Exports Directorate

About the Customs Declaration(CusDec)

According to the provisions of section 57 of the Customs Ordinance export CusDec should be produced to the Customs whether liable to pay or free of duty and other levies.


This document is based on the internationally recognized Single Administrative Document(SAD).


Note; Proper collection of levies entirely depends on the duly filled Customs Declaration. The accurate data is vital for revenue wise and for the trade statistics is concerned. Therefore it is required to fill all the cages of the CUSEDC by giving due concern to the instructions stipulated in Access Guide II for ASYCUDA.


Models of Declaration - Exports

CodeActivity
EX 1Exportation
EX 2Temporary Export
EX 3Re - Export
EX 8Transit to Export
EX 9Other Export Procedures

Applicable Customs levies


  • EDB Cess
  • Rubber Development levy
  • Coconut development levy
  • Royalty
  • Export Duty
  • Tea Board Cess

Important elements of the CusDec

1. Procedure Code :( Cage no 37 of the CusDec)


Customs Procedure Code (CPC) is vital element of the CusDec. Quoting the correct CPC is mandatory, since correct tax amount payable is entirely depend on it.


CPC Code relevant to Export Division (Examples)


1000-000Outright Exports
1100-000Export under TIEP scheme
1200-000Export under Rebate scheme
2040-058Temporary Exports
3040-000Re-Exports
1300-000BOI Exports
BOI RE-Exports
3057-000RE-Exports of TIEP goods
3051-000Re-Exports of INFAC goods

FRIC (Free Re Importation Certificate)

  1. All goods manufacture or produce from outside Sri Lanka
  2. Articles readily and unmistakebly identifiable
  3. Proof of payment of customs duty
  4. No Drawback of duty was paid at the time of Export
  5. No change of ownership
  6. Within 2 years from the date of exportation

Bill of Store

  1. All goods produce or manufacture of Sri Lanka If re-imported within 2 years having consigned to same exporter
  2. Could be cleared without payment of Duty or subject to any restrictions

Carnet

Temporary Admission of goods on A.T.A/ S.G.A Carnet- Export Procedure

Sri Lanka has acceded the following international conventions in relation to A.T.A. Carnet

  1. The Temporary importation of Scientific Instruments
  2. The Temporary importation of pedagogic material
  3. The Temporary importation of Professional Equipments
  4. The Exhibition and Fairs Convention
  5. Commercial Samples Convention
  6. The Customs Convention on Temporary importation of Private Road Vehicles

Re- exportation of Motor vehicles temporary admission on carnet

Motor vehicles imported for temporary admission are governed by the "Customs Convention on the Temporary importation of Private Road Vehicles." to which Sri Lanka is a contracting party. Sri Lanka has ratified the convention with reservations in 1954.


Article 2

Each of the contracting parties shall grant temporary admission without payment of import duties and import taxes and free of prohibitions and restrictions, subject to re-exportation and to the other conditions laid down in this convention, to vehicles owned by persons normally resident outside its territory which are imported and utilized, for their private use on the occasion of a temporary visit, either by the owners of the vehicles or by other persons normally resident outside its territory.

As per reservation "Government of Ceylon reserved it's rights to exclude from the benefits of this convention persons normally resident outside Ceylon who, on the occasion of a temporary visit to Ceylon, take up paid employment or any other form of gainful occupation."


Article 7(1) -Meaning of C.P.D

Temporary admission papers valid among all or several countries " shall be known as Carnet de passages en douane" Standard form for C.P.D is defined in Annex 1 of the article 7(1).

C.P.D document has three parts namely
Part- I VOLET D' ENTREE for importation
Part- II VOLET D'SCORTIE for exportation
Part- III BUTT COPY-SOUCHE for retention by the carnet holder


Re- Exportation through Colombo Sea port

When a vehicle imported on C.P.D intend to re-export through Colombo sea port, carnet holder or his agent should produce C.P.D Carnet to the DDC(Export) for his approval. DDC(Export) should satisfy that vehicle has been imported by a valid C.P.D. and grant approval for re-export.

He shall satisfy whether the de-registration approval of RMV is available in the first instance and direct SC (Warranting) for further action.

SC (Warranting) examines all documents and satisfy the registration of carnet at entry point "D" Branch or other entry point and warrant for shipment and refer documents for panel examination.

The panel officers shall endorse the examination report and seal the container with agent seal as done in other export.

In the case of direct loading, boat note officer should satisfy the panel examination endorsement and authorize the shipment by signing boat note and export voucher of the carnet.


Returning of export voucher to the Entry point or "D" branch

The Boat note officer having satisfied that vehicle is on board (mate's certification) should send export voucher along with C.P.D Carnet to the DDC (Exports).


Authenticating of the counterfoil by DDC (Exports)

Counterfoil of the export voucher will be signed by DDC (Export) after satisfying the shipment is effected with the confirmation by Boat note officer and refer to OIC(Exports) to hand over the C.P.D Carnet along with counterfoil of export voucher to the carnet holder or his agent. OIC(Exports) should send export voucher to the entry point where the importation was made by identifying registration number.


Re-exportation through ports other than Colombo seaport

When a vehicle is brought to a port other than Colombo seaport, DDC/SC of the port should satisfy the requirements mentioned above and authorize the shipment and make necessary endorsement on the export voucher as well as counterfoil of the export voucher and should return C.P.D Carnet to the carnet holder under acknowledgment.

SC of the port should send export voucher so retained, to the entry point by identifying the code assigned on the counterfoil.


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