Sri Lanka Consolidated Acts

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Customs (Amendment) Act (No. 83 of 1988) - Sect 29

Replacement of section 51 of the principal enactment

29. Section 51 of the principal enactment is hereby repealed and the following section substituted therefor:
51. In all cases when the duties imposed upon the importation of articles are charged according to the value thereof, the respective value of each such article shall be stated in the entry together with the description and quantity of the same, and duly affirmed by declaration by the importer or his agent, and such value shall be determined in accordance with the provisions of Schedule E, and duties shall be paid on a value so determined ".


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