නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
(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.