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Rate Revision

Board of Investment of Sri Lanka has revised BOI Rates with effect from 01/01/2019

SCHEDULE  I

LAND PREMIUM AND GROUND RENT FOR ENTERPRISES IN THE EXPORT PROCESSING

ZONES/INDUSTRIAL PARKS

 Minimum Rate When Calling for bids

Charges per Acre
Column I Column II
No. Export Processing Zones and Industrial Parks Non Refundable Land Premium Payable Upfront  US$ Ground Rent (per annum)US$
1. *Katunayake 60,000.00 5,130.00
2. *Biyagama 60,000.00 5,130.00
3. *Malwatta 30,000.00 4,660.00
4. *Seethawaka 60,000.00 4,660.00
5. *Horana 30,000.00 4,660.00
6. *Mirigama 30,000.00 4,660.00
7. *Wathupitiwala 50,000.00 4,660.00
8. *Koggala 30,000.00 5,130.00
9. *Mirijjawila 20,000.00 4,235.00
10. *Kandy I.P. 10,000.00 4,660.00
11. *Mawathagama 10,000.00 4,660.00
12. *Polgahawela 20,000.00 4,660.00
·Land Reservation Fee – 10% of Land Premium

·Lease Period                         50 years

  • All charges are liable to VAT

 

SCHEDULE   II

ANNUAL FEES – FOR ENTERPRISES SITUATED OUTSIDE AN EXPORT PROCESSING ZONE OR INDUSTRIAL PARK

No. Column I Column II
Section 17

Annual Fees

US$(per annum)
 (a)  Normal Projects 2,750.00
 (b)  Hotel, Hospital, Utilities, Tourism sector Project and Any Other Infrastructure  Project
  – During Project Implementation Period
   (i)   Project less than USD 3 Mn 3,850.00
   (ii)   Project between not less than USD 3 Mn and not more than USD 10 Mn 7,260.00
   (iii)  Project more than USD 10 Mn 9,680.00
   (iv)  Strategic Development Projects 18,150.00
   –  After Implementation, during Tax Holiday &         Concessionary Tax Period
   (i)   Project less than USD 3 Mn 2,530.00
  (ii)   Project between not less than USD 3 Mn and not more than USD 10 Mn 6,050.00
   (iii)  Project more than USD 10 Mn 8,470.00
   (iv)  Strategic Development Projects 12,100.00
  –  After Implementation and after Tax Holiday & Concessionary Tax Period 1,100.00
 (c)  Agriculture Projects 940.00
 (d)  Coir based Industries and Handicraft Projects 1,210.00
Section 16

Annual License Fee

400
  • All charges are liable to VAT

 

SCHEDULE   III

FEES FOR PROCESSING OF AGREEMENTS

No. Column I Column II

US$

Section 17

Investment Application Processing Fee

275.00
Agreement Processing Fees  –  Strategic Developments Projects 3,850.00
 – For other projects 2,200.00
Supplementary Agreements 550.00
Section 16

Investment Application Processing Fees

330.00
Processing Fee for Perusal of Articles Of Association of Companies 170.00
Non BOI Enterprises

Agreement Processing Fee for Non- BOI companies

SLRs. 11,000.00
  • All charges are liable to VAT

 

SCHEDULE   IV

MISCELLANEOUS CHARGES

No. Column I Column II
Rs.
1. (a)  Recommendation for the Entry Visa / Visa extension of existing resident for the Expatriate Workers – Sec 16 and 17 US$ 125
(b)  Recommendation for the Entry Visa / Extension of existing resident Visa of the Investors/Shareholders – Sec 16 and Sec 17  US$ 55
(C)  Recommendation for the Entry Visa / Extension of existing resident Visa of the Dependents US$ 55
2. BOI service charges for inspection on Environment Protection License (EPL) Issuing/Renewal
 a)  Prescribed activities specified under PART A 6,600.00
 b) Prescribed activities specified under PART B 5,800.00
 c) Prescribed activities specified under PART C 5,000.00
3. Issuing of a certified copy of analytical test report upon request by an Enterprise located within a BOI export processing zone & Industrial Park.
 a)  Water Quality 550.00
 b) Noise 1,210.00
 c) Ambient air Quality 1,210.00
 d)  Waste water Quality   660.00
4. For making Environmental Recommendation to the Telecommunication Regulation Commission 38,500.00
5. Charges for providing Analysis Reports.
  Parameters
   Colour(each) 1,100.00
   Temperature 275.00
  Total Suspended Solids 550.00
  Total Dissolved Solids 550.00
  pH 275.00
  Conductivity 275.00
  BOD 825.00
  COD 825.00
  Ammonical Nitrogen 550.00
  Heavy Metal 1,000.00 – 1,400.00
  CN 550.00
  Phenolic Compounds 825.00
  F-/CI-/Sulphides/Po 4 400.00
  Oil & Grease 550.00
  Residual Chlorine 825.00
  Total Alcalinity 550.00
  Total Iron 550.00
  Total Solids 550.00
  Turbidity 400.00
  Carbonates ( Co 3 ) 275.00
  Overhead Charges ( 20% of analytical Charges )
Transport Rs. 45/Km

