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.
|EX 2||Temporary Export|
|EX 3||Re - Export|
|EX 8||Transit to Export|
|EX 9||Other Export Procedures|
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.
|1100-000||Export under TIEP scheme|
|1200-000||Export under Rebate scheme|
|3057-000||RE-Exports of TIEP goods|
|3051-000||Re-Exports of INFAC goods|
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
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.
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."
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
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.
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).
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.
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.