Sri Lanka Customs, under the Ministry of Finance, regulates import and export laws and enforces the Customs Ordinance to facilitate trade and collect revenue.

The Customs Ordinance regulates movement of goods across Sri Lanka’s borders and imposes duties and compliance requirements.

Yes. All goods must be declared and cleared through Sri Lanka Customs with proper documentation and payment of applicable duties.

Commonly required documents include a commercial invoice, bill of lading, packing list, insurance certificate, and certificate of origin.

Yes. Sri Lanka engages in bilateral and regional trade agreements to promote exports and economic integration.

It represents importers and exporters’ interests and facilitates compliance with trade regulations (industry-wide practice).

Rules of Origin determine the economic nationality of goods and are critical for preferential tariff benefits under trade agreements. Sri Lanka has established a technical committee to strengthen this framework.

Yes, if goods qualify under applicable Free Trade Agreements or Generalized System of Preferences with documentation showing origin.

ASYCUDA World is Sri Lanka Customs’ electronic system for automated customs declarations and clearance.

Agents must register with the Customs ICT Division and comply with statutory obligations under the Customs Ordinance.

Import duties, VAT, excise and other taxes may apply depending on the product classification under the customs tariff.

It is a key shipping document evidencing receipt of cargo by a carrier and serves as evidence of the contract of carriage.

Yes, goods may be warehoused under bond pending duty payment or export.

Yes, making false statements or documents can lead to fines, forfeiture of goods, and legal action.

Trade by sea between points within Sri Lanka is regulated, and certain conditions apply under the Customs Ordinance.

Key import documents include the Bill of Lading or Air Waybill, Commercial Invoice, Packing List, Import Control License (if applicable), HS Code declaration, and Customs Declaration (CUSDEC) filed with Sri Lanka Customs.

Exporters typically need a Commercial Invoice, Packing List, Export Declaration (CUSDEC), Certificate of Origin, Shipping Bill, and any product-specific permits issued by relevant authorities.

Tariff classification is the process of assigning the correct Harmonized System (HS) Code to goods, which determines applicable customs duties, taxes, restrictions, and incentives.

Incorrect HS classification can result in overpayment of duties, penalties, seizure of goods, audits, or customs disputes with Sri Lanka Customs.

Disputes may be resolved through customs reviews, administrative appeals, or litigation under the Sri Lanka Customs Ordinance.

A bonded warehouse is a customs-approved facility where imported goods can be stored without immediate payment of customs duties and taxes.

Benefits include cash flow management, deferred duty payment, re-export opportunities, and storage of goods pending local sale or processing.

Bonded warehouses may be operated by approved logistics providers, manufacturers, or traders, subject to Sri Lanka Customs approval and compliance requirements.

Export incentives include duty drawback schemes, VAT refunds, income tax concessions, and BOI incentives for eligible exporters.

The duty drawback scheme allows exporters to recover customs duties paid on imported raw materials used in the manufacture of exported goods.

The EDB promotes exports by providing certifications, trade facilitation, advisory services, and access to incentive schemes.

Prohibited goods include narcotics, counterfeit currency, offensive weapons, certain chemicals, wildlife products, and restricted cultural artifacts, subject to regulations.

Prohibited goods cannot be imported or exported under any circumstances, while restricted goods require licenses or special approvals.

Customs valuation is primarily based on the transaction value, including freight, insurance, commissions, and other dutiable charges.

Customs may reassess the value, demand additional documentation, impose penalties, or initiate post-clearance audits.

Yes. Importers can file administrative appeals and legal challenges against customs valuation decisions.

Duties are calculated based on HS Code, CIF value, applicable customs duty rate, VAT, PAL, CESS, and other levies.

PAL (Ports and Airports Development Levy) and CESS are additional taxes imposed on specific imports to support local industries and infrastructure.

Transit cargo refers to goods passing through Sri Lanka to another destination without being cleared for local consumption.

Generally, no customs duty is payable, but customs guarantees and strict controls apply to prevent diversion.

Entrepôt trade involves importing goods for re-export without payment of duties, often through bonded or free trade zones.

Common issues include misdeclaration, undervaluation, incorrect HS codes, unauthorized imports, and breach of licensing conditions.

Penalties may include fines, forfeiture of goods, suspension of licenses, and criminal prosecution under the Customs Ordinance.

A post-clearance audit is a review of import/export records after goods are released, focusing on compliance with customs laws.

Maintaining accurate documentation, proper HS classifications, valuation records, and legal compliance systems is essential.

Appeals can be made to senior customs officials, appeal committees, and courts, depending on the nature of the dispute.

Yes, subject to payment of penalties, fulfillment of legal requirements, or successful legal challenges.

A customs lawyer assists with regulatory compliance, dispute resolution, appeals, investigations, licensing, and trade structuring.

Yes. BOI-approved companies may enjoy duty-free imports, bonded facilities, and streamlined customs procedures, subject to conditions.

Trade laws are complex and frequently updated. Professional legal advice helps minimize risks, avoid penalties, and protect business interests.

The Merchant Shipping Act No. 52 of 1971 governs ship registration, safety, and standards for vessels in Sri Lankan waters.

The Merchant Shipping Secretariat oversees maritime safety, certification, training, and compliance with international conventions.

Any vessel registered under Sri Lanka’s flag, subject to the Merchant Shipping Act.

