The document discusses the evolution of customs in Sri Lanka from pre-colonial times to the modern era. It notes that customs has existed in Sri Lanka since ancient times, as evidenced by inscriptions mentioning customs duties. Under British colonial rule beginning in the early 1800s, the modern customs organization was established with the passage of customs laws. Over time, customs took on additional roles like immigration control and monitoring prohibited goods. Today, customs remains an important revenue collector and regulates international trade and cross-border movement of people and goods in Sri Lanka.

1. The Evolution
of
Sri Lanka Customs

2. The Evolution of Sri Lanka
Customs
(Under British Colonialism)
Individual Dissertation Research for
History Specializing Students in
Department of History
University of Peradeniya
Name: R. A. I. A. Sarathchandra
Reg. No: A/ 14/ 540

3. Introduction
• “Customs” shall means,
– The government service which is
responsible for the administration of
Customs law and collection of import and
export duties
– And also responsible for Importation,
transit and Exportation of goods
• This term also used,
– Referring Customs service
• Or its main and subsidiary offices
– Control of goods

4. • Moden day custom derives it authority
from the Custom Ordinance (Chapter
235) of the Legislative Enactments of the
Democratic and Socialist Republic of Sri
Lanka
• Customs department present the major
collector of Government revenue.
• This department collect multiple kind of
taxes.
• The levying and recovering those kind
of taxes is the main function of this
department

5. Functioning of the
Customs
(according to findings)
• Modern day Customs
– Is concerned in the speedy clearance of
cargo and the smooth clearance of
passengers and their baggage's; while
ensuring the proper collection of duties and
levies
– And exercising control on the movement of
prohibited and restricted articles.
• Modern day Customs evaluate from the
British period Customs

6. Findings – pre colonialism
• “The origin of Customs is supposed to be
old as hills.”
• Even in ancient Sri Lanka, there are rock
inscriptions on Customs Functions
– Godawaya
• King Gotabhaya ordered to donate the duty collected
from this port to the Godawaya temple
– Ambalantota
– Mathota (Mannar) – Mannar Kachcheri Pillar
inscription
• One of the important sources of revenue for
the state was the collection of “Custom tolls
and taxes”

7. • Since the 14th Century “Spices” became
the commodity in foreign trade
• Monopoly in foreign trade and naval
supremacy went together in those days.
• Consequently, Capitulation of the
Maritime Provinces of Sri Lanka by
Portuguese, Dutch and British in
succession in the year 1556 and 1796
respectively.

8. Findings cont… (British)
• “Customs” gradually became
institutionalized.
• Customs department was set up in 1809
• The first Comptroller General of
Customs was “Antony Bertolacci”
– Exercising magisterial, tribunal and
executive functions
– Worked directly under the Colonial
Governor

9. • With the 1833 Administrative Reforms,
series of ordinances pertaining to Customs
were proclaimed from the London colonial
office.
– Those were meant for the enforcement of the
revenue oriented import, export trade policy
favoring the concept of maximum profit too
the ruling Community.
• Modern Customs organization took its root
• Its culmination was the passage of the
ordinance No. 17 of 1869
– This enactment is similar to the UK Customs
act of 1876 and the Indian Sea Customs Act of
1872

10. Findings cont…
• There were,
– 34 amendments to this law during the
Colonial rule
– 09 amendments since 1948 to 1972
– 05 amendments till to- date as Republican
State

11. • Classification of goods on an
alphabetical basis constituted in Customs
tariff Law.
– Schedule “A”  Custom ordinance
– Schedule “B”  tariff rates of controls,
prohibitions and restrictions
– Schedule “C”  tariff for levies on ships
and boats which entered and departed the
ports of Sri Lanka

12. Findings cont…
• The first true aero plane was designed, built
and flown by Wright Brothers in 1903, after
30 years aero plane flew to Sri Lanka
carrying passengers..
• In 1869 Customs Law was not meant for a
situation arising from the commencement
of Air traffic
– The new procedures were introduced by
regulations
• English Air Navigation Act of 1920 and
subsequently the Ceylon air Navigation act of 1950
providing legal backing for Air Navigation.

13. • With the arrival of workers from India,
immigration and emigration control
began to take place in customs. Since
then, immigration control has been one
of the most important functions of the
Customs.
• The Customs of the British period
included the control of import and
export, immigration and migration
and the exchange of grants through the
South Indian Trade Zone.
• Inspired by it, Customs control these
processes even in modern times.

