Sri Lanka

3 - Advance rulings

Articles 3.13.2 (a), (b)3.33.43.53.6 (a), (b), (c)3.73.83.9 (a) (i), (ii), (i), (ii), (iii), (iv), (c), (d)
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Indicative date of implementation 31 December 2018
Definitive date of implementation 31 December 2025
Assistance required for implementation • Legal expert support on drafting legal amendments to existing ordinances/ acts/regulations.
• Equipment/technology for upgrading the laboratory.

Tags: Legislative and regulatory framework, Infrastructure and equipment

Donor / Agency

International Trade Centre, Asian Development Bank, TFAF

Progress reported
24 September 2025 — G/TFA/N/LKA/5  
Sri Lanka Customs has successfully implemented advance rulings with a functioning system that allows traders to request and receive binding classification decisions.
With the support of international partners, including the ITC, ADB and TFAF, Sri Lanka has initiated preparatory work to expand its advance ruling framework.
Provision is Completed.

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