FAQ

Passenger will have to inquire from the relevant UPB warehouse or Agent
(Eg: Laksirisewa, TRICO, CSL, TRANSCO, ICD warehouse New Nuge Road, MIDCO, etc.)

The baggage for the purpose of exemption from Customs duty (adults)

Period of stay abroad	Allowance category	Purchases from Sri Lanka duty free shop on arrival (USD)	Purchases from abroad as UPB cargo (USD)
Less than 90 days	A	187.5	125
More than 90 days but less than 365 days	B	625	500
More than 365 days	C	1750	1000

The baggage for the purpose of exemption from Customs duty and other levies (minor – under 18 years)

Period of stay abroad	Allowance category	Purchases from Sri Lanka duty free shop on arrival (USD)	Purchases from abroad as UPB cargo (USD)
Less than 90 days	D (I)	125	87.5
More than 90 days	D (II)	187.5	187.5

• A passenger who has not utilized his/her baggage allowance on arrival is entitled to use it for UPB.
• A passenger who has utilized the full allowance on arrival is not entitled to UPB allowance.
• If partially utilized, the balance allowance is applicable for UPB.

• Accompanied
• Mishandled
• Unaccompanied
  1. Air
  2. Sea
  3. Parcel Post
  4. Favour Parcels

1. Resident
   1. Sri Lankan Passport Holder (Adults & Minors)
   2. Foreign Passport Holder with Sri Lanka Resident Visa
2. Crew
   1. Airline Crew (Foreign Nationals & Sri Lankans)
   2. Ship’s Crew (Foreign Nationals & Sri Lankans)
3. Tourist
4. Transit

If any passenger knowingly or willfully makes a declaration which is false or inaccurate, he/she shall not be entitled to any exemptions and shall be dealt with under the provisions of the Customs Ordinance.

Foreign currencies, Gold jewellery, Goods under FRIC or CARNET, and GEMS should be declared to the Customs Arrival No.1 Officer.

“Baggage” means:

1. For residents – goods brought accompanied or unaccompanied or purchased at Duty Free Shops for personal use, subject to conditions specified by the Director General of Customs.
2. For tourists – personal effects brought for personal use and not in commercial quantities.

Schedule B of the Customs Ordinance.

Customs Information Desk
Customs House, Colombo
Contact No: +94 11 2221333

A sample in relation to a business, worth not more than 10,000/= is exempted from VAT and a sample in relation to a business, worth not more than 50,000/= is exempted from Customs Import Duty.

* All other levies applicable are payable.
* The customer should be able to prove that the item is imported as a sample for business purpose.

Examples:

• The sample should be imported to the name of a registered company in Sri Lanka.
• If labeled, the item should be marked as a sample and should not be labeled for re-sale.

Some items require a license to be imported into Sri Lanka. These are restricted items and require approval from relevant authorities.

Controlled items and license authorities:

• Import Control Department – Import Control Item List
• Ministry of Defense – MOD License Items List
• Sri Lanka Standards Institute – List 1, List 2, List 3
• Telecommunication Regulatory Commission – Mobile phones and radio transmitting devices

Other authorities include:

• Sri Lanka Atomic Energy Regulatory Council
• Department of Animal Production and Health (Animal Quarantine)
• Department of Agriculture (Plant Quarantine)
• National Medicines Regulatory Authority
• Consumer Affairs Authority
• Central Environmental Authority
• National Film Corporation

Please contact Customs Help Desk for clarification.

You can search and find the HS Code (up to 8 digits – National Tariff) using the HS Finder available on the Sri Lanka Customs website.

All tax and duty rates can be viewed in the Customs Tariff and Changes section of the Sri Lanka Customs website.

Yes. Any item imported into Sri Lanka is taxable regardless of who bears the cost.

However:

• Gifts worth not more than 15,000/= are exempted from Customs Import Duty.
• Gifts worth not more than 10,000/= are exempted from VAT.

Duty rates may vary depending on the item and license requirements may apply (e.g. drones).
Please refer Schedule B for restricted and prohibited items.

Sri Lanka Customs collect duties only at:

• Airports
• Government Post Offices
• Courier Service Customs Points (DHL, UPS, Aramex, TNT, etc.)
• UPB Warehouses (Trico, Midco, Transco, Laksiri Sewa, CSL)

Any request to transfer money to a private account is likely an online scam.

Please read: Special Notice to the Public

If a package is detained by Sri Lanka Customs, the courier service will notify you by registered post and request your presence for examination.

• If taxable, applicable duties must be paid.
• If restricted, relevant licenses must be produced.
• Importation of prohibited items is punishable by law.

Important: Sri Lanka Customs is not responsible for lost packages. Please contact the courier service or exporter.

Import duties and levies are applicable on all imported items.

Exemptions:

• Personal items or gifts not exceeding 15,000/= – exempt from Customs Import Duty
• Personal items or gifts not exceeding 10,000/= – exempt from VAT
• Business samples not exceeding 10,000/= – exempt from VAT
• Business samples not exceeding 50,000/= – exempt from Customs Import Duty

* Applicable only for bona-fide personal items. All other levies apply.

Sri Lanka has restricted and prohibited items.

Examples of prohibited items:

• Narcotic substances
• Publications derogatory to religions or religious leaders
• Pornographic material

More details are available in Schedule B.

Trade samples can be cleared under No Foreign Exchange (NFE) basis after obtaining approval from the Director / Deputy Director (Declaration).

