Import/Export Facilitation

  • Introduction
  • Exports
  • Verification
  • Export Data
  • Declarant Portal
  • Other Services
  • Contact Us

The Board of Investment of Sri Lanka, structured to function as the central facilitation point for investors, is also responsible for permitting Imports and Exports of projects under section 17 of the BOI law as well as providing other investor related services. These facilities are provided by the Investor Services Department of the BOI. If you are looking for information regarding investing in Sri Lanka please contact, the Investor Facilitation Center.

Services Offered by the Investor Services Department

  • Processing and Approving Import / Export Documents
  • Examination of Import / Export Cargo
  • Issue of Certificates of Origin for Apparel and Textile products
  • Approval for Subcontracts, Transfers, Loans of raw material
  • Re-Import and Re-Export of Items
  • Recommendations to the Controller General of Immigration & Emigration for issue of expatriate visas (Only for the Enterprises located in the Zones)
  • Indirect Export
  • Web Submission
  • Other Investor related approvals

As an investor, undoubtedly you will be interested in finding out the procedure pertaining to investor related activities handled by this Department. To provide the above-mentioned services, the BOI has Investor Service Centers located at;

  • The Colombo Office – Level 06, West Tower, World Trade Center, Echelon Square, Colombo 01
  • Export Processing Zone Katunayake
  • Export Processing Zone Biyagama
  • Export Processing Zone Koggala and
  • Kandy Industrial Park – Pallekale

After signing the agreement with the BOI, to obtain the relevant services from one of the above centres, you should first register with the respective Investor Service Centre.

Registration with the Investor Services Department

  • BOI – agreement (Original)
  • BOI – Investment approval letter (Original)
  • VAT / TIN Certificate (original)
  • List of items approved by the Investment Department to be imported by the enterprise
  • BOI Registration Certificate (original)
  • List of authorized signatories approved to sign import/export cusdecs (names, designations, NIC/Passport numbers and signatures of three personnel) – 02 originals certified by the Chairman / Managing Director of the enterprise
  • A certified copy of Form 48, Form 1 sent to the Registrar of Companies
  • A certified copy of Form 2A (Certificate of Incorporation)

The relevant application form 45/FO/IS/31 could be downloaded for this purpose.

After registration with the IS Department you are also required to register with the ADP Unit of Sri Lanka Customs as per the FORM FOR THE REGISTRATION OF IMPORTERS & EXPORTERS IN TERMS OF SECTION 115 OF THE CUSTOMS ORDINANCE. You are required to register as a declarant with Sri Lanka Customs if you propose to affect your own Imports/Exports without utilizing the services of a clearing agent using the URL below.

www.customs.gov.lk

Once registered with the Investor services Department, you are eligible to obtain services as per the agreement signed with the BOI.

In line with the ASYCUDAWORLD system, registration in the Investor Services Department under Import Export Monitoring System (IEMS) for the purpose of payment of BOI service charges for import/export and other services is requested.

Also you are required to open a prepaid account with the Investor Services Department of BOI, by you or your clearing agent (Declarant) for the purposes given below.

  • Registration of details of your enterprise and contact persons in to IEMS system of BOI.
  • Registration of user account for declarant portal.
Procedure for Effecting Exports

BOI Enterprises are permitted to export their finished products on Duty Free basis, as approved by the agreement entered into with the BOI

First Export Consignment

Enterprises should obtain the Certificate of Conformity (COC) from the Engineering Approvals Department/Regional Office or the respective Zone office before effecting the first export. The relevant application form 45/FO/IS/35 could be downloaded from the Website.

Documentation for Exports

Request for exports should be made under Cusdec declaration I and II and submitted to the relevant BOI Service Centre for approval.

