The National Import Valuation Database Unit (NIVDU) was established on 11th of January 2021 under the Compliance and Facilitation Directorate (C&FD) of Sri Lanka Customs. Our Objectives are:

  • Improve Risk Assesment
  • Curtail State Revenue Loss
  • Facilitate legitimate Traders

Our aim is to develop a valuation database for Sri Lanka Customs. The function of a valuation database is to provide referential values of commodities to Customs officers who will then be able to assess values of commodities more effectively. We envision that this process will curtail undervaluation of imports and hence secure state revenue. This process also aims to facilitate compliant traders.

About Us

Guides

These Guides will direct you to fill the Value Declaration Form in the correct way.

VDF Guide

VDF guide describes how the Value Declaration form is properly filled in every aspect

HS Guide for VDF

HS Guide specifies how commodities are required to be described in the EVDF of AsyCuDa World in import CusDecs.

General Guide for VDF

If your HS is not found in HS guide, General guide will help yu to describe the commodity properly in the EVDF of AsyCuDa World

NEWS & NOTIFICATIONS

You are instructed to be updated always as the Guides and information will change constantly.

Extra Ordinary Gazette No. 2235/69

09 July 2021

Extra Ordinary Gazette No. 2235/69 has been gazetted on 9th July 2021 by the Director General of Customs. All importers/Agents shall follow the procedure in the Gazette hereafter for Value Declarations.

National Import Valuation Database Unit

23 June 2021

Valuation Database and Website of Sri Lanka Customs have been launched by the Secretary to the Treasury on 23rd June 2021.

Spice Exports - Rapid Export Growth

23 June 2021

In the first four months of 2021, spice exports of Sri Lanka have rebounded sharply to earn USD 136.7 million which represents a 115.4% growth compared to the same period in the previous year.

Use Excel File for Value Declarations

30 June 2021

Sri Lanka Customs, ICT directorate has provided the facilities to upload the value declaration in commodity description table using excel file.

HS Guide for Value Declarations - Update

23 June 2021

NIVDU has added the following commodities to the HS Guide for Value Declarations on the 23rd of June, 2021. These guidelines have been reviewed by the Valuation Database Committee of Sri Lanka Customs. Please take note that it’s mandatory to declare specified data in the EVDF as per the guidelines.

Articles

These are Articles developed by NIVDU of Sri Lanka Customs to assist you on proper usage of Value Declaration Form.

Extended Notes - Split Type Air Conditioners

The value of a split type air conditioner depends on a number of factors such as it’s physical nature, energy efficiency and so on ...

Extra Ordinary Gazette 1335/25

Extra Ordinary Gazette 1335/25 issue on April 10, 2004 contains interpretative notes to the Articles of Scedule E of Customs Ammendment Act 01 of 2003 and shall form an intergral part of the Scedule E.

Extended Notes: Chocolate Vs. Compound

Generally the percentage of cocoa and cocoa butter drives up the price of chocolate and compound as they are the more expensive ingredients....

Extended Notes: SS Grade 304 vs 316

These two grades of stainless steel are identical in appearance. But, due to their composition, there are significant differences between the two materials....

Frequently Asked Questions

What is buying Commission?

The fees paid by an importer to his agent for the services of representing the importer abroad in the purchase of the goods that are imported.

What is selling Commission?

The fees paid by an importer to the seller's agent who generally acts for the seller seeking for the seller's goods.

What is brokerage?

Broker acts for both seller and the importer to put both parties in touch with each other. The broker’s payment is known as brokerage.

What Commissions and brokerage are required to be added to the price of the imported goods?

Only the buying commission is not required to be added to the price of the imported goods. Selling commission and brokerage should be added to the price of imported goods for Customs purposes.

Videos

Our Youtube Videos will guide you about the proper value declarations and use of resources provided by NIVDU

Value Declaration Form Video Guide 01

Creator - NIVDU

This video series will educate you about the new value declaration form and watch the first video about the adjustments in Article 8 (1) of Schedule E of Customs Ordinance.
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Value Declaration Form Video Guide 02

Creator - NIVDU

This video series will educate you about the new value declaration form and watch the Second video about the adjustments in Article 8 (1) of Schedule E of Customs Ordinance.
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Value Declaration Form Video Guide 03

Creator - NIVDU

This video series will educate you about the new value declaration form and watch the third video about the related parties, conditions and restrictions of sale.
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