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Making an Export

The main organizations that are concerned with this are Sri Lanka Customs and Sri Lanka Export Development Board.

The following steps are required to export goods from Sri Lanka.

1. Register with following institutions.

− Sri Lanka Export Development Board

− Inland Revenue Department

- Tax Identification No. & VAT No.

− Sri Lanka Customs

Documentary requirements

− Application Form

− The original Business Registration Certificate or Certificate of Incorporation

− Registration of a Company certified by the Registrar of Companies


− Memorandum and Articles of Association

Export license/registration ( you may need to pay different registration fees )

(i) TeaRegister with Sri Lanka Tea Board (SLTB)


− Business Registration Certificate

− Sufficient Financial Resources (1 million working capital)

− Adequate warehouse facilities

− Completed application form – Application available with SLTB

(ii) Coconuts and Coconut productsRegister with Coconut Development Authority.

(iii) Gem and Jewellery - Should obtain Gem Dealers Licence from the National Gem and Jewellery Authority.

(iv) Textile and Readymade GarmentsShould be registered with the Apparel Export Service Division of the Ministry of Industry & Commerce.

(v) Coral chanks, conch shells - Department of Fisheries and Aquatic Resources Development

(vi) Wood including logs and sawn timberDepartment  of Forest 

(vii) Article of Wood -  National Crafts Council and Department of Forest

(viii) Ferrous/Non-ferrous Metal, Scrap/Waste - Department of Import and Export Control

Note: Items prohibited or restricted for export

− Dead or live animals or their parts (except under permit issued by the Director of Wild Life, Domestic Animals are excluded)

− Antiquities/Cultural property/Items of Archeological value

− Dangerous drugs

− Explosives

− Live ornamental fish (except under permit issued by Director, Fisheries and Aquatic Resources)

− Minerals in raw form (except under permit issued by Geological Survey and Mines Bureau)

− Obscene publications and literature


− Protected plants

2. Obtain customs approval before transporting goods to the port

Exporter should prepare Customs Declaration (CUSDEC – Form 53) Form I when there is only one item and Form II (when there is more than one item), in two copies with following documents

− Invoice

− Shipping note (Captain’s copy)

− Licence (if required)

− Packing list (if required)

– Copies of CUSDEC are named as follows;

- Warrant copy

- Security copy

- Party’s copy (optional)

- Statistical copy

– Export Cess wherever applicable has to be paid.