Air freight / Sea freight02 copies of CUSDECs (Security copy & BOI copy)
02 copies of Commercial Invoices
  • As and when Certificate of Origin for export of Apparels is issued by the BOI, an additional copy of the CUSDEC is required
Export of Textile and Apparel Products
  • Quota allocation for exports to India could be obtained from the Department of Commerce prior to processing export documents.
  • Certificate of Origin for export to India will be issued by the Department of Commerce
  • Certificate of Origin with regard to exports to European Union (EU) countries will be issued by the relevant BOI service centre
  • For all other countries Certificates of Origin should be obtained from the Chamber of Commerce
Exports other than Textiles & Apparel
  • Obtain Approval from relevant government authorities, if required.
Taxes Applicable for Exports
Export Cess

Export Cess should be paid for applicable items at the rates specific to the relevant HS code, specified under the customs tariff

Temporary Export / Re-Exports

BOI also permits temporary export of the following items

  • Temporary export of Machinery and Equipment for repairs and return
  • Temporary export of items, for processing and return (Embroidery, Printing, ….etc)
  • Re-export of excessive, rejected or defective raw meterials
  • Re-export of raw material & accessories when an order is transferred to another country

You should make a request to the relevant service centre for approval on submission of the re-export/temporary export application. The respective form is 45/FO/IS/05 and could be downloaded from the BOI website.

Submission of Export Documents

Export documents should be submitted electronically through ASYWORLD using the DTI (Direct Trader Input) facility.

Verification of Cargo

In addition to the Central Verification Terminal (Orugodawatta) and Air Cargo Terminal (Katunayake), BOI has several other centres for verification of import / export cargo by enterprises, located in the following Export Processing Zones.

BOI has several centres for examination of import / export cargo by enterprises, including the following Free Trade Zones.

  • Katunayake Export Processing Zone
  • Biyagama Export Processing Zone
  • Koggala Export Processing Zone
  • Kandy Industrial Park
  • Mirigama Export Processing Zone
  • Wathupitiwela Export Processing Zone
  • Malwatta Export Processing Zone
  • Seethawake Export Processing Zone
  • Horana Export Processing Zone
  • MAS Fabric Park

All enterprises located in the above Export Processing Zones can get their cargo verified at the respective zone in which the company is located. The company should register import or export documents after payment of verification charges at the said verification unit and a verification officer will be assigned for verification of cargo at the factory. Enterprises located close to KEPZ, BEPZ, Koggala EPZ, Kandy Industrial Park and MAS Fabric Part can also avail themselves of this facility. Only a random verification will be effected and in the event a shortage or excess of imported cargo is detected after cargo is taken to factory premises, the Enterprise should inform the respective service centre within 01 week of clearance of cargo.

Verification of Import and Export Cargo at Terminals

The BOI has two verification terminals to cater to the requirements of enterprises located outside the Export Processing Zones, namely CVT – Orugodawatta and ACTU – Katunayake

Central Verification Terminal (CVT) – Orugodawatta

Central Verification Terminal at Orugodawatta has been established to verify Sea Freight, Import / Export cargo of enterprises obtaining services from the Colombo Service Centre. This unit is open 24 hours of the day and offers a specialized service to its customers. Enterprises are requested to pay the relevant verification charges and register details of cargo at the unit for verification.

Air Cargo Terminal (ACT) – Katunayake

Air Cargo Terminal located at Katunayake has been established to verify Air Freight Import / Export cargo. This office is also open 24 hours of the day and BOI enterprises can obtain services by making online payment of service charges and registration of the cargo.

Enterprises should produce cargo for verification either to the CVT, ACT or the respective EPZ no sooner it is cleared from the port or airport. Enterprises should also ensure that cargo declared on the import and export cusecs have been physically imported and exported. Discrepancies of any nature should be identified and the respective service centres should be kept informed within 01 week of clearance or loading.

Provision of other services by the Investor Services Department


 
Transfer / Purchase of Material & Accessories

BOI Enterprises are permitted to transfer raw material and accessories between BOI and non-BOI enterprises coming under the preview of Sri Lanka Customs to be used for production of items for export.

For this purpose, you should obtain approval from the respective Investor Service Center using the application form 45/FO/IS/09 which can be downloaded from our website.

You are also requested to submit a CUSDEC prior to effecting the transfer.

Sub-contracts for Urgent Production Orders

Sub-contracting to meet your urgent production orders would be permitted if requested. The relevant application form 45/FO/IS/06 should be used to obtain approval for subcontracts of enterprises located in Export Processing Zones. The two enterprises (the awarder and the subcontractor) should be solely responsible for the raw material taken for subcontracting & also for the finished items which should be returned to the awarder after finalizing the subcontract.

