Sri Lanka - 1.3 Customs Information

Duties and Tax Exemption

For contact information regarding government custom authorities, please follow the link below: Importing Goods | Sri Lanka Customs

Sri Lanka Customs is a ministerial government department. The main functions of the department are:

Collection of revenue
Prevention of revenue leakages and other frauds
Facilitation of legitimate trade
Collection of import and export data to provide statistics.
Cooperation and coordination with other Government Departments and stakeholders in respect of imports and exports

The executive responsible is the director general, currently Mr. P.B.S.C. Nonis appointed in 2022.

Formally known as HM Ceylon Customs from 1947 to 1972, the department can trace its roots to 1806. Formally, the agency as it exists today was formed under the Customs Ordinance No. 17 of 1869, to which 51 amendments have been made to date. Being a center for trade in the Indian Ocean since antiquity, however, the history of collection of customs duties in Sri Lanka dates far back as 2nd century BC.

The department works with the powers vested under the Customs Ordinance, as well as through several other related enactments. As such, it has vested with the powers, such as in the areas of the arrest and detention of suspects contravening customs and import/export laws, as well as the confiscation of contraband.

Number of employees: 2,339 (2022)

Parent agency: Ministry of Finance

Founded: June 1806

(Wikipedia, 2023)

For contact information regarding government custom authorities, please follow the link below: Importing Goods | Sri Lanka Customs

Link for duty free clearance: https://mfa.gov.lk/services/

Emergency Response:

[Note: This section contains information which is related and applicable to ‘crisis’ times. These instruments can be applied when an emergency is officially declared by the Government. When this occurs, there is usually a streamlined process to import goods duty and tax free.]

In the following table, state which of the following agreements and conventions apply to the country and if there are any other existing ones

Agreements / Conventions Description	Ratified by Country? (Yes / No)
WCO (World Customs Organization) member	Yes - 29.05.1967
Annex J-5 Revised Kyoto Convention	Yes - 17.06.2009
OCHA Model Agreement	Yes
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)	Yes - 05.08.1999
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)	Yes, SAARC Agreement on Rapid Response to Natural Disasters, 26.05.2011

Exemption Regular Regime (Non-Emergency Response):

[Note: This section should contain information on the usual duties & taxes exemption regime during non-emergency times, when there is no declared state of emergency and no streamlines process (e.g. regular importations/development/etc.).]

List of Customs Duty Exemptions (Imports)

The following categories of goods are exempted from Customs Import Duty, provided that the Director General of Customs is satisfied that those goods have been imported for the very purpose(s) approved under the respective category and that the approval had been obtained from the Secretary to the Treasury, or from such other authority as delegated by the Secretary to the Treasury:

