Scene 1

Mahinda   Ramanayake 077 3043 241 mahindaramanayake00@gmail.com

Scene 2

Shall  be mean the supply of processed, assembled or manufactured goods or services to a destination outside Sri Lanka. Wholly manufactured Not wholly manufactured Value addition Process Addition Rules of Origin Exports are simply : Exchange of goods and services with other  countiries .

Goods Services Across Borders Selling Foreign Exchange

Scene 3

A person / company should register with the following institution. Export Development Board (EDB) Inland Revenue Department (IRD) Sri Lanka Customs (SLC) 	 www.customs.gov.lk  / dtiregi.html

Business Registration Certificate Certificate of incorporation Other related documents

Scene 4

Import and Export Control Act. Fauna and Flora Protection Ordinance Plant Protection Act. Forest Conservation Ordinance Rubber Control Act. Tea Control Act. Coconut Development Authority Act. Revenue Protection Act. Poison, Opium and Dangerous Drugs Act. Sri Lanka Standard Institute Act.

To enforce the other related Revenue and Social Protection Laws and Regulations

Scene 5

Preparing goods for export Booking freight Making Customs declaration Making Payment Passing Customs declaration Stuffing goods to the container Preparing cargo dispatch note / shipping note Transporting to the seaport / Airport Passing Boat Note / Shipping note Effecting shipment Upgrading export release

Scene 6

NdKav   wmkhkhk   i|yd   ieliqï   lsrSu keõ   bvlv   fjka   lsrSu f¾.=  m%ldYk   ieliZSu   (Export CUSDEC) uqo,a   f.ùu f¾.=  m%ldYk   wkqu ;  lsrSu   ^Y%S , xld  f¾.=j $  wdfhdack   uKav,h & nyd,qï  .;  lsrSu NdKav   msglsrSu   i|yd   ieliSi NdKav   jrdh   fj ; $ .= jkaf;dgqm <  fj ;  m%jdykh keõ   NdKav   msglsrSfï  , shú,a ,  wkqu ;  lr  . ekSu keõ   NdKav   f;d.h   msglsrSu wmkhkh   ksoyia   lsrSu  iïmQ¾K  lsrSu

Scene 7

Pay attention to : Description and Classification Rates of duty & levies Export restrictions

Scene 8

NdKav   úia;rh   iy   ixfla ;  wxlh   (H.S. Code) wmkhk   nÿ  ^ fiia   noao &  iy   tys   wkqmd;h  l= ulao wmkhk   iSudlsrSï   hg;g   jefgk   NdKavhlao

Scene 9

Contact freight forwarder Book freight Obtain agents seal Obtain shipping container from the yard Deliver shipping container to the exporter

Scene 10

m%jdyk   ksfhdacs;hd   iïnkaO   lr.ekSu k eõ   bvlv   fjka   lsrSu tacka ;  iS,a   tlla  , nd.ekSu nyd,qï   wx.kfhka   ksoyia   lr  . ekSu tu   nyd,qu   wmkhklre   fj ;  msg;alsrSu

Scene 11

Section 57 of the Customs ordinance Goods declaration form 53 ( Cusdec  I &  Cusdec  II) Export  Cusdec Export Invoice Packing list Other documents (If applicable) 	 - Any permit / license 	 - the blend sheets 	 - Material utilization sheets 	 - direct trader input (DTI)

Scene 12

wmkhk  f¾.=  m%ldYkh   ieliSu   (Export CUSDEC)

f¾.= w{ dm;la  57  j.ka;sh   wkqj   isÿfõ . eiÜ   ksfõokfha   i|yka   Cusdec  I  iy   Cusdec  II  fmdafrdau   Ndú;h wmkhk  f¾.=  m%ldYkh Wmkhk   bkafjdhsish   ieliSu weiqreï   f,aLKh   ieliSu w fkl =;a  kdúl  , shú,s   ieliSu 	 -  wmkhk   n,m ;% $  iy;sl 	 -  wuqKqï   Ndú;dlrk  ,o  wdldrh 	 -  wuqøjH   Ndú ;  f,aLk