GRNs in respect of the subcontract should be submitted by the BOI enterprises effecting the subcontract as proof of performance of the enterprise.

Sale of Finished Products in Local Market

Sale of finished products in the local market is permitted as per the conditions laid out in the agreement. Sale is subject to payment of customs duty and other levies determined by Sri Lanka Customs.

The respective application form 45/FO/IS/30 should be downloaded from the website.

Loan of Machinery & Equipment

Transfer of Machinery on loan or rental basis.

BOI Enterprises could obtain or transfer Machinery and Equipment to/from another BOI enterprise on loan basis. They could also obtain machinery and equipment from a non-BOI enterprise on rental basis. The respective application form 45/FO/IS/13 to be submitted to the relevant IS center for this purpose, could be downloaded from the website.

Sale / Purchase of Items / machinery & Equipment's Imported on Duty Free Basis manufactured at the enterprise

Sale/purchase of machinery/equipment imported on duty free basis is permitted between BOI enterprises, on a case by case basis. Also items manufactured at an enterprise are permitted to be sold to another BOI enterprise as project related item/s of the purchasing party.

For this purpose you are required to submit form 45/FO/IS/44 to the relevant service Center

Removal of Machinery Equipment from the zone for Repairs/Modification & Return

Temporary removal of machinery, spare parts and other equipment imported on duty free basis for repairs and modifications from a zone is also permitted to BOI enterprises on obtaining the approval from the relevant service center. If the quantity of machines is more than 5, the company has to submit a corporate guarantee to the relevant Investor Services Center.

For this purpose you are required to submit form 45/FO/IS/43 to the relevant service Center.

Indirect Exports

BOI Enterprises which manufacture raw material, consumables, and accessories are permitted to sell their products to manufacturer of garments and other items for the purpose of manufacture and export of final product, in terms with the BOI agreement.

BOI enterprises willing to avail themselves of the VAT concessions available under the Simplified VAT Scheme (SVAT), should register for the scheme monitored by the Inland Revenue Department..

NameMr.M.Ramanayake
positionExecutive Director (investor Services)
Emailmahindar@boi.lk
Tel+94 112 331 911/+94 112 427432
Mobile+94 773 043 241
Fax+94 112 430 625
 
NameMr. A K Rajakaruna
positionDirector (Investor Services)
Emailanandar@boi.lk
Tel+94 112 342 401/+94 11 242 7430
Mobile+94 777 805 772
Fax+94 112 430 625
 

Import Unit

 
NameMr. T Vinopa
positionSenior Deputy Director
Emailvinopat@boi.lk
Tel+ 94 112 54 30 42
Mobile+ 94 778097865
Fax+ 94 112 47 31 27
 
NameMr. W.A. Samanpriya
positionDeputy Director
Emailsamanpriyaw@boi.lk
Tel+94 112 342402
Mobile+94 77 6959677
Fax+94 11 2 473127
 
NameMr. A.P. Wedage
positionDeputy Director
Emailwedagea@boi.lk
Tel+94 112 342402
Mobile+94 714416364
Fax+94 112473127
 
NameMr. Jagath Weerasekera
positionDeputy Director
Emailjagathw@boi.lk
Tel+94 112342404
Mobile+94 714416364
Fax+94 112473127
 
NameMr. G D Ratnayake
positionDeputy Director
Emailratnayakeg@boi.lk
Tel+94 1122336876
Mobile+94 773671073
Fax+94 112430625
 
NameMr. H A G D Thilakarathne
positionDeputy Director
Emailthilakh@boi.lk
Tel+94 1122336876
Mobile+94 718464195
Fax+94 112473127
 
NameMr. E A Vijithananda
positionDeputy Director
Emailvijithanandae@boi.lk
Tel+94 1122336876
Mobile+94 711301458
Fax+94 112430 625
 

Export Unit

 
NameMrs. Rukshani Fernando
positionSenior Deputy Director
Emailrukshanif@boi.lk
Tel+94 1122 33 19 12
Mobile+94 778 148 256
Fax+94 112 342 405
 
