| 1.
| | This Ordinance may be cited as the Customs Ordinance. |
| 2.
| | Appointment of officers. |
| 3.
| | Persons employed by customs deemed officers for such service. |
| 4.
| | Officer taking any fee or reward on account of anything done by him relating to his office shall be dismissed. Penalty for offering fee [2,83 of 1988] |
| 5.
| | Officers of customs not liable to serve in other local offices. |
| 6.
| | Minister to determine hours of attendance. [3,83 of 1988] |
| 6A.
| | Payment for special service or attendance.[4,83 of 1988] |
| 6B.
| | Persons to provide accommodation and shelter for officers of customs.[4,83 of 1988] |
| 7.
| | Collector authorized to administer oaths |
| 8.
| | Collector, & c. may examine witnesses on oath. False oath deemed false evidence. [4,83 of 1988] |
| 8A.
| | How Judge to deal with witness who makes a contradictory statement. [6,83 of 1988] |
| 9.
| | Power of Collector to call for documents or samples of articles. [7,83 of 1988] |
| 9A.
| | Service of notice. [8,83 of 1988] |
| 9B.
| | Presumption as to documents in certain cases.[8,83 of 1988] |
| 9C.
| | Translation in the official language, national language, or English language to be produced. [8,83 of 1988] |
| 10.
| | Duties to be levied and power of Parliament to modify duties. [4, 10 of 1983] [2, 9 of 2013] |
| 10A.
| | Surcharge to be levied on imported goods, where expedient.[9,83 of 1988] |
| 11.
| | Provision for imposition of export duty at varying rates. [ 3,35 of 1974] |
| 12.
| | Prohibitions and restrictions and power of Parliament to add thereto. |
| 13.
| | Goods in warehouse to be liable to the duties imposed by this Ordinance. |
| 14.
| | Goods in warehouse to be liable to increased or new duties. |
| 15.
| | Power to charge warehouse rent |
| 16.
| | Definition of time of an importation and of an exportation, and of an arrival; and of a departure. |
| 17.
| | Duties to be paid in Sri Lanka currency according to unit of measurements for Sri Lanka Produce of customs duties to be paid in to the Treasury & c.[4, 10 of 1983][10, 83 of 1988][2, 24 of 1991] |
| 18.
| | Duties, dues and charges paid in excess to be refunded. [ 4,35 of 1974] |
| 18A.
| | Proceedings for recovery of duties, dues or other charges short levied & c. before a Magistrate. [12,83 of 1988] |
| 19.
| | Power of Minister to exempt Diplomatic personnel & c. from payment of customs duties subject to certain conditions. [13,83 of 1988] |
| 19A.
| | Exemption of goods imported by certain persons from import duties. [ 6,35 of 1974] |
| 20.
| | Imports by President of the Republic exempt from import duties of customs. [14,83 of 1988] |
| 21.
| | Certificate from naval or military or air force officer required for exemption or payment of rebate. |
| 22.
| | Drawbacks on re-exportation. [15,83 of 1988] |
| 22A.
| | Importation without payment of duty. [16,83 of 1988] |
| 23.
| | Port dues. |
| 24.
| | Power of Collector to summarily enforce payment of dues, rates, buoy rent, charges, and penalties. |
| 25.
| | Composition for duties. [8,35 of 1974] |
| 26.
| | Tonnage of ship how ascertained. |
| 27.
| | [ 9,35 of 1974] [17,83 of 1988] |
| 28.
| | Ship and cargo to be reported within twenty-four hours of arrival of ship. Particulars of report. [ 2,35 of 1974] [18,83 of 1988] |
| 29.
| | Master to deliver manifest, and, if required, bill of lading, or copy. Penalty on failure. [ 2,35 of 1974] [19,83 of 1988] |
| 30.
| | officers to board ships. May seal or secure goods and open locks. Goods concealed forfeited. If seal, &c, broken, master to forfeit one hundred thousand rupees . [ 2,35 of 1974] [20,83 of 1988] |
| 31.
| | Officers may be stationed in ships within the limits of any port. [ 2,35 of 1974] [21,83 of 1988] |
| 32.