Relevant duty and other levies for the trade sample should be paid to Customs before clearance.

You can refer to the Tariff Guide to find the HS Code.

If there is uncertainty, an advance ruling can be obtained from the Commodity Classification Branch.

Payments can be made at:

• Any Bank of Ceylon branch
• Any People’s Bank branch
• Online payment facilities of the above banks
• Customs Headquarters Banks by Bank Draft

All Customs House Agent registration details can be found at TIN / VAT / CHA Registration

Import consignments should be declared to Customs through a Customs House Agent and submitted online via a Customs Declaration.

You must fill the CusDec Amendment Form and submit it to the relevant Customs office.

In addition to duties:

• Rs. 250/- per Customs Declaration (Computer Charges)
• Rs. 100/- per container as seal charges
• Rs. 1600/- overtime charges for FCL cargo

Your legal obligation is to:

• Declare all imported goods correctly
• Pay the correct amount of duty
• Complete payments before release and delivery

• Customs Ordinance (Chapter 235)
• Gazette Notification No. 1886/55 of 31.10.2014

If you breach the law, you will be dealt with under the provisions of the Customs Ordinance.

Once the HS Code is obtained, duty rates applicable to each HS Code are available in the Customs Tariff Guide.

The Customs value is the actual transaction value.

For motor vehicles, valuation is decided by the Customs Valuation Committee.

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

You can contact the Customs Information Centre over the phone:
0112143434 – Information Centre

FRIC (Free Re-Importation Certificate) should be obtained before export of such items from the Export Office of the Customs Headquarters.

After arrival, such items can be cleared without paying duties subject to identification of the item.

Certain commodities are liable for export levies depending on the HS Code.

Applicable levies include:

• Customs Duty
• EDB Cess
• Tea Board Cess
• Tea Medical Aid Cess
• Coconut Cess
• Rubber Cess

HS Codes can be found in the Sri Lanka Customs Tariff Guide.

Further assistance is available from the Customs Information Centre and the Commodity Classification Branch.

All Customs House Agent registration details can be found at TIN / VAT Unit > CHA Registration.

Payment can be made at:

• Any Bank of Ceylon branch
• Any People’s Bank branch
• Online banking facilities
• Customs Headquarters Banks by Bank Drafts or Bank Cheques

Export consignments should be declared to Customs and a Customs Declaration should be submitted online.

Either the Exporter or a Customs House Agent may act as the declarant.

The Customs Declaration (CusDec) must be submitted before export of goods, after obtaining all necessary approvals.

Exports should be effected within 30 days from the CusDec registration date.

Rs. 550/- is charged per declaration:

• Computer Fee – Rs. 250/-
• Examination Fee – Rs. 300/-

Permits specified in the National Export Tariff Guide must be obtained from relevant authorities.

Further details are available under Licenses / Approvals of OGAs .

Once the HS Code is identified, applicable export levies are listed in the National Export Tariff Guide.

Based on risk management criteria, consignments are categorized as:

• Exempted
• Panel Examination
• Cargo to be Examined

Exempted consignments are released without examination.

Export CusDecs can be processed at:

• Export Office – Customs Headquarters (LCL & Air Freight)
• Export Facilitation Centre (EFC) – FCL Cargo
• Air Cargo Export Office – All air freight including perishables

You may contact the Customs Information Centre or Export Directorate:
0112143434 – Information Centre

• Goods not permitted for bonding:
  • Duty paid goods
  • Perishable goods
  • Damaged goods
  • Inflammable or dangerous goods
  • Prohibited goods
  • Restricted goods without required licenses
• Permitted period for bonded cargo:
  • Two months – confectionery
  • Three months – cigarettes and tinned foods
  • Six months – wine and beer in bottles
  • Two years – all other goods
  • Initial approval is six months; extensions require approval

Direct payment to Customs Shroff Branch.

All ASYCUDA registration information can be found at ICT Directorate > Registration > Importers.

• Private Bonds – Warehouses owned by private companies
• Public Bonds – Warehouses owned by Sri Lanka Ports Authority
• TIEP I – Import of goods for manufacture for export
• TIEP IV – Import of capital and intermediate goods for export production
• IG – Import of goods for export not qualifying under TIEP I or IV
• Entrepot – Import for re-export with or without simple processing
• INFAC – Duty-free imports for non-BOI apparel industries

• Private Bonds
• Public Bonds
• TIEP I
• TIEP IV
• IG
• Entrepot
• INFAC

• Application fee
• Application processing charges
• Inspection charges
• Verification charges

• To Bond – CusDec for import quantity
• Ex Bond – CusDec for release after payment of duties and levies
• Re Bond – CusDec for transfer between bonded warehouses

A guarantee nominated by the Director General of Customs under Section 69 of the Customs Ordinance:
Bank Guarantee, Corporate Guarantee, Personal Guarantee, or a combination.

• Bonding facility may be terminated
• Prosecution under the Customs Ordinance
• Goods may be forfeited
• Liable to penalties and/or imprisonment

Bonded Warehouse Requirements:

• Project Report
• Application Form
• BRC & Memorandum of Articles
• VAT Registration
• Deed / Lease Agreement (minimum 2 years)
• Audited Financial Statements (last 5 years)
• CCTV, security, boundary wall, insurance

TIEP / IG / INFAC Requirements:

• Request letter
• Project report
• Ministry approvals
• TIN / VAT / EDB registrations
• Guarantees and power of attorney

Deputy Director of Customs (Projects)
Industries and Services Directorate