FOREIGN-GOING AIRCRAFT (EXEMPTION FROM CUSTOMS DUTY)

FOREIGN-GOING AIRCRAFT (EXEMPTION FROM CUSTOMS DUTY)

AN ORDINANCE TO AUTHORIZE THE EXEMPTION FROM CUSTOMS DUTY OF CERTAIN ARTICLES REQUIRED FOR THE USE OF AIRCRAFT ENTERING OR LEAVING SRI LANKA.

Ordinance Nos,
18 of 1938

[27^th May
, 1938 ]

Short title.

1. This Ordinance may be cited as the Foreign-going Aircraft (Exemption from Customs Duty) Ordinance.

Imposition of income tax

2. Any fit and proper person may be appointed by name or by office to be or to act as a ” certifying officer ” for the purposes of this Ordinance.

Certificates of exemption

(1) Where the owner of any aircraft proves to the satisfaction of a certifying officer that any scheduled article was on or after the 1st day of December, 1937

a) imported into Sri Lanka for the use of that aircraft for its voyage to or from Sri Lanka, or

(b) purchased in Sri Lanka for the use of that aircraft for its voyage from Sri Lanka to any place outside Sri Lanka,

such owner shall be entitled to obtain from that officer a certificate of exemption exempting that scheduled article from customs duty.

(2) Every certificate of exemption shall be in such form as the Principal Collector of Customs shall from time to time prescribe.

Exemption of scheduled articles from customs duty

4. No customs duty shall be levied on any scheduled article specified in any certificate of exemption; and a Collector of Customs shall, on production of a certificate of exemption, pass free of customs duty any scheduled article specified in that certificate.

Refund of customs paid

5. Where the customs duty has, at any time Refund of ; the exemption, been paid in respect of any scheduled article specified in that certificate, the Principal Collector of Customs shall, notwithstanding anything in the Customs Ordinance to the contrary, allow a rebate of the customs duty so paid in respect of that article on production of the certificate of exemption relating thereto and on proof to his satisfaction of such particulars as he may require in regard to the amount of the customs duty paid and the time and place of payment of such duty.

Reimposition of customs duty if exempted article is sold or presumed to be sold

(1) If any scheduled article specified in any certificate of exemption issued to the of any aircraft is sold in Sri Lanka the owner of such aircraft shall forthwith furnish the Collector of Customs with a declaration containing such particulars relating to such sale as the Collector may require; and the owner of such aircraft shall be liable to pay and shall pay to the said Collector an amount equivalent to the customs duty which would have been payable on such scheduled article if it had been imported into Sri Lanka at the time of such sale.

(2) If any scheduled article specified in any certificate of exemption issued to the owner of any aircraft is not on board that aircraft at the time of its departure on its voyage from Sri Lanka, it shall be presumed that such article was sold in Sri Lanka; and the owner of the aircraft-

(a) shall be liable to pay and shall pay to the Collector of Customs the customs duty which would have been payable on such scheduled article at the time of its importation into Sri Lanka in that aircraft if it had not been specified in a certificate of exemption;

(b) shall forthwith furnish the Collector of Customs with a declaration setting out the reason why such scheduled article is not on board that aircraft at the time of its departure on its voyage from Sri Lanka.

(3) Every declaration furnished for the purposes of this section shall be exempt from stamp duty.

(4) In this section, ” sale ” includes any transfer of the ownership of any scheduled article.

Penalty for failure to furnish declaration under section 6.

7. The owner of any aircraft who fails or neglects to furnish the Collector of Customs with a declaration required to be furnished under section 6 in respect of any scheduled article, shall, in addition to his liability to pay the customs duty on that article, be liable to pay to the Collector a sum equivalent to treble the value of that article or a sum of one thousand rupees, at the election of the said Collector.

Recovery of moneys payable by owner of aircraft.

8. Any sum which the owner of any aircraft may become liable to pay under this Ordinance may, on application made by the Collector of Customs to a Magistrate’s Court, be recovered as if it were a fine imposed by that court, notwithstanding that such sum may exceed the amount of a fine which a Magistrate may impose in the exercise of his ordinary jurisdiction.

Amendment of schedule.

9. The Schedule may from time to time A be varied, amended or added to by resolution passed by Parliament.

Interpretation and construction

10.

(1) In this Ordinance, unless the context otherwise requires

“aircraft” includes airships, aeroplanes, seaplanes, flying boats or other aircraft having means of propulsion;

” article ” means, in the case of any article commonly sold by measure or quantity, a specified measure or quantity of that article;

” certifying officer” means an officer appointed under section 2;

” customs duty ” means any duty payable under any written law for the time being in force in Sri Lanka on the importation into Sri Lanka or on the exportation from Sri Lanka of any scheduled article;

” certificate of exemption” means a certificate issued under section 3 ;

“owner when used with reference to any aircraft includes the person for the time being in charge of that aircraft;

” scheduled article ” means an article for the time being included in the Schedule.

(2) This Ordinance shall, so far as is consistent with the tenor thereof, be read and construed as one with the Customs Ordinance.

Schedules