14. sources…
Primary sources
• f¾.= ishji iure l<dmh
• Ishak Lebbe, M. U. “Plantation in the Development
of Sri Lankan Economy: An Evaluation of the
Dual Economy Approach”, Master Dissertation,
The University of British Columbia, Columbia,
1979.
• Knox Robert, An Historical Relation of the Island
Ceylon in the east-Indies” Richard Chifurell pub.
London, 1681.
• Van Den Drison, I. H. “Some Aspects of the
Development of the Coffee Plantation Industry in
Ceylon”, Ph. D. Dissertation, London School of
Economics, London, 1954.

15. Administration Reports
• CAR, 1809 Administration Report of Southern
Province, P. 13
• CAR, 1869 Administration Report of Western
Province, P. 32
• CAR, 1880 Administration Report of Western
Province, P. 8
Ledgers and Letters
• SLNA 33/261 Arrack Rent Ledgers in 1859.
• SLNA 21/51A, Miscellaneous Letters from
Resident to Secretary for the Kandian Province
and others, 28th Nov. 1817.
• Co 54/706, File 43377 of 1906, Memorandum
Arrack Rents by F. R. Ellis

16. Ceylon Sessional Papers
• CSP,1878, No. 29, Report on the Grain taxes
• CSP, 1879, No. 30, System of Farming Arrack Rents
Hansard Reports
• Hansard, Debates in the Parliament of Sri Lanka, 1820.
• Hansard, Debates in the Parliament of Sri Lanka, 1869.
Government acts
• CGA, 1820, No. 06, Tariff Reform Act.
• CGA, 1869, No. 17
• CGA, 1871, No. 01
• CGA, 1873, No. 21
• CGA, 1869, No. 17
• CGA, 1948, No. 06
• mk;a iïmQ¾K .Kkska ^35& lg wêl m%udKhla
we;'

17. Secondary Sources
• Karunatilake H. N. S. Economic Development
in Ceylon, Praeger Publishers, New York,
1971.
• Nicholas C. W. Historical Topography of
Ancient and Mediveal Ceylon: Vol. III, Royal
Asiatic Society: Ceylon Branch, 1963.
• Kannangara P. D. The History of the Ceylon
Civil Service (1802 - 1833), Tisara
Prakasakayo, Dehiwala, 1966.
• Wickramaratne L. A. Economic Development
in the Plantation Sector (1900 - 1947), Tisara
Prakasakayo, Dehiwala, 1947.
• Mills L. A. Ceylon under British Rule,
Oxford University Press, London, 1933.
• Mills L. A. Britain and Ceylon, Longmans,
Green and Co., London, 1945.

18. • Bßh.u" ;siai" kQ;k › ,xld wd¾Ólfhys úldYh"
jdikd fmd;a m%ldYlfhda" okafldgqj" 2009'
• Bßh.u" ;siai" › ,xldfõ wd¾Ól b;sydih( 1800
isg" cd;sl wOHdmk moku" 1997'
• lreKdkkao Wlal=nKavd" › ,xldfõ wd¾Ól
b;sydih 1796 - 1931( ì%;dkH md,k iuh" wNh
uqøK Ys,amsfhda" lvj;" 1999'
• lreKdr;ak" hQ' î" › ,xldfõ wd¾Ól b;sydih,
iSudiys; weia' f.dvf.a iy iud.u" fld<U.
• .=Kj¾Ok" fla' ví" ,xldfõ ,kafoais n,h msysgq
ùu 1628 - 1658" wOHdmk m%ldYk fomd¾;fïka;=j"
fld<U" 1974'
• chj¾Ok" l=udß" fidlalka f,dlalka jQ j.hs"
iudc úoHd{hkaf.a ix.uh" fld<U" 2006'

