Provision of other Services by the Investor Services Department
Transfer / Purchase of Material & Accessories
BOI Enterprises are permitted to transfer raw material and accessories between BOI and non-BOI enterprises to be used for production of items for export.
For this purpose you should obtain approval from the respective Investor service centre using the application form 45/FO/IS/09 which can be download from our website.
You are also requested to submit a CUSDEC prior to effecting the transfer. If the transferee is a non-BOI company approval from the Ministry of Textiles Inds. Development is required.
Subcontracts for Urgent Production Orders
Subcontracting to meet your urgent production orders would be permitted if requested in the relevant application form 45/FO/IS/06 which could be downloaded from the website.
BOI enterprises are not permitted to undertake subcontracts for non-BOI companies. However, subcontracts could be awarded by any BOI enterprise to a BOI or non-BOI company.
All finished items and balance material should be brought back to the enterprise after completion of the subcontract.
Removal of Raw Material, Finished and Semi Finished Goods for Processing
Raw material imported on duty free basis and finished and semi finished goods could be taken to BOI or non-BOI companies for further processing.
The processed items should be brought back to the BOI enterprise as per the conditions laid down in the approval given.
Request for approval should be obtained on submission of an application 45/FO/IS/10 which could be downloaded from the website.
Sale of Finished Products in Local Market
Sale of finished products in local market is permitted as per the conditions laid out in the agreement
Sale is subject to payment of customs duty and other levies determined by Sri Lanka Customs
A consolidated levy of Rs. 25/= in lieu of Customs duty and other levies and CESS for Garments
A consolidated levy of Rs. 25/= and CESS for half a dozen pair of socks and half dozen pair of panties
The respective Application form 45/FO/IS/30 should be downloaded from the website
Loan of Machinery & Equipment
Transfer of Machinery on loan or rental basis
BOI enterprises could obtain or transfer Machinery and Equipment to or from a BOI enterprise on loan basis
They could also obtain machinery and equipment from a non-BOI enterprise on rental basis. The respective application form 45/FO/IS/13 to be submitted to the relevant IS Centre for this purpose, could be downloaded from the website.
Items Sent for Repairs
Temporary removal of machinery, spare parts and other equipment on duty free basis for repairs and modification is also permitted to BOI companies on obtaining the approval for the relevant service centre.
If the quantity of machines are more than 5, the company has to submit a corporate guarantee to the relevant Investor Services Centre
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