  • All charges are liable to VAT

 

SCHEDULE  V

CHARGES FOR THE SALE OF PUBLICATION AND ISSUE OF SPECIFIED DOCUMENTS

No. Column I Column II
Rs.
1. Details of BOI Enterprises
HardCopy:
  –  In Commercial Operation 2,200.00
  –  Under Construction 1,375.00
Soft Copy:
  –  In Commercial Operation 2,750.00
  –  Under Construction 1,925.00
2. Deposit for providing updated information 6,600.00
3. Issuing certified copy of the Main Agreement 550.00
4. Issuing certified copy of the Supplementary Agreement 550.00
5. Issuing a full set of BOI Law and all its amendments 550.00
6. Issuing a full set of BOI Regulations and all its amendments 550.00

  • All charges are liable to VAT

 

SCHEDULE  VII

CHARGES PAYABLE ON RENT

No. Column I Column II
Rs. Cts.( per Sq. Foot)
1. Katunayake EPZ
Plaza Complex:
  (a)  Upper Floor 55.00
  (b)  Ground Floor 65.00
Supply of water & common amenities
(Charge percentage on monthly rental)
10%
Cleaning & maintenance charges
(Charges based on square feet)
5.00
Vehicle parks ( Only for the Commercial Bank site ) 11.00
2. Biyagama EPZ
Administrative Building
  (a)  Lower Ground Floor 50.00
  (b) Upper Ground Floor 60.00
  (c) 1st Floor 55.00
3. Wathupitiwala EPZ
Building at Wathupitiwala
8.50
4. Seethawaka EPZ
Standard Factory Buildings
95.00 (Per sq.meter)
Administrative Building – Ground Floor 50.00
5. Koggala EPZ
Building without power & water
11.00
Administrative Building – Ground Floor 35.00
6. Mawathagama EPZ
Old Office Building at Mawathagama
5,500.00

  • All charges are liable to VAT

 

SCHEDULE  VIII

ENTRY PERMITS & PHOTO IDENTITY CARDS

No. Column I  Column IIRs.
1. Daily PermitsVisitors/Suppliers/Businessmen/Contractors 60.00
2. Waste Material Collectors/Buyers

(incl. off cuts local sales)

140.00

 

 

3. Waste Material Collectors – Dump Yard 50.00
4. Light Vehicles(Cars, Vans, Jeeps, Cabs, Hand Tractors,Three Wheelers) 60.00
5. Heavy Vehicles 90.00
6. Heavy Vehicles – to Dump Yard 280.00
7. Monthly PermitsEmployees of Enterprises (Temporary/Casual) 40.00
8. Employees of Manpower Agencies 80.00
9. Employees of Contractors/Suppliers/Other Service Providers 130.00
10. Visitors Permit Books 5500.00(50 @ Rs. 110)
11. Buyers : Off Cuts, Local Sales 850.00
12. Waste Material Collectors – Dump Yard 240.00
13. Light Vehicles – for calendar month(Cars, Vans, Jeeps, Cabs/Hand Tractors/Three Wheelers) 280.00
14. Heavy Vehicles – for calendar month 700.00
15. Annual PermitsVehicles – belonging to employees of enterprises – Light Vehicle 1100.00
16.

17.