Passengers' baggage as defined by Regulations made by the Minister of Finance under Section 107A of the Customs Ordinance (Chapter 235).
Films of educational, scientific or cultural character produced by the United Nations Organization or any of its specialized agencies imported, on the recommendation of the Secretary of the respective line Ministry, subject to approval of the Director General of Customs.
Temporary import of professional and scientific equipment and pedagogic material, imported subject to a guarantee prescribed by the Director General of Customs.
Articles awarded abroad to any person for distinction in art, literature, science or sport, or for public service or otherwise as a record of meritorious achievement and conduct, imported by or on behalf of that person, on the recommendation of the Secretary to the respective line Ministry, subject to submission of the relevant document to the Director General of Customs.
Raw materials and packing materials for the manufacture of pharmaceuticals, imported by the pharmaceutical manufacturers, on the recommendation of the Secretary to the Ministry in charge of Health, subject to approval of the Director General of Customs.
Ayurveda, Siddha and Unani, raw and prepared drugs (other than Cosmetics Preparations) and medicinal plants and Ayurveda, Siddha and Unani medicinal raw materials, specified by notification published in the Gazette by the Director General of Customs in consultation with the Secretary to the Ministry in charge of subject of Indigenous Medicines, imported on the recommendation of the Secretary to the Ministry in charge of subject of Indigenous Medicines, subject to approval by Director General of Customs.
Packing materials for packing of Ayurveda, Siddha and Unani, raw and prepared drugs and medicinal raw materials other than Ayurveda / Herbal Soap and Ayurveda / Herbal Tooth Paste, imported on the recommendation of the Secretary to the Ministry in charge of subject of Indigenous Medicines, subject to approval of Director General of Customs.
Prefabricated poultry houses, plant, machinery and equipment including parts and accessories for poultry industry, imported on the recommendation of the Secretary to the Ministry in charge of subject of Livestock, subject to approval of the Director General of Customs.
Machinery including medical, surgical and dental equipment, instruments, apparatus, accessories and parts thereof, ambulances, required for the provision of health services, imported on the recommendation of the Secretary in charge of subject of Ministry of Health, subject to approval of the Director General of Customs.
Articles of foreign production upon which import duty had previously been paid, re-imported subject to approval of the Director General of Customs.
Goods being gifts from persons or organizations overseas for the relief of distress caused by natural or other disasters, imported on the recommendation of the Secretary to the respective line Ministry, subject to approval of the Director General of Customs.
Goods for display or use at exhibitions, fairs, meetings or similar events, imported on the recommendation of Secretary to the respective line Ministry, subject to a guarantee prescribed by the Director General of Customs.
Materials and parts for the fabrication of plant, machinery & equipment; capital and intermediate goods, and transport equipment, imported for exclusive use of an industry, which exports and/or supplies to direct exporters, 50% or more of its output, under such terms and conditions approved of the Secretary to the Treasury.
Inputs (raw materials, components and parts) imported under inward processing scheme for export, under such terms and conditions approved by the Minister in charge of subject of Finance.
Ornamental fish for re-export under such terms and conditions approved by the Director General of Customs.
Fish caught by a fishing vessel operating from a Sri Lankan port and which has been duly registered at a Port of Registry in Sri Lanka or issued with a landing permit by the Secretary to the Ministry in charge of subject of Fisheries.
Equipment and materials for use within the limits of an airport in Sri Lanka and parts and accessories for repair and maintenance of aircrafts in connection with the establishment and maintenance of international air service, imported on the recommendation of the Secretary to the respective line Ministry, subject to approval of the Director General of Customs.
Apparatus, drugs and chemicals imported for educational purposes or for research work, imported on the recommendation of the Secretary to the respective line Ministry/authorized officers of respective Universities, subject to approval by the Director General of Customs.
Containers and accessories thereof, including container seals used for the safe carriage and security of goods, imported subject to approval of the Director General of Customs.
Products and preparations certified by the Ministry of Health as having been registered as drugs under the National Medicines Regulatory Authority Act, No.5 of 2015, imported subject to approval of the Director General of Customs.
Import of personal items (including gifts) worth not more than Rs. 20,000/= subject to approval of the Director General of Customs.
Import of samples in relations to business worth not more than Rs. 60,000/= subject to such terms and conditions as prescribed by the Director General of Customs.
Multi-layered packing materials consisting of laminates of paper, polyethylene film and aluminum foil, or of polyethylene and ethylene vinyl alcohol polymer used for packing of liquid milk, vegetable juices and fruit juices, imported on the recommendation of the Secretary to the Ministry in charge of Industries, subject to approval of the Director General of Customs.
Basmati rice and Potato up to the approved limit of Quota under the Pakistan – Sri Lanka Free Trade Agreement, imported on the recommendation of the Director General of Commerce, subject to approval of the Director General of Customs.
