Finance Act 2002 · As enacted · Part I · Imposition of Ports and Alrports Development Levy
3. Levy to be paid to the Director-General of Customs
Feedback & supportOfficial English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.
The levy payable under section 2 on an article imported into Sri Lanka, shall be paid by the person importing the article to the Director-General of Customs, at the time of the import of the article. and upon payment of the levy the Director-General of Customs shall cause an endorsement to be made on the import invoice relating to that article specifying the amount recovered as the levy.
article
“article” means any goods, materials, any agricultural or horticultural products or merchandise but does not include diamonds, gems, gold, jewellery and electronic items imported for the purpose of processing and re-export.