නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
(1)
The following articles shall be exempt from the
Ports and Airports Development Levy—
(i)
foreign currency notes as specified under the relevant Harmonized Commodity Description and coding System Numbers for the purposes of
Customs Ordinance (Chapter 235) (with effect from
June 1, 2010);
(ii)
goods for the use of international events conducted in Sri Lanka, on donations from abroad, as approved by the Minister in charge of the subject of Finance having regard to the interests of the national economy (with effect from May 12, 2010);
(iii)
goods for any infrastructure development project out of the donations directly to Government
Ministries, as approved by the Minister in charge of the subject of Finance;
(iv)
goods for any specified project funded through foreign loans and on which project the tax is borne by the Government, as approved by the Minister in charge of the subject of Finance having regard to the interests of the national economy; and
(v)
any other article which the Minister in charge of the subject of Finance may, by Order published in the Gazette, in terms of subsection (3) of section 3, declare as being an exempted article.
(2)
Notwithstanding the provisions of sections 2 and 3, the Director-General of Customs shall defer the collection of the levy on the importation of any article, for the use of any specified project identified by the Minister in charge of the subject of Finance, by an Order published in the Gazette, having regard to the interests of the national economy on which the tax is borne by the government, with effect from
July 1, 2009 until such time the article is re-exported after the completion of such project, subject to the furnishing of a corporate guarantee which covers the amount of the tax due on the articles so imported.