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The Department of Import and Export Control established as a separate Department by Act No.
01 of 1969 with a view to control import of goods into the country and export of goods from the
country.

This Department played a major role in the economy of the country as almost all the imports and
exports were being subjected to the license requirement. There were lot of restrictions for
imports and exports and therefore, the volume of work performed by the Department was very
heavy.

In terms of open Economic Policy commenced in the year 1977, most of restrictions for imports
and exports were liberalized. Since then, license requirement for import / export goods is
removed in respect of items other than Drugs, Chemicals, Telecommunication Equipments,
firearms etc. These restrictions are imposed with a view to avoid undesirable imports entry in to
the country caused bad impacts to public health, Environment, Economy, Security of the
country.

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"To safeguard the community and environment for better future¶¶

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"Implementation of import and export policy decision taken by the government, from time to
time in relation to security economy public health environment etc. of the country in accordance
with Import Export Control act.¶¶


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Sri Lanka had been primarily an agricultural and self-dependant sovereign nation in the ancient
past. Due to historical, political and economical changes it has ceased to be a self-dependant
nation. To ensure this task the Imports division consists of three separate units namely Long
Room, "D" branch and Postal Appraising unit according to the functions; headed by Director
(Imports and Tariff).

h Long Room
h Postal Appraising Unit
h "D" Branch

 

The Long Room, being the Import Goods Declaration Processing Center for sea cargo those are
subject to Customs duty and other levies, is the highest revenue collecting point in the Customs.
From the inception of the Department, the entire import documents processing exercise has been
carried on here. For process the Imports documents, duly filled Customs Form no: 53 (CUSDEC
1 & 11) using the official codes wherever necessary, signed by the consignee and the declarant
and submitted to this office with all the required documents.

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1. _arrant copy
2. Delivery copy
3. Statistical copy
4. Exchange copy
5. R.M.V. copy for motor vehicles
6. Consignee's copy
7. Excise copy (if applicable)

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1. Delivery order
2. Bill of Lading
3. Invoice as per exchange involved
4. Exchange documents
5. Packing list
6. Certificate of origin
7. Import control license (if applicable)
8. Certificate of registration and translation for used motor vehicles
9. Load port survey certificate for food items
10.S.L.S.I/Quarantine certificate. If applicable)
11.Catalogues/literature.( If necessary)

Delays could be avoided by submitting duly filled CUSDECS with necessary documents.
,)44&

Documentation and delivery of all mail cargo are processed in this office. There are separate
counters for Air ,Sea, Packets and Express mail. Once the POD (Post Office Document issued by
the Postal Department) is submitted the parcel/packet will be examined and appraised by the
Customs staff in the presence of the recipient or a nominee and Customs duty and other levies
will be collected by the Postal Department.

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The "D" branch is the secretariat of the Imports Division and plays a vital role in the Department.
This is the final authority for all the classification disputes, exchange and import control
violations and all the documents related to these discrepancies are referred to "D"branch for final
decision. Duty waivers, concessions and exemptions are registered and provisional CUSDECS
and refunds documents are processed here. Registration of Customs house agents, investigations
and inquires arising on matters related to the Imports are also conducted in the "D" branch.


 84,
 

To facilitate the exporters Sri Lanka Customs Export Procedure has been simplified to a great
extent in recent past. Rules and regulations have been relaxed and duty exemptions and
concessionary duty rates are given to exporters as an encouragement.

h General Information
h Export Goods Declaration
h Promotional Privileges for Exports
h Re-exportaion

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Sri Lanka Customs has an exclusive export division for export activities. The main features of
Sri Lanka Customs Export Procedure can be categorized under following headings.

1.
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Export of goods is subject to certain legal requirements, which are specified under
various legislative enactment and regulations. The related Ordinance and Acts include
Revenue Protection, Export and Exchange Controls (now much relaxed), Rubber Control,
Tea Board, Coconut Development Authority, Fauna and Flora Protection, Antiquities,
Forest, _ild Life, Fire Arms, Opium and Dangerous Drugs, Export Development Board,
Sri Lanka Standards Institute, Textiles, Minerals and Mineral Sands, Excise Fisheries and
Aquatic Resources etc. besides the Customs Ordinance.
2.
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Every Exporter is required to file a statistical copy to the set of goods declaration for
every shipment.
3. ,
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The person exporting any goods is required to deliver a goods declaration to the Director
General of Customs under Section:57 of the Customs Ordinance.
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Maintenance of records is also a very important feature in Sri Lanka Customs Export
Procedure.
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This involves the physical examination of the cargo for export and monitoring of the
physical movement of the cargo to ensure and enforce the legal requirements and
financial requirements.
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Section 10(a) of the Customs Ordinance provide for the levying of export duties while
Section 10(c) provides for the levying of any Royalty or Cess leviable on the exportation
of such goods under any written law other than Customs Ordinance.
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1. Customs Declaration (CUSDEC)

2. Licenses and permits if required
3. Shipping Note/Airway Bill
4. Invoice
5. Packing List and other supporting documents as and when necessary

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This should be submitted in 4 copies with an additional copy each for bonded cargo and
airfreight cargo. These copies are named as _arrant copy, Statistical copy, Security copy, Parties
copy, CBD copy and Air cargo copy. _hen exporting liquor and coconut products excise copy
and CDA (Coconut Development Authority) copy should be attached respectively. This
declaration requires to be submitted along with the other documents mentioned above for
processing.