Any machinery, equipment, accessories and materials excluding items classified under the HS Heading 76.14 and 85.44 and utility vehicles, required for the purpose of providing electricity including distribution of electricity, by the Ceylon Electricity Board and its subsidiary companies, and such goods for the use of any project for generation of power including solar and wind power, under any agreement entered into between the Government of Sri Lanka and its development partners, as recommended by the Secretary to the Ministry in charge of subject of Power, subject to approval of the Director General of Customs.
Cinematographic goods and any film, which is produced in Sri Lanka and sent abroad for further processing or printing/copying, on the recommendation of the National Film Corporation, imported subject to approval of the Director General of Customs.
Finished leather to be used by leather products manufacturing industry / Semi Processed (Crust) leather to be used by registered tan / leather processing companies for the use of leather products manufacturing process, imported on the recommendation of the Secretary to the Ministry in charge of the subject of industries, subject to approval of the Director General of the Customs.
Tools, materials and equipment, imported by a manufacturer to manufacture electronic and robotic related products, according to design made in Sri Lanka on the recommendation of a national university, (established under the University Grants commission) through the Secretary to the Ministry in charge of subject of Higher Education / Technical Education, subject to approval of the Director General of Customs.
Weapons, armaments, ancillary equipment, ammunition, explosives, communication equipment, military vehicles, air crafts, vessels, equipment and spare parts thereof capable of being used by the armed forces and imported by the Commander of Army/ Navy/ Air Force and the Inspector General of Police for the purpose of national security as recommended by the Secretary to the Ministry in charge of Defense, subject to approval by the Secretary to the Treasury.
Raw materials, components, parts and accessories for the manufacturing of fishing boats by registered boat manufacturers, imported on the recommendation of the Secretary to the Ministry in charge of subject of Fisheries, subject to approval of the Director General of Customs.
Following equipment, accessories and parts thereof, for the use in agriculture and related activities, imported on the recommendation of the Secretary to the Ministry in charge of the subject of Agriculture, subject to approval of the Director General of Customs; weather stations, greenhouses, poly-tunnels, sprinkler / misting systems, drip irrigation systems, fertigation systems, hydroponic systems, mulch films, pond liner, hydroponic trays, horticulture lamps and shade for netting.
Lacquers, coatings and varnishes used exclusively for coating of metal cans and closures which are used for packaging of food, imported on the recommendation of the Secretary to the Ministry in charge of Industries, subject to approval of the Director General of Customs.
Import of vehicles, chassis fitted with engines, bodies and cut portions, as defined in chapter 87 where Excise (Special Provisions) duty under the Excise (Special Provisions) Act, No. 13 of 1989, is applicable.
Parts and accessories of motor vehicles and locomotives imported by the Sri Lanka Transport Board and Department of Sri Lanka Railway, on the recommendation of the Secretary to the Ministry in charge of subject of Transport, subject to approval of the Director General of Customs.
Unbranded new tyre casings without any markings, imported by a branded tyre manufacturer for local value addition process on the recommendation of the Secretary to the Ministry in charge of subject of Industries, subject to the approval of the Director General of Customs.
Ingredients other than maize, lentils and rice, for the purpose of manufacturing animal and poultry feed, and linear low density polyethylene, classified under HS Code 3920.10.90, by a Silage Manufacturing entity to supply silage to the local livestock farmers imported on the recommendation of the Secretary to the Ministry in charge of subject of Livestock, subject to approval of the Director General of Customs
Any machinery, equipment, accessory and raw materials or intermediate materials, to be used for manufacturing of biodegradable packaging products by manufacturers of such products, registered under the Ministry in charge of the subject of Industries, on the recommendation of Secretary to the Ministry in charge of the subject of Environment, subject to approval of Director General of Customs
Any machinery and equipment including medical, surgical and dental instruments, apparatus, accessories and parts thereof, hospital/medical furniture and drugs, chemicals and similar items imported by the Ministry in charge of subject of Health directly, or imported and donated to the Ministry in charge of subject of Health or any institution coming under the purview of the said Ministry to facilitate the medical/ health services to manage COVID – 19 pandemic on the recommendation of the Secretary, Ministry in charge of subject of Health, subject to approval of the Director General of Customs.
Shrimp brood stock varieties for the purpose of promoting a disease resistant and high yielding shrimp farming, imported on the recommendation of Secretary to the Ministry in charge of subject of Fisheries, subject to approval of Director General of Customs
High Density Polyethylene (HDE) sheets of a thickness exceeding 0.5 mm and the width not less than 4.0 mm, in role form, for aquaculture ponds lining; Geo- Membrane and Nano Bubble Aeration System for the purpose of development prawn/shrimp cultivation and Vessel Monitoring System for the purpose of regulating the fishing vessels on the recommendation of the Secretary, Ministry / State Ministry in charge of subject of fisheries subject to the approval of the Director General of Customs.
Importation of essential goods, to be received form any foreign states (governments), organizations including business entities, volunteer associations an dwell-wishers by any government entities, government approved entities and entities working on relief activities in direct collaboration with any government entities as aid/donations to provide relief measures or facilitate continuation of essential public services subject to;

