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YOU ARE HERE: Home Trade, Business & Industry Approvals, Permits & Licenses Grant approval for Imports on Duty Free Basis
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  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

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There are two types of imports entertained on Duty Free basis, namely;

a) Direct Imports
b) Transfer of TIEP goods

a) Direct-imports
Direct-import refers to a type of business importation involving a major retailer (eg. Wal-Mart) and an overseas manufacturer. A retailer typically purchases products designed by local companies that can be manufactured overseas. In a direct-import program, the retailer bypasses the local supplier (colloquial middle-man) and buys the final product directly from the manufacturer, possibly saving in added costs. This type of business is fairly recent and follows the trends of the global economy. (Source : Sri Lanka Customs Website.)

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 for more details on TIEP Scheme).

Qualifications required

1. The enterprise should have signed an agreement with the Board of Investment of Sri Lanka.

2. Registration with the Inland Revenue Department for “VAT Certificate”, “Tax Identification
� � Number” (TIN) and “Value added Tax” (VAT).

3. Registration with the Automated Data Processing (ADP) Division of the Sri Lanka Customs (SLC) for “Tax
� � Identification Number” (TIN) and “Value added Tax” (VAT).

4. Registration with the Investor Services Department of the BOI. (You could register on-line through the
� � Investor Services Website

5. Registration with Director General of Customs through Investor Services Department VAT Unit to
� � ascertain VAT category & Registration under VAT Deferred facility.

6. Covering approval for the goods relevant to the project should be obtained from the Investment
� � Department

Procedure for Submitting of Applications :

Places where Applications could be Obtained: (Sample only).
Sri Lanka Customs Department,
“Customs House”,
Bristol Street,
Colombo 01.

Application Fees : No fees charged.

Method of Submitting Applications:
Perfected Application Forms could be submitted;

a) By hand at the;

Import Unit, Investor Services Department,
Board of Investment of Sri Lanka,
Level 06, West Tower, WTC,
Colombo 01.

b) Through EDI system or

c) Through DTI system.

Time Allotted for Submitting of Application :
From 8:30 am to 3:30 pm on public working days.

Service Charges :
Fees charged for approving a CUSDEC document is Rs. 397/=.

Time Taken to Provide Services (General and priority services) :

• For ordinary service= Approx. 30 minutes.
• Priority service � � � = Approx. 20 minutes (Green Channel).

Required Documents :

• For import of goods by sea freight.

1. Payment receipt made for service charges.
2. Import CUSDEC (with seven 7 copies).
3. Invoice (3 copies).
4. Packing list.
5. Bill of lading.
6. Delivery order.

• For import of goods by air freight.

1. Master airway bill (MAWB).
2. House airway bill (HAWB).
3. Arrival notice.

Note : Numbers of B/L & AWBs should be submitted in advance to the BOI via e-mails through
��������� Website.

Staff Officers in-charge of Services







Senior Deputy Director

Mr. A. Rajakaruna

Import Unit #



Deputy Director

Mr. K.S.N. Perera

Import Unit



Deputy Director

Mr. M.S. D. Perera

Import Unit



# Import Unit, Investor Services Department,
Board of Investment of Sri Lanka,
Level 06, West Tower, WTC,
Colombo 01.

Exceptional and Special Circumstances :
Approval for clearance of air freighted raw materials imported for urgent production purposes could be obtained through a special application form, during 4:30 pm and 8:30 am the following day).

Specimen Application Form 1: (CUSDEC Form)

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
CUSDEC – II is the second page.

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: (Form for V-A-T Deferred facility)

Set of application forms used to obtain approval for Deferred VAT payment facility.

Specimen Application Form 3: (Form for Registration with the BOI IS Department)
Application form used to get registered with the Investor Services Department of the BOI.

Perfected Specimen Application Form:
Not attached herewith, as the information are confidential.

Organization Information

Board of Investment of Sri lanka

Head Office :
P. O. Box 1768,
Levels 24,
West Tower,
World Trade Centre,
Colombo 01.

Ms. Jeewani Sewwandi
Telephones:+94-11-2434403 / +94-11-2346131/3
Fax Nos:+94-11-2448105

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Last Updated On: 2015-02-18 14:48:54
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