Collection of Embarkation Levy from airlines operating to and out of Sri Lanka

1. Legal Provision:

This Directive is issued by Director General of Civil Aviation in terms of the powers vested him under section 3 of the Finance Act No. 25 of 2003 and paragraph 3 of the Embarkation Levy ( Airlines) Regulation No. 01 of 2003 in connection with the collection of the Embarkation Levy from passengers departing from Sri Lanka by aircraft for overseas destinations and remittance of such collection by airlines to the Director General of Civil Aviation.

2. Applicability

This Direction is applicable every airline, which operated international commercial flights into or out of Sri Lanka, shall abide by the instructions in this Directive, which supersed any of the previous instructions issued by the Director General of Civil Aviation regarding the subject matter.

3. Embarkation Levy

EacH Airline from 01st February 2020 shall remit to the Director General of Civil Aviation in the manner specified in this Direction a sum Rupee equivalent amount of USD 60.00 as the Embakation Levy in respect of each passenger carried by the airline from Sri Lanka on an international flight, unless such passenger is exempt from the payment of Embarkation Levy.

4. Exceptions

The following passengers are exempt from the embarkation levy:

• Any child who is less than 02 years in age
• Any transit passenger who departs from the international airport on a connecting flight within 24 hours from the time of arrival.
• Any member of the operating crew of the aircraft who is on duty..

5. Exchange rate

The equivalent rupee amount shall be calculated based on the exchange rate  published by the Central Bank of Sri Lanka in every first working day of the ending month of the previous quarter.

eg: 1st Quarter (01st January to 31st March) – 1st working day of December

2nd Quarter (01st April to 30th June) – 1st working day of March

3rd Quarter ( 01st July to 30th September) – 1st working day of June

4th Quarter ( 01st October to 31st December) – 1st working day of September

6. Time of Remittance

Each Airline shall remit to the Director Genral of Civil Aviation twice a month, the total sum of monies collected from passengers as Embarkation Levy as follows:

Period	Payment Due on
Passengers lifted by an airline between 01st and 15th of a month (Both days inclusive)	On or before 30th of that month
Passengers uplifted by an airline between 16th and 31st of a month (Both day inclusive)	On or before 15th of the next month.

7.Mode and Manner of Remittance

•    Each Airline operating  into and out of Colombo shall funish to the Director General of Civil Aviation the information sought in the Form CAASL – 012 Rev 9 and form CAASL – 014 Rev 6 when remitting the collection of Embarkation Levy. Bi – monthly retuns to the Directot General of Civil Aviation shall be signed by the Chief Executive Officer of the Airline concerned or any officer designated by him in writing.

 

• Each Airline collecting Embarkation Levy in respect of passengers carried by them under the circumstances mentioned in paragraph 5 above shall submit from CAASL 15 Rev (i) for old rate (USD 50) for the period from 01.04.2018 to 31.03.2019 and CAASL Rev 5 (ii) for rate (USD 60) for the period 01.04.2019 to 31.07.2019 and CAASL 15 Rev 5 (iii) for rate (USD 50) for the period 01.08.2019 TO 31.01.2020 and CAASL 15 Rev 5 (iv) for rate (USD (60) for the period from 01.02.2020 along with the others forms.

 

• Each Airline shall furnish to the Director General of Civil Aviation a certified copy of the passenger manifest in respect of each flight operated out of Colombo. In cases where an airline seek an exemption of transit passengers to Sri Lanka. shall also be attached. Airlines may highlight the names of the transit passengers on such passenger manifests for clarity.

8 Methods of payments

Payments can be made either by cash or cheques. Temporary receipts will be issued for payments made in cheque subject to realization. Stern action will be taken against the airline concerned, in case a cheque is bounced without calling for any explanation or any prior notice.

9. Penalty

If an airline fails to remit money to the Director General of Civil Aviation within the time periods as specified in the paragraph (6) above, the airline concerned shall pay an interest of the applicable bank rate plus 2 per centum for the total sum in respect of each day of delay, in addition to the total remittance due. This maybe in addition to anyother administrative sanctions that the Director General of Civil Aviation may impose on the airline concerned.

10. Bank Gurantee

Director General of Civil Aviation may request an airline in writing to furnish him with a bank guarantee for a sum to be determined by the Director General of ivil Aviation depending on the nature and scope of operations of the airline including the frequency of flights and capacity aircraft and also taking into account the airlines track record.

11. Maintenance of records

Each airline shall maintain seperate records at its main office or its principal’s office in Colombo relating to the number of passnegrs carried from Sri Lanka, details about collection and remittance of embarkation levy. Airline shall preserve all connected records in respect of collection of the Embarkation Levy for a minimum period of 2 years and prior approval for the Directr General of Civil Aviation in writing shall be obtained before destroying any such records.

12. Entries to be made in the ticket

Every airline shall ensure that appropritae entries are made on each airline ticket to indicate that the applicable Embarkation Levy has been collected or exempted otheriwse, as the case maybe. The airline shall use the Tax code “LK” assigned by IATA for purpose of recording the Embarkation Levy collected.

13. Access to data and information

Each Airline shall ensure that the Civil Aviation officials who have been authorized by the Director Genera of Civil Aviation in writing are granted unrestricted access at all tmes to any of its officers in Sri Lanka, ticketing centers, checking counters or aircraft to examine the degree if airline’s compliance with the instructions contained in this Directive. The airline shall also ensure that required documents are produced for their inspection on demand.

14. Compliance

Airlines are kindly requested to strictly comply with the instructions contained in this Directive and extend their unstinted co -operation.