09of2013.pdf
NadunReplacecont

PARLIAMENT OF THE DEMOCRATIC
SOCIALIST REPUBLIC OF
SRI LANKA
CUSTOMS (AMENDMENT)
ACT, No. 9 OF 2013
[Certified on 22nd March, 2013]
Printed on the Order of Government
Published as a Supplement to Part II of the Gazette of the Democratic
Socialist Republic of Sri Lanka of March 22, 2013
PRINTEDATTHE DEPARTMENTOFGOVERNMENTPRINTING,SRILANKA
TO BEPURCHASED AT THE GOVERNMENT PUBLICATIONS BUREAU, COLOMBO 5
Price : Rs. 3.00 Postage : Rs. 5.00

Customs (Amendment) Act, No. 9 of 2013 1
[Certified on 22nd March, 2013]
L. D.—O. 24/2013.
ANACT TO AMEND THE CUSTOMS ORDINANCE (CHAPTER 235)
BE it enacted by the Parliament of the Democratic Socialist
Republic of Sri Lanka as follows :-
1. This Act may be cited as the Customs (Amendment) Short title.
Act, No. 9 of 2013.
2. Section 10 of the Customs Ordinance (Chapter 235) Amendment of
section 10 of
(hereinafter referred to as the “principal enactment”) is hereby
the Chapter
amended by the addition immediately after subsection (1) 235.
thereof, of the following new subsections:-
“(1A)Where there is a dispute relating to the imposition
or exemption of customs duty on any goods, any
condition or exception to the payment of customs duty
on any goods or clarification or description of the goods,
imported into or exported from Sri Lanka, the importer or
exporter of such goods as the case may be may make an
application forthwith to the Director-General for
determination.
(1B) The Director-General shall, within ninety days
from the date of receipt of such application determine
any application made to him under subsection (1A).
(1c) (a) Where the Director-General fails to intimate
the determination within the time period specified in
subsection (1B) to the importer or exporter as the case
may be; or
(b) Any person who is aggrieved by such
determination,
may, within thirty days from the expiration of the time
period specified in subsection (1B) or from the date of
receipt of such determination as the case may be, appeal
2—PL 7066—4,090 (03/2013)
2 Customs (Amendment) Act, No. 9 of 2013
to the Tax Appeals Commission established under the
provisions of the Tax Appeals Commission Act, No. 23 of
2011.”.
Sinhala text to 3. In the event of any inconsistency between the Sinhala
prevail in case of
inconsistency. and Tamil texts of this Act, the Sinhala text shall prevail.

Customs (Amendment) Act, No. 9 of 2013 3
Annual subscription of English Bills and Acts of the Parliament Rs. 885 (Local), Rs. 1,180
(Foreign), Payable to the SUPERINTENDENT, GOVERNMENT PUBLICATIONS BUREAU, DEPARTMENT OF
GOVERNMENT INFORMATION, NO. 163, KIRULAPONA MAWATHA, POLHENGODA, COLOMBO 05 before 15th
December each year in respect of the year following.
NadunReplacecontEnd