Ports and Airports Development Levy (Amendment) Act 2020

This Act may be cited as the Ports and Airports

Development Levy (Amendment) Act, No. 5 of 2020 and shall be deemed to have come into operation on

December 6, 2019.

Section 3 of the Ports and Airports Development Levy

Act, No. 18 of 2011 (hereinafter referred to as the “principal enactment”) is hereby amended by the repeal of subsection (1) thereof and substitution therefor of the following subsection:–

“(1) The levy to be charged and levied in respect of the cost, insurance and freight value of any article referred to in section 2 shall be calculated –

at the rate of 5.0 per centum,for the period commencing on January 1, 2011 and ending on December 31, 2015;

at the rate of 7.5 per centum,for the period commencing on January 1, 2016 and ending on December 5, 2019; and

at the rate of 10 per centum, on and after

Where the Director-General of Customs charges or collects the Levy as provided in subsection (1)

of section 3 of the principal enactment as amended by section 2 of this Act, during the period commencing on

December 6, 2019 and ending on the date on which the certificate of the Speaker is endorsed in respect of this Act, he shall be deemed to have acted and to be acting with due authority and such charge or collection shall be deemed for all purposes to have been, and to be, validly made. The

Director-General of Customs is hereby indemnified against all action, civil or criminal, in respect of such charge or collection:

Provided that, the aforesaid provisions shall not affect any decision or order made by any Court or any proceedings pending in any Court in respect of any Levy collected as provided for in this Act during the said period.

In the event of any inconsistency between the Sinhala and Tamil texts of this Act, the Sinhala text shall prevail.