Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsLevy on articles imported into Sri Lanka
| 2.Subject to the provisions of section 5, there shall be charged and levied on every article originating from outside Sri Lanka and imported into Sri Lanka, a levy to be called the Ports and Airports Development Levy (hereinafter in this Part referred to as the "levy") at the rate of one per centum on the cost, insurance and freight value of that article. |