EXPORT

PROCEDURE
wmkhk
l%shdmámdáh
Mahinda Ramanayake
077 3043 241
mahindaramanayake00@gmail.com

1
 What is Export ?
 Goods Shall be mean the supply of processed,
 Services assembled or manufactured goods or
services to a destination outside Sri Lanka.
 Across Borders
■ Wholly manufactured
 Selling
■ Not wholly manufactured
 Foreign Exchange
■ Value addition
■ Process Addition
■ Rules of Origin
■ Exports are simply : Exchange of goods
and services with other countiries.

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Registration as an Exporter
A person / company should register with the following institution.
1. Export Development Board (EDB)
2. Inland Revenue Department (IRD)
3. Sri Lanka Customs (SLC)
www.customs.gov.lk / dtiregi.html

Required documents for registration

■ Business Registration Certificate
■ Certificate of incorporation
■ Other related documents

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 To enforce the other related Revenue and
Social Protection Laws and Regulations

■ Import and Export Control Act.

■ Fauna and Flora Protection Ordinance
■ Plant Protection Act.
■ Forest Conservation Ordinance
■ Rubber Control Act.
■ Tea Control Act.
■ Coconut Development Authority Act.
■ Revenue Protection Act.
■ Poison, Opium and Dangerous Drugs Act.
■ Sri Lanka Standard Institute Act.
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Export : Steps

■ Preparing goods for export

■ Booking freight
■ Making Customs declaration
■ Making Payment
■ Passing Customs declaration
■ Stuffing goods to the container
■ Preparing cargo dispatch note / shipping note
■ Transporting to the seaport / Airport
■ Passing Boat Note / Shipping note
■ Effecting shipment
■ Upgrading export release
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wmkhk mshjr
1) NdKav wmkhkhk i|yd ieliqï lsrSu
2) keõ bvlv fjka lsrSu
3) f¾.= m%ldYk ieliZSu (Export CUSDEC)
4) uqo,a f.ùu
5) f¾.= m%ldYk wkqu; lsrSu ^Y%S ,xld f¾.=j $ wdfhdack uKav,h&

6) nyd,qï .; lsrSu
7) NdKav msglsrSu i|yd ieliSi
8) NdKav jrdh fj; $ .=jkaf;dgqm< fj; m%jdykh
9) keõ NdKav msglsrSfï ,shú,a, wkqu; lr .ekSu
10) keõ NdKav f;d.h msglsrSu
11) wmkhkh ksoyia lsrSu iïmQ¾K lsrSu
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Preparing goods for export

Pay attention to :

■ Description and Classification

■ Rates of duty & levies
■ Export restrictions

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NdKav wmkhkh i|yd
ieliqï lsrSu
■ NdKav úia;rh iy ixfla; wxlh
(H.S. Code)
■ wmkhk nÿ ^fiia noao& iy tys
wkqmd;h l=ulao
■ wmkhk iSudlsrSï hg;g jefgk
NdKavhlao

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Booking Freight

■ Contact freight forwarder

■ Book freight
■ Obtain agents seal
■ Obtain shipping container from the yard
■ Deliver shipping container to the exporter

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keõ bvlv fjka lsrSu

■ m%jdyk ksfhdacs;hd iïnkaO lr.ekSu

■ keõ bvlv fjka lsrSu
■ tacka; iS,a tlla ,nd.ekSu
■ nyd,qï wx.kfhka ksoyia lr .ekSu
■ tu nyd,qu wmkhklre fj;
msg;alsrSu

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Making customs Declaration
(CUSDEC)
■ Section 57 of the Customs ordinance
■ Goods declaration form 53 (Cusdec I & Cusdec II)
■ Export Cusdec
■ Export Invoice
■ Packing list
■ Other documents (If applicable)
- Any permit / license
- the blend sheets
- Material utilization sheets
- direct trader input (DTI)

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wmkhk f¾.= m%ldYkh
ieliSu (Export CUSDEC)