Yes, subject to licensing and compliance with Sri Lankan and international maritime rules.

Ship registration applications are made to the Merchant Shipping Secretariat, following statutory requirements.

Yes, Sri Lanka implements international conventions such as SOLAS for maritime safety.

A Seafarer Identity Document (SID) is an official identification document issued to seafarers for visa exemptions and port access.

Eligibility generally applies to qualified seafarers employed or engaged on board a vessel, subject to national maritime authority regulations.

A Continuous Discharge Certificate is a permanent service record that documents a seafarer’s sea service, rank, and vessel history.

A CDC serves as proof of experience, is essential for career progression, certification upgrades, and port formalities, and is often required by employers.

Crewing requirements are governed by SOLAS, STCW, and the Maritime Labour Convention (MLC), ensuring vessels are adequately and competently manned.

Minimum safe manning refers to the minimum number of qualified crew members required to safely operate a vessel, as certified by the flag state.

Seafarers must carry Certificates of Competency, medical fitness certificates, CDC, SID, and relevant training endorsements.

Tonnage measurement is the calculation of a vessel’s gross tonnage (GT) and net tonnage (NT), which affects port dues, safety regulations, and manning requirements.

Tonnage determines port fees, statutory compliance thresholds, survey requirements, and liability limits under maritime conventions.

Port State Control is the inspection of foreign ships by port authorities to ensure compliance with international safety, pollution, and labor standards.

Vessels may be detained for serious safety deficiencies, expired certificates, unseaworthy conditions, or MLC violations.

Regular ship surveys, crew training, proper documentation, and proactive compliance management help reduce detention risks.

Statutory certificates are mandatory compliance documents issued under international conventions such as SOLAS, MARPOL, and MLC.

A ship survey is a technical inspection conducted to verify a vessel’s condition, safety, and compliance with applicable regulations.

Common surveys include initial, annual, intermediate, renewal, and special surveys, depending on vessel type and age.

Surveys are conducted by flag state authorities or recognized classification societies acting on their behalf.

Shipowners may be liable for crew injuries, cargo damage, pollution, collisions, and port damages, subject to limitation regimes.

Yes. Under international conventions, shipowners may limit liability based on vessel tonnage, except in cases of willful misconduct.

Hazardous cargo includes dangerous, flammable, toxic, or explosive goods, regulated under the IMDG Code.

Requirements include proper classification, packaging, labeling, documentation, crew training, and emergency procedures.

Penalties may include fines, vessel detention, cargo seizure, and liability for environmental or port damage.

Port fees may include harbor dues, berth charges, pilotage, towage, anchorage fees, and environmental charges.

Port fees are usually calculated based on gross tonnage, vessel type, duration of stay, and cargo operations.

A compliance certificate confirms that a vessel meets international and national maritime safety, environmental, and labor standards.

Operating without valid certificates can result in detention, fines, invalid insurance, and contractual breaches.

The MLC establishes minimum working and living standards for seafarers, including wages, accommodation, health, and welfare.

A DMLC is an MLC document outlining flag state requirements and shipowner measures to ensure labor compliance.

Issues include immigration clearance, SID/CDC validity, visa requirements, medical fitness, and port health regulations.

Maritime lawyers advise on regulatory compliance, crew matters, PSC detentions, casualty investigations, and dispute resolution.

Non-compliance can lead to detentions, financial losses, reputational damage, and criminal liability, making proactive legal advice essential.

Sri Lanka’s Admiralty Jurisdiction Act No. 40 of 1983 grants the High Court of Sri Lanka jurisdiction over maritime claims including ship arrests, collisions, cargo loss, and crew claims.

The High Court of Colombo exercises admiralty jurisdiction under Sri Lankan law.

Claims include ship ownership disputes, mortgages, damage to cargo, personal injury at sea, collisions, and wreck salvage.

Yes. The High Court may order the arrest of a ship or its property to secure maritime claims.

A maritime action directly against a vessel or property to enforce maritime claims.

Yes, wage claims by seafarers are actionable under admiralty jurisdiction.

Shipping lines must register with Customs and submit manifests and bills of lading for clearance.

A guarantee provided when original documents are delayed, allowing cargo release subject to bank or agent bonds.

Transshipment procedures are governed by customs regulations which must be complied with.

Yes. Shipping hazardous goods is controlled under maritime safety and customs regulations (SOLAS and national rules).

Under the Customs Ordinance, customs officers may board and examine ships in territorial waters to enforce customs laws.

Admiralty and maritime disputes are heard in the High Court with jurisdiction under Admiralty law.

Claimants may seek compensation through admiralty actions or contractual remedies.

Enforcement depends on reciprocal arrangements and local legal procedures. (General practice)

Yes. Marine insurance contracts are enforceable under general commercial and maritime law.

Yes. Cases involving marine pollution may be actionable under admiralty and environmental laws.

Yes. Liability to remediate pollution can be enforced under multiple statutes including admiralty jurisdiction rules.

Jurisdiction depends on vessel presence in Sri Lanka and the nature of legal claims.

Statutory and contractual limitation periods govern maritime claims; consult local law. (Practice guidance)

Specialized law firms advise on admiralty, shipping, and international trade compliance and disputes.

Sri Lanka implements many international maritime conventions through national legislation.