General Overview to Exporting from Sri Lanka

This page offers a general overview of exporting in Sri Lanka, where export of commodities is regulated by respective, mandated Government Agencies. These Agencies are governed by their Acts, Regulations, or Legal Notices that guide their export procedures. The Portal provides in more detail, the specific rules/laws to trade for respective commodities.

A person who intends exporting any articles of commercial value form Sri Lanka is required to register with following institutions.

1. Inland Revenue Department (Tax Identification Number / Vat Number) (https://www.ird.gov.lk/en/sitepages/default.aspx)

2. Sri Lanka Customs (https://www.customs.gov.lk)

To register with the above institutions, the exporter is required to produce the original Business Registration Certificate or certificate of Incorporation and other related documents along with duly completed application forms.

Obtain product-specific registrations/licenses & certificates

Procedures on the Portal are accessed through the filter search bar on the homepage; First, select the trade operation of interest (export, import, or transit), then select your product, and click search, as illustrated below:

In order to address the full reality faced by the trader wishing to complete a specific trade operation (import, export, or transit), the Portal captures information on four categories of procedures covering both pre-clearance and clearance processes:

• Preliminary/initial registrations: An individual or business often needs to be registered in order to subsequently be able to apply for licenses and permits. This may involve verifications such as warehouse or farm inspections. Usually, registrations only need to be done once by each entity.

• Licenses: Several industries are regulated and firms (individual enterprises or corporations) wishing to trade in these industries need to be issued with licenses before they are authorized to do so and obtain the needed permits. In some instances, licenses must be renewed annually;

• Permits: Permits are the authorizations that must accompany a consignment before clearance procedures can begin. Examples include phytosanitary or veterinary certificates, certificates of origin, import permits, certificates of compliance, etc. These procedures must be completed for each trade operation or for each consignment;

• Customs clearance & border procedures: These include all procedures that are required for the consignment to be cleared with the Customs at the various exit/entry points. This entails submitting a Customs declaration, applicable consignment verifications/inspections by regulating Authorities, cargo sealing, etc. These procedures may be required for every new trade operation. 

• Procedures for a first time trader: This section summarizes all the steps/procedures a new trader is required to comply with; therefore providing a detailed  overview of the procedures from the point of registration to the clearance at the exit or entry points.

Presentation of procedures on the Portal 

3. Obtain a sales contract from buyer

An exporter requires a sales contract or sales agreement, that describes the goods being sold, the terms and conditions of the sale, and the price to be paid. 

4. Contract a clearing agent

A licensed clearing agent, with the authority of the exporter, will facilitate the clearance of export cargo with the Sri Lanka Customs. The clearing agents are licensed by Sri Lanka Customs. A list of licensed clearing agents can be found at Sri Lanka Customs TIN/VAT registration unit.

5. Declaration of consignment

In order to facilitate clearance of the cargo, the exporter is required to provide their clearing agent with the consignment documents, including but not limited to: a valid commercial invoice, certificate of origin (where applicable), permit(s) relevant to the consignment, license for restricted goods (where applicable), Company or Individual PIN certificate, purchase orders or contracts, and packing lists. Upon submission of the consignment documents for processing, witnessing of stuffing/verification of the consignment, release of the declared consignment for export, and exit of the consignment through a border point, Customs will process.