(a) Recommendation of the Secretary (chief Accounting Officer), Ministry in Charge of donation recipient government entity or government approved entity or the directly collaborating government entity with the donation and relief measures, where; (i) The Secretary shall provide recommendation for exemption of Customs Import Duty only after his satisfaction on the purpose and target beneficiaries of the donation; and (ii) Such donated goods shall be consigned to the Secretary (Chief Accounting Officer). Who issued the Letter of Recommendation referee above; case by case basis;

(b)All donations shall be approved the Director General, Sri Lanka Customs upon receipt of the recommendation referred in (a) above;

(c)The Secretary (Chief Accounting Officer) referred in 9a) above is responsible and accountable for goods, received as aid/donation under this procedure until such goods are delivered or distributed for intended purpose(s) and beneficiaries free of charge; and,

(d)Any goods, received as aid/donation under this procedure shall not be sold, transferred or disposed or utilized for purposes other than the purpose stated above without prior approval of the Secretary to the Treasury. In the case of any violation on this procedure, action shall be taken by the Director General, Sri Lanka Customs under the provisions of the Customs Ordinance to recover the applicable taxes.

Importation of raw materials or intermediate goods, classified under the HS Codes of 3920.10.20 (Polyethylene Film – Not metalized, of width exceeding 110 mm but not exceeding 230 mm, of a kind used in manufacturing of napkins, sanitary towels), 3920.10.90 – Other (Polyethylene Film (W) and 3926.90.99 – Other (Polypropylene Film) by domestic manufactures of sanitary napkins on recommendation of Secretary, Ministry in charge of subject of Industries and approval of the Director General of Customs.

List of Exemptions - Excise (Special Provisions) Duty

Excise (Special Provisions) Duty is imposed in terms of section 3 of the Excise (Special Provisions) Act No. 13 of 1989. Please refer the Imports Tariff Guide for the rates specified. Under Extraordinary Gazette Notification No.1992/30 dated 10.11.2016, Excise (Special Provisions) Duty is exempted on the following:

A Motor Vehicle/Article imported under various agreements and MOUs entered into by the Government of Sri Lanka with overseas organizations and foreign governments.
Articles of every description imported or cleared from Customs bond for the official use of the President or the Prime Minister of the Democratic Socialistic Republic of Sri Lanka.
Locally assembled/manufactured articles, classified under the H.S. Code 84 and 85, with not less than 30% domestic value addition recommended by the Minister-in-charge of the subject of industries.
Every article entitled to duty free clearance under Passenger Baggage (Exemption) Regulations made under Section 107A of the Customs Ordinance (Chapter 235).
Every article cleared ex-bond for the use as ship stores or for re-export.
Every article manufactured in Sri Lanka and supplied to any exporter in Sri Lanka where sufficient proof is furnished to the satisfaction of the Director General of Excise that such manufactured article was exported.
A motor vehicle imported by a Member of Parliament of the 9th Parliament under a permit issued by the Secretary of line Ministry of the subject of Parliament Affairs with Cost, Insurance and Freight (CIF) value of the vehicle not exceeding United States Dollars (USD) 62,500/- or Euro 55,000/- or Japanese Yen 7.0 million.
A motor vehicle imported by the Governor of a Provincial Council, who have not imported or purchased a motor vehicle under any concessionary vehicle permit scheme during last five-year period, under a permit issued by the Secretary of line Ministry of the subject of Finance with Cost, Insurance and Freight (CIF) value of the vehicle not exceeding United States Dollars (USD) 62,500/- or Euro 55,000/- or Japanese Yen 7.0 million.
A three-wheeler imported in respect to the decision on Meeting of Cabinet of Ministers held on March 23, 2021 of the Memorandum No. 21/0515/332/005-II/TBR dated March 18,2021 for the purchase of 2,000 three-wheelers to the Sri Lanka Police on the recommendation of the Secretary of the line Ministry in charge of Sri Lanka Police subject to the approval of the Secretary to the Treasury.
A water browser classified under HS Code 8704.23.71 or a double cab classified under HS Code 8704.21.91 imported in respect to the decision on the Meeting of Cabinet of Ministers held on June 28, 2021 of the Cabinet Memorandum No.21/1140/304/094 dated June 11, 2021 to import fifty two (52) water bowsers and sixty two (62) double cabs for essential field activities, on the recommendation of the Director General of Department of National Budget subject to the approval of the Secretary to the Treasury.

Source: Sri Lanka Customs National Imports Tariff Guide 2023

Nation Building Tax (NBT)

Nation Building Tax was introduced under the Nation Building Tax Act, No. 09 of 2009 and subjected to amendments several times. As instructed by the Ministry of Finance and approved by the Cabinet of Ministers, NBT has been abolished with effect from December 01, 2019.