| | Penalty on master not having clearance and if cargo do not correspond with ship's papers, or if goods sent out of vessels be not landed at the appointed places. [22,83 of 1988] |
| 33.
| | Goods unshipped from the importing vessel, or landed contrary to the regulations of the Collector, forfeited. Penalty on persons concerned. [ 2,35 of 1974] [23,83 of 1988] |
| 34.
| | Provision with respect to unlading goods, depositing and removing of the same from the warehouse of the Republic, and penalties for failure to remove within prescribed time. [11,35 of 1974] |
| 35.
| | No goods to be unladen except during the legal hours and days of business. [ 2,35 of 1974] Forfeiture. |
| 36.
| | Cargo in ships of 150 tons to be landed within ten days, and exceeding 150 tons within twenty-five days after arrival of such ship. In default Collector may land and convey goods to warehouse of the Republic. Duties, &c, to be paid within one month, or goods to be sold. |
| 37.
| | Goods in transit and goods transhipped allowed without payment of duty. [24,83 of 1988] |
| 38.
| | Boat-notes to accompany goods unladen from any ship & c.[25,83 of 1988] |
| 39.
| | Ship's stores. |
| 40.
| | Goods to be landed and examined at the expense of importer. |
| 41.
| | Goods in warehouse must be properly stowed and re-piled. |
| 42.
| | Penalty for neglect or refusal. |
| 43.
| | Prohibitions and restrictions. [ 2,35 of 1974] |
| 44.
| | Goods exported contrary to the prohibitions and restrictions in Schedule B to be forfeited. |
| 45.
| | [26,83 of 1988] |
| 46.
| | Abatement of duty on damaged goods. |
| 47.
| | Importer to deliver bill of entry together with other documents.[27,83 of 1988] |
| 48.
| | Delivery of goods prior to entry. |
| 49.
| | Entry by bill of sight. Perfect entry to be made within three days. In default goods to be sold after one month. |
| 50.
| | Entry to agree with manifest & c. Goods not duly entered forfeited. |
| 50A.
| | Action applicable to goods exempted from customs duties and other dues conditionally. [28,83 of 1988] |
| 51.
| | Value of goods for the purpose of ad valorem duties. [29,83 of 1988][2,2 of 2003] |
| 51A.
| | When office in doubt he may call for further information[3,2 of 2003] |
| 51B.
| | Importer to keep records for three years. [3,2 of 2003] |
| 51C.
| | Confidentially to be strictly maintained. [3,2 of 2003] |
| 52.
| | Forfeiture for non-compliance or false declaration. Forfeiture of value where goods not recoverable. [30,83 of 1988] [4,24 of 1991] [4,2 of 2003] |
| 52A.
| | Penally failing to keep destroying or altering records & c. [5,2 of 2003] |
| 53.
| | [2,2 of 2003] |
| 54.
| | Bill of store may be issued by the proper officer. Agent to declare name of employer. Consignee to declare who is proprietor. Proprietor to declare to identity and proprietor unchanged. The entry by bill of store to be granted. Appointment of warehouses in specified ports. [31,83 of 1988] |
| 55.
| | Goods may be removed by land, or from one sea port to another in Sri Lanka. |
| 56.
| | Ship to be entered and goods cleared before shipment. [32,83 of 1988] |
| 57.
| | Exporter to deliver bill of entry. [33,83 of 1988] |
| 58.
| | Exportation prior to the presentation of the bill of entry |
| 59.
| | Boat-notes to accompany goods laden for export. [34,83 of 1988] |
| 59A.
| | Goods to be examined at expenses of exporter.[ 13,35 of 1974] |
| 60.
| | Stiffening order |
| 61.
| | Stores. |
| 62.
| | Collector may grant general sufferance for the shipping of goods.[ 14,35 of 1974] [35,83 of 1988] |
| 63.
| | Master to deliver content answer questions, and produce bills of lading Certificate of clearance. [ 2,35 of 1974] [36,83 of 1988] |
| 64.
| | Officers may board vessels after clearance [ 15,35 of 1974] [37,83 of 1988] |
| 65.
