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Part I · Imposition of Ports and Airports Development Levy

10. Interpretation

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

In this Part, unless the context otherwise requires,

“article” means any goods, materials, foreign currency notes, any agricultural or horticultural products or merchandise but does not include diamonds, gems, gold, jewellery and electronic items, imported for the purpose of processing and re-export.

Part II

Amendment of Part I of the Finance Act…