Sri Lanka Consolidated Acts

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Customs (Amendment) Act (No. 83 of 1988) - Sect 13

Replacement of section 19 of the principal enactment

13. Section 19 of the principal enactment is hereby re pealed and the following section substituted therefor:-
19.
(1) The Minister may from time to time, by Order published in the Gazette, exempt goods consigned to, or imported or cleared out of bond by or for the use of the representative in Sri Lanka (by whatsoever name, title or designation called) of the Government of any foreign State, the Trade Commissioner in Sri Lanka of any such Government, and persons on the staff of any such representative or Commissioner named in such Order and the representatives of the United Nations or its affiliates and such other international organizations, institutions or bodies from payment of customs duty.
(2) The Minister may, in his discretion, by such Order
(a) prescribe the conditions, if any, subject to which the exemption is allowed ;
(b) extend such exemption to goods consigned to, or imported by or for the use of the families and suites of such officers ;
(c) limit the exemption to a grade or class of persons referred to in subsection (1) of any specified country or organization and to articles of any specified description.
(3) Any Order under the preceding provisions of this section shall, if so express ed be deemed to have had effect from such date prior to the making of the order as may be specified therein,
(4) The Minister may at his discretion, by Order published in the Gazette, withdraw or modify any exemption granted under this section, or vary the conditions subject to which the exemption is allowed.
(5) No Order made under this section shall have effect unless it has been approved by Parliament, by resolution.
(6) Notwithstanding anything in any Order under the preceding provisions of this section, no goods to which such Order applies may be sold or otherwise disposed of, without the prior permission of the Principal Collector and unless the duties payable on such goods as determined in accordance with the value of such goods and rates of duty applicable at the time of such sale or disposal, are paid to the Principal Collector Any goods sold or disposed of in contravention of the preceding provisions of this subsection shall be liable to be forfeited.".


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