Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Sri Lanka customs allows the following items entry to the country as a
document shipment:
- Annual reports
- Blueprints and drawings (includes sepia drawings)
- Cash letters, negotiable bonds and drafts
- Cheques and credit cards
- Computer print-outs
- Graphs
- Intercompany mail
- Magazines
- Manuscripts
- Maps and charts
- Price lists
- Proposals and bids
- Seismic data
- Slides
- Specifications sheets
- Traveller's cheques
- Visa applications
The following are considered documents, and allowed duty-free entry to
Sri Lanka from Canada, provided each abides by the criterion shown
below:
| Document Type | Restriction |
|---|
| Advertising literature | May be censored by customs authorities |
| Airline tickets | Maximum of 20 blank tickets allowed |
| Books | Maximum of 5 books per shipment |
| Business cards | No more than 50 cards per shipment |
| Brochures, business cards, and pamphlets | A maximum of 20 pieces in a shipment |
| Manuals | Only if they are of a technical nature |
| Newsletters | May only be for intercompany use |
| Passports | Must have approval from the authorities of Immigration and
Emigration |
| Periodicals | No more than 20 per shipment |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_ES
A gift of a personal nature shipped to Sri Lanka from Canada is
allowed entry exempt from duty if its value is 15,000 Rs or less
(about $95 CAD); gifts of 10,000 Rs or less ($60 CAD) are exempt from
VAT.
NOTE:
Gifts must be shipped in
reasonable quantities. If a shipment of gifts is deemed to be too
large, customs will declare the goods a commercial shipment.
Shipments from Individual-to-Individual
A gift shipment from an individual in Canada to an individual in Sri
Lanka will be exempt from duty and taxes as follows:
- If its value is 15,000 Rs or less (about $95 CAD), then no duty
- If its value is 10,000 Rs or less (about $60 CAD), then no VAT
Shipments from Business-to-Business
A gift shipped from a business in Canada to a business in Sri Lanka
will incur duty and taxes regardless of its value.
Shipments from Business-to-Individual
If a business in Canada ships a gift to an individual in Sri Lanka, it
will incur duty and taxes. There are no exceptions.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Miguel ángel Asturias
Calle 24 3-81
Sri Lanka City
01001
Sri Lanka
Phone: +502 2208 7777 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
If there are multiple gifts in one shipment, be advised that the
quantity must be reasonable; otherwise, customs officials may consider
it a commercial transaction, and duty and taxes will therefore be
charged.
Provided the value of the shipment is 10,000 Rs or less (about $60
CAD), it will be exempt from VAT; and if it is 15,000 Rs or less
(about $95 CAD), no duty will be incurred.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Miguel Ángel Asturias
Calle 24 3-81
Sri Lanka City
01001
Sri Lanka
Phone: +502 2208 7777 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://www.customs.gov.lk/personal/online-buyers/
Personal effects shipped to Sri Lanka will be exempt from duty
provided:
- They are for the use of the individual and/or his or her family
- The amount of goods in total, or of any particular item, is clearly
for household use only and cannot be construed as a consumer
quantity
- The shipment arrives from 30 days before to 90 days after the
arrival of the owner
Moving Temporarily
Students
There is no information available at this time concerning students
moving to Sri Lanka with their personal effects to study.
Non-students
Non-students who move temporarily to Sri Lanka may ship their personal
effects (also referred to unaccompanied personal baggage) exempt from
duty charges. Restrictions on the shipment include:
- The goods are not for exchange or sale
- They are in an amount suitable to the size of the household (i.e.
not a commercial quantity)
- Will not be given to someone as a gift
Moving Permanently
Lankan citizens may ship their personal effects into Sri Lanka exempt
from duty charges provided:
- They are imported strictly for the use of the individual and/or his
or her family
- The amount of goods is clearly for the household only, and is not in
a commercial quantity
- The shipment arrives no more than 30 days before and 90 days after
the arrival of the owner of the goods
Personal Effects Checklist
- They are imported strictly for the use of the individual and/or his
or her family
- The amount of goods is clearly for the household only, and is not in
a commercial quantity
- The shipment arrives no more than 30 days before and 90 days after
the arrival of the owner of the goods
Sources:
https://srilankatradeportal.gov.lk/index.php?r=site/display&id=5%5BUnder
https://www.customs.gov.lk/wp-content/uploads/2021/06/LISTOFGOODS.pdf
https://www.customs.gov.lk/personal/travellers/
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Miguel Ángel Asturias
Calle 24 3-81
Sri Lanka City
01001
Sri Lanka
Phone: +502 2208 7777 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
There is limited information available concerning what may or may not
be shipped to Sri Lanka.
You May Ship
Do Not Ship
- Honey
- Coffee, tea, and maté
- Spices
- Dairy products
- Meat products
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sources:
https://www.upu.int/UPU/media/upu/files/postalSolutions/programmesAndServices/postalSupplyChain/customs/prohibitedArticles/ListOfProhibitedArticles.pdf
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Miguel ángel Asturias
Calle 24 3-81
Sri Lanka City
01001
Sri Lanka
Phone: +502 2208 7777 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Commercial samples sent to Sri Lanka for business purposes may enter
the country duty and tax free up to the following limits:
- If its value is 10,000 Rs or less (about $60 CAD), then it will be
exempt from VAT
- If its value is 50,000 Rs or less (about $310 CAD), then it will be
exempt from duty
- The item is marked as a sample
- The time limit for re-exportation from Sri Lanka is 6 months
NOTE:
The sample should be shipped
to a registered company in Sri Lanka.
