Importing Goods
Procedures & Requirements

All Customs House Agents registration details will be found at:

All ASYCUDA registration information will be found at:

Import consignments should be declared to the customs through a Customs House Agent and submit the Customs Declaration online.

The Customs Declaration (Entry) should be submitted after arrival of goods and also after obtaining the Delivery Order from the Shipping Agent.

You can refer the Tariff Guide to find the HS code and if there is any uncertainty in finding the correct HS code you can obtain an advance ruling from the Commodity Classification Branch.

The Customs value for the duty calculation should be the actual transaction value of the goods and the value for Motor Vehicles is decided by the Valuation committee of the Customs Department.

Once the HS code is obtained, the duty rates applicable for each and every HS code is mentioned in the Customs Tariff Guide.

In addition to the charges mentioned in the Tariff Guide:

Your legal obligation is to declare all the goods imported correctly and pay the correct amount of duty before the goods are released and taking delivery.

All information will be found at:

Trade samples can be cleared under No Foreign Exchange (NFE) basis after obtaining the approval from the Director / Deputy Director (Declaration). However, the relevant duty and other levies for the trade sample should be paid to Customs before such goods are cleared from the customs.

You have to apply to Refund Branch for any refund or rebate with relevant documents for the Refund / Rebate.

You have to fill the amendment form and submit to the relevant customs office.

You can contact the Customs Information counter over the phone in case of any doubt about your import consignment or for any Customs matter.

With regard to Electronic Sea Cargo reporting what is the Regulation that you need to follow?

When do e-manifests for inward sea cargo should be submitted to Sri Lanka Customs?

Every cargo reporter shall submit an inward cargo report to Sri Lanka Customs electronically:

Who is entitled to submit the e-manifests to Sri Lanka Customs?

Every person who holds a valid license issued to carry on the business as a Shipping Agent, Freight Forwarder or Non Vessel Operating Common Carrier (NVOCC).

Do we need to submit the hard copy of the manifest to the Port Control unit?

What is the action taken against Cargo Reporters for not adhering to the Gazette Regulations?

Who does the e-manifest amendments in Sri Lanka Customs?

D-Branch is empowered to do the e-manifest amendments.

Is there any separate regulations for advance reporting of e-manifests in regard to air cargo consignments?

Draft regulation has been prepared including sea and air cargo advance reporting of e-manifests and yet to be approved and published.