CUSTOMS ENTREPÔT SCHEME

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Operational Procedure

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The Scheme for ENTREPÔT TRADE provides for the import of goods and re-export to a third party without having to pay Customs Duty and levies in Sri Lanka.

Goods imported for entrepôt trade could be directly re-exported or could be deposited in a bonded warehouse for subsequent re-export with or without processing.

The scheme permits

  • Import of goods without import control license,
  • Trade on NFE basis (Budget Proposal 2017),
  • Meeting of buyer's requirements by simple processing such as re-packing or re-labeling etc.,
  • Switching of Bills of Lading changing the status to transshipment to divert the cargo to a consignee in a third country on a request made by the original consignee in Sri Lanka to the shipping agent/airline.
Prohibited Trade

  • Narcotics,
  • Arms and Ammunition,
  • Goods which are prohibited in international trade by International Conventions.


Restricted Trade

  • Re-export of Cloves to countries under PTA,
  • Re-export of textile and clothing to countries who are allocating annual quotas.


Warehousing of Goods

  • Public Bonded Warehouses of SLPA (CFS3/CFS5)
  • Private Bonded Warehouse (Section 69)
  • Transfer from inward to outward ship/aircraft is also allowed under Customs supervision without warehousing


Facilities @ Sri Lanka Ports Authority

  • Port of Colombo Bonded Warehousing,
  • Goods other than dangerous & perishable goods,
  • Cool Room facility,
  • 24Hrs Security service provided,
  • Entrepot operations can be carried out in front of B1 Bonded Warehouse,
  • Small processing  such as repacking and re-labeling allowed at B.
Warehouse
Area (m2)
Cool Room (m2)
CFS-III
1400

CFS-V
1450
150
B1
1300
125
Canal Yard
232

T2
190

T3
190

BQ-II
715



Liabilities & Securities

  • Movement of goods within the Port
    • No security is required
    • No Customs supervision
  • Movement of goods from Port to Bond
    • Bank/Corporate Guarantee to cover liabilities
    • Under Customs Supervision
  • Movement of goods from Port to Port
    • No security is required
    • No warehousing of goods
    • Under Customs Supervision

Terms & Conditions

  • Import
    • Exchange control regulations are applicable,
    • Actual country of origin shall be declared.
  • Re-Export
    • Exchange control regulations are applicable,
    • Re-Export under DA not permitted,
    • Re-Export FOB > Import CIF,
    • Country of Origin Shall not be changed.
Discharge of Liabilities

  • Within one month from re-export, on the production to Customs:
    • Export bill of lading,
    • Export invoice with confirmation on inward remittance by the Bank.