Scene 13

Log in to ASYCUDA World  Complete the  CusDec  (Form 53) ASSESS Make payment At A Bank Electronically over the internet Current Account Warranting for Export Please refer Customs website for  Cusdec  guideline. www.customs.gov.lk  /Cusdec.html

Scene 14

w mkhklre   fyda   jdmamq  , smslrejka   u.ska   mrs >kl .;  lsrSu f¾.=  mrs > lkl   u.ska   wmkhk   fmdaruh   msrùu ilik  , shú,a ,  wkqu ;  lr.ekSu wod ,  f.ùu   lsrSu  -  nexl = jg   fyda  wka;¾cd,h  u.ska wmkhkh   iy;sl   lr.ekSu

Scene 15

Cash Pay order E-payments Mainly at bank of Ceylon / Peoples Bank At any bank through peoples bank

Scene 16

uqo,a   u.ska   n exl =  wKmk;a   u.ska wka;¾cd,h  u.ska , xld   nexl =j  fyda   uyck   nexl =j  u.ska

Scene 17

Passing  xport  Customs Declaration (CUSDEC)

Present Submission of physical document at relevant export office Warranting documents of exports Selection for examination Future Warranting electronically submitted documents Submission of physical documents only if required.

Scene 18

wmkhkh  f¾.=  m%ldYh   wkqu ;  lr  . ekSu

j¾;udkh mrs >kl .;  lrk   ,o , shú,a , f¾.= jg  $  heùu t ys   msgm;la   f.ak   wmkhk   wxYhg   ndroSu th   wkqu ;  lrf.k  f¾.=  mrSÌk   i|yd   bosrsm;a   lsrSu wkd .;h , shú,s   NdroSfuka   th  f¾.= jg   tùu wjYHkï   muKla  f¾.=  mrSÌKh

Scene 19

SCHEDULE 11
SRI LANKA CUSTOMS - GOODS DECLARATION
cusDEC 1
nformation
ackages
scription
dd. Info
uments
rod u ced
ertificates
nd Autho-
ization
alculation
Taxe s
DECLARATION
Customs - 53
2 Exporter
8 Consignee
14 Declarant/Representative
18 Vessel/FIight
21 Voyage No./Date
3 Pages
5 Items
CBBEI v Colombo Boi Exports(Sea Cargo)
Customs Reference Number:
4 List
Manifest
6 Total Packages 7 Declarant's Sequence Number
2017
9 Person Responsible for Financial Settlement
II Trading
12 Value Details
TIN:
13 C.A.P.
TIN:
Ctry
15 Country of Export
16 Country of Origin
20 Delivery Terms
22 Currency and Total Amount Invoic.
ISA ctry.Ex.code 17ACtry oestcod
17 Country of Destination
Exchange Rate
25 Mode of Transp 26 Inland mode
at border
Transport
30 Location of Goods
Marks and Numbers - Containers No(s) - Number and Kind
Marks &
Nos of Pkgs:
Number & Kind:
Containers No(s):
Description:
Licence No
19 ctr.
D. Qty
28 Financial and Banking Data
Terms of Payment:
Bank Code:
Bank Name:
Branch:
32 Item
MFF C)
48 A.C. Number
Ref. No.:
33 Commodity (HS) Code
34 Ctry of Origin
37 Procedure Co...
35 Gross Mass (Kg)
38 Net Mass (Kg)
24 Nature of
Transt.
36 Prefer.
39 Quota
Type
Tax base
oval
Rate
Total
Amount
40 Previous Document/3L NO./AWB No.
41 UOM & Qty. 1
41 UOM & Qty.2
46 Statistical Value
49 Identi. of Warehouse and Period
a ACCOUNTING DETAILS
Mode of Payment
Assessment Number:
Receipt Number
Guarantee
Total Fees
Total Declaration
CASH
Date :
LKR
53.
54.
Ido hereby confirm that all particulars entered by me or on my behalf
in the CusDec and electronically transferred to the Sri Lanka Customs
are true & correct, and that the same particulars appear in print form
on this document.
SIGNATURE OF IMPORTER / EXPORTER / AGENT: — „
DECLARATION SUBMITTED BY
SIGNATURE OF CUSTOMS HOUSE AGENT
10 NUMBER

Importance  :  To identify the type of Export  To take statistics 	  To monitor temporary and re-export

