Business
Understanding Standard Customs Inquiry Procedures
Aligning with global best practices requires Sri Lanka to embrace independent and impartial reviews where necessary
Sri Lanka Customs plays a vital role in safeguarding the national economy, both through its regulatory responsibilities and revenue collection functions. As the country’s border control authority, the Department is tasked with facilitating legitimate trade while preventing illegal activities such as smuggling and other forms of illicit cross-border movement.
As a regulatory body, Customs must also remain accountable for the actions it takes. In fulfilling its mandate, Sri Lanka Customs—similar to Customs administrations worldwide—may be required to initiate investigations that lead to formal inquiries. These investigations are conducted in line with globally accepted standards and procedures, reflecting the Department’s role in international law enforcement and its responsibility to uphold transparent, fair, and consistent practices.
Customs investigations are typically initiated upon detecting irregularities such as misdeclaration, undervaluation, or violations related to imports and exports. At present, the full inquiry process is carried out internally within the institution, without the requirement to seek an independent review. This internal structure means that matters involving external parties are handled without impartial or third-party oversight.
Although the goods or interests under inquiry often belong to private entities, decisions are made exclusively by the officials, which can give rise to concerns regarding transparency and potential conflicts of interest. A comparable investigative approach is also followed by other regulatory bodies in Sri Lanka.
Global norms
Internationally, administrative bodies engaged in decision-making are expected to uphold principles of fairness and impartiality. Accordingly, processes must adhere to key standards such as impartial decision-making, the right to be heard, transparency, access to review mechanisms, and overall procedural fairness.
In line with these norms, the World Customs Organization—through Chapter 10 of the General Annex to the Revised Kyoto Convention (RKC), the global framework for simplifying and harmonizing customs procedures—emphasises that decisions affecting traders or individuals must be subject to review. Likewise, the Trade Facilitation Agreement of the World Trade Organization (WTO), in Article 4, requires member states to ensure that importers and exporters have access to mechanisms for review or appeal of customs decisions.
The United Nations Conference on Trade and Development (UNCTAD) also highlights that fair administrative procedures are essential to preserving public trust and ensuring compliance within customs operations. Similarly, the OECD Recommendation on Regulatory Policy and Governance (2012) underscores the need for administrative bodies to maintain accountability, transparency, and procedural fairness in enforcement and adjudication processes.
Global best practices
International practice has moved toward transparent, multi-stage dispute-resolution frameworks, ensuring that decisions can be reviewed independently. This shift has created an opportunity for Customs administrations worldwide to incorporate impartial review mechanisms outside their internal structures.
In the United Kingdom, functions are distinctly separated: tax collection and border control are handled by different institutions, and appeals are adjudicated by an independent lower-level tribunal. Decisions of this tribunal may then be appealed to the Upper Tribunal and subsequently through the regular court hierarchy.
In India, review and appeal functions are assigned to the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), a statutory quasi-judicial body established under the Customs Act to adjudicate complex customs and tax disputes.
Similarly, Thailand has adopted a structured, tiered review system. Disputes undergo initial internal review by subject-matter experts, after which appeals may be taken to the national judiciary. Higher-level appeals are handled by the Customs Board of Appeals, which includes external experts, ensuring an additional layer of independent oversight.
To strengthen fairness and accountability
The international examples above demonstrate the value of clearly separating investigative, decision-making, and review functions. Such structures reinforce impartiality, enhance accountability, and strengthen public confidence in the inquiry process. These models reflect globally recognised best practices that promote transparency and fairness in customs administration.
Sri Lanka’s current framework primarily operates through an internal review process. In addition to the above, introducing an external, independent review mechanism—aligned with international standards—would further strengthen trust, impartiality, and institutional accountability. As a border control authority and a key regulator of import and export activity engaged in global trade systems, adopting internationally practised adjudication approaches would enhance the credibility and reliability of Sri Lanka Customs at every level of operation.
By Nadeeka Dissanayake
Business
USD 50 mn battery storage investment expected to power SL’s renewable energy push
Sri Lanka has taken a major step towards modernising its power infrastructure with the arrival of the country’s first commercial-scale Battery Energy Storage System (BESS), part of a USD 50 million investment expected to transform the integration of renewable energy into the national grid.
The first shipment of battery units arrived at the Port of Colombo recently for the landmark Galle and Matara BESS projects being developed by Galilee BESS (Pvt) Ltd, a subsidiary of KHEN Energy Limited. The projects are expected to play a pivotal role in enhancing grid stability, reducing renewable energy curtailment and strengthening the country’s energy security.
The shipment comprised 25 containers, including 18 battery units weighing 42 metric tonnes each, making it one of the largest and most technically demanding renewable energy cargo movements handled in Sri Lanka to date.
Energy industry officials describe the project as a milestone investment that will help bridge one of the biggest challenges facing renewable energy development—storing electricity generated from intermittent sources such as solar and wind power for use when demand peaks.
Once operational, the BESS facilities will support the National System Operator by absorbing excess renewable energy during periods of high generation and releasing it when required, thereby improving efficiency and reliability across the power network.
The technology is being supplied by global energy storage leader Sungrow Power Supply Co., Ltd., reflecting growing international confidence in Sri Lanka’s renewable energy sector and its long-term clean energy ambitions.
