அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
(1)
The levy payable under section 24 for any period commencing on or after January 1, 2019, on any vehicle in respect of which the Letter of Criedit has been opened on or after January 1, 2019 and imported into Sri Lanka, shall be paid by the importer of the vehicle to the Director-General of Customs, at the time of removing the vehicle from Sri
Lanka Customs together with the import duties payable in respect of such vehicle in terms of any written law.
(2)
Upon payment of the levy, the Director-General of
Customs shall issue a certificate called “Vehicle Entitlement
Certificate” in the form as may be prescribed, by regulations made under this Act.
(3)
The provisions of the Customs Ordinance (Chapter
235) which apply for the collection and recovery of any customs duty, shall, mutatis mutandis, apply for the collection and recovery of the levy under this Part.