Social Security Contribution Levy (SSCL)

The Social Security Contribution Levy (SSCL) is a tax imposed on importers, manufacturers, service providers, wholesalers, and retailers. The levy was introduced in the Budget 2022 as a means of revitalizing Sri Lanka’s economy. As of 1 October 2022, it is required for this levy to be obligated on a quarterly basis.

The Social Security Contribution Levy (SSCL) applies to individuals or entities if their aggregate total turnover exceeds LKR 120,000,000 within the 12 months prior to the Act's implementation or exceeds LKR 30,000,000 within a single quarter. The Commissioner General of Inland Revenue (CGIR) can exclude a single isolated transaction when calculating the total turnover.

All persons who meet the registration threshold, excluding importers, must register for SSCL by submitting an application form to the CGIR within 15 days of the date of operation of the Act but not later than 15 days from the date on which it exceeds or is likely to exceed the quarterly registration threshold.

The rate of tax for the Simplified Sales and Services Tax (SSCL) will be 2.5% on the "liable turnover”, which refers to:

Importation of any article – 100% of the turnover

Manufacture of any article – 85% of the turnover

Service provider – 100% of the turnover

Wholesaler and retailer:

1. Sale of any article by a registered distributor, this includes all manufacturers and producers of any goods in Sri Lanka – 25% of the turnover

2. Wholesale or retail sale, excluding items mentioned under 1., including importation and sale – 50% of the turnover

The following goods and services are exempted from Social Security Contribution Levy (SSCL):

Exempt Articles (Goods)

Any article exported by the manufacturer

Any article not being a plant, machinery or fixture imported by any person exclusively for the use in, or for, the manufacture of any article for export

Fertilizer

Petroleum and petroleum products

L.P. Gas

Pharmaceuticals identified under the HS Coding System.

Any article manufactured by a company identified as a Strategic Development Project (SDP) under the SDP Act No. 14 of 2008 sold to another SDP or to a specialized project approved by the Minister of Finance.

Fresh milk, green leaf, cinnamon, or rubber purchased from any local manufacturer or local producer

Exempt Services

Generation and supply of electricity other than the supply of electricity by the Ceylon Electricity Board

Medical services

Supply of water

Transportation of goods and passengers

The business of life insurance

Any service provided by the Central Bank of Sri Lanka

Services provided by any Government Department, Ministry or Local Authority

Any services provided by the Employee’s Trust Fund, Provident Fund, Pension Fund, Pension Trust Fund and Gratuity Fund

SSCL is to be paid in three monthly instalments on a self-assessment basis. The due dates are as follows:

Instalment	Deadline
1st Instalment	On or before the 20th day of the second month of that relevant quarter
2^nd Instalment	On or before the 20th day of the third month of that relevant quarter
3rd Instalment	On or before the 20th day of the month immediately succeeding the end of that relevant quarter

Note: The payment could be made to any branch of Bank of Ceylon and must include the following details in the payslip: Payment Period Code format: (YY/Q/O/M); Example: October 2022 – Payment code: 22401; Tax Type Code: 32; TIN Number.

For more detailed information regarding SSCL, please refer to the links below:

SOCIAL SECURITY CONTRIBUTION LEVY ACT, No. 25 OF 2022:

http://www.ird.gov.lk/en/publications/Acts_SSCL/SSCL_Act_No.%2025_2022_E.pdf

Application form is available at:

http://www.ird.gov.lk/en/Downloads/TaxpayerRegistrationDocs/TPR_005(SSCL)_E.pdf

Organizational Requirements to obtain Duty Free Status
United Nations Agencies
Letter of approval from the Ministry of Foreign affairs qualifies all items imported for sole use of the organization as duty free. Subject to the approval by the Director General of Customs.
Non Governmental Organizations
Not permitted to obtain duty free status.

