The TIEP-I is where the exporters can relieved from the payment of Import duties and taxes, the basis of that imported goods are untended for Manufacturing, Processing or Assembling in subsequent exports.

The Purpose of TIEP-I

  • Facilitate Exporter and Manufactures to produce at lower cost and compete in the global context.
  • Encourage small and medium level businesses to use these facilities to maximize productivity

The Inputs permitted by TIEP-I

  • Raw Materials, Components and part which will be incorporated in export products
  • Parts for assembly of the product to be exports
  • Consumable
  • Packing Materials in finished
  • Raw Material for producing pack materials
  • Exports Catalogs and brochures


Who can use TIEP-I

Direct Exporters

The manufacture who manufacture for export purposes

Indirect Exporters

The Manufactures who provides goods as a input of other export goods.

Indirect Exporters and TIEP-I

When the indirect exporters’ supplies goods to the direct Exporters, the following should be considerable

  • Customs Approved Bondsman
  • TIEP Certificate Holder
  • BOI Enterprise approved under section 17 of the BOI Act
  • Customs Approved Industry (operating under Investor Facilitation center)

Documents for registration of TIEP-I

  • Duly completed prescribed form (TIEP-I) in Triplicate
  • Project Report
  • Certificate of VAT registration
  • Business Registration
  • Memorandum of Articles
  • Data required for evaluating the conversion ratio and wastage factor
  • Other necessary approvals

For More information:

Export Facilitation Unit
Bonds Division
1st Floor
Customs House
Bristol Street,
Colombo 01


8 Comments for this entry

  • Hashini says:

    Thank You! This was very helpful.

  • cherika says:

    when a company manufactures and exports goods under TIEP scheme, how to mention the country of origin on CUSDEC. Can they mention it as Sri Lanka? or should they mention the country of origin of the imported goods.?

    • Prasanna says:

      Dear Cherika,

      Its depend, if your main products is from Sri lanka you can state it as “Made in Sri lanka” or “Origin is Sri Lanka”, if your main product from abroad than you should state that origin of that products.

      if you packed Sri lankan Tea with Imported Packing materials you should stated as Origin is Sri lanka

      if you imported some Green tea from China and packed in Local manufactured Packing Materials you, you should stated as ” Other Origin Tea; pack in Sri Lanka”

      Its like that..
      Hope its clear.

  • Surendra Mohan Gupta says:

    What is the answer to the query posted by Cherika?

  • Godwin Nixon says:

    Dear Prasanna,

    our company is planning on a new project , ‘Import Finished partial finished and unfinished furniture from Indonesia and re- export it after enhancing them in Srilanka to Dubai and Maldives ” I need some assistance in regarding of preparing the documents for customs and the Ministry of industry , will you be able to assist us ,

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