5. Levy to be paid to the Director-General of Customs

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 specifying the amount recovered as the levy to be made on the import invoice relating to that article.