As enacted

Contents

4. Amendment of First Schedule of the principal enactment

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

The First Schedule to the principal enactment is hereby amended as follows :-

(1)

in PART I of that Schedule :-

(a)

by the substitution in item (iii) for the words

“has in fact been exported from Sri Lanka;”

of the words “has in fact been exported from

Sri Lanka by such exporter directly or through a trading house established for export purposes (with effect from January 1, 2009);”;

(b)

by the insertion immediately after item (xvi), of the following new item:-

“(xviA)

any goods (other than motor vehicles and goods for personal use) required for the purpose of providing of services being international transportation, being goods consigned to

Sri Lankan Air Lines Ltd, Mihin

Lanka (Pvt) Ltd or Air Lanka

Catering Services Ltd;”;

(c)

by the insertion immediately after item (xxvi), of the following new items :-

“(xxvii)

aircraft or ships classified under

Harmonized

Commodity

Description and Coding Numbers for Customs purposes at the point of importation (with effect from

August 1, 2009);

(xxviii)

timber logs classified under

Harmonized

Commodity

Description and Coding Numbers for Customs purposes at the point of importation;

(xxix)

yarn classified under Harmonized

Commodity Description and

Coding Numbers for Customs purposes at the point of importation;

(xxx)

white canes for the blind, classified under Harmonized

Commodity Description and

Coding Numbers for Customs purposes at the point of importation (effective from

December 1, 2011);

Nation Building Tax (Amendment)

(xxxi)

braille typewriters classified under Harmonized Commodity

Description and Coding Numbers for Customs purposes at the point of importation (effective from

December 1, 2011);

(xxxii)

parts of braille typewriters classified under Harmonized

Commodity Description and

Coding Numbers for Customs purposes at the point of importation (effective from

December 1, 2011);

(xxxiii)

braille writing papers and boards under Harmonized Commodity

Description and Coding Numbers for Customs purposes at the point of importation;

(xxxiv)

carriages for disabled persons, whether or not motorized or otherwise mechanically propelled, classified under

Harmonized

Commodity

Description and Coding Numbers for Customs purposes at the point of importation (effective from

December 1, 2011);

(xxxv)

orthopaedic appliances

(including crutches, surgical belts and trusses splints and other fracture appliances, artificial parts of the body, hearing aids and other appliances which are worn or carried or implanted in the body, to compensate for a defect or disability) classified under

Harmonized

Commodity

Description and Coding Numbers for Customs purposes at the point of importation (effective from

December 1, 2011);

(xxxvi)

fabric which are subject to Cess of Rs.75 per kilogram at the point of import;

(xxxvii)

locally manufactured clay roof tiles and pottery products, at the point of sale by the manufacturer;

and

(xxxviii)

paintings, at the point of sale by the artist thereof.”.

Read on from s 5