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Customs INvestor FACilitation Center (INFAC Center)
Head Lines
History
Customs Investor Facilitation Centre was established in 1998 at Hemas Building to facilitate the functions related with Imports and Exports of service
oriented garment export industries in coordination with Apparel Export Service Division of the Ministry of Industrial Development and to implement the VAT Deferment Scheme
under the provisions of VAT Act.
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Objectives
Provide Speedy Customs clearance of import/export documents as well as cargo without deviating from the objectives of the Customs Department
namely safe guarding the interests of national economy and serving its stake holders.
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INFAC Center and Sub Units
Investor Facilitation Centre (INFAC) Customs BOI Coordination Unit (CBCU) VAT Differed Payment Unit (DPU) Grayline Cargo Verification Terminal (GCVT) Central Cargo Verification Terminal (CVT) Air Cargo Verification Unit (ACVU)
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Functions of INFAC Center and Sub Units
Registration/Renewal of Companies which manufacture and export garment/apparel under VAT exemption/deferment facility. Registration/Renewal of Companies that operate under VAT Deferment Facility Processing of Import/Export Cusdecs including the documents relevant to local sales and transfers of raw material and capital goods Allocation of Registration Numbers and issuing of Program Codes to relevant companies after registration Verification of Import and Export Cargo
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Registration Procedure
The enterprises which Intend to establish an industry for manufacture Garment/Apparel for export should obtain prior approval from
the Apparel Export Services Division of the Ministry of Industrial Development to register at the Customs INFAC CENTRE.
Once the approval is granted the said company can be registered at the Infac Centre with VAT exemption or deferment facility.The documents required for
registration are mentioned in below.
If the documents are in order the company is registered at the INFAC CENTRE.
Registered enterprise can Import machinery and raw material approved by the Apparel Export Services Division of the Ministry of Industrial Development
on Duty Free basis.VAT is exempted for garment export industries registered at TQB with simplified VAT application system and PAL can be paid at concessionary
rate for the Import of raw material.Enterprises that operate under TIEP scheme as direct exporters (50% or more of the output) can be registered under VAT
deferment scheme.
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Documentation Procedure
Import Cusdecs should be submitted with following documents:
Warrant Copy Delivery Copy Parties Copy Statistical Copy VAT Copy – 2 copies CBD Copy BL/AWB DO / Cargo Arrival Notice Exchange Copy Commercial Invoice – 2 copies Packing List B/Draft, TT,LC
Export Cusdecs’s should be submitted with following copies:
Warrant Copy Security Copy Statistical Copy Parties Copy CBD Copy Commercial Copy 2 copies P S D Copy- Proposed Shipment Document (Duly Approved by the Apparel Export Services Division.)
Procedure Program Number:
Procedure program number is issued at Infac Centre after registration
The specific number allocated for each enterprise should declare in all Cusdec’s in cage number 44.
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Central Cargo Verification Terminal (CVT)
Location:
M/s. Ceylon Shipping Lines Wellampitiya Road, Orugodawatta.
Function:
Customs and BOI staff jointly operate at the Central Cargo Verification Terminal in respect of Import and Export of Sea
Cargo of BOI enterprises serviced through the Colombo BOI office.
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Grayline Cargo Verification Terminal (GCVT)
Location:
No.320, Avissawella Road, Orugodawatta.
Function:
Verification of All FCL & LCL Import and Export Cargo of the Apparel Export Industries registered at Infac Centre.
Procedure:
Import
Documents required for cargo verification.
Verification Copy CBD Copy Invoice Packing List Parties Copy
The import documents listed above are stamped and endorsed by the representative of the Gray Line Terminal.
Thereafter documents are produced to Customs Office at the Verification Terminal.
If the documents are in order customs staff, will register the Cusdec and forward the documents to SC of the unit.Thereafter SC will detail the
officer for verification of cargo.
The officer so detailed for verification will examine the Import Cargo on random basis and endorse the documents and submits the documents to
the appraiser.
100% examination will be carried out in case of any specific information received or if any serious discrepancies are noticed during the course
of verification.
After appraising the documents he endorses the CBD copy Invoice, packing list and the verification report based on the examination done and submits
the Cusdec to the Superintendent of Customs.SC will endorse the cargo release copy and cargo is released to the importer.
Export
Documents required for cargo verification.
Verification Sheet Security Copy CBD Copy Parties Copy Statistical Copy P S D Copy Invoice Packing List Cargo Release Notice
The export documents listed above should be produced to the Customs Office at the Verification Terminal.
If the documents are in order Customs Staff will register and forward to the Superintendent of Customs. The Superintendent will detail the officer
for verification of cargo.
The officer so detailed for verification will examine the export cargo on random basis and endorse the documents as test checked and passed for shipment.
100% examination will be carried out in case of any specific information received or if any serious discrepancies are noticed during the course of verification.
Cargo is released after examination with the approval of ADC/SC to the exporter enabling him to remove the cargo from the examination point to the Airport, Port
or the relevant yard for export. Overtime is charged after office hours.
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Air Cargo Verification Unit (ACVU)
Location:
Air Cargo Village Katunayake.
Function:
Customs and BOI staff jointly operate. If the ACVU in respect of Imports and Exports of Air Cargo. The BOI enterprises serviced through
Colombo BOI Office should forward all Air Cargo shipments to ACVU.
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Customs BOI Coordination Unit (CBCU)
Location:
2nd Floor, Hemas Building, Bristol Street, Colombo 01.
Function:
All BOI (Sea Cargo) import Cusdecs are screened at this office to select high risk cargo for verification by Customs Staff after processing
at respective BOI office. FCL Containers exceeding 06 nos. in one consignment will be entered under the Cargo Control System at this unit.
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VAT Differed Payment and Registration Unit
Location:
Customs Infac Centre, Hemas Building, 4th Floor, Bristol Street, Colombo 01.
Registration Requirements:
Garment exporters registered with TQB and Apparel Export Service Division of Ministry of Industrial Development are entitled to
register for VAT Exemption. Non Garment exporters are entitled for VAT Deferment facility. The export industries operate under Export Facilitation Branch (on recommendation of DDC EF) and the projects as approved by Department
of Inland Revenue can register for VAT Deferment facility under Customs INFAC CENTRE. The operators for VAT Deferment /Exemption are registered for 12 months and renewed thereafter.
VAT Deferment made on import of raw materials have to be settled within 60 days by way of Credit Vouchers issued by the Department of Inland Revenue.
The period will be extended for 90 days on a special request.
If Credit Vouchers are not produced to Customs in time differed VAT amount can be paid at Bonds Division to avoid suspension of facilities.
Deferment of VAT will be against Corporate/Bank Guarantee. The guarantee should be furnished in favour of the DGC.
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