Sri Lanka Humanitarian Customs Regulations

Tax Exemption

  • The UNJLC website states that "the Government of Sri Lanka has issued a series of measures to accelerate the customs clearance of tsunami relief commodities. The new measures stipulate which goods can be allowed duty concessions and under what conditions.
  • According to the new measures, rice will not be allowed duty free access to protect domestic rice producers. Tents, building materials, communication equipment, medicine and other important relief items will be allowed conditional duty free access.”( )
  • “UNJLC also states that“Concessions of duties and taxes on relief supplies received by UN agencies will be granted. The duty concessions will be valid only for goods cleared by 26 April 2005.”
  • However“NGOs consignments can only be granted concessions of duties and taxes on the condition they are handed over to over to the Ministry of Relief, Rehabilitation and Reconciliation, the Director/Secretary of Social Services or to the relevant government authority.”( )
  • A document from the Sri Lanka Ministry of Finance and Planning on customs duty and taxes for relief items= , and a UNJLC guide to import procedures for UN Agencies, International Agencies and INGO’s having an agreement with the Government of Sri Lanka, have been published. The UNJLC guide lists the required documents and contains further details on prohibited goods (e.g.“Duties will be charged for used garments and textiles.”&“Office equipment should not be labeled with“tsunami relief goods””). Please see the UNJLC website for further details.


Regions / countries / territories

Asia: Sri Lanka