Sri Lanka Consolidated Acts

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Merchant Shipping Act (No. 52 of 1971) - Sect 238

Provisions as to duties. &c. on wrecked goods

238.
(1) All wreck, being foreign goods brought or coming into Ceylon, shall be subject to the same duties as those to which such goods would be subject if they were imported into Ceylon.
(2) If any question arises as to the origin of any goods referred to in sub-section (1), they shall be deemed to be the produce of such country as the Principal Collector of Customs may on investigation determine.
(3) The Principal Collector of Customs shall permit- but the Principal Collector of Customs shall take security for the due protection of the Consolidated Fund of Ceylon in respect of those goods.
(a) all goods, wares or merchandise saved from any ship stranded or wrecked on her homeward voyage to be forwarded to the port of her original destination; and
(b) all goods, wares or merchandise saved from any ship stranded or wrecked on her outward voyage to be returned to the port at which they were shipped,


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