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Customs Ordinance

Part I - Management

PART I (219 KB)

Contents : Appointment of officers; salaries; Director General 2
: Persons employed by Customs deemed officers 3
: Sanctions against corruption 4
: Officers not liable to serve in other local offices 5
: Hours of attendance 6
: Payment for special services 6A
: Accommodation to he provided 6B
: Administration of oaths 7
: Examination of witness on oath 8
: Treatment of contradictory statements 8A
: Power to cell for documents or samples 9
: Service of notice 9A
: Presumption of documents 9B
: Translation; copies of documents 9C
Part II - Levying of Customs Duties

PART II (336 KB)

Contents : Duties to be levied 10
: Surcharge 10A
: Export duty provisions 11
: Prohibitions and restrictions 12
: Goods in warehouse at time of Ordinance enforcement 13
: Duties and goods warehoused 14
: Power to charge warehouse rent 15
: Definition of time of importation and exportation 16
: Payment of duties 17
: Under and over payment of duties 18
: Recovery of duties not paid 18A
: Exemptions from duties for diplomats 19
: Exemptions for specified persons 19A
: Exemptions for the President 20
: Exemptions for Military Personnel 21
: Export drawback 22
: Temporary importation without payment of duty 22A
Part III - Port Dues

PART III (88 KB)

Contents : Port dues leviable 23
: Enforcement of port dues and other chargers 24
: Compounding of port dues for coastwise vessels 25
: Tonnage of ships 26
Part IV - Regulations Inwards

PART IV (183 KB)

Contents : Conditions of landing cargo 27
: Requirement to report arrival of ships and cargo 28
: Requirement for manifest and bills of lading 29
: Officer's powers to board and search ships 30
: Officer's in harbour right to remain on board ships 31
: Penalties for failure to observe conditions 32
: Rules for un-shipping 33
: Unloading, warehousing and entry of imported goods 34
: Permissible hours for unloading 35
: Time permitted for discharge of vessels 36
: Goods in transit 37
: Documents for unlading 38
: Stores 39
: Responsibility for un-shipping and examination of goods 40
: Stowing of warehoused goods 41
: Penalties for failure to stow goods properly 42
: Prohibited or restricted goods 43
: Penalties for contravening section 43 44
: Abatement of duty on damaged goods 46
: Requirement for bill of entry for imported goods 47
: Delivery of goods prior to entry 48
: Entry by bill of sight 49
: Entry details to agree with manifest 50
: Forfeiture of exempt goods when conditions not met 50A
: Value for duty purposes 51
: Penalties for undervaluation 52
Part V - Entry of Goods Re-imported

PART V (72 KB)

Contents : Goods which may be entered to bill of store 53
: Conditions attached to entry by bill of store 54
Part VI - Removal of Goods by Sea or Inland Carriage

PART VI (60 KB)

Contents : Conditions attached to removal of goods to another port before payment of duty 55
Part VII - Regulations Outwards

PART VII (119 KB)

Contents : Entry outwards of ship 55
: Entry by bill of sight 56
: Requirement for bill of entry for exported goods 57
: Exportation before entry 58
: Conditions attached to loading of goods for export 59
: Responsibility for examination of exported goods 59A
: Shipnsent of goods before complete discharge of inward cargo 60
: Stores 61
: General sufferance to ship 62
: Requirements for clearance outwards of ship 63
: Power to board vessels 64
Part VIII - Trade by Vessels of less than 15 tons Burthen

PART VIII (71 KB)

Contents : Restrictions on importation and exportation of goods in ships of les than 15 tons 65
. burthen .
Part IX - Regulation Coastwise

PART IX (71 KB)

Contents : General conditions attaebed to coasiwise trade 66
: Goods which may be carried coastwise 67
Part X - Regulation of Movements of Ships under 250 tons

PART X (96 KB)

Contents : General powers to regulate movements of ships under 250 tons 68
Part XI - Warehousing of Goods

PART XI (201 KB)

Contents : Power to appoint warehouses and make conditions 69
: Reqairement for security 70
: Conditions attached to warehousing of goods 71
: Requirement for entry for warehousing 72
: Power of lessee of customs premises to warehouse goods 73
: Physical requirements attached to warehousing of goods 74
: Diversion or illegal removal of goods from warehouse 75
: Failare to produce warehoused goods on request 76
: Unauthorised access to warehoused goods 77
: Irregular removal or destruction of warehoused goods 78
: Accidental damage to warehoused goods 79
: Landing account to be taken before goods are removed to warehouse 80
: Landing account to be the basis for duty payment 81
: Limitation on period of warehousing 82
: Disposal of goods not cleared from warehouse within prescribed time 83
: Re-packing in warehouse 84
: Process, manufacture or assembly in warehouse 84A
: Sub-contracting of manufacturer in warehouse 84B
: Delivery from warehouse 85
: Entry and duty payment of goods issued from w/house to home use 86
: Value for duty of deficiencies in warehouse 87
: Deficiencies on warehoused goods entered for export 88
: Requirement for bond for goods exported from warehouse 89
: Acceptance of general bond or alternative security 90
: Power to close bonded warehouse 91
: Issue of warrants for goods in public warehouse 92
: Transfer of warrants 93
: Issue of warrants for goods in private warehouse 94
: Surrender of warrants on delivery of goods from warehouse 95
: Penalty for infringement of section 95 96
: Stamp duty on warrants 97
: Claims for compensation for loss of goods specified in warrant 98
: Goods named in warrants subject to Customs laws and regulations 99
: Penalties for fraudulent use of warrants 100
: Warehousing of duty paid or local goods for use in manufacture 100A
Part XII - General Regulations

