Compliance and Facilitation Directorate (C&FD)

Refund Branch

Refund branch is located at 5 th floor, custom house, # 40 Main street Colombo 10. This branch is facilitation the trade by refunding the excess duties & taxes which were paid for various reasons.


There are three main categories of refunds,

  1. Import Refund - Section 18 of Customs ordinance (Chapter 235)
  2. Export Refund - Section 18 of Customs ordinance (Chapter 235)
  3. Drawback Refund - Section 22 of Customs Ordinance (Chapter 235)


The following Documents need to be submitted to Refund Branch to establish a claim.


Draw-Back ApplicationImport Refund ApplicationExport Refund Application
Request letterRequest letterRequest letter
2 copies of Drawback Application (Customs 203) Certified by Landing waiter 2 copies of Refund Application (Customs 74) Certified by Landing waiter 2 copies of Refund Application (Customs 74) Certified by Landing waiter
2 Copies of VAT refund Application 2 Copies of VAT refund Application 2 Copies of VAT refund Application
Letter of Indemnity Letter of Indemnity Letter of Indemnity
Affidavit Affidavit Affidavit
Assessment notice Original Assessment notice Assessment notice
Exchange copy or Parties copy of import Exchange copy or Parties copy of import Exchange copy or Parties copy of export
Working sheet for 9/10 refund Working sheet for refund Working sheet for refund
Certificate of payment Certificate of payment Certificate of payment
Performa invoice / Sales agreement Performa invoice / Sales agreement Commercial Invoice
Commercial Invoice (Appraiser stamped ) Commercial Invoice (Bank stamped ) Shipment Certificate
Delivery Order (DO) Delivery Order (DO) Boat Note / Shipping Note
Bill Of Lading (BL) Import Bill Of Lading (BL) Bill Of Lading (BL)
Import Delivery copy Original Warrant Copy Export Warrant copy (Original )
Import Warrant copy Original Delivery Copy Export Security copy (Original)
Import Warrant copy Original Delivery Copy Export Security copy (Original )
Re - Export Allowed Letter (Signed by CEO/DDC Exports) Money remittance Letter Issued by the relevant bank Examination Reports
Export Warrant copy Examination Reports
Export Security copy
Boat Note / Shipping Note
Export Parties Copy
Bill of Lading (BL) Export
Re - Export Invoice
Shipment Certificate
Certificate From SLPA regarding re - shipment
Money remittance Letter (Received/Paid ) Issued by the relevent bank

Note :-

  1. Certificate of payment issued by the finance directorate of Sri Lanka customs
  2. Money remittance letter issued by the relevant bank which involved in the trace - action of money between Supplier & consignee.

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