Exemption Certificate Application Procedure:

Duties and Taxes Exemption Application Procedure
Generalities (include a list of necessary documentation)
Clearance certificates should be submitted to the Protocol Division in triplicate with following documents. • Bill of Lading/Airway Bill • Packing List or Invoice • Copies of letters from the Ministry of Defence or/the Ministry of Mahaweli Development and Environment and the Department of Forest Conservation, the Department of Archaeology, and the Telecommunications Regulatory Commission (TRC) where it applicable.
Process to be followed (step by step or flowchart)
Import consignments should be declared to the customs through a Customs House Agent and submit the Customs Declaration online. The following documents are required. 1. Customs Goods Declaration 2. Commercial Invoice 3. Letter of Credit 4. Bill of Lading or Air Waybill (in case of air freight) 5. Delivery Order issued by the Shipping Agent 6. Value Declaration Form.

Exemption Certificate Document Requirements

Duties and Taxes Exemption Certificate Document Requirements (by commodity)

	Food	NFI (non-food items) (Shelter, WASH (Water Sanitation and Hygiene), Education)	Medicines	Vehicle & Spare Parts	Staff & Office Supplies	Telecoms Equipment
D&T Exemption Certificate	Yes, Original, 1 copy, applies to both UN and NGOs	Yes, Original, 1 copy, applies to both UN and NGOs	Yes, Original, 1 copy, applies to both UN and NGOs	Yes, Original, 1 copy, applies to both UN and NGOs	Yes, Original, 1 copy, applies to both UN and NGOs	Yes, Original, 1 copy, applies to both UN and NGOs
Invoice	Yes, Original, 1 copy, applies to both UN and NGOs	Yes, Original, 1 copy, applies to both UN and NGOs	Yes, Original, 1 copy, applies to both UN and NGOs	Yes, Original, 1 copy, applies to both UN and NGOs	Yes, Original, 1 copy, applies to both UN and NGOs	Yes, Original, 1 copy, applies to both UN and NGOs
AWB/BL/Other Transport Documents	Yes, Original, 1 copy, applies to both UN and NGOs	Yes, Original, 1 copy, applies to both UN and NGOs	Yes, Original, 1 copy, applies to both UN and NGOs	Yes, Original, 1 copy, applies to both UN and NGOs	Yes, Original, 1 copy, applies to both UN and NGOs	Yes, Original, 1 copy, applies to both UN and NGOs
Donation/Non-Commercial Certificates	Yes, Original, 1 copy, applies to both UN and NGOs	Yes, Original, 1 copy, applies to both UN and NGOs	Yes, Original, 1 copy, applies to both UN and NGOs	Yes, Original, 1 copy, applies to both UN and NGOs	Yes, Original, 1 copy, applies to both UN and NGOs	Yes, Original, 1 copy, applies to both UN and NGOs
Packing Lists	Yes, Original, 1 copy, applies to both UN and NGOs	Yes, Original, 1 copy, applies to both UN and NGOs	Yes, Original, 1 copy, applies to both UN and NGOs	Yes, Original, 1 copy, applies to both UN and NGOs	Yes, Original, 1 copy, applies to both UN and NGOs	Yes, Original, 1 copy, applies to both UN and NGOs
Phytosanitary Certificate	Yes, Original, 1 copy, applies to both UN and NGOs	N/A	N/A	N/A	N/A	N/A
Other Documents	Yes, Original, 1 copy, applies to both UN and NGO Cargo Manifest, Fumigation certificate, Certificate of weight and quality, Non-GMO Composition/ Analysis Certificate, Import permit, Export permit (No Foreign Exchange Involved)	Yes, Cargo manifest Certificate of origin	Yes, Certificate of Good Manufacturing Practice. Test certificates	Yes, Certificate of Good Manufacturing Practice. Test certificates	Yes, Cargo manifest. Certificate of Origin	Yes, Cargo manifest. Authorization from ARCT for importation.
Additional Notes
The copy here refers to one of the 3 copies submitted for the duty and tax exemption process. All copies of the documents are to be signed at all approval, authorizing stages and a copy kept by each signatory of the documents. Non-Commercial invoice to be sent to Colombo before loading of Cargo.

