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srilawsby aturio
As enacted
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5. Collection of the Tax by the Director General of Customs

Official English translation. The Sinhala text prevails.

(1)

The Director General of Customs shall collect from every person referred to in paragraph (a) of subsection (1) of section 2, the tax chargeable from such person in respect of every article imported by such person, at the time such article is imported, and shall make an endorsement on the import invoice relating to such article specifying the amount so collected.

(2)

Any amount collected by the Director General of

Customs in accordance with the preceding provisions of this section in relation to any article imported by any person to whom this Act applies shall be deemed to be the Tax chargeable in respect of the liable turnover arising from the importation of such article and shall be deemed to have been paid by such person to the Commissioner-General on the day on which such amount was so collected.

(3)

Any amount collectible under subsection (1) shall for the purpose of collection and recovery of such amount and notwithstanding anything to the contrary in this Act, be deemed to be customs duty chargeable under the Customs

Ordinance and accordingly, the provisions of the Customs

Ordinance shall apply to the collection and recovery of such amount.

(4)

Where any article imported into Sri Lanka is sold—

(i)

by the Director General of Customs for the recovery of any duty, levy or any charge collectible under the Customs Ordinance; or

(ii)

by the Sri Lanka Ports Authority established by the

Sri Lanka Ports Authority Act, No. 51 of 1979, for the recovery of any dues collectible under that Act;

or

(iii)

by the Commissioner General, the purchaser of such article shall be deemed to be a person referred to in paragraph (a) of subsection (1) of section 2, and the provisions of this Act shall apply to him accordingly.

Read on from s 6

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