Members of Garment Buying Office Association

Special Vehicle Pass for investors/CEO/VIPs (w.e.f. 06.04.2018)

 

800.00

2,300.00

18. Other PermitsVehicles (Duty Free) – Registered in the name of enterprises – Permanent Permit 700.00
19. Vehicles (Others) – Registered in the name of enterprises – Permanent Permit 1,300.00
20.

 

21.

 

 

 

 

22.

 

 

23.

Photo Identity CardsEmployees of enterprises

 

Employees of Service Organizations

(Adm. Complex) (1 year)

Inside

Outside

 

All Zones ID to Owners – CEO of all enterprises

(1 year)

 

All Zones ID to Owners – CEO of all enterprise

(2 years)

200.00

(3 years)

 

 

850.00

1,650.00

 

1,500.00

 

 

3,000.00

All charges are inclusive of VAT

SCHEDULE IX

SERVICE CHARGES FOR SERVICES PROVIDED BY INVESTOR SERVICES DEPARTMENT

No. Column 1 HO/CVT/ACT ZONES
    (Rs.)  (Rs.)
1 Documentation Charges
1.1 Import/Export Documentation (per Document) 500.00 500.00
1.2 Indirect Export (per GRN) 300.00 300.00
1.3 Indirect Export effected on Tax Invoice 700.00 700.00
1.4 Documentation Charges for Import of Motor Vehicles 15,000.00 15,000.00
1.5 Manual Submission of Cusdec / other – For keying into be decided by SDD/Unit Head 600.00 600.00
1.6 Submission of modified import CUSDEC 500.00 500.00
1.7 Import / Export charges per document (Special Rates / KEPZ) 250.00
2 Verification Charges
2.1 Cargo Imported / Exported by Sea
2.1.1 (CVT)
2.1.1.1 FCL 20′ 1,750.00
2.1.1.2 FCL 40′ / 45′ 3,200.00
2.1.1.3 LCL Per CBM 130.00
2.1.14 Hanging Garments (Transport  as LCL) – per CBM
Rate per Bar (01 Bar considered as 02 CBM)
2.1.1.5 Special Operations for consolidation of Cargo – per CBM 80.00
2.1.2 (ZONES)
2.1.2.1 FCL 20′ 600.00
2.1.2.2 FCL 40′ / 45′ 900.00
2.1.2.3 LCL – up to 10 CBM – per CBM 130.00
2.1.2.4 Over 10 CBM upto 50 CBM Rs. 15 for each additional CBM
2.1.2.5 Above 50 CBM 2,000.00
2.1.3 (CVT / ZONES)
2.1.3.1 Bulk Cargo
2.1.3.1.1 Feed Mill Projects / Cements / Gas / Steel / Others
Charges per Vessel if single consignee 10,000.00 10,000.00
2.1.3.2 LCL per MT 50.00 50.00
2.1.4 Coir fibre Dust – per 20′ / 40′ 45′ container 750.00 750.00
2.1.5 Container Seal / Additional Container Seal 200.00 200.00
2.2 Cargo Imported / Exported by Air
2.2.1 Cargo Imported by Air (ACT) / Zone
2.2.1.1 1 – 10 Kg 130.00 130.00
2.2.1.2 11 – 50 Kg 250.00 250.00
2.2.1.3 51 – 100 Kg 350.00 350.00
2.2.1.4 Above 100 Kg per Kg 8.00 per Cusdec 700.00
2.2.1.5 Live Fish – CBM 130.00 130.00

 