Customs Clearance

General Information

Customs Information
Document Requirements	Commercial invoice, Quarantine packing declaration (Where applicable), packing list, Bill of Lading, Insurance Certificate
Embargoes	NONE
Prohibited Items	Items to be declared to Customs: Visitors - All the items that will remain in Sri Lanka and items restricted or prohibited Residents - All the items acquired abroad, purchases of Sri Lankan Duty Free shops and items restricted or prohibited A. Prohibited items Narcotics, Psychotropic Substances, Precursor Drugs, Pornographic and Pro-Religious Literature Cigarettes B. Restricted items Gold, Jewellery, Gems and other Precious Metals Liquor and Wines Cosmetics, Medicinal drugs and devices Telecommunication Equipment Foreign currencies more than US$ 15000 or equivalent. If you intend to take back US$ 5000 or more, please declare the entire amount Srilankan ruppees not more than 20000 only for Srilankan citizens. Animals, Plants (including specimens) and their parts Firearms, Ammunition, Air Guns and Explosives Any other items which require special permits or licenses Source: https://www.airport.lk/passenger_guide/arrival_info/customs
General Restrictions	Export Control License is required for the following items. Chanks Timber, i.e. Wood (including logs and sawn timber) classified under H.S. Chapter 44 excluding coconut shell charcoal, household utensils of wood and rubber wood. Passenger motor vehicles first registered in Sri Lanka prior to 1.1.1945 Ivory and ivory products Steel scrap Note: Ebony products are allowed to be exported on the recommendation of the National Craft Council.

Import Control License

An import license is a document issued by the Department of Imports and Exports Control permitting the importation of specific items into Sri Lanka. Importing without a license can result in a fine based on the value of imported items.

Required documents

No.	Type of documents	Note
1	Application Form	The applicant should be a Sri Lankan
2	Recommendation letter from Relevant Authority by authorizing the importation of such Product
3	Two Copies of Performa Invoice	Pro forma Invoice issued by the Importer or Supplier, and it should include the following details: Names and addresses of the Importer Details of the good or commodity, quantity and value Country of origin Country of shipment
4	Original copy and the Photocopy of the Business Registration Certificate (if the applicant is a Legal Person or National Identity Card (If the applicant is a Natural Person)

Process steps

Step 1	Applicant should submit a duly filled application form together with aforesaid required documentation.
Step 2	Department of Import – Export Control shall verify relevant documentation and entering data into license issuing computer system and forward approval of the Additional Controller.
Step 3	After approving License request the system generates processing fee as pay in-voucher. If the application is rejected, a written reply specifying relevant reasons shall be made with clearly stated reasons.
Step 4	Applicant should pay a processing fee as a fee for the license, thereafter he/she submit Receipt of payment to the officer in charge.
Step 5	Licenses are issued with the signature of Additional Controller on behalf of Controller General Imports and Exports.

Source: https://srilankatradeportal.gov.lk/index.php?r=searchProcedure/view1&id…

For more detailed information regarding import control license, please refer to the links below:

Import and Export Control Regulations No. 06 of 2022:

https://www.customs.gov.lk/wp-content/uploads/2022/04/ICL-06-2022.pdf

Application form is available at:

http://www.imexport.gov.lk/images/Applications/Vehicle%202.pdf

Food import control procedure:

https://eohfs.health.gov.lk/food/index.php?option=com_content&view=article&id=2&Itemid=136&lang=en

Transit Regime

The following are the available Bonded schemes (TIEP I/ TIEP IV/ Entreport etc.):

Private Bonds – Warehouses owned by Private Companies to store goods without payment of duties and taxes under Customs purview
Public Bonds – Warehouses woned by Sri Lanka Ports Authority to store goods without payment of duties and taxes under Custosm purview.
TIEP I – Facilitates the import of goods for manufacturing, processing or assembling for export on conditional relief from payment of import Duties and Taxes
TIEP IV – Facilitates the import of Capital and Intermediate Goods used for the manufacture of products and services for export, on whole or partial exemption of Customs Duties and Levies
IG – Facilitates the import of goods for export purposes which does not qualify under TIEP – I, or TIEP -IV
Entrepot – Facility to import manufactured or unmanufactured goods from one party of other country on free of Customs duty and other levies for Re-export to a third party of any country as imported or after simple processing (re-packing, re-labeling etc) with a value addition
INFAC – Facility provided by the Ministry of Commerce for Non – BOI Apparel Industries to import raw materials and accessories under duty free basis and manufacture and export.

Goods not permitted for bonding

Duty paid goods
Perishable goods
Damaged goods
Inflammable/ dangerous goods
Prohibited goods
Restricted goods without necessary license or permit

Permitted period for bonded cargo

Two months for confectionary
Three months for cigarette and tin foods
Six months for wine, beer in bottles
Two years for all other goods
Under the regulation initial period will be six months and approval to be obtained for the extension of the period.