Finance Act 2003 · As enacted · Part I · Embarkation Levy
2. Embarkation Levy
Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.
Official translationFrom Department of Government Printing, unchanged
From and after the date of commencement of this
Act, there shall be charged and levied a levy to be called the
Embarkation Levy calculated in United States Dollars of such amount as the Minister may determine by Order published in the Gazette, in respect of —
every airline ticket issued outside Sri Lanka to passengers who will embark on a flight leaving Sri
Lanka or in respect of every airline ticket issued in
Sri Lanka to persons leaving Sri Lanka, the equivalent thereof in Sri Lanka rupees, calculated at such rate of exchange as may be determined by the Competent Authority with the approval of the
Secretary to the Treasury :
Provided however, no embarkation levy shall be charged and levied in respect of an airline ticket issued outside Sri Lanka to a transit passenger of that aircraft ; and 2—H 018545— 5,650 (2003/06)
every ticket issued in respect of a passenger embarking a ship leaving Sri Lanka.
For the purposes of this subsection “transit passenger”
means a passenger who departs from Sri Lanka on a connecting flight within twenty-four hours of arrival.
The provisions of subsection (1) shall not apply in the case of—
children who are less than two years of age ;
officers and members of the crew of that aircraft or ship ;
such other persons as may be prescribed.
An Order made by the Minister in terms of subsection (1) may be amended, altered or varied by a subsequent Order which shall be published in the Gazette.
Part II
Tourism Development Levy
Part III
Repeal of the Embarkation Tax Act…
Part IV