■ f¾.= w{dm;la 57 j.ka;sh wkqj isÿfõ

■ .eiÜ ksfõokfha i|yka Cusdec I iy Cusdec II fmdafrdau Ndú;h
■ wmkhk f¾.= m%ldYkh
■ Wmkhk bkafjdhsish ieliSu
■ weiqreï f,aLKh ieliSu
■ wfkl=;a kdúl ,shú,s ieliSu
- wmkhk n,m;% $ iy;sl
- wuqKqï Ndú;dlrk ,o wdldrh
- wuqøjH Ndú; f,aLk

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Making the export
declaration
■ Log in to ASYCUDA World
■ Complete the CusDec (Form 53)
■ ASSESS
■ Make payment
– At A Bank
– Electronically over the internet
– Current Account
 Warranting for Export
Please refer Customs website for Cusdec guideline.
www.customs.gov.lk /Cusdec.html

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wmkhk f¾.= m%ldYh
ieliSu
■ wmkhklre fyda jdmamq ,smslrejka u.ska
mrs>kl .; lsrSu
■ f¾.= mrs>lkl u.ska wmkhk fmdaruh msrùu
■ ilik ,shú,a, wkqu; lr.ekSu
■ wod, f.ùu lsrSu - nexl=jg fyda wka;¾cd,h
u.ska
■ wmkhkh iy;sl lr.ekSu

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Making payment

■ Cash
■ Pay order
■ E-payments
■ Mainly at bank of Ceylon / Peoples
Bank
■ At any bank through peoples bank

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wmkhk i|yd f¾.= uqo,a
f.ùu
■ uqo,a u.ska
■ nexl= wKmk;a u.ska
■ wka;¾cd,h u.ska
■ ,xld nexl=j fyda uyck nexl=j u.ska

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Passing xport Customs
Declaration (CUSDEC)
Present

■ Submission of physical document at relevant export office

■ Warranting documents of exports
■ Selection for examination

Future

■ Warranting electronically submitted documents

■ Submission of physical documents only if required.
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wmkhkh f¾.= m%ldYh
wkqu; lr .ekSu

j¾;udkh
■ mrs>kl .; lrk ,o ,shú,a, f¾.=jg $ heùu
■ tys msgm;la f.ak wmkhk wxYhg ndroSu
■ th wkqu; lrf.k f¾.= mrSÌk i|yd bosrsm;a lsrSu
wkd.;h
■ ,shú,s NdroSfuka th f¾.=jg tùu
■ wjYHkï muKla f¾.= mrSÌKh

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 Type of Declaration
Cage No 1

Importance :
 To identify the type of Export
 To take statistics
 To monitor temporary and re-
export

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Consignee(Cage No.
8)

Terms of payment(Cage No.

28)

Location of goods (Cage No.

30)

Preference (Cage No.

Previous Documents (Cage No. 36)
40)
Remittance(Cage No.
44)

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 Customs Functions
Model of Declaration
Exports Imports
IM 4
EX 1
Entry for home use
Outright Exports
IM 5
SRI
EX 2 Temporary Imports
LANKA IM 6
Temporary Exports
Re - import
EX 3 IM 7
Bonded
Re - exports
Warehouse/BOI
Cargo
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wmkhk j¾.
■ Outright Export
NdKav i|yd ksIamdokh $ w.h tlalsrSula lrk
■ Temporary Export
Y%S ,xldfjka hï ld¾hka i|yd wmkhkhù kej; meñKs
NdKav
Repair & Return / Processing & return
■ Re-export
wdkhkh lrk ,o NdKav Ndú;d l, fkdyels ;;ajfha
miqjk NdKav kej; iemhqïlreg heùu
■ Transit for export
jrdh ;=, f.dvndk ,o kuq;a ;j;a kejlska fjk;a
rglg heùug we;s NdKav

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Sea Cargo

Sea Cargo remains by far the most cost

effective way to move goods and raw
materials in quantity and the majority of
the world trade is carried in ships.

If shipper uses a whole container, this is

called fully container.