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
Sources:
https://www.customs.gov.lk/personal/online-buyers/
https://www.customs.gov.lk/business/importing-goods/
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Miguel Ángel Asturias
Calle 24 3-81
Sri Lanka City
01001
Sri Lanka
Phone: +502 2208 7777 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising material may be shipped to Sri Lanka as a temporary import
exempt from duty charges if it leaves the country within 6 months of
its entry.
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
Sources:
https://gic.gov.lk/gic/index.php/en/component/info/?id=2277&task=info
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Miguel Ángel Asturias
Calle 24 3-81
Sri Lanka City
01001
Sri Lanka
Phone: +502 2208 7777 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Equipment shipped to Sri Lanka for repair may enter the country as a
temporary import. A refundable bank guarantee will be required to
cover any importation duties.
Items Under Warranty
No GST will be charged for equipment and items under warranty that are
repaired in Sri Lanka and returned to Canada.
Items No Longer Under Warranty
An item that is no longer under warranty and returns to Canada from
Sri Lanka will be charged GST. The GST will be charged on the value of
the repair and on any parts required for the repair.
Sending Product for Repair to Sri Lanka
If you ship a piece of equipment to Sri Lanka for repair, it may enter
the country exempt from duty because it is a temporary import;
however, a guarantee deposit will be required to cover the duty
charges.
Returning Repaired Product to Sri Lanka
Equipment that has been sent to Canada from Sri Lanka for repair may
re-enter Sri Lanka exempt from duty payments.
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Sri Lanka or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
https://srilankatradeportal.gov.lk/?r=site/display&id=889
https://investsrilanka.com/wp-content/uploads/2020/12/investor_services_brochure_new.pdf
https://www.customs.gov.lk/about-us/directorates-and-divisions/exports-directorate/
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Miguel Ángel Asturias
Calle 24 3-81
Sri Lanka City
01001
Sri Lanka
Phone: +502 2208 7777 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Goods and equipment of a temporary nature may enter Sri Lanka if
accompanied by a bank guarantee that covers the import duties. Items
should leave the country within 6 months of their entry.
Items that are allowed temporary entry to the country include:
- Commercial samples and advertising materials
- Professional equipment
- Machinery and similar goods for display at fairs, exhibitions, or
meetings
- Teaching materials
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Sri Lanka, you
can pick from 1 of the 2 Temporary Import Methods listed below.
Each option has its pros and cons. Regardless, each of the following
methods requires you to complete a Commercial Invoice (CI). More
details below.
| Option # | Temporary Import Method | Risk of paying |
|---|
| 1 | Commercial Invoice Only (no other documentation is provided) | High - if broker cannot clear goods temporarily |
| 2 | Commercial Invoice + ATA Carnet | Very Low |
| 1. Complete a Commercial Invoice (CI) only
This is the simplest and quickest option.
See example.
NOTE: You should be aware that shipping using this
method doesn't guarantee that your items will be imported duty/tax
free. Not all brokers will clear goods as temporary imports (i.e. UPS,
Fedex, DHL) nor is it a guarantee that customs won't charge any duties
and taxes. 2. Commercial Invoice (CI) + an ATA Carnet
Completing an ATA Carnet is great option for items that frequently travel
in and out of the country. It's also great because once you have an ATA
Carnet, it is accepted by 176 countries worldwide making the application
process a one-time thing.
In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of temporary
nature. ATA Carnets are beyond the scope of the article however, you can find
more information here: http://www.chamber.ca/carnet/ NOTE: It is highly recommended to get an ATA Carnet
for items that frequently travel in and out of the country and
especially so when it is valued over $2,500 USD |
In addition to the 2 options listed above, the following conditions
must also be met in order to qualify for a duty and VAT free
exemption:
- The goods arrive and leave in the same condition, allowing for
normal wear-and-tear; maintenance and minor repairs are allowed
under certain conditions
- If an ATA Carnet is used, the goods may stay no longer than 1 year
in Sri Lanka
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://srilankatradeportal.gov.lk/?r=site/display&id=889
https://www.customs.gov.lk/about-us/directorates-and-divisions/industries-services-directorate/temporary-admission/
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Miguel Ángel Asturias
Calle 24 3-81
Sri Lanka City
01001
Sri Lanka
Phone: +502 2208 7777 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
All sold goods will incur duty and VAT when they enter Sri Lanka with
the exception of shipments for personal use of the recipient and if
the value:
- Is 10,000 Rs or less (about $60 CAD) to be VAT free
- Is 15,000 Rs or less (about $95 CAD) to be duty-free
Occasional Shipper
If you are an occasional shipper of sold goods, for example via eBay,
the items will be exempt from VAT if their value is 10,000 Rs or less
(about $60 CAD); and exempt from duty if their value is 15,000 Rs or
less (about $95 CAD).
Regular shipper
Enterprises that regularly ship sold goods to Sri Lanka should consult
a licenced customs broker in Sri Lanka.
Sources:
https://www.customs.gov.lk/personal/online-buyers/
https://www.customs.gov.lk/wp-content/uploads/2021/06/Expedited-Shipments-PDF.pdf
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Miguel Ángel Asturias
Calle 24 3-81
Sri Lanka City
01001
Sri Lanka
Phone: +502 2208 7777 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
