I&S Home


The Export Facilitation Unit (EFU) headed by a Superintendent of Customs, falls within the Warehousing & Inward Processing Branch which is headed by a Deputy Director of Customs of the Industries & Services Directorate. The EFU, together with the the Superintendent of Customs, is staffed with an Officer in Charge, six Assistant Superintendents of Customs and one Public Management Assistant.


  • Assessment of applications for Customs duty exemptions for export oriented manufacturing, processing or assembly ventures under the TIEP or Temporary Admission Schemes,
  • Granting of approvals for the import of raw material inputs (TIEP-I),
  • Granting of approval for imports under Temporary Admission scheme (IBG),
  • Granting of approvals for the import of plant, machinery, equipment and parts (TIEP-IV),
  • Performance verifications (TIEP-I, IBG, TIEP-IV),
  • Granting renewals annually (TIEP-I),
  • Approval of releasing of securities after one year on plant, machinery, equipment and parts (TIEP-V),
  • Liaison with relevant line authorities such as:
    • Ministry of Industry and Commerce,
    • Sri Lanka Tea Board,
    • Export Development Board,
    • Coconut Development Authority,
    • Department of Agriculture,
    • Department of Export Agriculture,
    • Board of Investments of Sri Lanka, etc. etc.