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Local (FCL) Shipment

If shipper does not have a full container

local and share with one or more exporters,
this is called a “Less than container load”
(LCL shipment)

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Transporting to the port
■ CDN shall accompany each container
■ SN shall accompany the last container
■ Present CDNN to the Customs at the Gate
■ CDNN is verified & endorsed with the date & time
■ One copy is retained and other is returned
■ Deliver the container(s) to the port
Future
■ eCDN / eSN is updated in the computer

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jrdh fj; NdKav m%jdykh
■ ish¿u nyd,qï iu. CDN ,shdmosxps ù ;sîu
■ Shipping Note ,shú,a, wjYH nyd,qu iu.
;sîu
■ m%Odk f.aÜgqfõ we;s f¾.= ld¾hd,hg CDN
NdroSu
■ tys tla msgm;la ;ndf.k wfkla msgm;a wdmiq
oSu
■ nyd,qu jrdh wx.kh fj; m%jdykh
■ ECDN / ESN u.ska tjd mrs>kl .; lr .ekSu

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Effecting Shipment

■ Customs deliver the “Shipment allowed” shipping to the

port operator
■ Port operator effects the shipment

Future
■ “Shipment Allowed” notice will be issued electrically

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keõ.; lsrSu isÿ lsrSu

■ “keõ.; lsrSu wkqu;hs” hkak SN

tflys i|yka lsrSu
■ jrdh ;=, isák l%shdlre úiska kejg
nyd,qu heùu
■ wkd.;fhaoS fuh úoHq;a u.ska keõ.;
lsrSu

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Updating Export Release

■ Customs update “Export Release” in the computer after passing SN

■ Export Release required for
- Obtaining VAT refunds
- Accurate statistics to Central Bank
- Determination of VAT deferment facility by the BOI
- Assessment of outstanding exports
- Duty rebate claims
- Setting off the liabilities under TIEP scheme
- Export Development reward Scheme (EDRS)

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 Cargo Examination :
Present
■ Selection for examination at warranting
■ Appointment of panel of officers
■ Making payments
■ Examination and endorsement / reports at
- Exporter’s premises
- Container freight stations
- Air Cargo Premises (Perishable goods and currier packages)
- Sri Lankan Cargo, Colombo 04 (Non commercial goods 100 kg)
■ Deliver cargo for export

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Why recover cess

■ Financing the respective industry (plough

back) Discourage Exports in raw form
■ Encourage exports of value added
products
■ Make available local raw material for
local industries

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Export CESS Payment (EEC)

Export Cess to be paid when raw material

or traditional products without value
addition (Tea, Rubber, Coconut) are export.
 Sri Lanka Tea Board Cess
 CDA Cess
 RDD Cess

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Customs Export Duty (CED)

CED to be payable on certain export items.

Ex: Cashew nuts (in shell / fresh raw vein
quartz, semi finished products of iron or non
alloy strel)

33
Export of Trade Sample

The Trade Sample up to the value of 50,000

can be exported freshly and only a Customs
Declaration form needs to be furnished.

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Export facilitation Centre

■ Export facilitation centre has been

established 478/6 K Cyril C Perera
Mawatha, Colombo 13 M/s Trico Logistics
Ltd
■ Designated service provider facilitation
includes the processing of export Cusdec
examination of cargo and Boat note
passing

35
 Processing of CusDecs
■ Export CUSDECs are lodged and assessed in the
ASYCUDA system.
■ Payments due will be made to the bank or Shroff as the
case may be. If paid to the bank, system will
automatically update the CUSDECs. If paid to the
shroff, the CUSDECs will be manually updated by the
ASC (Updating) at the EFC.
■ Warranting of CUSDECs in the system is done by DDC/SC
and selection for examination is made where necessary.
■ When a container is ready for shipment electronic
Cargo Dispatch note (e-CDN) is lodged in ASYCUDA
system and five print-outs (hard copies) of the same are
obtained.

