Customs (Amendment) Act (No. 83 of 1988)

Sri Lanka Consolidated Acts

Insertion of new section 115A in the principal enactment

59. The following new section is hereby inserted immediately after section 115, and shall have effect as section 115A of the principal enactment:

115A.

	(1) It shall be lawful for the Collector for the purpose of facilitating the discharge of his functions under this Ordinance to require every importer and exporter of goods to register with the customs, giving such particulars as may be required by him.

	(2) No goods shall be imported into or exported out of Sri Lanka except by a registered importer or exporter.

	(3) In this section, importer shall mean a person who imports goods either for himself or on behalf of another for a commercial purpose and exporter shall mean a person who exports goods either in his name or on behalf of another for a commercial purpose.".