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As enacted
Contents

Part VII · Imposition of Luxury Tax on Motor Vehicles

20. Collection of tax at the time of importation

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

(1)

The tax payable under section 19 on any specified motor vehicle imported into Sri Lanka on or after the date prescribed under section19, shall be paid to the

Director-General of Customs, by the person importing such vehicle, at the time of removing the vehicle from Sri Lanka customs, together with the import duties payable in respect of such vehicle in terms of any written law.

(2)

The provisions of the Customs Ordinance (Chapter

235) applicable for the collection and recovery of any

Customs Duty, shall, mutatis mutandis, apply for the collection and recovery of the tax under this section.

Read on from s 21

Part VIII

Imposition of Vehicle Entitlement Levy

Read on from Part VIII

Part IX

Annual Company Registration Levy

Read on from Part IX

Part X

Debt Repayment Levy

Read on from Part X

Part XI

Carbon Tax

Read on from Part XI

Part XII

Cellular Tower Levy

Read on from Part XII

Part XIII

Imposition of Levy on Mobile Short Message Services

Read on from Part XIII

Part XIV

General

Read on from Part XIV

Schedules