The primary objective of this directorate is the promotion and implementation of Customs Procedures with Economic Impact (CPEI) that provide conditional relief from Customs duty and/or other levies including VAT on import or export goods, merchandise and wares under specific conditions for specific purposes.
Participation in the national economic development efforts, while preventing revenue and commercial frauds, and protecting economic interests of the country as entrenched responsibilities of the Customs in the trade and industry facilitation, places this directorate in a unique position in contrast to other directorates of the Department of Sri Lanka Customs.
In addition to the above, the Directorate is vested with the Customs functions in relation to clearance of sea and air parcels through postal and courier services, and also the coordination of Customs related matters with Board of Investment of Sri Lanka.
CUSTOMS ECONOMIC PROCEDURES
Deposit of goods on the first entry (import) with no fiscal levies for subsequent release to another procedure.
Import of materials as input for processing, domestic value addition and subsequent re-export (TIEP/INFAC).
Import of material for subsequent re-export or supplying to other economic operations where no processing is involved.
Import of goods for re-export to a third party, goods in the same state.
Clearance of Sea/Air parcels from and to Sri Lanka.
Organizational Structure
The Project Unit (PU) headed by a Superintendent of Customs, falls within the Warehousing & Inward Processing Branch which is headed by a Deputy Director of Customs of the Industries & Services Directorate. The PU, together with the the Superintendent of Customs, is staffed with three Assistant Superintendents of Customs.
- Assessment of applications for facilities under the Bonded Warehousing Scheme,
- Recommendations to the Hon. Minister of Finance,
- Appointment of Bonded Warehouses,
- Approval of local sales by BOI ventures,
- Supervision and monitoring of bunker operations,
- Liaison with relevant line authorities such as:
- Ministry of Finance,
- Board of Investments of Sri Lanka,
- Sri Lanka Ports Authority etc.,
The Export Facilitation Unit (EFU) headed by a Superintendent of Customs, falls within the Warehousing & Inward Processing Branch which is headed by a Deputy Director of Customs of the Industries & Services Directorate. The EFU, together with the the Superintendent of Customs, is staffed with an Officer in Charge, six Assistant Superintendents of Customs and one Public Management Assistant.
- Assessment of applications for Customs duty exemptions for export oriented manufacturing, processing or assembly ventures under the TIEP or Temporary Admission Schemes,
- Granting of approvals for the import of raw material inputs (TIEP-I),
- Granting of approval for imports under Temporary Admission scheme (IBG),
- Granting of approvals for the import of plant, machinery, equipment and parts (TIEP-IV),
- Performance verifications (TIEP-I, IBG, TIEP-IV),
- Granting renewals annually (TIEP-I),
- Approval of releasing of securities after one year on plant, machinery, equipment and parts (TIEP-V),
- Liaison with relevant line authorities such as:
- Ministry of Industry and Commerce,
- Sri Lanka Tea Board,
- Export Development Board,
- Coconut Development Authority,
- Department of Agriculture,
- Department of Export Agriculture,
- Board of Investments of Sri Lanka, etc. etc.
The Warehouse Keeping Unit (WHKU) headed by a Superintendent of Customs, falls within the Warehousing & Inward Processing Branch which is headed by a Deputy Director of Customs of the Industries & Services Directorate. The WHKU, together with the the Superintendent of Customs, is staffed with three Assistant Superintendents of Customs.
- Updating the Bonding Registers on imports and re-exports,
- Make necessary endorsements on inward Customs Declarations made at the Industries and Services Directorate,
- Approval of writing-off of liabilities on supply of goods on Good Received Notes (GRN),
- Make necessary endorsements on GRN,
- Approval of writing-off of liabilities on re-export of goods,
- Supervision of operations of the bonds under the Duty Free Trade.
The Monitoring Unit (MU) headed by a Superintendent of Customs, falls within the Monitoring and Entrepôt Branch which is headed by a Deputy Director of Customs of the Industries & Services Directorate. The MU, together with the the Superintendent of Customs, is staffed with three Assistant Superintendents of Customs.
- Reconciliation of Imports against re-exports, sales, supplies, or disposals,
- Issuance of Debit Notes on imports of inputs, plants, machinery and parts, etc.,
- Issuance of Write-off Notes on supplies/re-exports, duty free sales,
- Assessment of applications for Entrepôt Trade, and granting approval,
- Performance Monitoring
- Verification of manual and electronic records,
- Issuance of System Audit Reports for verification,
- Liaison with relevant line authorities such as:
- Ministry of Finance,
- Export Development Board,
- Sri Lanka Tea Board,
- Sri Lanka Ports Authority, etc. etc.,
The Textile & Apparel Unit (PU) or otherwise as popularly known the INFAC unit, headed by a Superintendent of Customs, falls within the Textiles, Apparels & Coordinations Branch which is headed by a Deputy Direcot of Customs of the Industries & Services Directorate. The INFAC unt together with the the Superintendent of Customs, is staffed with three Assistant Superintendents of Customs.
- Assessment of applications for facilities under the INFAC scheme for textile and apparel industries
- Liaison with the Ministry of Industries and Commerce,
- Granting approvals for successful applications,
- Granting and renewal of VAT exemptions,
- Granting annual renewals upon verification of performance.
The Customs BOI Coordination & Bonding Investigation Units (CBCU & BIU) headed by a Superintendent of Customs, falls within the Textiles, Apparel and Coordination Branch which is headed by a Deputy Director of Customs of the Industries & Services Directorate. The CBCU, together with the the Superintendent of Customs, is staffed with three Assistant Superintendents of Customs.
- Coordination with matters involving Customs and Board of Investments (BOI) of Sri Lanka,
- Recovery of Customs liabilities of terminating BOI ventures,
- Acceptance of bank guarantees from BOI companies.
- Release of such bank guarantees upon fulfillment of conditions set-out by the BOI, or on payment of applicable fiscal levies,
- Investigation into frauds and violations within the purview of all the suspense schemes.
The Bank Guarantee Unit (BGU) headed by a Superintendent of Customs, falls within the Administration & Securities Branch which is headed by a Deputy Director of Customs of the Industries & Services Directorate. The BGU, together with the the Superintendent of Customs, is staffed with three Assistant Superintendents of Customs.
- Bank Guarantees as security against suspended Customs liabilities,
- Acceptance to cover intended liabilities,
- Renewal prior to expiry to cover any existing liabilities,
- Release upon fulfillment of liabilities,
- Liaison with commercial banks in relation to Bank Guarantees,
- Update relevant registers on imports reflecting import liabilities,
- Update relevant registers on exports reflecting available credits.
The Postal Appraising Unit (PAU) headed by a Superintendent of Customs, falls within the Warehousing & Inward Processing Branch which is headed by a Deputy Director of Customs of the Industries & Services Directorate. The PAU, together with the the Superintendent of Customs, is staffed with three Assistant Superintendents of Customs.
- Clearance of Air/Sea parcels,
- Clearance of Customs Detained Packets and Letters,
- Clearance of Express Mail Service (EMS),
- Clearance of bulk posts (eg. Books),
- Clearance of Export Parcels.