| 1.
| | This Ordinance may be cited as the Customs Ordinance. |
| 2.
| | Appointment of officers. Salaries and Securities. Principal Collector. |
| 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 |
| 5.
| | Officers of customs not liable to serve in other local offices. |
| 6.
| | Hours of attendance. |
| 7.
| | Collector authorized to administer oaths |
| 8.
| | Collector, &c. may examine witnesses on oath. False oath deemed false evidence. |
| 9.
| | Collector, &c, to call upon persons to produce documents. |
| 10.
| | Duties to be levied and power of Parliament to modify duties. |
| 11.
| | Provision for imposition of export duty at varying rates. [ 3, Law 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 standard weights and measures. Produce of customs duties to be paid into the Treasury, &c. |
| 18.
| | Duties, dues and charges paid in excess to be refunded. [ 4, Law 35 of 1974] |
| 19.
| | Power of Minister to exempt consular officers or clerks of foreign States from payment of customs duties. |
| 19A.
| | Exemption of goods imported by certain persons from import duties. [ 6, Law 35 of 1974] |
| 20.
| | Exemption of certain articles from import duties and export duties. |
| 21.
| | Certificate from naval or military or air force officer required for exemption or payment of rebate. |
| 22.
| | Drawbacks on re-exportation, |
| 23.
| | Port dues. |
| 24.
| | Power of Collector to summarily enforce payment of dues, rates, buoy rent, charges, and penalties. |
| 25.
| | Composition for duties[8,Law 35 of 1974.] |
| 26.
| | Tonnage of ship how ascertained |
| 27.
| | [ 9, Law 35 of 1974.] |
| 28.
| | Ship and cargo to be reported within twenty-four hours of arrival of ship. Particulars of report [ 2, Law 35 of 1974.] |
| 29.
| | Master to deliver manifest, and, if required, bill of lading, or copy. Penalty on failure. [ 2, Law 35 of 1974] |
| 30.
| | officers to board ships. To have free access to all parts. May seal or secure goods and open locks. Goods concealed forfeited. If seal, &c, broken, master to forfeit two thousand rupees. [ 2, Law 35 of 1974] |
| 31.
| | Officers may be stationed in ships within the limits of any port. [ 2, Law 35 of 1974] |
| 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 appropriate places. [ 10, Law 35 of 1974.] |
| 33.
| | Goods unshipped from the importing vessel, or landed contrary to the regulations of the Collector, forfeited. Penalty on persons concerned. [ 2, Law 35 of 1974] |
| 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, Law 35 of 1974.] |
| 35.
| | No goods to be unladen except during the legal hours and days of business. [ 2, Law 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.
| | Transhipment of goods by mail steamers may take place without entry or bond. |
| 38.
| | Boat-notes to accompany goods unladen from any ship &c. [ 2, Law 35 of 1974.] |
| 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, Law 35 of 1974.] |
| 44.
| | Goods exported contrary to the prohibitions and restrictions in Schedule B to be forfeited. |
| 45.
| | +Articles consigned to any officer of a public department for the use of the State free of duty. |
| 46.
| | Abatement of duty on damaged goods. |
| 47.
| | Importer to deliver bill of entry [ 2, Law 35 of 1974] Duplicates. |
| 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. |
| 51.
| | Goods ad valorem. Declaration of value. |
| 52.
| | Goods undervalued to be detained, [12, Law 35 of 1974]and sold for the benefit of the Republic. |
| 53.
| | Entry of reimported, goods by bill of stores. |
| 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 property unchanged. The entry bill of store to be granted. |
| 10.
| | 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. |
| 57.
| | Exporter to deliver bill of entry. [ 2, Law 35 of 1974.] |
| 58.
| | Exportation prior to the presentation of the bill of entry |
| 59.
| | Boat-notes to accompany goods laden for export. |
| 59A.
| | Goods to be examined at expenses of exporter.[ 13, Law 35 of 1974.] |
| 60.
| | Stiffening order |
| 61.
| | Stores. |
| 62.
| | Collector may grant general sufferance for the shipping of goods.[ 14, Law 35 of 1974.] |
| 63.
| | Master to deliver content answer questions, and produce bills of lading Certificate of clearance. [ 2, Law 35 of 1974.] |
| 64.
| | officers may board vessels after clearance [ 15, Law 35 of 1974.] |
| 65.
| | or 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, Law 35 of 1974.] |
| 68.
