Finance Act 2002 · පනවන ලද පරිදි · Part I · Imposition of Ports and Alrports Development Levy
3. Levy to be paid to the Director-General of Customs
ප්රතිචාර සහ සහායනිල ඉංග්රීසි පරිවර්තනය. එය සිංහල හෝ දෙමළ පාඨයට වඩා වෙනස් නම් බලපවත්වන පාඨය කුමක්දැයි පනතේම සඳහන් වේ.
The levy payable under section 2 on an article imported into Sri Lanka, shall be paid by the person importing the article to the Director-General of Customs, at the time of the import of the article. and upon payment of the levy the Director-General of Customs shall cause an endorsement to be made on the import invoice relating to that article specifying the amount recovered as the levy.
article
“article” means any goods, materials, 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.