Sri Lanka Customs has an exclusive export division for export activities. The main features of Sri Lanka Customs Export Procedure can be categorized under following headings.
Legal Aspects:
Export of goods is subject to certain legal requirements, which are specified under various legislative enactment and regulations. The related Ordinance and Acts include Revenue Protection, Export and Exchange Controls (now much relaxed), Rubber Control, Tea Board, Coconut Development Authority, Fauna and Flora Protection, Antiquities, Forest, Wild Life, Fire Arms, Opium and Dangerous Drugs, Export Development Board, Sri Lanka Standards Institute, Textiles, Minerals and Mineral Sands, Excise Fisheries and Aquatic Resources etc. besides the Customs Ordinance.
Statistical Aspects:
Every Exporter is required to file a statistical copy to the set of goods declaration for every shipment. Statistical data and information published by Sri Lanka Customs are vital for policy makers to study, evaluate and analyze the development of the country. Sri Lanka Customs makes available this information in annual publications.
Procedural Aspects:
The person exporting any goods is required to deliver a goods declaration to the Director General of Customs under Section: 57 of the Customs Ordinance. With the computerization of the Export Division on January, 2nd 1995, the term 'Bill of Entry' has been replaced by the term 'Goods Declaration' which is code-named Customs Declaration (CUSDEC) in accordance with the International Standard Codes used in communication with computers.
Financial Aspects:
Section 10(a) of the Customs Ordinance provide for the levying of export duties while Section 10(c) provides for the levying of any Royalty or Cess leviable on the exportation of such goods under any written law other than Customs Ordinance. Presently Export duty is levied only on 2 items but Customs Department has to collect Cess and Royalty on some other items on behalf of other institutions.
Customs Declaration (CUSDEC)
This should be submitted in 4 copies with an additional copy each for bonded cargo and airfreight cargo. These copies are named as Warrant copy, Statistical copy, Security copy, Parties copy, CBD copy and Air cargo copy. When exporting liquor and coconut products excise copy and CDA (Coconut Development Authority) copy should be attached respectively. This declaration requires to be submitted along with the other documents mentioned above for processing.
Export Control Permits:
Export Control Permits are required for the following items:
- For Coral Chanks, permit issued by Department of Wild Life is required.
- For 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 permit issued by Forest Department is required.
Note: Handicraft made of Ebony is allowed to be exported on the recommendation of the National Craft Council. Otherwise Ebony is not allowed to be exported in any other form, i.e. timber or furniture. Sawn Rubber timber is allowed to be exported without license.
Last Updated on: 19-05-2010
