performance report 2018 - excise

82
ld¾h idOk jd¾;dj nrayhw;Wif mwpf;if PERFORMANCE REPORT 2018

Upload: others

Post on 24-Nov-2021

1 views

Category:

Documents


0 download

TRANSCRIPT

ldfrac34h idOk jdfrac34dj nrayhwWif mwpfif PERFORMANCE REPORT

2018

Excise Department of Sri Lanka (Year 2018)

Hon Mangala Samaraweera (MP) Minister of Finance and Mass Media

Hon Eran Wickramaratne (MP) State Minister of Finance and Mass Media

Hon Lasantha Alagiyawanna (MP) Deputy Minister of Finance and Mass Media

Heads

Mr RHS Samarathunga Secretary Ministry of Finance and Mass Media Secretary to the Treasury

MrsKHA Meegasmulla Commissioner General of Excise

(Up to 11th March 2018)

MrRSemasinghe Commissioner General of Excise

(From 15th March 2018)

MrA Bodaragama Advisor on Excise Policies Ministry of Finance and Mass Media

Heads of Divisions of the Excise Department of Sri Lanka

MrsBMSBandara Additional Commissioner General (Revenue Policies and Administration)

MrGamini Mahagamage Commissioner of Excise (Administration amp Human Resources)

(Up to 15th May 2018)

MrBuddhika Weheragoda Commissioner of Excise (Administration amp Human Resources)

(From 11th July 2018)

MrSDL de Mellawa Commissioner of Excise (Law Enforcement)

MrMDMWK Dissanayake Commissioner of Excise (Social Security amp Development)

(From 17th July 2018)

MrSAS Wickramarathne Chief Accountant

MrA Kumarasiri Perera Chief Internal Auditor

(Up to 11th April 2018)

MrsMN Priyangika Fernando Chief Internal Auditor

(From 12th April 2018)

MrMDMWK Dissanayake Deputy Commissioner of Excise (Revenue License)

(Up to 17th July 2018)

MrWMMB Wansooriya Deputy Commissioner of Excise (Law Enforcement)

(Up to 20th September 2018) Deputy Commissioner of Excise (Revenue License)

(From 21st September 2018)

MrJ Pushpakumara Silva Deputy Commissioner of Excise (Logistics)

(From 4th January 2018 upto 15th September 2018)

Mr K Kumarasinghe Deputy Commissioner of Excise (Human Resources) (From 28th March 2018 up to 21st September 2018)

Deputy Commissioner of Excise (Supply Chain Regulation amp IT) cu Deputy Commissioner of Excise (Law Enforcement)

(From 21st September 2018)

MrSameera Jayawardena Deputy Commissioner of Excise (Administration)

Divisional Supervisory Officers of the Excise Department of Sri Lanka

Assistant Commissioner of Excise (Western Province I - Colombo District) Assistant Commissioner of Excise (Western Province II - Kalutara District)

Assistant Commissioner of Excise (Western Province III - Gampaha District)Assistant Commissioner of Excise (Central Province)

Assistant Commissioner of Excise (Southern Province)Assistant Commissioner of Excise (Northern Province I - Jaffna District)

Assistant Commissioner of Excise (Northern Province II - Kilinochchi MannarVavuniya amp Mullaitivu Districts)

Assistant Commissioner of Excise (Eastern Province)Assistant Commissioner of Excise (North Western Province I - Kurunegala District)

Assistant Commissioner of Excise (North Western Province II - Puttalam District) Assistant Commissioner of Excise (North Central Province)

Assistant Commissioner of Excise (Uva Province) Assistant Commissioner of Excise (Sabaragamuwa Province)

Superintendent of Excise (Excise Head Office)Superintendent of Excise (Colombo City 1)

Superintendent of Excise (Colombo City 11)Superintendent of Excise (Kaluthara 1)

Superintendent of Excise (Distileries Circle)Superintendent of Excise (Gampaha)

Superintendent of Excise (ja-ela)Superintendent of Excise (Special Operations Bureau)

Superintendent of Excise (Narcotics)Superintendent of Excise (Kandy)Superintendent of Excise (Matale)

Superintendent of Excise (Nuwaraeliya)Superintendent of Excise (Galle)

Superintendent of Excise (Matara)Superintendent of Excise (Hambantota)Superintendent of Excise (Point Pedro)

Superintendent of Excise (Jaffna)Superintendent of Excise (Kilinochchi)

Superintendent of Excise (Vavunia)Superintendent of Excise (Trincomalee)

Superintendent of Excise (Batticaloa)Superintendent of Excise (Ampara)

Superintendent of Excise (Kurunegala)Superintendent of Excise (Naththandiya)

Superintendent of Excise (Chilaw)Superintendent of Excise (Anuradhapura)Superintendent of Excise (Polonnaruwa)

Superintendent of Excise (Badulla)Superintendent of Excise (Monaragala)Superintendent of Excise (Rathnapura)

Superintendent of Excise (Kegalle)