NameMr. Nandasena Rathnayake
positionDeputy Director
Emailnandasenar@boi.lk
Tel+94 112 241 878
Mobile+94 715 174 135
Fax+94 112 342 405
 
NameMr. U.P.A.G. Jayalath
positionDeputy Director
Emailjayalathg@boi.lk
Tel+94 112 435 407
Mobile+94 77 6524 628
Fax+94 11 234 2405
 

Verification & Services Unit

 
NameMrs. S.K. Boteju
positionSenior Deputy Director
Emailkalyanib@boi.lk
Tel+94 112342 403
Mobile+94 777 807 662
Fax+94 112 323 134
 
NameMr. K D S Ranatunga
positionDeputy Director
Emailsarathre@boi.lk
Tel+94 112323383
Mobile+94 714851076
Fax+94 112 323 134
 
NameMr. W J Padukka
positionDeputy Director
Emailpadukkaj@boi.lk
Tel+94 112323383
Mobile+94 77 358 9979
Fax+94 112 323 134
 

Central Verification Terminal

 
NameMr. Rohan P Wedage
positionDeputy Director
Emailwedagep@boi.lk
Tel+94 112053423
Mobile+94 76 9117717
Fax+94 112547485
 

Air Cargo Terminal

 
NameMr. Srimal Jayawardena
positionDeputy Director
Emailsrimalj@boi.lk
Tel+94 112265183
Mobile+94 77 3589961
Fax+94 11 2251830
 
NameMr. Bandula Jayasekara
positionDeputy Director
Emailbandulaj@boi.lk
Tel+94 11252155
Fax+94 11 2251830
 
NameMr. K R P Grero
positionDeputy Director
Emailgrerop@boi.lk
Tel+94 11 4833834
Fax+94 11 2251803
 
NameMr. K R P Grero
positionDeputy Director
Emailgrerop@boi.lk
Tel+94 11 4833834
Fax+94 11 2251803
 

Katunayake Export Processing Zone

Documentation Unit

 
NameMr. M.V. Wijesinghe
positionSenior Deputy Director [Investor Services]
Emailwijesinghev@boi.lk
Tel+94 112 252 363
Mobile+94 76 9729401
 
NameMs. Makila Rajaratne
positionDeputy Director
Emailmakilas@boi.lk
Tel+94 11 2252 358
 
NameMs. W.S. Piyaseeli
positionDeputy Director
Emailpiyaseelis@boi.lk
Tel+94 11 2252 358
 
NameMr. Saman Wijegunawardena
positionDeputy Director
Tel+94 11 22 52 358
 

Visa & Services Unit

 
NameMs. M. Ariyadasa
positionDeputy Director
Emaillakshmia@boi.lk
Tel+94 11 22 55 149
 
NameMs. Roshini Perea
positionDeputy Director
Tel+94 11 22 55 149
 

Verification Unit

 
NameMr. Hemantha Gamage
positionDeputy Director
Emailhemanthag@boi.lk
Tel+94 11 22 52 361
 
NameMr. J K Vithanage
positionDeputy Director
Tel+94 11 22 25 361
 
NameMr. Channa Wanniarachchi
positionDeputy Director
Tel+94 11 22 52 361
 

Biyagama Export Processing Zone

 
NameL L Ravindra Prasad
positionSenior Deputy Director [Investor Services]
Emailravindrap@boi.lk
Tel+94 112465216
Mobile+94 777800253
Fax+94 112465210
 

Verification Unit

 
NameK K S U Upulsiri Perera
positionDeputy Director [Verification]
Emailupulsirip@boi.lk
Tel+94 112465219
Mobile+94 71-8100867
Fax+94 112487002
 

Documentation Unit

 
NameM A Anura
positionDeputy Director [Documentation]
Emailanuram@boi.lk
Tel+94 11 2465218
Mobile+94 71 8600052
Fax+94 11 2465210
 

Kandy Industrial Park

 
NameMr. T.M. Prassanna Tennakoon
positionDeputy Director (Investor Services)- KIP
Emailprasannat@boi.lk
Tel+94 812 420 019
Mobile+94 71 8058 479
Fax+94 81 2420 091
 

