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Sri Lanka's The Sunday Times newspaper said the law by gazette permitted motor cycles imported "immediately prior to the publication" of the gazette to be allowed in with a payment of 25,000 rupees.
The report said until the gazette was published "hurriedly" on April 11, motorcycles over 350 cc engines were not allowed to be imported in to the country.
Several motorcycles that were imported to the country and lying at port were unloaded after the gazette, the report alleged.
The motorcycles whether imported fully built or assembled in Sri Lanka would be registered for "sports activities" after approval from the secretary to the ministry of defence and urban development.
During the last budget Sri Lanka's rulers cut taxes on racing cars while jacking up duties on small cars.
Sri Lanka also taxes shoes worn by school children while allowing branded footware at concessional rates.
In Sri Lanka it has become a common practice to change taxes by gazette without going to p