12.
| (1) There shall be charged, levied and recover ed on every computer and related equipment imported into Sri Lanka, a cess at such rate as may be determined from time to time, by Parliament by resolution. |
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| (2) This section shall apply as though it formed part of the Customs Ordinance and the provisions of, that Ordinance shall apply accordingly. |
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| (3) The proceeds of the cess on computers and related equipment recovered under this section shall be paid by the Principal Collector of Customs to the credit of the Fund of the Council. |
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| (4) The cess on computers and related equipment imposed by this section shall be in addition to any import duty on computers and related equipment imposed under any other written law. |
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Sri Lanka Consolidated Acts