Beyond its energy significance, the project also highlights the increasing scale and sophistication of infrastructure investments entering the country.
Expolanka Freight (Pvt) Ltd was entrusted with the end-to-end logistics operation, overseeing customs clearance, specialised transportation, storage, unloading and final placement of the battery units at the project sites.
Finance and Project Director Fazul Ansar said the operation required extensive engineering studies, route assessments and rigorous safety planning owing to the hazardous classification and extraordinary weight of the cargo.
Head of Project Logistics Mohamed Niyas said months of preparation had gone into route surveys, lifting studies and risk mitigation planning to ensure the successful execution of the project.
Project officials said specialised multi-axle trailers and cranes with lifting capacities ranging from 100 to 150 tonnes were deployed for the operation, while access modifications and last-mile transport solutions were implemented at both project locations.
By Ifham Nizam
Business
AI and Data Analytics Summit 2026 drives the nation’s digital future
The AI and Data Analytics Summit 2026 organised by the Sri Lanka Section of BCS, the Chartered Institute for IT was successfully held on 22nd May 2026 at Waters Edge, Colombo. The high-impact summit themed “Next Generation AI & Data Analytics: Skills & Thoughts for the Intelligent Future” brought together senior policymakers, global technology experts, industry leaders, academics, and innovators to explore how Artificial Intelligence (AI) and Data Analytics are reshaping the nation’s digital and economic future.
The event, endorsed by the Ministry of Digital Economy, was graced by Waruna Sri Dhanapala, Secretary to the Ministry of Digital Economy, who attended as the Guest of Honour, underscoring the government’s strong commitment to advancing AI adoption, digital innovation, and data-driven governance in support of Sri Lanka’s broader public sector transformation agenda. Dr. Sadeep Jayasumana, Chief Scientist at Octave, delivered the keynote address on Generative AI, sharing insights into its transformative potential.
Speaking on the significance of the summit, Prof. Lasith Gunawardena, Chairman the Sri Lanka Section of BCS, the Chartered Institute for IT noted that Artificial Intelligence and Data Analytics have become present-day enablers of innovation, economic growth, and societal progress. He emphasized that the summit was guided by BCS’s purpose of Making IT Good for Society and by the national need to bring together thought leaders, practitioners, policymakers, and industry experts to foster collaboration, knowledge sharing, and the responsible adoption of transformative technologies, thereby strengthening Sri Lanka’s digital readiness and supporting a resilient, inclusive, and globally competitive digital economy.
Ransith Fernando, Chair of the summit mentioned ” This year’s summit brought together 21 speakers who shared valuable insights, ideas, and experiences. We heard inspiring success stories, gained practical knowledge from industry practitioners, and explored strategic perspectives from business leaders. These conversations highlighted both the opportunity and the responsibility before us. While innovation is accelerating globally, Sri Lanka must align policy, talent, and industry readiness to truly operationalize AI at scale and ensure an inclusive and sustainable digital transformation.”
Deshan Liyanage, Co-Chair of the AI and Data Analytics Summit 2026 commented that this year’s summit was a fully sold-out event, reflecting the growing national momentum around Artificial Intelligence and Data Analytics in Sri Lanka. He extended heartfelt gratitude to all participants who joined and contributed to the success of the summit, as well as to the sponsors whose support made the event possible. Special appreciation was conveyed to Sysco LABS as the Strategic Partner, Linear Six as the Bronze Partner, InTalent Asia as the Resource Partner, and Motivista as the Event Partner. He also acknowledged the valuable collaboration of industry associations including SLASSCOM, FITIS, and CSSL, whose partnership helped strengthen and elevate the initiative.
Business
Eswaran Brothers empowers women through a transformative leadership journey
As part of its commitment to advancing women’s empowerment and building a stronger leadership pipeline, Eswaran Brothers Exports (EB), a leading tea manufacturer in Sri Lanka, launched its flagship women’s leadership initiative, She Transforms, a customized six-month leadership development journey. Developed with award-winning leadership expert Senela Jayasuriya and supported by Value for Women, the programme forms a key pillar of the Company’s wider gender agenda focused on leadership capacity building, inclusion and long-term institutional change.
Women make up 44% of Eswaran Brothers’ workforce, yet only 23% held senior roles at the time of an initial gender diagnostic conducted with Value for Women and supported by FMO, the Dutch Development Finance Bank. The assessment found that despite their potential, many women faced unclear career pathways and limited structural support at critical life stages.
In response, Eswaran Brothers introduced strategic mindset and policy interventions designed to remove barriers and create a more enabling environment for women to grow and lead. These efforts included mentorship opportunities, enhanced support for employees returning from maternity leave, coaching for managers, and initiatives aimed at strengthening inclusion and career progression across the organization.
-
News4 days agoIMF urges Lanka not to meddle with exchange rate
-
Business5 days agoSri Lanka’s construction industry losing ground while no one watches
-
Business2 days agoIMF’s unstated rate:Sri Lanka’s $695m loan costs about 5.33% per annum
-
News4 days agoState of emergency extended
-
Features5 days agoThe Division Bell Mystery
-
News2 days agoUNP challenges NPP move to amend Vihara – Devalagam Act
-
News6 days agoRTI query of Ditwah funds: Presidential Secretariat mum on key questions
-
Features3 days agoAre threats to Buddha Sasana external or from within?
