Guide to Export

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

  1. Sri Lanka Export Development Board (EDB Reg. Number) (https://www.srilankabusiness.com/) (Scheme for Registration of Exporters (Regulation) of the EDB has been Revoked by the Extra Ordinary Gazette Notification No. 2118/60 - dated April 11, 2019. However, EDB maintains a “Voluntary Registration” at the EDB)

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

  3. 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.

Export Process Map

Following is an inclusive process map depicting the complete journey of an exporter starting from registration, permitting/ licensing to shipment of consignments at ports. All activity-boxes associated with this process map are elaborated as separate procedures along with the list of required documents and relevant agencies.  

(Click here to view the complete process map)

Items prohibited or restricted for exporters

  1. Dead or live animal or its parts. Permits are issued for research purposes and for exchange with foreign zoos and museums.

  2. Antiques/ Cultural Property

  3. Dangerous drugs

  4. Explosives

  5. Live Fish(Prohibited species)

  6. Mineral- raw form

  7. Obscene publication and literature

  8. Protected plants listed under the Fauna & Flora Protection Ordinance

Certificate required for exports

  1. Certificate of Origin (GSP Certificate)

    This certificate is required by the customs of the importing country. It is issued by Department of Commerce. The Department of Commerce responsible for issuing COO under all GSP schemes, Free Trade Agreements, and Multi-lateral Trading Agreements.
    Further Details: https://www.doc.gov.lk

  2. Certificate of Origin

    This is also required by the customs of the importing country. It is issued by chambers, i.e; Ceylon Chamber of Commerce or National Chamber Commerce.

  3. Quality Certificate

    This is issued by Sri Lanka Standard Institution.(SLSI). Private quality certificates are issued by SGS Lanka (Pvt) Ltd.

  4. Health Certificate

    Health certificate may be required by the Health Authorities of the importing country, when meat, fish, and live animal are being exported. It is issued by the Department of Animal Production & Health. With regard to food items, health certificates are issued by the Food Control Administrative Division of the Ministry of Health.

  5. Phytosanitary Certificate

    This certificate is required by the importing country when exporting any plant or plant products. It is issued by the National Plant Quarantine Service of the Department of Agriculture.

  6. Fumigation Certificate

    This certificate may be required by buyers/government for the import of Agricultural Products such as cut flowers foliage plants, sesame seeds, Cashew nuts, tea etc. Fumigation activities are regulated by National plant quarantine service of the Department of Agriculture. Some private companies registered under National Plant quarantine Service of the Department do these activities.

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Tariff & Other Taxes Update Table

Types of Tariff and other taxes

Issued date

GEN

30/05/2022

Preferential Import Duty

30/05/2022

PAL

30/05/2022

CESS

22/05/2023

VAT

30/05/2022

Excise

30/05/2022

SCL

22/05/2023

DWV 30/05/2022

 

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