Importing Goods to Sri Lanka: A Step-by-Step Guide for Importers

Understanding Sri Lanka’s customs process is crucial for anyone looking to import goods into the country. This guide breaks down the registration steps, import procedures, required documents, duties/taxes, and the customs clearance process for importers in Sri Lanka. We also address common FAQs and provide official resource links for up-to-date regulations.

Customs Registration Process for Importers

Before importing, businesses or individuals must register with Sri Lanka Customs. Here’s a step-by-step guide:

Obtain a Tax Identification Number (TIN)
- Register your business with the Inland Revenue Department to get a TIN number.
Obtain the VAT Number (Permanent or Temporary)
- The TIN and VAT registration is mandatory for importers. (Individuals importing occasionally may use their NIC/passport, but commercial importers generally need a TIN.)
Complete the Customs Registration Application
- Fill out the Importer/Exporter Registration Application form.
- This form captures details like business name, address, and owner/director information.
Enroll in the ASYCUDA System
- Sri Lanka Customs uses ASYCUDA World (Automated System for Customs Data) to manage trade information.
- You (or your Customs House Agent) must create an ASYCUDA account and upload the required details.
- A licensed Customs House Agent (CHA) can facilitate this process by submitting your details and documents to Customs online.
Prepare Required Documents

Gather all supporting documents to submit with your application, including:
- Business Registration Certificate or Certificate of Incorporation (for companies)
- National ID or Passport copies of proprietors/partners or two directors (for companies)
- TIN Certificate and VAT Certificate from the Inland Revenue Department
- Proof of Address (lease agreement & utility bill for the premises matching the TIN address)
- Recent Import Documents (for importer registration: a commercial invoice & Bill of Lading/Airway Bill from a past or intended shipment)
- Any relevant company forms (Form 01/48/40 for directors, Form 13 for address change, Form 20 for director changes, etc.)
Submit the Application
- Submit your completed application online via the Customs e-Registration portal or in person at the Customs Registration Unit.
- Once approved, Customs will activate your profile in ASYCUDA and issue a Customs Registration Number, enabling you to start import declarations.

📌 Tip: Ensure all information is accurate and complete. Sri Lanka Customs requires original documents for verification during registration.

🔗 More Details: Sri Lanka Customs Import Registration

Import Procedures: Step-by-Step Process

Importing goods into Sri Lanka involves several steps and compliance checks. Below is a breakdown of the import process, from pre-shipment to customs clearance.

Check Import Eligibility & Licensing
- Before purchasing goods, confirm whether they are allowed into Sri Lanka and if any import license or permit is required.
- Certain goods (e.g., pharmaceuticals, weapons, food items) are regulated and need prior approval from the Department of Import and Export Control or other relevant authorities.
- Always obtain these licenses before the goods are shipped.
Arrange Shipment & Documentation
- Coordinate with your supplier to arrange the shipment.
- Ensure all necessary shipping documents are prepared:
  - Commercial Invoice
  - Packing List
  - Bill of Lading / Air Waybill (depending on transport mode)
  - Insurance Certificate (if applicable)
  - Certificate of Origin (especially if claiming preferential duty under trade agreements)
Goods Arrival & Delivery Order
- Once the goods arrive at a Sri Lankan port or airport, the shipping agent will issue a Delivery Order (D/O) to you (or your clearing agent) upon surrender of the original Bill of Lading and payment of freight charges.
- Do not lodge the Customs entry until the goods have arrived and you have the Delivery Order in hand.
Hire a Customs House Agent (CHA) (if needed)
- In Sri Lanka, import declarations (CusDecs) are typically submitted by licensed Customs House Agents (CHA) on behalf of importers.
- If you are not personally licensed to make customs declarations, engage a CHA.
Submit the Customs Declaration (CusDec)
- The CHA (or you, if you have Direct Trader Input access) will prepare the electronic Customs Goods Declaration via ASYCUDA.
- This involves:
  - Classifying the goods with the correct HS codes
  - Stating the value, quantity, supplier details
  - Attaching any required permits
- Selecting the proper HS Code is critical, as it determines duty rates and controls applicable.
Customs Assessment & Payment of Duties
- Customs officers review the declaration.
- The Customs value is usually the CIF value (Cost, Insurance, and Freight).
- Based on the declared HS code & value, the system calculates the import taxes due.
- Importers must pay all applicable:
  - Customs Duty (0%, 10%, or 15% based on the product)
  - Value Added Tax (VAT) - 15%
  - Ports & Airports Development Levy (PAL) - 10%
  - Cess, Excise Duties, and Special Commodity Levy (if applicable)
- Payments can be made electronically or at designated bank counters.
🔗 More Details: Sri Lanka Import Tariff Guide
Customs Examination & Clearance
- Sri Lanka Customs uses a risk-based system:
  - Green Channel: No inspection, direct release
  - Yellow Channel: Document check required
  - Red Channel: Physical inspection required
- If selected for examination, a Customs officer inspects the goods.
- Once cleared, the goods are approved for release.
Post-Clearance & Final Delivery
- Present the Customs delivery order to the port/airport terminal authorities.
- Settle any port charges and arrange transportation.
- Retain all Customs-endorsed documents for audits or future reference.

📌 Typical Clearance Time: 1-2 days (if documents are correct).

🔗 Sri Lanka Import Clearance Guide: Click Here

Required Documentation for Imports

Importers must provide a set of standard documents to clear goods through Sri Lanka Customs. These include:

Customs Declaration (CusDec) – Submitted via ASYCUDA
Commercial Invoice – Supplier’s invoice with transaction details
Bill of Lading/ Airway Bill – Proof of shipment
Packing List – Detailed list of items, weights, and dimensions
Certificate of Origin – Required for preferential duty claims under FTAs
Import License/Permit (if applicable)
Insurance Certificate (if applicable)
Other Certificates (e.g., food safety, phytosanitary, vehicle registration cancellation for used cars, etc.)

🔗 Full List: Sri Lanka Customs Import Documents