Sri Lanka Consolidated Acts

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Coconut Development Act (No. 46 of 1971) - Sect 33

Coconut cess

33.
(1) For the purposes of this Act there shall be charged, levied and paid, in addition to any tax or export duty imposed under any written law other than this Act, access called the coconut access, in respect of any coconut product, in such manner and of such amount as may from time to time be determined by resolution of the House of Representatives.
(2) This section shall have effect as though it formed part of the Customs Ordinance and the provisions of that Ordinance shall apply accordingly in so far as the Access is levied at the point of export.
(3) The proceeds of the coconut Access shall be paid to the Authority.
(4) Regulations may be made in respect of all matters necessary for the effective levy and collection of the coconut Access, and its payment to the Authority.


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