Sri Lanka Consolidated Acts

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Tobacco Tax Act (No. 8 of 1999) - Sect 8

imported tobacco leaf and tobacco products

8.
(1) A person who is registered as a manufacturer for the purposes of this Act shall not have in his factory any quantity of imported tobacco leaf, cigarettes, cigars, beedies, cigarette substitutes or pipe tobacco unless he has in his possession a duplicate of the bill of entry relating to the importation of that quantity of tobacco leaf, cigarettes, cigars, beedies, cigarette substitutes or pipe tobacco, as the case may be, into Sri Lanka.
(2) Every person who is registered as a manufacturer For the purposes of this Act shall, when requested to do so by any officer of the Excise Department of a rank not below that of Inspector or any Police officer not below the rank of an Inspector of Police, produce for inspection a duplicate of the bill of entry relating to any quantity of imported tobacco leaf, cigarettes, cigars, beedies, cigarette substitutes or pipe tobacco, as the ease may be, kept in his factory.


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