No. Column 1 HO/CVT/ACT ZONES
2.2.2 Cargo Exported by Air (ACT) / Zone
2.2.2.1 LCL Cargo – per CBM 130.00
2.2.2.2 LCL Cargo – upto 3 CBM 350.00
2.2.2.3 LCL Cargo – More than 3 CBM 700.00
2.2.2.4 LD 2/3/ container 400.00 400.00
2.2.2.5 All other LD Containers 750.00 750.00
2.3 Verification Charges for TIEP/Bond Purchases 300.00 300.00
2.3.1 Verification Charges for other services 250.00
3 Storage Charges
3.1 per 20′ / 40’/ 45′ container – per day / per TEU 750.00 750.00
3.2 LCL per CBM – per day 250.00 250.00
4 Verification charges for other special Import / Export Cargo
(Aircraft / Boat / Crane / Ships)
4.1 Aircraft / Ship 15,000.00 15,000.00
4.2 Boat / Crane 7,000.00 7,000.00
5 Sub Contracts / Local Sales / Other approvals (where applicable)
5.1 Local Sale of Finished goods 1,000.00 1,000.00
5.2 Sub Contracts & other approvals 1,000.00 800.00
6 Service Charges for destruction of redundent goods of BOI companies
6.1 Storage / Fabrication and shredding of fabric or garments 800.00 800.00
6.2 Service to destroy redundent goods 1,000.00 800.00
7 Charges for extension of period of validity for all approvals 200.00 200.00
8 Transfers /Purchases
8.1 Transfers (Same TIN (Sister Companies) & Different TIN No. ) 300.00 300.00
8.2 On loan transfers raw materials / machine 300.00 300.00
8.3 Trading House Transfers 800.00 800.00
8.4 Approval for purchases / sale of finished goods 300.00 300.00
9 Disposal of Redundant Items
9.1 Ferrous Scrap / Fibre / Yarn Waste – per Kg 2.00 2.00
9.2 Non Ferrous Metal / other – per Kg 4.00 4.00
9.3 Garment / other production Accessories – per Kg 4.00 4.00
9.4 Packing Meterial /Machinery/Equipment and Others
9.4.1 packing material / Machinery / Equipment and others  – per lorry load 700.00 700.00
If lorry Load <= 1/2 Load
9.4.2 packing material / Machinery / Equipment and other  – per lorry load 1,400.00 1,400.00
If lorry Load > 1/2 Load
9.4.3 Waste packing materials generated from manufacturing process – per lorry load 700.00 700.00
If lorry Load <= 1/2 Load

 

No. Column 1 HO/CVT/ACT ZONES
9.4.4 Waste packing materials generated from manufacturing process – per lorry load 1,400.00 1,400.00
If lorry Load > 1/2 Load
9.5 Approval for disposal of Vehicle 8,500.00 8,500.00
9.6 Fabric in Roll Form including Pocketing – per Square Meter 3.00 3.00
9.7 Off cuts / Cut pieces (Length <2 Mtrs. 6″<Width> 24″) per Kg. 8.00 8.00
9.8 GI / Plastic Barrels and Cans
9.8.1 10 – 50 Ltr – per item 8.00 8.00
9.8.2 51 – 250 Ltr – per item 30.00 30.00
9.8.3 251 Ltr & above 60.00 60.00
10 Overtime Charges
10.1 Documentation
10.1.1 Monday to Saturday from 4.00 pm – 8.30 pm (per Cusdec) 300.00 300.00
10.1.2 Sunday, Mercantile & Poya days from 8.30 am to 8.30 pm ( per Cusdec) 350.00 350.00
10.2 Verification of Import / Export
10.2.1 Monday to Friday from 8.30 pm – 8.30 am (following day) (per Cusdec) 300.00 300.00
10.2.2 Weekends, Mercantile & Poya days from 8.30 am to 8.30 am  (following day) per Cusdec 400.00 400.00
10.3 Verification of Sub – contracts / Transfers / Loan etc.
From 8.30 pm to 8.30 am (following day) 250.00
11 Reports on Import / Export Data
11.1 1 month 150.00 150.00
11.2 3 month 250.00 250.00
11.3 1 year 800.00 800.00
12 Cancellation Charges of Import Cusdecs
12.1 Within 7 working Days 600.00 600.00
12.2 After 7 working Days 1,000.00 1,000.00
13 Cancellation of Export Cusdecs
13.1 07 working days after the expiry of validity of 30 days 1,000.00 1,000.00
14 System Updating / Amendment / Penalty Charges (Import / Export)
14.1 Flight Amendment Charges / Minor Charges as determined by DD / SDD 130.00 130.00
14.2 Any amendments of cusdec as determined by relevant SDD / DD 500.00 500.00
Consignee / Shipper / Item Description / Terms of Payment / Currency / Import Container No.
14.3 Not finalizing Green Channel exempted and LCL  Import Cusdec after 3 days of registration 500.00 500.00
14.4 Submission of wrong declaration for cargo verification 250.00 250.00
14.5 Non Submission of Cargo for verification within 07 days including Weekends 3,000.00 3,000.00
14.6 System Updating charges 130.00 130.00

 

All charges are liable to VAT

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