Skip to content
srilawsby aturio
As enacted
Contents

Part V · Payment and Collection of the Levy

19. Collection of the levy by the Director-General of Customs

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

(1)

The Director General of Customs shall collect from every taxable person, the levy 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 under subsection (1) shall be deemed to be the levy chargeable in respect of the 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 (Chapter 235) and accordingly, the provisions of the Customs Ordinance (Chapter 235) shall apply to the collection and recovery of such amount.

(4)

Where any article imported into Sri Lanka is sold –

(a)

by the Commissioner-General;

(b)

by the Director General of Customs for the recovery of any duty, levy or any charge collectible under the Customs Ordinance (Chapter 235); or

(c)

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

Read on from s 20

Part VI

Appeals

Read on from Part VI

Part VII

Recovery of Levy

Read on from Part VII

Part VIII

Liability of Certain Persons to Pay Levy

Read on from Part VIII

Part IX

Offences and Penalties

Read on from Part IX

Part X

Miscellaneous

Read on from Part X

Part XI

Adminstration Provisions

Read on from Part XI

Part XII

General

Read on from Part XII

Schedules