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Export Control Permits are required for the following 3 items.

1. For Coral Chanks permit issued by Department of _ild Life is required.

2. For Timber, i.e. _ood (including logs and sawn timber) classified under H.S. Chapter 44
excluding coconut shell charcoal, household utensils of wood and rubber wood permit
issued by Forest Department is required.
3. For Motor Vehicles first registered in Sri Lanka prior to 01.01.45 permit issued by
Registrar of Motor Vehicles is required.

Now permits are not required for exporting rice. Also western drugs can be exported without any
permits.

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Shipping Note contains details about the cargo to be exported and is prepared by the exporter
(shipper) with additional copies. Shipping agent gives a particular number (BL No ) to this
document and puts his seal and signature on it.

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It is a document to say that a particular airline has undertaken to carry the goods to the required
destination and the space for the goods in the aircraft has been reserved.

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Invoice is a document prepared by the Exporter stating all the particulars regarding the shipment.
This has to be filled along with the Goods Declaration at the time of processing it at the Export
Office.




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 1. Boat Note (Exp 3a)
2. Mate Note
3. EXP/3b (Cargo Dispatch Note)

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This is a set of documents and these documents are collectively referred as Boat Note.

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This is a document signed by the authorities of the vessel in which cargo is transported.

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This is a document used to accompany cargo from the shipper's stores to the Port.

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The sequence of steps involve in processing a Goods Declaration for export purposes can be
shown as below.

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All Export Goods Declaration duly made on CUSDEC and supported by the other
required documents such as licenses and permits, Shipping Note and Invoice should be
handed over to the Face-Vet Officer at the Declaration Receiving Counter at the Export
Office.
2. "
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Keying-in-Officer feeds the Declaration to the computer. Code number indicated thereon
should tally with those the computer is fed with.
3.  *

The Numbering Officer machine franks all the copies of the Declaration together with
attached documents such as Captain's copy of Shipping Note/Boat Note (B.L.), Invoice,
License with the same number generated by the computer and sends it for payments or
receiving of duty etc.
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› Shroff:
This officer receives the payments in respect of Cash Declaration and issue a
receipt.
› Ledger Officer:
This Officer handles the requisition Declaration.
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Accounts updating officer feeds the computer with the amounts paid on each Cash
Declaration and compares with the amounts assessed on the assessment notice.
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The Cash Sheet/Daily Revenue Abstract Officer takes the Accounts updating number to
his cash sheet for the preparation of the Daily Revenue Abstract and sends the
Declaration to the Sub-Collector Channel Selection.
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All the Declaration should go through the Sub-Collector Channel Selection. He selects
 them for shipment where the further scrutiny is necessary and/or examination is required
and puts them to the red channel.
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The Chief Export Officer decides the type of Examination required to be done on cargo
placed on red channel..
9. /
The Sub-Collector (_arranting) goes through the Declaration and if he satisfies himself
that it is correct in all respects, he signs it for warranting and send it to the Chief Export
Officer.



84

Exchange control restrictions earlier placed on re-exportation have been removed for a great
extend. Currently the rules given below are applied on re-exporting.

1. 

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The following documents would be relevant in considering the requests for such re-
exports:
› Documentary evidence of import:
i. Customs entry
ii. Customs stamped invoice
› A recommendation for the re-export from the line Ministry or Department in the
case of project equipment.
› Re-export invoice.
2. 

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The following documents may be useful in considering such requests for re-exports:
› Documentary evidence of import:
i. Customs entry
ii. Customs stamped invoice
› A letter from the original supplier confirming that a replacement for the re-
exported item will be supplied or the value of the goods re-exported will be
refunded to the buyer in Sri Lanka.
› Re-export invoice.
3. 

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In considering such requests, the following may be obtained.
› Acceptable evidences of importation
› A letter from the person/institution abroad who undertakes the repair confirming
that they undertakes to repair such defective or damaged items.
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Following documents may be obtained for consideration of these applications:
› Original death certificate
 › In case of personal effects of deceased, acceptable documents for the export of
personal effects.
› List of personal effects
5. 

84
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› Evidence of import
› A list of articles.
 CONCLUSION

Imports are going to play a vital role in the Sri Lankan economy in the coming years. Sri Lanka
has to clean up the border taxes and make the import tax regime simple and transparent while
strengthening the regulatory framework to ensure that dumping of unwanted imports do not take
place. Imports will play a vital role as a growth generator and a value adder to the economy in
the coming years.

Export procedure is very simple and taxes are very low.


 

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http://www.customs.gov.lk/

www.srilankabusiness.com

www.imexport.gov.lk