Koggala Export Processing Zone

 
NameMr. M W G Punyawansa
positionDeputy Director (IS)
Emailprasannat@boi.lk
Tel+94 91 2283 455/+94 91 2283 425
PABX229
Fax+94 91 2283 370
 

Seethawaka Export Processing Zone

 
NameMr. K T A D R Kasthuriratne
positionDeputy Director
Emailkasthuriratner@boi.lk
Tel+94 36 22 31 081
Fax+94 36 2231 083
 

Horana Export Processing Zone

 
NameMrs. Nelusha S Wickramasinghe
positionAssistant Director
Emailnelushaw@boi.lk
Tel+94 34 2258 077
Fax+94 34 2255 687
 

Malwatta Export Processing Zone

 
NameMrs. M K A Malkanthi
positionDeputy Director
Emailmalkanthia@boi.lk
Tel+94 33 2296 166
Fax+94 33 2288 826
 

Wathupitiwela Export Processing Zone

 
NameMrs. H A A P Piyasiri
positionAssistant Director
Emailpiyasiria@boi.lk
Tel+94 33 2283 040
Fax+94 33 2283 040
 

North Western Regional Office

 
NameMrs. Ganga Bandara
positionAdministrative Officer
Emailbangab@boi.lk
Tel+94 37 2277 037
Fax+94 37 2277 036
 

Polgahawela Export Processing Zone

 
NameMr. Lakshman Weragoda
positionAdministrative Officer
Emailluxmanw@boi.lk
Tel+94 37 244 657
 

Mawathagama Export Processing Zone

 
NameMr. Tharanga Samarakoon
positionManagement Assistant
Emailtharangas@boi.lk
Tel+94 37 2298 147
 

Mirigama Export Processing Zone

 
NameMs. Chamari Madushani
positionManagement Assistant
Emailchamarim@boi.lk
Tel+94 33 2274 657

Environmental Clearances

 

The operations of all enterprises should be carried out ensuring conformity to the provisions of the National Environmental Act and its regulations. The enforcement of provisions under the National Environmental Act is carried out by the BOI in respect of all projects established within its Export Processing Zones. A list of activities which could be accommodated in respect of each EPZ has been prepared and could be made available on request. In respect of Enterprises outside the Export Processing Zones, the BOI grants Environmental Clearance and issues Environmental Protection Licences after obtaining concurrence from the CEA where necessary.

The Environmental Impact Assessment regulations of Sri Lanka include a list of Prescribed Projects in respect of which a specified procedure has been laid down in the regulations for granting of environmental clearance. The Environment Department of BOI assists the project proponents in obtaining Environmental Clearance by providing the necessary guidance in case of Prescribed Projects. Relevant schedule is attached in the Environmental Norms.

This document is a Guide in respect of the Environmental Protection requirements and the Standards to be adhered by the Enterprises both within and outside the Export Processing Zones.

Further information on Environmental Protection requirements and advice could be obtained from the Environment Department of BOI.

Engineering Approvals

Role of the Engineering Approvals Department is to provide location related services for Section 17 Projects. Investors visit Engineering Approvals Department at four occasions during the implementation period of their respective projects.

Site Approval

Before signing the agreement with the BOI, investor is supposed to obtain an approval for the proposed site, from the BOI. The approval process includes a site inspection and a brief study about the environmental impacts on future project and vise versa. A letter confirming the suitability of the site is issued to the investor at the end. This is a per-requisite for signing the Agreement, with the BOI on the project.

Building Plan Approval

After signing the agreement, and before commencing construction at the site, it is required to obtain an approval for the building plans from the Engineering Approvals Department of BOI. “BOI guidelines for factory building”, explains in detail, the submission requirements and other information, the investor need to know with this regard.

Quantity Certification

Section 17 BOI projects are entitled to import construction items/materials for their projects, provided the item type is not included in the “negative list”. Engineering Approvals Department assists the investor by recommending the quantities of these items/materials, shipment by shipment basis to the Customs, after checking them against the plans and the BOQ.

Certificate of Conformity

Once the construction of the building is completed, Engineering Approvals Department visits the site for the final inspection. Certificate of Conformity (COC) is issued if the construction is completed in accordance with the approved plans and the premises is ready for the commercial operations. COC is a pre- requisite for commencing commercial operations.

