Sri Lanka Customs Regulations
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SRI LANKA CUSTOMS REGULATIONS Page 1 Goods Documents required Customs Prescriptions Remarks REMOVAL GOODS ORIGINAL BILL OF LADING / AIR WAY BILL Duty Free Importation Provided: The owner must be present in Sri Lanka prior PASSPORTS (Old/New) of the whole family 1. The bagged is “bonafide”, i.e. it should to Customs Clearance can be undertaken. RESIDENT VISA (1 year for Foreign Nationals) consist of goods for personal use and for the PACKING INVENTORY in English (detailed) use of the family members only. It Should Surface shipments should arrive in Sri Lanka INSURANCE CERTIFICATE NOT INCLUDE: within three months of owner’s arrival. BANK GUARANTEE – For (FCL / FCL) • Goods in commercial Quantities Air shipments should arrive in Sri Lanka Shipments only- (to move container out of • Goods for others within one month of owner’s arrival. Colombo Seaport without customs inspection • Goods (unaccompanied baggage) to relevant residence/warehouse) which arrive after 90 days of client’s arrival. In the absence of the Owner a registered DUTY FREE CLEARANCE CERTIFICATE – for (legalized) Power of Attorney must be diplomatic shipments issued by the Ministry 2.Make a written declaration. Fill all sections of submitted with a copy of Passport. of Foreign Affairs in Sri Lanka the form, with Passport No., last date of PHOTOGRAPHS- for Antique Furniture, departure from Sri Lanka, and date of arrival FCL and Air Shipments must be cleared within statues, ebony would be of assistance at etc., All currencies, gold jewellery etc., must be three days of landing LCL shipments must be the time of Re- Export declared with details. cleared within three days of de-stuffing from 3. Ensure clients Passport is endorsed by the containers or demurrage will be incurred All relevant customs declaration forms for Customs at the time of arrival from the first day of landing. clearance must be signed by consignee at DUTY FREE ALLOWANCES: destination (No photocopies will be 1).Period less than 90 days unaccompanied The only Customs Sea/Airport is in Colombo accepted) baggage up to US$. 125/- All shipments are subjected to customs inspection 2).Period over 90 days less than 365 days Packing inventories should be clearly unaccompanied baggage up to US$. 500/- Customs examinations are normally held at the written. Total numbers of packages on the 3).Period Over 365 days unaccompanied baggage office of the Sri Lanka Customs between inventory, bill of lading and other related baggage up to US$. 1,000/- 8.30 a.m. and 3.00 p.m. 4). One year resident visa holders OUTSIDE EXAMINATIONS: documents should tally. Unaccompanied baggage up to US$. 1,000/- Applications for Customs examination outside the baggage office are entertained only on FCL/FCL Owner’s contact details and delivery address Duty Percentage is as follows:- (Depending shipments and will depend on the availability of should be clearly written on the bill of lading on the items) officers. These examinations are held after / Airway bill. Duty 25%, 10%, or 2.5% 4.30 p.m. on weekdays and within Colombo Surcharge 20% Of The Duty amount and suburbs only. Goods should be declared as used personal Value Added Tax (VAT) 10% or 20% and Household effects. If Applicable Excise Duty 15%, 35%, 65% of A refundable deposit (The quantum of which will the declared Value. be decided by the Assistant Director of customs The above documents should be in our Port and Airport Levy 1% of the value. (baggage) on perusal of the valued inventory list possession at least 5 working days prior attached to the application for an outside to arrival of shipment. The Duty Payable will be Determined only examination must be advanced by the consignee after customs officer physically examine in the form of cash or BANK GUARANTEE valid for the goods. six months from the date of issue. THE ABOVE DEPOSIT WOULD BE REFUNDED IF: • Duty is not payable or • On payment of the appraised duty payable REMOVAL GOODS ORIGINAL BILL OF LADING / AIR WAY BILL Duty free – only if clearance certificate is Obtaining duty exception from the Ministry takes FOR DIPLOMATIC SHIPMENTS COPY OF PASSPORT – endorsed by the produced. approximately Minimum of 7-10 working days. Ministry of foreign affairs in Sri Lanka DUTY FREE CLEARANCE CERTIFICATE – issued Copy documents should be faxed immediately UPDATED VERSION AUGUST 2009 ALL RIGHTS RESERVED. THIS PUBLICATION MAY NOT BE TO THE BEST OF OUR KNOWLEDGE AND BELIEF REPRODUCED IN ANY FORM AND BY ANY MEANS AND SUBJECT TO CHANGE 1 SRI LANKA CUSTOMS REGULATIONS Page 2 Goods Documents required Customs Prescriptions Remarks by the Ministry of Foreign Affairs in Sri Lanka when shipment on board to obtain duty free PACKING INVENTORY in English (detailed) clearance certificates. INSURANCE CERTIFICATE The above documents should be in our Air shipments / Sea shipments will incur possession at least 5 working days prior demurrage, due to