Import consignments should be declared to the customs through a Customs House Agent and submit the Customs Declaration online.
The Customs Declaration(Entry) should be submitted after arrival of goods and also after obtaining the Delivery Order from the Shipping Agent.
You can refer the Tariff Guide to find the HS code and if there is any uncertainty in finding the correct HS code you can obtain an advance ruling from the Commodity Classification Branch.
The Customs value for the duty calculation should be the actual transaction value of the goods and the value for Motor Vehicles is decided by the Valuation committee of the Customs Department
Once the HS code is obtained the duty rates applicable for each and every HS code is mentioned in the Customs Tariff Guide.
In Addition to the charges mentioned in the Tariff Guide, Rs. 250/- is charged for each and every customs declaration as computer Charges and Rs. 100/- per containerized cargo as seal charges and Rs. 1600/- as overtime charges are applicable only for full container load(FCL) cargo.
Payment can be made at any Bank of Ceylon Branch or People’s Bank branch or the payment can be made online if the consignee has internet payment facility with those two Banks. Payment can also be made at the Customs Headquarters Banks by Bank Drafts.
The consignments are selected under three categories as Green, Amber and Red. Amber and Red Channel selected consignments are subjected for the examination whereas the Green selected consignments are released without examination.
Your legal obligation is to declare all the goods imported correctly and pay the correct amount of duty before the goods are released and taking delivery.
If you breach the law , you will be dealt in terms of the Customs Ordinance.
Trade samples can be cleared under No Foreign Exchange(NFE) basis after obtaining the approval from the Director/Deputy Director (Declaration). But, the relevant duty and other levies for the trade sample should be paid to Customs before such goods are cleared from the customs.
You can contact Customs Information counter over the phone (0112143434-Information Centre) in case of any doubt about your import consignment or for any Customs matter.
You have to apply to Refund Branch for any refund or Rebate with relevant documents for the Refund/Rebate.