Understanding Standard Customs Inquiry Procedures

Aligning with global best practices requires Sri Lanka to embrace independent and impartial reviews where necessary

- BY NADEEKA DISSANAYAKE

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.