| | No goods to be imported or exported in vessel of less than 15 tons |
| 66.
| | Coastwise trade. |
| 67.
| | What goods shall be carried coastwise. [ 2,35 of 1974] |
| 68.
| | Regulation of movements, &c, of ships under 250 tons tonnage. |
| 69.
| | Power to appoint warehouses for warehousing of goods. [40,83 of 1988] |
| 70.
| | Warehouse Keeper to give security as required by the Collector. [41,83 of 1988] |
| 71.
| | Importer under certain restrictions may warehouse goods, |
| 72.
| | Entry for the warehouse. Particulars. Warrant for warehousing. Bond upon entry of goods for the warehouse. |
| 73.
| | Power of lessee of customs premises in certain cases to cause warehousing entry to be passed for goods. |
| 74.
| | Goods warehoused to be marked and numbered & c. Storage of goods warehoused. Penalty. Locking and opening warehouses. Carrying goods to and from warehouses.[42,83 of 1988] |
| 75.
| | Goods not duly warehoused or fraudulently concealed or removed, forfeited. |
| 76.
| | Warehouse keeper neglecting to produce goods deposited, when required, to forfeit one hundred rupees. [ 2,35 of 1974] [43,83 of 1988] |
| 77.
| | Importer or proprietor clandestinely gaining access to warehoused goods to forfeit one hundred thousand rupees.[ 2,35 of 1974] [44,83 of 1988] |
| 78.
| | Duty on goods taken out of warehouse with out entry to be paid by warehouse keeper. Persons taking out of or destroying goods in warehouse to be deemed guilty of an offence. Importer or consignee defrauded by officers to be indemnified. [ 2,35 of 1974] [44,83 of 1988] |
| 79.
| | Collector may remit duties on warehoused, goods lost or destroyed. |
| 80.
| | Landing account to be taken of goods for the warehouse. Contents to be marked on packages and in landing book. |
| 81.
| | Goods to be entered and duties paid according to landing account. |
| 82.
| | Goods to be cleared within two years. [ 16,35 of 1974]Duties to be paid upon deficiencies, & c. |
| 83.
| | Goods not cleared or re-warehoused or duties paid on deficiencies after two years to be sold. Proceeds of sale how to be applied. Goods not worth the duty same may be exported or destroyed. |
| 84.
| | Goods in warehouse may be repacked. Damaged parts may be destroyed. |
| 84A.
| | Processing including manufacture or assembly of goods in warehouses. [46,83 of 1988] |
| 84B.
| | Manufacturer permitted to subcontract under certain conditions. [46,83 of 1988] |
| 85.
| | Entry for exportation re-warehousing or home use [47,83 of 1988] |
| 86.
| | Bill of entry for warehoused goods delivered for home use. Duties to be paid according to landing account, except in certain cases when duties are to be charged on ascertained quantity on delivery, unless deficiency has been caused by improper means. |
| 87.
| | Value of goods for allowance on deficiencies to be estimated by officers of customs. [ 17,35 of 1974] |
| 88.
| | Deficiencies on goods exported not to be charged with duly unless fraudulent. |
| 89.
| | On entry outward, bond for due shipment and landing to be given when required. [48,83 of 1988] |
| 90.
| | General bond for warehoused goods exported. |
| 91.
| | Minister may close bonded warehouse. |
| 92.
| | Collector may issue warrants. |
| 93.
| | Goods transferable by endorsement and deliverable to the holders of warrants. |
| 94.
| | Warrants by private warehouse keepers. |
| 95.
| | No goods warehoused in Government or bonded warehouses to be delivered save on surrender of the warrant, and no warrant once surrendered to be reissued. |
| 96.
| | Penalty on infringement of section 95.[ 2,35 of 1974] [49,83 of 1988] |
| 97.
| | Stamp duty on warehouse warrants fixed at fifty cents. |
| 98.
| | State when liable to make compensation for loss in any warehouse of the Republic. |
| 99.
| | Goods otherwise liable to Customs laws and regulations, |
| 100.
| | Penalties. [ 2,35 of 1974] [50,83 of 1988] |
| 100A.
