Frequently Asked
Questions

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

Adults

Minors (under 18 years)

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

Accompanied / Mishandled / Unaccompanied (Air, Sea, Parcel Post, Favour Parcels)

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

If any passenger knowingly or wilfully 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.

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.
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 worth not more than 10,000/= is exempted from VAT. A sample worth not more than 50,000/= is exempted from Customs Import Duty. All other levies are payable. The customer must prove the item is imported as a business sample. The sample should be imported to a registered company name and if labelled, marked as a sample not for re-sale.

Controlled items include: Import Control Department, Ministry of Defense, Sri Lanka Standards Institute, Telecommunication Regulatory Commission (mobile phones, radio transmitting devices). Other authorities: Sri Lanka Atomic Energy Regulatory Council, Department of Animal Production and Health, 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 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. 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; not exceeding 10,000/= – exempt from VAT. Business samples not exceeding 10,000/= – exempt from VAT; not exceeding 50,000/= – exempt from Customs Import Duty. Applicable only for bona-fide personal items. All other levies apply.

Prohibited items include: Narcotic substances, Publications derogatory to religions or religious leaders, Pornographic material. More details 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 must be paid 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 those banks, or at 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.

Fill the CusDec Amendment Form and submit it to the relevant Customs office.

Rs. 250/- per Customs Declaration (Computer Charges). Rs. 100/- per container as seal charges. Rs. 1,600/- overtime charges for FCL cargo.

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.

0112143434 – Information Centre

FRIC (Free Re-Importation Certificate) should be obtained before export from the Export Office of Customs Headquarters. After arrival, such items can be cleared without paying duties subject to identification.

Certain commodities are liable for export levies. Applicable levies include: Customs Duty, EDB Cess, Tea Board Cess, Tea Medical Aid Cess, Coconut Cess, Rubber Cess.

Payment at any Bank of Ceylon branch, any People's Bank branch, online banking, or at Customs Headquarters Banks by Bank Drafts or Cheques.

Export consignments should be declared to Customs and a Customs Declaration submitted online. Either the Exporter or a Customs House Agent may act as 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 at Licences / 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, or Cargo to be Examined. Exempted consignments are released without examination.

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

0112143434 – Information Centre

Goods not permitted for bonding: duty paid goods, perishable goods, damaged goods, inflammable/dangerous goods, prohibited goods, restricted goods without required licenses.
Permitted periods: Confectionery – two months; Cigarettes and tinned foods – three months; Wine and beer in bottles – six months; All other goods – two years.

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. 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: Project Report, Application Form, BRC & Memorandum of Articles, VAT Registration, Deed/Lease Agreement (min 2 years), Audited Financial Statements (last 5 years), CCTV, security, boundary wall, insurance.
TIEP / IG / INFAC: Request letter, project report, Ministry approvals, TIN / VAT / EDB registrations, guarantees and power of attorney.

Deputy Director of Customs (Projects), Industries and Services Directorate.

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

Direct payment to Customs Shroff Branch.