Customs gazettes comprehensive fee framework from July

Sri Lanka Customs will implement a comprehensive fee and operational framework from 1 July under new regulations issued by Finance, Planning and Economic Development Minister Anura Kumara Dissanayake under the Customs Ordinance, replacing regulations issued in 1948, 1951, 1988, 2006, 2007, and 2013.

The regulations establish a framework covering Customs service charges, cargo examination fees, information and communication technology (ICT) fees, vessel and aircraft reporting requirements, transhipment procedures, bonded facilities, and a range of administrative charges applicable across ports, airports, and inland clearance operations.

The Gazette also establishes a Customs Service Charge, Customs Examination Fees, and Customs ICT Fees Fund comprising three separate accounts. Under the framework, 10% of Customs service charges, 50% of Customs examination fees, and 20% of ICT fees will be credited to the Consolidated Fund, with the balance available for approved remuneration schemes and related operational purposes.

Under the new regulations, export cargo examination fees for Full Container Load (FCL) consignments have been fixed at Rs. 600 for the first container and Rs. 100 for each additional container. Less than Container Coad (LCL) consignments valued above Rs. 20,000 will attract a charge of Rs. 400 per Customs Declaration (CusDec), while non-containerised bulk cargo valued above Rs. 20,000 will be charged Rs. 100 per metric ton.

These compare with charges introduced under amendments gazetted in 2013, which fixed export examination fees at Rs. 550 per FCL container, Rs. 300 per CusDec for qualifying LCL consignments, and Rs. 20 per metric ton for qualifying bulk cargo exports.

For processing inward CusDecs and supervising the removal of cargo from Customs premises, Customs will charge Rs. 3,200 for a single container, Rs. 2,000 for LCL consignments of up to 15 metric tons, and Rs. 2,400 for a single motor vehicle declaration.

At seaports, Customs service charges will include Rs. 100 per twenty-foot equivalent unit (TEU) for containerised cargo, Rs. 20 per TEU for transhipment containers and empty containers, Rs. 150 per vehicle for vehicle carriers, and Rs. 6,000 per voyage for passenger vessels.

The regulations also set out an ICT fee structure under which charges will apply to Board of Investment of Sri Lanka (BOI) users, manifest reporting users, remittance reporting users, and Customs House Agents. Under a 2013 amendment, a monthly fee of Rs. 8,000 per user was prescribed for Automated System for Customs Data (ASYCUDA) World-related services. Under the new framework, the corresponding fees are Rs. 16,000 per user for BOI users, Rs. 5,000 per user for manifest reporting and remittance reporting services, and Rs. 2,000 per user for Customs House Agents.

In addition, the Gazette sets out charges applicable to airport cargo handling, courier consignments, container freight stations, bonded warehouse inspections, duty-free shop operations, Inland Clearance Depots, and Customs laboratory services. Annual licence fees for Inland Clearance Depots have been fixed at Rs. 1 million, while new applications will attract a processing fee of Rs. 200,000.

Separately, ship agents seeking to facilitate vessel operations before completion of reporting formalities will be required to maintain a bond of Rs. 1 million and a minimum deposit of Rs. 250,000 with Customs. The regulations also prescribe reporting timelines for vessels and aircraft and provide for penalties of up to Rs. 100,000 for violations.

According to the Gazette, the new regulations will come into effect on 1 July 2026.