| | Warehousing of duty paid goods and goods of local origin. [51,83 of 1988] |
| 101.
| | Regulations. [52,83 of 1988] |
| 102.
| | Goods of dangerous quality. |
| 103.
| | Special regulations for ships. |
| 103A.
| | Container freight stations or Inland clearing depots for customs clearance of cargo.[52,83 of 1988] |
| 103B.
| | Regulation of the movement of containers, containerized cargo, cargo intended for containerization and security to be furnished. [52,83 of 1988] |
| 104.
| | Transport of goods overland under band. [54,83 of 1988] |
| 105.
| | Goods lodged in warehouse of the Republic liable to claims for freight, & c. |
| 106.
| | Bonds to be taken by Collector. |
| 107.
| | Goods being moved out of any ship or to any ship or out of any warehouse if not duly entered to be forfeited.[55,83 of 1988] |
| 107A.
| | Regulation of passengers baggage inwards and outwards. [56,83 of 1988] |
| 108.
| | Goods in any warehouse to be at risk of the owner. |
| 109.
| | Power to sell goods not cleared within thirty days. [5,24 of 1991] |
| 110.
| | Collector to order removal of goods from one warehouse or customs premises to another warehouse or place. [57,83 of 1988] |
| 111.
| | Government may appoint ports and quays and alter or annul the same. Existing ports to continue. |
| 112.
| | Collector to appoint wharves |
| 113.
| | Officers may refuse any person to do any act as master of ship, unless his name is endorsed on registry. |
| 114.
| | When ship's agent may act for master. |
| 115.
| | Collector to grant licences to customs house agents. [58,83 of 1988] |
| 115A.
| | Importers and exporters to be registered with customs. [59,83 of 1988] |
| 116.
| | No vessel to be hauled on shore without permission. Boat to be removed from wharf when directed. Penalty. [ 2,35 of 1974] |
| 117.
| | No timber, &c, to be left on wharf for more than one day.[ 2,35 of 1974] |
| 118.
| | Officers may board ships hovering within territorial waters and bring them into port. [18,35 of 1974][60,83 of 1988] |
| 119.
| | Making false declaration. Signing false documents and untruly answering questions. Counterfeiting and using false documents.[61,83 of 1988] |
| 120.
| | Bond entered into with the Collector for the due performance of anything relating to the customs, to be valid in law. |
| 121.
| | Export, &c, of naval, military, and air stores maybe prohibited. |
| 122.
| | Unauthorized persons not permitted to make entries. [2,35 of 1974] [62,83 of 1988] |
| 123.
| | Samples. |
| 123A.
| | Drawing of samples on goods cleared out of customs control. [63,83 of 1988] |
| 124.
| | Collector may refuse clearance. |
| 125.
| | Smuggling, seizures, and prosecutions generally. Forfeiture of ship to include tackle, & c. |
| 125A.
| | Inclusion of prohibited goods in Schedule B of Customs Ordinance. [207,36 of 2003] |
| 125B.
| | [207,36 of 2003] |
| 126.
| | Stoppage, inspection, and search of vehicles suspected to be transporting smuggled goods, & c. |
| 127.
| | Arrest of persons reasonably suspected of an offence under the Ordinance, |
| 127A.
| | Persons arrested to be produced before a Magistrate under certain circumstances.[65,83 of 1988] |
| 127B.
| | Access to persons in custody for purpose of investigations. [65,83 of 1988] |
| 127C.
| | Power to release on bail to be vested in High Court.[6,24 of 1991] |
| 128.
| | Arrest of persons reasonably suspected of an offence under the Ordinance. |
| 128A.
| | Power to enter for the purpose of audit or examination or records [7,2 of 2003] |
| 129.
| | Persons concerned in importing prohibited or restricted goods, whether unshipped or not, and persons unshipping, harbouring or having custody of such goods, to forfeit treble the value, or one hundred thousand rupees. [ 19,35 of 1974] [67,83 of 1988] |
| 130.
| | Persons concerned in exporting prohibited or restricted goods. [ 20,35 of 1974] [68,83 of 1988] |
| 131.
