Sri Lanka Customs

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 (207 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 (207 KB)
Contents : Definition of terms	167
SCHEDULE E - Rules of valuation of imported goods	PART XIV (207 KB)
SCHEDULE F - Penalties for smuggling offenses	PART XIV (207 KB)
SCHEDULE G - Terms and conditions of licence to Customs House agents	PART XIV (207 KB)

Customs Ordinance