PART XII (207 KB)

Contents : Power to make general regulations 101
: Penalties for failure to remove dangerous goods 102
: Power to make special regulations for import & export traffic 103
: Power to approve & disapprove container freight stations and 103A
: Regulation of containerised cargo 103B
: Transport of goods overland under bond 104
: Lien by interested parties on goods in warehouse 105
: Time limitation on bonds 106
: Forfeiture of unentered goods 107
: Regulation of passengers arriving in or leaving Sri Lanka 107A
: Goods in warehouse at risk of the owner 108
: Power to sell goods remaining too long in warehouse 109
: Power to order removal from warehouse 110
: Power to appoint ports, creeks, quays and warehouses 111
: Power to appoint wharves 112
: Power to refuse to allow any person to act as master of British Ship 113
: Ship's agent may act for master 114
: Licensing of Customs House agents 115
: Registration of importers and exporters 115A
:Hauling of vessels on shore 116
: Limitation on storage of balky cargo on quays, jetties etc. 117
: Power to board ships within territorial waters 118
: Signing and using false documents; answering questions untruthfully 119
: Bonds 120
: Power to prohibit movement of arms and ammunition 121
: Penalties for unauthorised completion of entries 122
: Power to take samples 123
: Samples taken on imported goods after clearance 123A
: Power to refuse clearance of ship 124
Part XIII - Smuggling, Seizures and Prosecutions Generally

PART XIII (483 KB)

Contents : Power to seize ships and goods 125
: Power to stop and search vehicles 126
: Power to arrest 127
: Persons arrested to be produced before a Magistrate 127A
: Right of access to arrested persons 127B
: Power to release on bail to be vested in High Court 127C
: Power to enter and search 128
: Penalties in involvement in smuggling imported goods 129
: Penalties for illegal exportation of goods 130
: Detension and forfeiture of ships 131
: Penalties for irregular removal of goods 132
: Penalties for assisting in irregular handling of goods 133
: Determination of value of goods for penalty purposes 134
: Power to seize goods, vessels etc.Iiable to forfeiture 135
: Goods seiaed to be taken to customs 136
: Penalties for collusion in seizure artion 137
: Power to board and search 138
: Penalties for throwing goods overhoard 139
: Person to be searched may see a Magistrate or superior officer 140
: Penalty for failure by officer to comply with section 140 141
: Forfeiture of undeclared goods 142
: Failure to bring ship to when required 143
: Power to refuse to pass goods on failure to pay penalties 144
: Recovery of penalties and forfeitures 145
: Failure to pay penalties or forfeits to be an offence 146
: Prosecutions for offences 147
: Jrisdiction of Magistrate 147A
: Averrmem of offence within territorial waters 148
: Joint offences 149
: Goods in boat not declared on boat note 150
: Possession of goods in section 150 circumstances 151
: Onus of proof of lawful importation or lading of seized goods 152
: Disbursement of forfeitures, penalties and proceeds recovered 153
: Purpose of a consolidated fund 153A
: Condemnation of seized goods 154
: Conditions for claim to seized goods 155
: Notice of summons to office 156
: Time limits for summons under section 156 157
: Office may tender amends in case of summons 158
: Limitations on damages or costs in cases brought to trial 159
: Limitations on time for action for recovery of penalties or forfeitures 160
: Definition of persons employed for the protection of the revenue 161
: Disposal of goods seized and condemned 162
: Power of Director General to mitigate seizures, forfeiture or penalty 163
: Minister may restore seized or forfeited goods assessed as under value 164
: Power of minister to restore and mitigate in other cases 165
: Possession of articles suspected to have been stolen 166
: Witholding of bail 166A
: Assessment of penalties 166B
Part XIV - Interpretation Of Terms Used In This Ordinance

PART XIV (122 KB)

Contents : Definition of terms 167
SCHEDULE E - Rules of valuation of imported goods

Schedule E (48 KB)

SCHEDULE F - Penalties for smuggling offenses

PART XIV (122 KB)

SCHEDULE G - Terms and conditions of licence to Customs House agents

PART XIV (122 KB)

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