Volume III
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Arrangement of Sections

1. Short title.

2. Imposition of income tax.

3. Certificates of exemption.

4. Exemption of scheduled articles from customs duty.

5. Refund of customs paid.

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

7. Penalty for failure to furnish declaration under section 6.

8. Recovery of moneys payable by owner of aircraft.

9. Amendment of schedule.

10. Interpretation and construction.

18 of 1938.

AN ORDINANCE to authorise the exemption from customs duty of certain articles required for the use of aircraft entering or leaving Sri Lanka.

[Date of Commencement: 27th May, 1938]

1. Short title.

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

2. Imposition of income tax.

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.

3. 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

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