Sri Lanka Consolidated Acts

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Fisheries And Aquatic Resources Act (No. 2 of 1996) - Sect 60

Imposition of cess on the import of fish of fish products

60.
(1) There shall be charged, levied and recovered a cess on any fish or fish products imported to Sri Lanka in addition to any duty imposed under any other written law at such rate as may be determined from time to time by Parliament by resolution.
(2) The cess shall be collected by the Director-General of Customs and credited to the Consolidated Fund.
(3) This section shall apply as though it formed part of the Customs Ordinance and the provisions of that Ordinance shall apply accordingly.

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