiber products | 5305.00 | Free | 10% | 10% |

Gems & Precious Stones (HTS 7103–7104)

Sri Lanka is famous for blue sapphires, rubies, and other colored gemstones. Gems had a rough 2024 (exports dropped 27.3% YoY), but the category still matters for specialized importers.

| Product | HTS Code | MFN Rate | Section 122 | Total | |---|---|---|---|---| | Sapphires, rubies (unset) | 7103.91 | Free | 10% | 10% | | Diamonds, industrial | 7102.10 | Free | 10% | 10% | | Semi-precious stones | 7103.99 | 10.5% | 10% | 20.5% |

Most unset gemstones enter MFN-free. Jewelry incorporating stones faces much higher rates (6.5–11%).

Section 301 Exposure: The Forced Labor Investigation

This is the risk Sri Lanka importers need to watch closely. On March 13, 2026, USTR initiated Section 301 investigations into 60 economies — including Sri Lanka — for "failure to impose and effectively enforce a prohibition on the importation of goods produced with forced labor."

Public hearings are happening April 28–29, 2026 at the US International Trade Commission in Washington, DC.

What this means for importers:

If USTR finds Sri Lanka non-compliant: Additional Section 301 tariffs could be imposed on specific products or broadly. Rates in past Section 301 actions ranged from 7.5% to 100% (China).
Likely timeline: Investigation concludes 6–12 months after initiation. Earliest potential tariffs: late 2026 or early 2027.
Sri Lanka's apparel sector is the most exposed — it employs roughly 350,000 workers, and labor practices in the garment industry are a known focus of international scrutiny.
Sri Lanka is also under investigation for overcapacity in the separate 16-economy Section 301 track, though the overlap is less relevant than the forced labor angle.

I'd recommend that importers with significant Sri Lanka sourcing monitor the USTR docket closely. If your supply chain depends on Sri Lankan apparel, having backup sourcing lined up (Vietnam, Bangladesh, Cambodia) is prudent planning, not panic.

Sri Lanka's Own Import Rules: NITG-2026 Reform

If you're doing both-way trade with Sri Lanka — or your Sri Lankan supplier needs to import raw materials — the country just overhauled its own tariff system.

The National Imports Tariff Guide 2026 (NITG-2026), effective April 1, 2026, restructured Sri Lanka's import duties into four bands:

| Band | Rate | Typical Products | |---|---|---| | Band 1 | 0% | Raw materials, essential imports | | Band 2 | 10% | Semi-finished goods, intermediate inputs | | Band 3 | 20% | Consumer goods, standard imports | | Band 4 | 30% | Luxury goods, items with domestic alternatives |

What changed: The maximum rate rose from 20% to 30%, but para-tariffs (Cess, PAL, RIDL) are being phased out. The net effect for most goods is roughly neutral, but the system is much more predictable. The reform aligns with Sri Lanka's IMF program commitments and WTO obligations.

The Fast Track Facility — a simplified clearance program — is being discontinued on June 30, 2026. After that date, importers into Sri Lanka need Authorized Economic Operator (AEO) certification for expedited processing.

How to Calculate Your Total Duty on Sri Lankan Imports

Here's the step-by-step:

Find your HTS code — Use our HTS code lookup tool to identify the 10-digit classification
Check the base MFN rate — This varies widely (0% for raw materials, 15–32% for finished apparel)
Add Section 122 — Currently 10% for Sri Lanka (applied to customs value)
Check for Section 232 — If your product is steel, aluminum, or copper articles, add 25–50% regardless of origin. See our copper tariff guide for the new April 2026 rates.
Check for Section 301 — Currently NOT applicable to Sri Lanka (pending investigation outcome)
Add fees — Merchandise Processing Fee (0.3464%, max $614.35) and Harbor Maintenance Fee (0.125% for ocean freight)

Worked Example: Importing Cotton T-Shirts From Sri Lanka

Customs value (FOB + shipping + insurance): $50,000

| Component | Rate | Amount | |---|---|---| | MFN duty (HTS 6109.10) | 16.5% | $8,250 | | Section 122 surcharge | 10% | $5,000 | | MPF | 0.3464% | $173.20 | | HMF (ocean freight) | 0.125% | $62.50 | | Total duty + fees | | $13,485.70 | | Effective rate | | 26.97% |

Calculate your specific duty →

GSP Status: Sri Lanka Is NOT Currently Eligible

A common misconception: Sri Lanka does not have duty-free access to the US market under GSP. The US GSP program expired in December 2020, and despite multiple Congressional proposals to reauthorize it (most recently HR 4276), it remains lapsed. Even when GSP was active, it wouldn't have overridden Section 122 surcharges.

Sri Lanka does benefit from the EU's GSP+ program, which was renewed in September 2023. But that only covers EU-bound exports.

Compliance & Documentation

You'll need these for a clean entry:

Commercial invoice with full product descriptions, quantities, and values
Packing list matching the invoice
Bill of lading or airway bill
Certificate of origin — not mandatory for MFN rates, but essential if claiming any preferential treatment
Customs bond — required for all commercial imports over $2,500
ISF (10+2) filing — must be submitted 24 hours before vessel departure. Your customs broker or importer of record handles this
Textile declarations — Apparel imports from Sri Lanka require textile category designations and may be subject to quota monitoring

Key Dates for Sri Lanka Importers in 2026

| Date | Event | Impact | |---|---|---| | April 28–29 | Section 301 forced labor hearing | Could lead to additional tariffs on Sri Lanka | | June 30 | Sri Lanka Fast Track Facility ends | AEO required for expedited Sri Lankan customs clearance | | July 24 | Section 122 expires (150-day limit) | US tariff rate may change — could go up to 15% or need Congressional extension | | Late 2026–2027 | Section 301 findings expected | Potential new tariffs if forced labor finding is adverse |

Frequently Asked Questions

What is the current US tariff rate on Sri Lankan goods?

The base rate is the MFN tariff for the specific product (0–32%, depending on HTS classification) plus a 10% Section 122 surcharge. For most raw materials like tea and natural rubber, the total is 10%. For finished apparel, total rates range from 17% to 40%.

Is Sri Lanka eligible for US GSP duty-free treatment?

No. The US GSP program expired in December 2020 and has not been reauthorized by Congress. Sri Lanka does benefit from the EU's GSP+ program, but that doesn't affect US import duties.

Will Section 301 tariffs apply to Sri Lanka?

Possibly. Sri Lanka is under Section 301 investigation for forced labor enforcement. Public hearings are happening April 28–29, 2026. If USTR finds violations, additional tariffs (potentially 7.5–100%) could be imposed. A decision is expected by late 2026 or early 2027.

How do I find the HTS code for Sri Lankan products?

Use our HTS code lookup tool. For apparel, the key chapters are 61 (knitted garments) and 62 (woven garments). Tea is Chapter 09, rubber is Chapter 40, and coconut products fall under Chapters 08, 12, and 15 depending on the form.

Can I get a refund on IEEPA duties paid on Sri Lankan imports?

Yes, if you paid the 44% IEEPA tariff between July 2025 and February 2026. File through CBP's CAPE portal. Phase 1 is now open for unliquidated entries and entries liquidated within the last 80 days. Check your eligibility →

What happens if Section 122 expires on July 24?

Congress must act to extend Section 122 beyond 150 days. If it expires without replacement, Sri Lankan goods would revert to MFN-only rates (a win for importers of raw materials). More likely, the administration will seek an extension or transition to a new tariff authority.