| | Regulation of movements, &c, of ships under 250 tons tonnage. |
| 69.
| | Power to appoint warehousing ports. Appointment of warehouses. |
| 70.
| | Warehouse keeper to give security. |
| 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. Stowage of goods warehoused. Penalty. Locking and opening warehouse. Carrying goods to and from warehouse. |
| 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, Law 35 of 1974] |
| 77.
| | Importer or proprietor clandestinely gaining access to warehoused goods to forfeit two thousand rupees.[ 2, Law 35 of 1974] |
| 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. [ 2, Law 35 of 1974.] Importer or consignee defrauded by officers to be indemnified. |
| 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, Law 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. |
| 85.
| | Entry for exportation or home use |
| 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, law35 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 shall be given. |
| 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, Law 35 of 1974.] |
| 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, Law 35 of 1974.] |
| 101.
| | Minister to make regulations for certain purposes. |
| 102.
| | Goods of dangerous quality. |
| 103.
| | Special regulations for ships. |
| 104.
| | Approval of Port Commissioner for bringing cargo into Colombo port warehouse. |
| 105.
| | Goods lodged in warehouse of the Republic liable to claims for freight, &c. |
| 106.
| | Bonds to be taken by Collector. |
| 107.
| | Goods concealed in packages or delivered with out entry forfeited. |
| 108.
| | Goods in any warehouse to be at risk of the owner. |
| 109.
| | Power to sell goods not cleared within thirty days. |
| 110.
| | Collector's power to order removal of goods from one warehouse to another. |
| 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 licenses to custom-house agents. |
| 116.
| | No vessel to be hauled on shore without permission. Boat to be removed from wharf when directed. Penalty. [ 2, Law 35 of 1974] |
| 117.
| | No timber, &c, to be left on wharf for more than one day.[ 2, Law 35 of 1974.] |
| 118.
| | Officers may board ships hovering within territorial waters and bring them into port. [18, Law 35 of 1974] |
| 119.
| | Making false declaration. Signing false documents and untruly answering questions. Counterfeiting and using false documents. Penalty. [ 2, Law 35 of 1974 |
| 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, Law 35 of 1974.] |
| 123.
| | Samples. |
| 124.
| | Collector may refuse clearance. |
| 125.
| | Smuggling, seizures, and prosecutions generally. Forfeiture of ship to include tackle, &c. |
| 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, |
| 128.
| | Arrest of persons reasonably suspected of an offence under the Ordinance. |
| 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 two thousand rupees. [ 19, Law 35 of 1974.] |
| 130.
| | Persons concerned in exporting prohibited or restricted goods. [ 20, Law 35 of 1974] |
| 131.
| | Forfeited ships. |
| 132.
| | If goods removed prior to examination, penalty upon parties concerned in the removal. [21, Law 35 of 1974] |
| 133.
| | Persons assisting in unshipping or harbouring such goods liable to treble the value or two thousand rupees, [ 22, Law 35 of 1974] |
| 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 two thousand rupees.[ 2, Law 35 of 1974] |
| 136.
| | Goods stopped or taken by police officer. [ 23 Law 35 of 1974] |
| 137.
| | Officers making collusive seizures, or taking bribes, and persons giving bribes, subjected to penalties.[2, Law 35 of 1974] |
| 138.
| | Officers may search persons on board or on shore in certain cases. Penalty for obstructing the officer.[ 2, Law 35 of 1974 |
| 139.
| | Prohibition against the throwing overboard of goods, &c. [ 2, Law 35 of 1974] |
| 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, Law 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, Law 35 of 1974.] |
| 144.
| | Goods not to be passed if incurred penalty is not paid. |
| 145.
| | Recovery of penalties. |
| 146.
| | Persons liable to forfeiture or penalty under any section of the Ordinance to be guilty of an offence. [ 26, Law 35 of 1974] |
| 147.
| | Prosecutions for offences and application of fines. |
| 147A.
| | Magistrates to have jurisdiction to impose any punishment prescribed for offences under this Ordinance, [ 27, Law 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 Law 35 of 1974] |
| 153.
| | Application of forfeitures and penalties, &c. [ 2, 23 of 1968.] |
| 154.
| | Seized goods, if unclaimed for a month, to be condemned and dealt with accordingly. [ 29, Law 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.
| | Limitation of suits. |
| 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. |
| 167.
| | Interpretation, |
|