Scene 20

Scene 21

Scene 22

Outright Export 	 NdKav   i|yd   ksIamdokh  $  w.h   tlalsrSula   lrk Temporary Export 	 Y%S , xldfjka   hï  ld¾hka  i|yd   wmkhkhù   kej ;  meñKs   NdKav 	 Repair & Return / Processing & return Re-export 	 wdkhkh   lrk  ,o  NdKav   Ndú;d  l,  fkdyels  ;; ajfha   miqjk   NdKav   kej ;  iemhqïlreg   heùu Transit for export 	 jrdh  ;=,  f.dvndk  ,o  kuq;a  ; j;a   kejlska   fjk;a   rglg   heùug   we;s   NdKav

Scene 23

Sea Cargo remains by far the most cost effective way to move goods and raw materials in quantity and the majority of the world trade is carried in ships. If shipper uses a whole container, this is called fully container.

Scene 24

If shipper does not have a full container local and share with one or more exporters, this is called a “Less than container load” (LCL shipment)

Scene 25

CDN shall accompany each container SN shall accompany the last container Present CDNN to the Customs at the Gate CDNN is verified & endorsed with the date & time One copy is retained and other is returned Deliver the container(s) to the port Future eCDN  /  eSN  is updated in the computer

Scene 26

ish¿u   nyd,qï   iu .  CDN  , shdmosxps  ù ; sîu Shipping Note  , shú,a ,  wjYH   nyd,qu   iu . ; sîu m%Odk   f.aÜgqfõ   we;s  f¾.= ld¾hd,hg  CDN   NdroSu tys   tla   msgm;la  ; ndf.k   wfkla   msgm;a   wdmiq   oSu nyd,qu   jrdh  wx.kh  fj ;  m%jdykh ECDN / ESN  u.ska   tjd   mrs >kl .;  lr  . ekSu

Scene 27

Customs deliver the “Shipment allowed” shipping to the port operator Port operator effects the shipment Future “Shipment Allowed” notice will be issued electrically

Scene 28

“ keõ .;  lsrSu   wkqu;hs ”   hkak    SN  tflys   i|yka   lsrSu jrdh  ;=,  isák   l%shdlre   úiska   kejg   nyd,qu   heùu wkd .; fhaoS   fuh   úoHq;a   u.ska   keõ .;  lsrSu

Scene 29

Customs update “Export Release” in the computer after passing SN Export Release required for  	 - Obtaining VAT refunds 	 - Accurate statistics to Central Bank 	 - Determination of VAT deferment facility by the BOI 	 - Assessment of outstanding exports 	- Duty rebate claims 	- Setting off the liabilities under TIEP scheme 	- Export Development reward Scheme (EDRS)

Scene 30

Selection for examination at warranting Appointment of panel of officers Making payments Examination and endorsement / reports at 	 - Exporter’s premises 	- Container freight stations 	- Air Cargo Premises (Perishable goods and currier packages) 	- Sri Lankan Cargo, Colombo 04 (Non commercial goods 100 kg) Deliver cargo for export

Scene 31

Financing the respective industry (plough back) Discourage Exports in raw form Encourage exports of value added products Make available local raw material for local industries

Scene 32

Export  Cess  to be paid when raw material or traditional products without value addition (Tea, Rubber, Coconut) are export. Sri Lanka Tea Board  Cess CDA  Cess   RDD  Cess

Scene 33

CED to be payable on certain export items. Ex: Cashew nuts (in shell / fresh raw vein quartz, semi finished products of iron or non alloy  strel )

Scene 34

The Trade Sample up to the value of 50,000 can be exported freshly and only a Customs Declaration form needs to be furnished.

Scene 35

Export facilitation  centre  has been established 478/6 K Cyril C  Perera   Mawatha , Colombo 13 M/s Trico Logistics Ltd Designated service provider facilitation includes the processing of export  Cusdec  examination of cargo and Boat note passing

Scene 36

Export CUSDECs are lodged and assessed in the ASYCUDA system. Payments due will be made to the bank or Shroff as the case may be.  If paid to the bank, system will automatically update the CUSDECs.  If paid to the  shroff , the CUSDECs will be manually updated by the ASC (Updating) at the EFC. Warranting of CUSDECs in the system is done by DDC/SC and selection for examination is made where necessary. When a container is ready for shipment electronic Cargo Dispatch note (e-CDN) is lodged in ASYCUDA system and five print-outs (hard copies) of the same are obtained.

