Sri Lanka Customs Laboratory was established in 1987 and it has been actively involved as a “technical advisory arm” for issues related to chemicals and allied products for Customs purposes and thereby plays a vital role in achieving the objectives of the department. The Customs laboratory delivers its opinions on commodity classification which acts as guiding vehicles for Commodity Classification Branch on determining appropriate HS Code for chemicals and chemical related products. By performing the above, it helps to achieve departmental objectives of safe guarding the government revenue as well as facilitating the trade by means of providing correct HS Code for import and export cargo for expediting clearance.
Customs Laboratory differs from other laboratories, principally on the fact that it is called upon to analyze many different kinds of goods for Custom tariff, trade statistics, drug enforcement and other purposes.
On the other hand, it plays the role of a guardian of the society by controlling the movement of certain chemical products which are restricted or prohibited by various environmental conventions by carrying out analysis, identifying them, and giving technical interpretations. By doing this, Customs Laboratory helps Sri Lanka Customs to accomplish one of its objectives of social protection.