Sri Lanka Consolidated Acts

[Index] [Table] [Database Search] [Name Search] [Previous] [Next] [Help]

Value Added Tax Act (No. 14 of 2002) - Sect 6

The value of goods imported

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, in respect of such goods with the addition of any surcharge. cess and any excise duty payable under the Excise (Special Provisions) Act, No. 13 of 1989 on such goods.

[Index] [Table] [Database Search] [Name Search] [Previous] [Next] [Help]