Sri Lanka Consolidated Acts

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Goods And Services Tax Act (No. 34 of 1996) - Sect 6

Value of importation of goods

6.
(1) The value of goods, imported shall be the aggregate of-
(a) the value of the goods determined for the purpose of Customs duty ; and
(b) the amount of any Customs duty payable, including any surcharge and any cess on the goods ;
(2) In calculating the value of any goods for the purposes of subsection (1) there shall be included an amount charged in respect of any-
(a) wrapper, package, box, bottle or other container in which the goods concerned are contained ;
(b) other goods contained in, or attached to, such wrapper, package, box, bottle or other container; and
(c) amount that the purchaser has to pay to the vendor by reason of, or in respect of, the sale in addition to the amount charged as price (whether payable at the same time or some other time) including any amount charged for, or to make provision for, advertising, financing, servicing, warranty, commission, transportation, erection or any other matter,

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