Skip to content
srilawsby aturio
As enacted
Contents

Part VIII · Imposition of Vehicle Entitlement Levy

26. Collecting the levy for any period commencing on or after January1, 2019

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

(1)

The levy payable under section 24 for any period commencing on or after January 1, 2019, on any vehicle in respect of which the Letter of Criedit has been opened on or after January 1, 2019 and imported into Sri Lanka, shall be paid by the importer of the vehicle to the Director-General of Customs, 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)

Upon payment of the levy, the Director-General of

Customs shall issue a certificate called “Vehicle Entitlement

Certificate” in the form as may be prescribed, by regulations made under this Act.

(3)

The provisions of the Customs Ordinance (Chapter

235) which apply for the collection and recovery of any customs duty, shall, mutatis mutandis, apply for the collection and recovery of the levy under this Part.

Read on from s 27

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