Economic Service Charge (ESC)

Economic Service Charge (ESC) [Amendments to the ESC Act, No.13 of 2006]

(1) Amendment to the definition of the term “distributor” Definition of the term “distributor” will be clarified to include any person or partnership, appointed by an importer of any goods to Sri Lanka, for the sale in the wholesale market, of such goods


(2) Revision of rate of ESC applicable on exports

The rate of ESC applicable on the turnover arising from the export of goods or services will be 0.25 per centum.


 (3)  Revision of ESC applicable on the importation of certain articles or goods

(3.1) ESC will be charged at the rate of 0.5% on the importation of any article or goods other than any capital      goods as prescribed by the Minister of Finance taking in to consideration the economic benefit to the country

(3.2) ESC base on the importation of any article or good will be the aggregate of the CIF as approved by the Director General of Customs and the amount of any Custom import Duty, CESS PAL and SCL payable in respect of such articles or goods.


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