short transit times, must be to arrival of shipment. pre-paid by client prior to clearance. AUTOMOBILES ORIGINAL BILL OF LADING Duties / Taxes – Subject to Local agent Shipments must be cleared within 3 days of OWNER’S PASSPORT valuation landing or demurrage will be incurred from the MANUFACTURERS INVOICE first day of landing. INSURANCE CERTIFICATE Petrol Vehicles: Minimum duty 80% ORIGINAL REGISTRATION CERTIFICATE Maximum duty 90% The motor vehicle will be in the Port for customs (English translation) valuation etc., minimum of 7 working days. There KEYS Diesel Vehicles: Minimum duty 175% will be demurrage incurring, which must be pre- EXCHANGE CONTROL APPROVAL Maximum duty 200% paid by client prior to clearance. IMPORT LICENSE – for vehicles over 3 years old (cars) for vehicles over 5 years old (vans Including duties, surcharge, vat, excise and port Customs examinations are normally held at the and dual purpose vehicles) – must be levies. Motor vehicle yard of the Sri Lanka Customs obtained by client at origin prior to shipping. between 8.30 a.m. and 3.00 p.m. TRANSPORT MINISTRY APPROVAL- for left- hand drive- must be obtained by client prior If motor vehicle is being shipped with personal to shipping. effects in a container, the vehicle must be loaded TIN CERTIFICATE in front (near the door) of the container VAT. CERTIFICATES RMV CANCELLATION CERTIFICATE from Import License could be obtained from The Import country of origin Controller, Control department, 75, 1/3, 1st floor, MARINE CONDITION CERTIFICATE issued at Hemas Building, Colombo 1 origin Tel: 00 94 11 232 6774 / 2324386 The above documents should be in our possession at least 5 working days prior to arrival of shipment. BOATS WITH ENGINE ORIGINAL BILL OF LADING / MANUFACTURERS Duty Payable The boat will be in the Port for approvals minimum INVOICE / IMPORT LICENCE over 3 years– for of 10-12 working days. There will be demurrage engine exceeding 25hp- must be obtained by incurring, which must be pre-paid by client prior client at origin prior to shipping. to clearance. LETTER OF CREDIT OR DIRECT PAYMENT EXCHANGE CONTROL APPROVAL / LIST OF ITEMS, DEFENSE MINISTRY / FISHERIES MINISTRY APPROVAL MOTORCYCLES ORIGINAL BILL OF LADING Duty Payable The Motorcycle will be in the Port OWNER’S PASSPORT Engine capacity not for customs valuation etc., MANUFACTURERS INVOICE / exceeding 125 c.c. minimum of 7 working days. INSURANCE CERTIFICATE / KEYS Customs Duty 10%, Surcharge There will be demurrage ORIGINAL REGISTRATION 20% Vat 10% Port Levies 1% of incurring, which must be pre-paid UPDATED VERSION AUGUST 2009 ALL RIGHTS RESERVED. THIS PUBLICATION MAY NOT BE TO THE BEST OF OUR KNOWLEDGE AND BELIEF REPRODUCED IN ANY FORM AND BY ANY MEANS AND SUBJECT TO CHANGE 2 SRI LANKA CUSTOMS REGULATIONS Page 3 Goods Documents required Customs Prescriptions Remarks CERTIFICATE (English the declared value. by client prior to clearance. translation) Engine capacity not EXCHANGE CONTROL APPROVAL exceeding 125cc-200cc If motor cycle is being shipped CHAMBER OF COMMERCE Customs Duty 10%, Surcharge with personal effects in a CERTIFICATE 20% Vat 10% Port Levies 1% + container, the motor cycle must CERTIFICATE OF REGISTRATION excise duty 5% of the declared be loaded in front (near the door) CANCELLATION – from the country value. of the container of origin Engine capacity exceeding - IMPORT LICENSE- for engine 200 c.c. exceeding Customs Duty 10%, Surcharge 250 c.c. and over 3 years 20% Vat 10% Port Levies 1% + must be obtained by client at excise duty 15% of the declared origin prior to shipping. value. UPDATED VERSION AUGUST 2009 ALL RIGHTS RESERVED. THIS PUBLICATION MAY NOT BE TO THE BEST OF OUR KNOWLEDGE AND BELIEF REPRODUCED IN ANY FORM AND BY ANY MEANS AND SUBJECT TO CHANGE 3 SRI LANKA CUSTOMS REGULATIONS Page 4 Goods Documents required Customs Prescriptions Remarks DONATION GOODS ORIGINAL BILL OF LADING / AIR WAY BILL Duty Payable – if duty waiver not obtained Do not undervalue. There will be penalties PACKING INVENTORY in English from Finance Ministry and social service and high duties. INVOICE Ministry IMPORT LICENSE - must be obtained by client Duty Percentage is as follows - at origin prior to shipping. Customs duty 25% EXCHANGE CONTROL APPROVAL Vat 20% or 10% TIN / VAT REGISTRATION NUMBER Surcharge 20% of the declared value. LETTER OF CREDIT OR DIRECT PAYMENT- value exceeding US$. 1,000/- FURNITURE NEW / OFFICE ORIGINAL BILL OF LADING / AIR WAY BILL Duty Payable Do not undervalue. There will be penalties PACKING INVENTORY in English Customs Duty 25%, Surcharge 20% Vat 20% and high duties. COMMERCIAL INVOICE Port / Airport Levies 1% of the declared value. IMPORT LICENSE – for used furniture only- must be obtained at origin prior to shipping. EXCHANGE CONTROL APPROVAL LETTER OF CREDIT OR DIRECT PAYMENT MACHINES / PARTS / ORIGINAL BILL OF LADING / AIR WAY BILL Duty Payable Do not undervalue. There will be penalties COMPUTERS PACKING INVENTORY in English and high duties.