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 Processing of CusDecs
■ An in Gate pass from service provider and an e-CDN
obtained from the ASYCUDA system should be
accompanied with each export container to the EFC.
■ When the In Gate Pass is generated at the EFC, in Gate
staff will know whether the container has been
detained b the Customs. If so the container will be
delivered to the examination area for inspection,
otherwise the container will be directed to the CDN
Acknowledgement Counter in Drive through.
■ Export Release will be given and update the ASYCUDA
system when the shipment effected and Mate receipt /
shipping note of the particular shipment were returned
to the ASC Boat Note at EFC.

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Short Shipment Update
■ Short shipment update of BOI Enterprises will be
done by BOI.

■ Short Shipment update of LCL shipments

consolidated at CFS yard will be done at CFS yard by
ASC.

■ Short Shipment of other FCLs will be updated by the

Boat Note passing officer.

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Methods of Export

■ Direct Export – Rcq wmkhk

■ Indirect Export – jl% wmkhk
– jl% wmkhklrejka úiska ksIamdokh lrkq ,nk NdKav
Rcq wmkhklrejka fj; úlsKSu

– Eg: Ploy bags, Labels, Hangers

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Non – BOI Garment
Exporters
■ l¾udka; iy iemhqï cd, wxYfhka frosms<s wxYfhka
,shdmosxÑ ùu
■ Warehouse code tlla ,nd.ekSu
■ f¾.=fõ l¾udka; iy fiajd wxYfha (Bonds Division)
,shdmosxÑ ùu

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wmkhklrejkag we;s úfYaI
myiqlï
Y%S ,xld f¾.=fõ we;s TIEP Scheme fol hgf;a ,shdmosxÑ úh
yelsh (Temporary Imports for Export Processing)

■ TIEP I
iq¿ wmkhk wekjqï i|yd f¾.= noafoka ksoyiaj wuqøjH
wdkhkh lsrSu
■ TIEP IV
wmkhk NdKav ksIamdokh i|yd hkaf;%damlrK wdkhkh
lsrSu ‘

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Non-BOI Non Garment
Exporters

There are two schemes currently in operation.

■ TIEP 01 (Temporary Imports for Exports Processing)

Scheme for import of raw materials.

■ TIEP 04 (Temporary Imports for Export Processing)

Scheme for import of machinery and capital goods.

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How to register under TIEP
01
■ Prepare a project report

■ Prepare a recipe for the export item.

■ Collect the TEIP 01 registration form from Customs I & S Division

(Bonds Division)

■ Go to the Ministry of Industries / Line Ministries for the approval

of recipe.

■ Submit the TIEP 01 application form the Customs I & S Division

with the approval of Ministry of Industries / Line Ministries.

■ Submit a Guarantee to cover the liabilities.

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What type of Guarantee for
VAT Deferment
■ If registered under TIEP 01 scheme, then a
company Guarantee / Corporate Guarantee for VAT
liability.

■ If registered as an exporter in Customs records,

then a combination of Bank Guarantee and
Company Corporate Guarantee.

■ In all other cases, a Bank Guarantee to cover the

VAT liability.
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What type of Guarantee for
TIEP 01 Scheme

■ 100% Bank Guarantee for the first two years.

■ 25% Bank Guarantee & 75% Company or

Corporate Guarantee after a successful operation
of two years.

■ 100% Company or Corporate Guarantee after a

successful operation of four years.

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How to register under TIEP
04 scheme

■ Prepare a project report

■ Collect the TIEP 04 registration from Customs I

& S division (Bonds Division)

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 What are the benefits under
TIEP 01 scheme
■ All levies are exempted under this scheme as the
goods are re-exported.

■ VAT payment may be differed at the time of

importation and settles by submitting a VAT voucher
from IRD

■ VAT paid up front at the time of importation and at

Inland Revenue Department.

■ A guarantee to be given to cover the exempted levies.

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What are the benefits
under TIEP 04 scheme

■ PAL is payable at the time of importation.

■ VAT may be paid up front or deferred at the time

of importation.

■ All other levies are exempted.

■ A guarantee to be given to cover the exempted

levies.

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How to differ the VAT under
TIEP scheme

■ VAT Deferred facility will be approved at

Customs I & S division (Bonds Division)

■ A guarantee to be given to Customs to cover the

VAT liability separately.

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