| | Forfeited ships. |
| 132.
| | If goods removed prior to examination, penalty upon parties concerned in the removal. [21,35 of 1974][70,83 of 1988] |
| 133.
| | Persons assisting in unshipping or harbouring such goods liable to treble the value or one hundred thousand rupees.[ 22,35 of 1974] [71,83 of 1988] |
| 134.
| | How value to be ascertained. |
| 135.
| | Goods, vessels, &c, liable to forfeiture may be seized by officers, & c. Persons resisting officers or rescuing or destroying goods to prevent seizure, to forfeit one hundred thousand rupees.[ 2,35 of 1974][72,83 of 1988] |
| 136.
| | Goods stopped or taken by police officer. [ 23,35 of 1974] [73,83 of 1988] |
| 137.
| | Officers making collusive seizures, or taking bribes, and persons giving bribes, subjected to penalties.[2,35 of 1974] [74,83 of 1988] |
| 138.
| | Officers may search persons on. board or on shore in certain cases. [75,83 of 1988] |
| 139.
| | Prohibition against the throwing overboard of goods, & c. [ 2,35 of 1974] [76,83 of 1988] |
| 140.
| | Before such search the person may require to be taken before a Magistrate or a superior officer of the customs. |
| 141.
| | Penalty on officers for misconduct with respect to search. [ 24,35 of 1974] |
| 142.
| | Penalty on persons on board falsely denying having foreign goods about them. |
| 143.
| | Power to fire at vessels failing to bring to when required. [ 25,35 of 1974] |
| 144.
| | Goods not to be passed if incurred penalty is not paid. |
| 145.
| | Recovery of penalties. [7,24 of 1991] |
| 146.
| | Persons liable to forfeiture or penalty under any section of the Ordinance to be guilty of an offence. [77,83 of 1988] |
| 147A.
| | Magistrates to have jurisdiction to impose any punishment prescribed for offences under this Ordinance.[ 27,35 of 1974] |
| 148.
| | Averment of offence. |
| 149.
| | Several persons concerned in the same offence jointly and severally liable to the penalty, and may be sued either by one or by separate informations. |
| 150.
| | Goods not specified in boat-note when found concealed in any boat to be presumed to have been stolen or unlawfully received by tindal and boatmen of such boat. |
| 151.
| | Goods not mentioned in boat-note when found in possession of any tindal or boatmen when on board of boat or on wharves to be presumed to have been stolen. |
| 152.
| | Onus probandi to be on the party, & c.[ 28, 35 of 1974] |
| 153.
| | Disbursement of forfeitures and penalties recovered under this Ordinance. [78,83 of 1988] |
| 153A.
| | Purposes the which of the Fund may be applied. [79,83 of 1988] |
| 154.
| | Seized goods, if unclaimed for a month, to be condemned and dealt with accordingly. [ 29,35 of 1974] |
| 155.
| | Claim to thing seized to be entered in the name of the owner. |
| 156.
| | Notice to be given to officers. |
| 157.
| | Actions to be brought within two months of the cause of them. |
| 158.
| | Officer may tender amends. |
| 159.
| | Judge may certify probable cause of seizure |
| 160.
| | Repealed by Act [9,24 of 1991] |
| 161.
| | Persons employed for the protection of the revenue to be deemed to be duly employed. |
| 162.
| | Vessels and goods seized and condemned may be disposed of as the Collector, &c, shall direct. |
| 163.
| | Collector in certain cases may mitigate forfeiture or penalty. |
| 164.
| | Restoration of seized goods, ships, & c. |
| 165.
| | The Minister may restore seizures, and mitigate or remit punishments and penalties. |
| 166.
| | Possession of articles suspected to have been stolen. |
| 166A.
| | Where the offence is concerned with goods, the value of which exceeds five hundred thousand rupees such offence to be deemed a non-bailable offence. [80,83 of 1988] |
| 166B.
| | Guidelines for imposing penalty or ordering forfeiture.[80,83 of 1988] |
| 167.
| | Interpretation.[81,83 of 1988] [8,2 of 2003] |
|