Exporting Goods from Sri Lanka: A Step-by-Step Guide for Exporters

Sri Lanka provides excellent opportunities for businesses to expand into international markets. However, navigating the export process correctly is essential to ensure compliance with regulations and smooth operations. This guide outlines key steps, including customs registration, required documents, export duties, and the benefits of registering with the Sri Lanka Export Development Board (EDB).

Is EDB Registration Mandatory?

Previously, it was mandatory for exporters to register with the Export Development Board (EDB) before exporting goods. However, as of April 11, 2019, this requirement was revoked under Extraordinary Gazette Notification No. 2118/60.

While not compulsory, exporters are encouraged to register with the EDB because it offers significant benefits such as:

  • Access to export advisory services
  • Market intelligence & trade information
  • Participation in international trade fairs & promotions
  • Eligibility for export incentives and funding programs
  • Networking opportunities with global buyers

For more information on voluntary registration, visit the EDB Exporter Registration Page.

Customs Registration for Exporters

Before exporting, businesses must register with Sri Lanka Customs to obtain an exporter registration number. The process includes:

  1. Registering with the Inland Revenue Department (IRD)

    • Obtain a Tax Identification Number (TIN)
    • Register for VAT if applicable (More Details)

  2. Submitting the Exporter Registration Form via ASYCUDA (Sri Lanka Customs Registration)

  3. Providing Required Documents:

    • Business Registration Certificate
    • ID copies of owners/directors
    • Proof of Address
    • VAT Certificate (if applicable)

  4. Obtaining Approval & Customs Login – Once registered, you can start exporting goods.

Export Procedure: Step-by-Step

Step 1: Verify Compliance & Obtain Necessary Permits

Certain products, such as tea, gems, food, and pharmaceuticals, require additional permits or approvals from relevant sector authorities like:

  • Tea Board (More Info)
  • National Gem and Jewellery Authority
  • Department of Agriculture (for food & plant exports)

Step 2: Secure a Buyer & Shipping Arrangements

  • Confirm your buyer and arrange for shipping.
  • Determine Incoterms (e.g., FOB, CIF, etc.).
  • Agree on payment terms such as Letter of Credit (LC), DA/DP (Documents Against Acceptance/Payment)

Step 3: Prepare Export Documentation

  • Commercial Invoice (with buyer details, product details, and value)
  • Packing List
  • Booking Confirmation from the shipping line

Step 4: Submit Export CusDec via ASYCUDA

Step 5: Customs Processing & Fees

  • Pay LKR 550 (LKR 250 for customs processing + LKR 300 for examination).

Step 6: Customs Examination (if required)

  • Low-risk exports are fast-tracked.
  • Some shipments undergo random checks to ensure compliance.

Step 7: Approval & Shipment Loading

  • Once cleared, hand over goods to the shipping line or airline for departure.

Step 8: Receive Final Shipping Documents

  • Collect the Bill of Lading/Airway Bill and any required Certificates of Origin.

📌 Typical Clearance Time: Most shipments clear within 1-2 hours if all documents are in order.

Required Documents for Exports

Exporters must prepare and submit the following documents:

  • Customs Export Declaration (CusDec) – Submitted via ASYCUDA.
  • Commercial Invoice & Packing List – Detailing transaction information.
  • Bill of Lading / Air Waybill – Issued after cargo loading.
  • Export Permits & Certificates – Required for tea, gems, spices, animal products, etc.
  • Certificate of Origin – Needed for preferential duty claims under Free Trade Agreements (FTAs).

For a complete list of required export documents, visit the Sri Lanka Export Documentation Guide.

Export Duties & Taxes

  • No Export Duties on most goods.
  • Export Cess applies to tea, rubber, coconut, uncut gems, minerals, and some agricultural products.
  • VAT on Exports = 0% (Zero-Rated) – Exporters can claim VAT refunds on input costs.
  • Excise Duty applies to high-value exports like gems and minerals.

For up-to-date tax details, check the Customs Export Tariff Guide.

Customs Clearance Process & Common Issues

Fast Processing:

  • Most export shipments clear within 1-2 hours.
  • Random Inspections occur, especially for food safety checks, gem valuations, or restricted items.

Common Delays:

  • Missing permits
  • Incorrect invoices
  • Misdeclared quantities

🚀 Tip: Always confirm permit and certification requirements in advance to avoid last-minute holds.

For detailed customs clearance procedures, refer to Sri Lanka Export Clearance Guide.

Conclusion: A Guide to Exporting from Sri Lanka

The export process in Sri Lanka can be efficient if businesses register with customs, secure the necessary permits, and follow proper documentation procedures. While EDB registration is no longer mandatory, it offers valuable benefits, making it a smart choice for businesses looking to expand globally.

For the latest updates on export procedures, incentives, and documentation, refer to:

By following these steps and ensuring compliance with regulations, Sri Lankan exporters can successfully enter and thrive in global markets. 🚀

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