Industrial Labor Relations

 

Labor laws of the country are applicable to all enterprises, including BOI enterprises, and the Ministry and the Department of Labor are responsible for labor administration functions, including labor law enforcement and Industrial Relations.

The Board of Investment of Sri Lanka promotes and facilitates labor management co-operation and industrial harmony in the enterprises coming under its purview and towards that end, provides advisory services and guidance to employers and employees through its Industrial Relations Department.  Officers from this department will offer advisory services and guidance to employers and employees on all aspects in the area of industrial relations.  Enterprises should bring to the notice of the department any apprehended or existing disputes or problems faced by them in this area so that they could be attended to promptly with a view to speedy settlement by the appropriate authorities.

The Labor Standards and Employment Relations Manual issued by BOI lays down good Industrial Relations principles and practices and sets out the basic terms and conditions of employment to be observed by BOI enterprises operating both within and outside the Export Processing Zones of Sri Lanka.

All BOI enterprises are expected to observe the Industrial Relations principles and practices laid down in the Labor Standards and Employment Relations Manual, the provisions of the relevant labor laws and terms and conditions of employment less favorable than the basic standards set out in this Manual.  They are also required to maintain a healthy and harmonious industrial labor relations climate conducive for higher efficiency and productivity.

Services provided by the Industrial Relations Department

1) Provide Advisory Services

  • Distribution of Labor Standard & Employment Relations Manual.
  • Issuance of clarifications / opinions on IR related matters.
  • Organizing discussion / meeting / workshops for sharing the knowledge.

2) Monitor the Compliance of Labor Standards by BOI Enterprises

  • Conducting routine Labor inspection.
  • Verifying the project status prior to granting special facilitates. eg: Visas for expatriates, green channel facility etc.
  • Sharing information with liaison authorities.
  • Investigation into complaint / grievances of employees.

3) Promote Social Dialogue

  • Facilitate to form and operate the Employees’ Councils
  • Harmonizing and mediating the trade union activities.
  • Encouraging to implement ILO Core Labor Standards.

4) Facilitate to maintain productive labor force

  • Facilitate to meet the manpower requirement through job placement centers. (Job Banks)
  • Organizing the program / workshop to educate the employees on positive thinking. / Industrial Safety and Health Services etc.,
  • Encourage to offer special career development program for the employees (Eg. Foreign training)
  • Facilitate to resolve the industrial disputes speedily.
  • Establishment of Day Care Centers in EPZs for the children of EPZ employees.

The BOI is also committed to promote the application of the principles undertaking the Global Compact and related International Labor Standards by the employers in the BOI enterprises, both within and outside Export Processing Zones.  Accordingly, Labor Standards and Employment Relations in the BOI enterprises will be governed, inter alia, by the following policies and principles;

  • Respecting the right of the workers to form and join trade unions of their own choosing.
  • Respecting the right of the workers to bargain collectively through their trade unions, or in the absence of a trade union, through other organization or body consisting of their elected representatives in the workplace.
  • Affording protection to workers’ representatives and trade union officers against any act prejudicial to them, including dismissal based on their status or activities as workers’ representatives.
  • Eliminating forced or compulsory labor.
  • Abolishing child labor.
  • Eliminating discrimination in employment, occupation and remuneration against workers on such grounds as race, sex, religion, political opinion.
  • Ensuring stability in employment.
  • Providing safe and hygienic working conditions
  • Establishing appropriate machinery for consultation and co-operation between elected representatives of workers and employers on matters of mutual concern.
  • Establishing grievance procedures for the examination of workers’ grievance.
  • Offering fair wages and benefits and conditions of employment to workers.
  • Eliminating harsh and inhuman treatment of workers.
  • Eliminating excessive working hours and overtime work.
  • Affording appropriate facilitates to workers’ representatives in the undertaking to carry out their functions promptly and efficiently.
  • Formulating effective communication policy within the workplace to promote rapid dissemination and exchange of information relating to various aspects of the undertaking and to the social conditions of the workers.
  • Providing advisory services on labor and industrial relations matters to employers and employees and promoting and facilitating effective prevention and settlement of Industrial Disputes.