Overview of Sri Lanka Customs

Sri Lanka Customs (SLC) is administered under the Customs Ordinance No. 17 of 1869 and subsequent amendments. All goods arriving in Sri Lanka must be declared through the ASYCUDA World system within a specified period of the vessel or aircraft's arrival.

Documents Required for Import Clearance

For a standard commercial import into Sri Lanka you will need:

Commercial Invoice — showing the seller, buyer, description of goods, quantity, unit price and total value (CIF or FOB)

Packing List — item-by-item breakdown of cartons, weights and dimensions

Bill of Lading (Sea) or Airway Bill (Air) — issued by the carrier, consigned to the importer

Certificate of Origin — required for preferential duty rates under SAFTA, ISFTA or other FTAs

Import Permit — required for controlled goods (pharmaceuticals, electronics, food items, vehicles)

Phytosanitary / Health Certificate — for agricultural produce, food and beverages

SVAT Certificate — if you are a VAT-registered importer claiming Suspended VAT

Duties and Taxes

Sri Lanka's import duty structure has several layers:

Customs Duty (CD) — ad valorem rate varies by HS code, from 0% to 30%

Value Added Tax (VAT) — 18% on CIF + CD

CESS — surcharge applied to some product categories

PAL (Port and Airport Levy) — currently 7.5%

NBT (Nation Building Tax) — 2% (check current status as rates are revised periodically)

The HS code (Harmonised System code) determines the duty rate. Mis-classification is the most common reason for delays and penalties, so it is critical to classify your goods correctly before the shipment arrives.

Step-by-Step Clearance Process

Pre-arrival — Submit the Customs Entry (Bill of Entry) in ASYCUDA before the vessel arrives where possible

Channel assignment — ASYCUDA assigns your entry to Green (no examination), Yellow (document check) or Red (physical examination) channel

Document submission — upload all supporting documents electronically

Duty payment — pay assessed duties via bank transfer or online payment

Release order — once duties are paid and customs are satisfied, a release order is issued

Port/CFS collection — present the release order to the terminal to collect your cargo

Common Delays and How to Avoid Them

Incorrect HS code — have your freight forwarder pre-classify goods before shipment

Missing permits — apply for import permits at least 2–3 weeks before cargo arrives

Under-declared value — customs may query invoices that appear below market price; use accurate transaction values

Physical examination (Red channel) — ensure packing is accessible and the packing list matches exactly

At Freight Express Logistics, our in-house customs team files entries and coordinates with SLC to minimise dwell time. Contact us for a customs clearance quote.

Sri Lanka Customs Clearance: A Complete Guide for Importers

Overview of Sri Lanka Customs

Documents Required for Import Clearance

Duties and Taxes

Step-by-Step Clearance Process

Common Delays and How to Avoid Them

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