SL Customs - CINEC - 2024.pdf

Customs Law & Regulations on Shipping Industries Presented By I Uthpala Jayarathna Deputy Director of Customs 071 689 3602 Sri Lanka Customs… The History 2nd Century – ‘GODAVAYA’ Stone Inscription 1809 – Appointment of the First Commissioner 1869 – Enactment of the...

Customs Law & Regulations on Shipping Industries Presented By I Uthpala Jayarathna Deputy Director of Customs 071 689 3602 Sri Lanka Customs… The History 2nd Century – ‘GODAVAYA’ Stone Inscription 1809 – Appointment of the First Commissioner 1869 – Enactment of the Customs Ordinance Sri Lanka Customs… Main Functions To collect Customs Duty and other import taxes including VAT, PAL, SSCL, Excise (SP) Duty and Cess or SCL To control Prohibited & Restricted goods carrying in to/out of the Country To Investigate Offenses The Customs Ordinance & other related Revenue Law & Social Protection Laws To hold Customs Inquiries The Customs Ordinance & other related Revenue Law & Social Protection Laws Sri Lanka Customs… Main Functions…,contd Customs Ordinance Related Tax Law VAT Act No 14 of 2002 PAL Act No 18 of 2011 SSCL Act No 25 of 2022…etc Related Social Protection Law Fauna & Flora Protection Ordinance Antiquities Ordinance…etc Sri Lanka Customs… Recognition of Ship’s Agents Section 114 – Anything which a Master is required or empowered to do under the Customs Ordinance may, with the express or implied consent of such Master and with the approval of the DGC, be done by the ship’s agent ………. Sri Lanka Customs… Power over Ships & Cargo Knowledge Section 27 – Officers to have Cognizance Section 28 – Ships and Cargo to be reported Section 29 – Master to Deliver Manifest Section 30 – Right to board the ships …ensures that goods comply with the country's import or Section 31 – Right to station on board export laws and prevent substandard products from Section 32 – Last Port Clearance entering the market. Section 34 – Power to grant Sufferance …permission Power over Ships & Cargo … Officers to have cognizance Section 27 – The officers of Customs should have full cognizance of all ships coming into any port …… Goods shall not be un-laden or bulk be broken before due report of such ship and sufferance granted…… Manifest/Waybills Power over Ships & Cargo … Ships & Cargo to be Reported Section 28 – The Master of every ship arriving at any port of Sri Lanka shall report to Customs within 24 hours after such arrival & before bulk be broken the arrival of the ship and the details of the cargo laden ….. Note This has recently got amended as, Long Transit Cargo MUST be reported to the Customs NOT LATER THAN 72 Hours Short Transit Cargo MUST be reported to the Customs on the IMMEDIATE Departure from the Last Port Power over Ships & Cargo … Master to Deliver Manifest Section 29 – The Master of every ship shall at the time of making such report, deliver to the DGC the manifest of the cargo of such ship and if required the Bills of Lading or true copy ….. Power over Ships & Cargo … Power to Board Ships Section 30 – Officers of Customs may board any ship arriving in Sri Lanka, and freely stay on board until all the goods laden therein shall have been duly delivered and such officer shall have free access to every part of the ship ….. Power over Ships & Cargo … Power to Station on Board Section 31 – Officers of Customs may be stationed on board any ship while within Sri Lanka, and the master shall provide with suitable shelter and accommodation while on board ….. Power over Ships & Cargo … Last Port Clearance Section 32 – If any ship shall arrive at any port in Sri Lanka without clearance or other papers which it is usual to grant at the place or places from which such ship shall have come, the master shall be liable to a penalty not exceeding Rs. 25,000/= ….. Power over Ships & Cargo … Granting Sufferance Section 34 – No goods shall be un-laden from any ship until a sufferance shall have been granted by the DGC for the landing of the same …..  Where We Were… State Revenue Targets Achieved The Achievement… Journey so far… Where We Were… Recoveries Beyond State Revenue  Detections Heroin https://www.customs.gov.lk/category/narcotics-detections/ Detections…contd Gold/Cigarette/Ethanol  Detections…contd Ivory/Conch Shell/ Red Sandal Wood… https://www.customs.gov.lk/category/biodiversity-protection-detections/  Detections…contd Customs Reward Scheme Penalties + Forfeitures + Sales Proceeds from Forfeited Goods 50% - Treasury 50% - Reward Fund 60% - 1st Degree Information 60% - Consolidated Fund 40% - COM&CF 40% - 2nd Degree Information 20% - 3rd Degree Information Balance (40%, 60%, 80%) - Customs Officers THANK YOU!!!