19. • oer‚h.," fmda,a B' mSßia" ;%s isxy,h" ^mß'& iqpß;
.ï,;a" fiamd, úfÊfialr" iSudiys; weia f.dvf.a
iy iud.u" fld<U" 2002'
• mq[a[r;k" ydkaÿme,afmd<" ,Ùld b;sydih( ú;Sh
Nd.h ^l%s' j' 1500 isg j¾;udkh olajd&" iSudiys;
weia' f.dvf.a iy iud.u" fld<U" 1961'
• fmf¾rd" Ô' tÉ" fy<Èjq mqj;" iSudiys; weï' ã'
.=Kfiak iy iud.u" fld<U" 1957'
• nKavdrf.a" wfidald" › ,xldfõ hg;aúð;jdoh"
iageï*¾â f,ala m%ldYk" fld<U" 2005'
• n,.,a," úu,a' Ô" mdyshka foaYdGk jd¾:d" úis÷kq
m%ldYlfhda" fndr,eia.uqj" 1999'
• uqKisxy" bkaødks" › ,xldfõ ud¾. m%jdykh" l;D
m%ldYk" fld<U" 2000'
• ,xld b;sydih" úfoHdaoh úYajúoHd, uqøKh"
chj¾Okmqr'

20. • f,ia,s .dñŒ" Ô' tA" mqrd;k ,xldfõ jrdhka" iQßh
m%ldYlfhda" fld<U" 2003.
• f,ia,s .dñŒ" Ô' tA" f¾.= wK mk;a" iS' weia' wd¾'
m%skag¾ia" fld<U" 2002.
• f,ia,s .dñŒ" Ô' tA" f¾.= mqrdKh" iQßh m%ldYlfhda"
fld<U" 2003.
• f,ia,s .dñŒ" Ô' tA" f¾.=j yd kS;sh" iQßh m%ldYlfhda"
fld<U" 2004.
• jekavka ã%ika" whs' tï" ,xldfõ fldams j.d lsÍfï
b;sydih( kQ;k hq.h" ;sir m%ldYlfhda" 1963.
• jekavka ã%ika" whs' tÉ." ,xldfõ wd¾Ól b;sydih" ;sir
m%ldYlfhda" foysj,, 1963.
• úu,lS¾;s" ueo Whkaf.dv" ,xldfõ ldis yd uqo,a
jHjydrh" lvjeoaÿj iqux., m%ldYk" fudrgqj" 1969.
• úu,lS¾;s" ueo Whkaf.dv" isxy, wdKavqj" iSudiys;
weia' f.dvf.a iy iud.u" fld<U" 2001.

21. • úu,r;ak" fla' ã' Ô" ,xldfõ ì%;dkH wdêm;H"
r;ak fmd;a m%ldYlfhda" fld<U" 1992'
• › ,dxflah b;sydih( fj¿u III, iSudiys; weia'
f.dvf.a iy iud.u" fld<U " 2012'
• › ,dxflah b;sydih( fj¿u IV, iSudiys; weia'
f.dvf.a iy iud.u" fld<U " 2012'
• › ,xldfõ b;sydih( isõjk fldgi" wOHdmk
m%ldYk fomd¾:fïka;=j" n;a;ruq,a," 2007'
• fidaur;ak" we,af,afmd< tÉ' tï" ,xldfõ mkia
jirla" úis÷kq m%ldYlfhda" fndr,eia.uqj" 2006'
• fidaur;ak" Ô' mS' ù" ,xld b;sydifha ì%;dkH hq.h"
iSudiys; weia' f.dvf.a iy iud.u" fld<U" 2015'
• fyÜáwdrÉÑ ksu,a" b;sydih is;shï fmd;" ;rxð
m%skag¾ia" uyr.u" 2016'

22. Thank You!

23. • Customs Duty
• Excise Duty
• Value Added Tax
• Surcharge
• Port and Airport Development Levy
• Export Development Board Cess
• Regional Infrastructure Development Levy
• Social Responsibility Levy
• Special Commodity Levy
• Nation Building Tax
And ETC

24. • Prohibited
– Narcotics, Psychotropic Substances, Precursor Drugs,
Pornographic and Pro-Religious Literature
– Cigarettes
• Restricted
– Gold, Jewellery, Gems and other Precious Metals
– Liquor and Wines
– Cosmetics, Medicinal drugs and devices
– Telecommunication Equipment
– Foreign currencies more than US$ 15000 or equivalent. (If
you intend to take back US$ 5000 or more, declare the entire
amount)
– Srilankan ruppees not more than 20000 only for Srilankan
citizens.
– Animals, Plants (including specimens) and their parts
– Firearms, Ammunition, Air Guns and Explosives
– Any other items which require special permits or licenses

25. • Inscription 
“Siddam! Godapavatha patanahi
sukha surui Raja Gamini Abhaya
viharata Dini”
• Meaning 
“Success; The Customs duties of the port of
Godapavatha, King Gamini Abhaya granted to the
Vihara”