“time of importation” shall mean the actual date of arrival of the vessel or landing of aircraft, which carries the consignment of goods to Sri Lanka;
“enterprise which has been registered under the Board of Investments of Sri Lanka law” shall mean an enterprise with which an agreement has been entered into by the Board of Investment of Sri Lanka under section 17 of the Board of Investment of Sri Lanka Law No. 4 of 1978 and has been granted exemption from the provisions of the Exchange Control Act (Chapter 422);
“furnish of details” shall mean providing of details of the payment made by the commercial bank or goods released by Director General of Customs, as the case may be, in accordance with the specific instruction issued by the Controller of Imports and Exports for this purpose, including content, mode and procedure and time of submission, that each party is required to adhere to, when furnishing such details;
“import of goods for personal use” shall mean goods that are imported by an importer specified in Schedule II, in non-commercial quantities and such importer declares that there is no intention to resell such goods which are imported for the exclusive use of such importer;
 “foreign currency accounts” shall mean any foreign currency account maintained at the Domestic Banking Unit (DBU) through which outward remittances are allowed for current international transactions (irrespective of whether debits for imports were permitted or not), or Off-shore Banking Unit (OBU/FCBU) of a commercial bank which operates in Sri Lanka in accordance with instructions issued by the Controller of Exchange or the Monetary Board of the Central Bank of Sri Lanka, as the case may be;
“machinery and heavy equipments” means any ‘machine or heavy equipment’ that shall be directly used to enhance the capacity and/or operational efficiency of the importer and the useful period of such machine or heavy equipment as declared by the importer, shall not be less than (three years 3);
“CUSDEC Number” shall mean the reference number allocated by Sri Lanka Customs Department at the time of registration of the Customs Declaration (CUSDEC). The number is a combination of the Year, Office Code, Registration Series Letter and Registration Number. (e.g. 2011 CBLR1 I 12345678).