Appeals Directorate

Appeals Directorate of Sri Lanka Customs is headed by a Director of Customs and operates under the direct supervision of the Director General of Customs. This Directorate was reformed by making structural changes in line with the standards of the Trade Facilitation Agreement (TFA) Article no. 4.1 of the World Trade Organization (WTO) and also in accordance with the Revised Kyoto Convention (RKC).

Along with the Director of Customs (DC), a Superintendent of Customs (SC), Assistant Superintendent of Customs and an Inspector of Customs constitute the staff of the directorate. 

An Appeal Committee headed by an Additional Director General (ADGC) and five other members attends the consideration, of appeals forwarded by the DGC and makes recommendations according to the findings. 

According to the Departmental Order (DOPL 1227J of 19.05.2021) of the DGC, the following formalities have been adapted recently. 

Definite time period for making an appeal

An appeal should be lodged within 30 working days from the date of issuing the order (Decision) pertaining to the issue/s concerned.

Guidelines to submit an appeal

  • The appellant should address his appeal to the Director General of Customs. 
  • The appellant should clearly mention the important references in the appeal (Ex. Customs case number, S/R number, CUSDEC no., etc).
  • The appellant should mention his/her contact information in the appeal. (Ex. Telephone number, email address, postal address)


Appeals Process

  • After receiving an appeal, Director General of Customs forwards the appeal to the Director of Appeals Directorate. 
  • Director of Appeals decides whether or not it is eligible to consider.
  • If the appeal is eligible to be considered, the Director of Appeals calls reports from relevant directorates/ and forwards the documents to the Appeal Committee members.
  • Appeal Committee meets usually once a week and the committee members consider the appeal and give recommendations to the Director General of Customs. 
  • Director General of Customs informs his decision regrading the appeals to the appellant and the relevant officials. 

Contact Information:

Address: Appeals Directorate, 7th Floor, Sri Lanka Customs

Telephone: +94 11 2221784