Sri Lanka Consolidated Acts

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Finance Act (No. 11 of 2002) - Sect 3

Levy to be paid to the Director-General of Customs

3.The levy payable under section 2 on an article imported into Sri Lanka, shall be paid by the person importing the article to the Director-General of Customs, at the time of the import of the article, and upon payment of the levy the Director- General of Customs shall cause an endorsement to be made on the import invoice relating to that article specifying the amount recovered as the levy.


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