|Required Forms CUSDEC Form Form for V-A-T Deferred facility Specimen GRN Form for Indirect-Imports|
Obtaining of Approval for Import of Capital Goods and Raw Material on Duty Free Basis
a) Direct Imports
b) Temporary Importation for Export Processing Scheme (TIEP)
Temporary Importation for Export Processing (TIEP) Scheme allows manufacturers who manufacture goods for export or indirect export to import inputs without payment of Fiscal Levies. By relieving manufacturers cum exporters from domestic taxes it is expected to enhance the competitiveness of export production and encourage expansion of production capacities and exports.
There are two main divisions in TIEP scheme, i.e. TIEP-1 and TIEP-4. The importation of inputs such as raw-materials, components, parts and packaging materials comes under TIEP-1 and importation of capital goods, appliances and spare parts comes under TIEP-4. (Source : Sri Lanka Customs Website.)
(Please login to Sri Lanka Customs Website www.customs.gov.lk/tiep.htm for more details on TIEP Scheme).
1. The enterprise should have signed an agreement with the Board of Investment of Sri Lanka.
Procedure for Submitting of Applications :
Places where Applications could be Obtained: (Sample only).
Application Fees : No fees charged.
Method of Submitting Applications:
a) By hand at the;
Import Unit, Investor Services Department,
b) Through EDI system or
c) Through DTI system.
Time Allotted for Submitting of Application :
Service Charges :
Time Taken to Provide Services (General and priority services) :
• For ordinary service= Approx. 30 minutes.
Required Documents :
• For import of goods by sea freight.
1. Payment receipt made for service charges.
• For import of goods by air freight.
Note : Numbers of B/L & AWBs should be submitted in advance to the BOI via e-mails through
Staff Officers in-charge of Services
# Import Unit, Investor Services Department,
Board of Investment of Sri Lanka,
Level 06, West Tower, WTC,
Exceptional and Special Circumstances :
Specimen Application Form 1: ()
Application form, namely CUSDEC, used to obtain approval for;
I. Import of capital goods and raw material on duty free basis,
II. Export products of Enterprises.
This application form consists of two parts.
CUSDEC – I is the first page, and
When more than four (4) items have to be imported or exported, CUSDEC – II would have to be repeated to declare from the fifth (5th) item onwards.
Specimen Application Form 2: ()
Set of application forms used to obtain approval for Deferredpayment facility.
Specimen Application Form 3: (Form for Registration with the BOI IS Department)
Perfected Specimen Application Form:
Make a Complaint
|Last Updated On: 2015-02-18 14:48:54|