Scene 37

An in Gate pass from service provider and an e-CDN obtained from the ASYCUDA system should be accompanied with each export container to the EFC. When the In Gate Pass is generated at the EFC, in Gate staff will know whether the container has been detained b the Customs.  If so the container will be delivered to the examination area for inspection, otherwise the container will be directed to the CDN Acknowledgement Counter in Drive through.  Export Release will be given and update the ASYCUDA system when the shipment effected and Mate receipt / shipping note of the particular shipment were returned to the ASC Boat Note at EFC.

Scene 38

Short shipment update of BOI Enterprises will be done by BOI. Short Shipment update of LCL shipments consolidated at CFS yard will be done at CFS yard by ASC. Short Shipment of other FCLs will be updated by the Boat Note passing officer.

Scene 39

Direct Export –  Rcq   wmkhk Indirect Export –  jl %  wmkhk jl %  wmkhklrejka   úiska   ksIamdokh   lrkq  , nk   NdKav   Rcq   wmkhklrejka   fj ;  úlsKSu Eg : Ploy bags, Labels, Hangers

Scene 40

l¾udka;  iy   iemhqï  cd,  wxYfhka   frosms <s  wxYfhka  , shdmosxÑ   ùu Warehouse code  tlla  , nd.ekSu f¾.= fõ  l¾udka;  iy   fiajd   wxYfha   (Bonds Division)  , shdmosxÑ   ùu

Scene 41

Y%S , xld  f¾.= fõ   we;s   TIEP Scheme  fol   hgf;a  , shdmosxÑ   úh   yelsh   (Temporary Imports for Export Processing) TIEP I 	 iq ¿  wmkhk   wekjqï   i|yd  f¾.=  noafoka   ksoyiaj   wuqøjH   wdkhkh   lsrSu   TIEP IV 	 wmkhk   NdKav   ksIamdokh   i|yd   hkaf ;% damlrK   wdkhkh   lsrSu  ‘

Scene 42

There are two schemes currently in operation. TIEP 01 (Temporary Imports for Exports Processing) Scheme for import of raw materials. TIEP 04 (Temporary Imports for Export Processing) Scheme for import of machinery and capital goods.

Scene 43

Prepare a project report Prepare a recipe for the export item. Collect the TEIP 01 registration form from Customs I & S Division (Bonds Division)  Go to the Ministry of Industries / Line Ministries for the approval of recipe. Submit the TIEP 01 application form the Customs I & S Division with the approval of Ministry of Industries / Line Ministries. Submit a Guarantee to cover the liabilities.

Scene 44

If registered under TIEP 01 scheme, then a company Guarantee / Corporate Guarantee for VAT liability. If registered as an exporter in Customs records, then a combination of Bank Guarantee and Company Corporate Guarantee. In all other cases, a Bank Guarantee to cover the VAT liability.

Scene 45

What type of Guarantee for TIEP 01 Scheme

100% Bank Guarantee for the first two years. 25% Bank Guarantee & 75% Company or Corporate Guarantee after a successful operation of two years. 100% Company or Corporate Guarantee after a successful operation of four years.

Scene 46

Prepare a project report Collect the TIEP 04 registration from Customs I & S division (Bonds Division)

Scene 47

What are the benefits under TIEP 01 scheme

All levies are exempted under this scheme as the goods are re-exported. VAT payment may be differed at the time of importation and settles by submitting a VAT voucher from IRD  VAT paid up front at the time of importation and at Inland Revenue Department. A guarantee to be given to cover the exempted levies.

Scene 48

What are the benefits under TIEP 04 scheme

PAL is payable at the time of importation. VAT may be paid up front or deferred at the time of importation. All other levies are exempted. A guarantee to be given to cover the exempted levies.

Scene 49

VAT Deferred facility will be approved at Customs I & S division (Bonds Division) A guarantee to be given to Customs to cover the VAT liability separately.