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The Monitoring Unit (MU) headed by a Superintendent of Customs, falls within the Monitoring and Entrepôt Branch which is headed by a Deputy Director of Customs of the Industries & Services Directorate. The MU, together with the the Superintendent of Customs, is staffed with three Assistant Superintendents of Customs.


  • Reconciliation of Imports against re-exports, sales, supplies, or disposals,
    • Issuance of Debit Notes on imports of inputs, plants, machinery and parts, etc.,
    • Issuance of Write-off Notes on supplies/re-exports, duty free sales,
  • Assessment of applications for Entrepôt Trade, and granting approval,
  • Performance Monitoring
    • Verification of manual and electronic records,
    • Issuance of System Audit Reports for verification,
  • Liaison with relevant line authorities such as:
    • Ministry of Finance,
    • Export Development Board,
    • Sri Lanka Tea Board,
    • Sri Lanka Ports Authority, etc. etc.,