Regional Offices of the Excise Department of Sri Lanka

Regional Offices of the Excise Department of Sri Lanka

1 Western Province11 Office of the Assistant Commissioner of Excise ( Western Province I )

111 Superintendent of Excise (Colombo City 1)bull Colombo City Excise Stationbull Kesbewa Excise Station

112 Superintendent of Excise (Colombo City II) bull Padukka Excise Stationbull Sri Jayawardenapura Excise Station

113 Office of the Superintendent of Excise ( Special Operations Bureau ) bull Excise Special Operations Bureau

114 Office of the Superintendent of Excise( Narcotic Unit )bull Excise Narcotic Law Enforcement Unit

12 Office of the Assistant Commissioner of Excise ( Western Province II )121 Superintendent of Excise ( Kalutara )

bull Kalutara Excise Stationbull Aluthgama Excise Stationbull Horana Excise Stationbull Mathugama Excise Stationbull Panadura Excise Station

122 Office of the Superintendent of Excise ( Distileries Circle )

13 Office of the Assistant Commissioner of Excise ( Western Province III )131 Superintendent of Excise ( Gampaha )

bull Gampaha Excise Stationbull Poogoda (Kirindiwela) Excise Stationbull Meerigama Excise Station

132 Office of the Superintendent of Excise ( Ja-ela )bull Ja-ela Excise Stationbull Negombo Excise Station

2 Southern Province21 Office of the Assistnat Commissioner of Excise ( Southern Province )

211 Supirintendent of Excise (Galle)bull Galle Excise Stationbull Elpitiya Excise Stationbull Excise Special Operations Bureau ( Southern Province )

212 Office of the Supirintendent of Excise ( Matara )bull Matara Excise Station

x

Excise Department of Sri Lanka | Performance Report - 2018

213 Office of the Supirintendent of Excise ( Hambantota )bull Hambantota Excise Stationbull Tangalle Excise Station

3 Sabaragamuwa Province31 Office of the Assistant Commissioner of Excise ( Sabaragamuwa Province )

311 Supirintendent of Excise (Ratnapura)bull Ratnapura Excise Stationbull Balangoda Excise Stationbull Embilipitiya Excise Station

312 Office of the Supiritendent of Excise ( Kegalle )bull Kegalle Excise Stationbull Ruwanwella Excise Station

4 Uva Province41 Office of the Assistant Commissioner of Excise ( Uva Province )

411 Supiritendent of Excise (Badulla)bull Badulla Excise Stationbull Bandarawela Excise Station

412 Office of the Supiritendent of Excise ( Monaragala )bull Monaragala Excise Station

5 North Central Province51 Office of the Assistant Commissioner of Excise ( North Central Province )

511 Supirintendent of Excise (Anuradhapura)bull Anuradhapura Excise Stationbull Kebathigollawa Excise Stationbull Excise Special Operations Bureau ( North Central Province )

512 Office of the Supirintendent of Excise ( Polonnaruwa )bull Polonnaruwa Excise Station

6 Central Province61 Office of the Assistant Commissioner of Excise ( Central Province )

611 Supirintendent of Excise ( Kandy )bull Kandy Excise Stationbull Gampola Excise Stationbull Excise Special Operations Bureau ( Central Province )

612 Office of the Supirintendent of Excise (Matale)bull Matale Excise Station

613 Office of the Supirintendent of Excise ( Nuwareliya )bull Nuwaraeliya Excise Stationbull Hatton Excise Station

7 North Western Province71 Office of the Assistant Commissioner of Excise ( North Western Province I)

711 Supirintendent of Excise (Kurunegala)bull Kurunegala Excise Stationbull Maho Excise Stationbull Kuliyapitiya Excise Stationbull Excise Special Operations Bureau (North Western Province)

xi

Excise Department of Sri Lanka | Performance Report - 2018

72 Office of the Assistant Commissioner of Excise (North Western Province II)721 Supirintendent of Excise (Wennappuwa)

bull Wennapuwa (Waikkala) Excise Stationbull Marawila Excise Station

722 Office of the Supirintendent of Excise (Chilaw)bull Chilaw Excise Stationbull Madampe Excise Stationbull Puttalam Excise Station

8 Northern Province 81 Office of the Assistant Commissioner of Excise ( Northern Province I )

811 Supirintendent of Excise (Jaffna) bull Jaffna Excise Stationbull Chankanai Excise Stationbull Chawakachcheri Excise Station

812 Office of the Supirintendent of Excise (Point Pedro)bull Mallakam Excise Stationbull Point Pedro Excise Station

82 Office of the Assistant Commissioner of Excise (Northern Province II)821 Supirintendent of Excise (Kilinochchi)

bull Kilinochchi Excise Stationbull Mullaithivu Excise Station

821 Office of the Supirintendent of Excise (Vauvniya)bull Mannar Excise Stationbull Vauvniya Excise Station

9 Eastern Province91 Office of the Assistant Commissioner of Excise (Eastern Province)

911 Supirintendent of Excise (Trincomalee)bull Trincomalee Excise Station

912 Office of the Supirintendent of Excise (Batticaloa)bull Batticaloa Excise Station

913 Office of the Supirintendent of Excise (Ampara)bull Ampara Excise Stationbull Kalmune Excise Station

Chapter 1

1 Excise Department of Sri Lanka 1

11 Introduction 212 Vision 213 Mission 214 Objectives 215 Activities 2

Chapter 2

2 Organizational Structure and Changes in 2018 3

21 Introduction 422 Organizational Structure 623 Adminstration Division 724 Recruitments 725 Staff Changes 726 Logistics Division 927 Human Resources Division 15

Chapter 3

3 Implementation of New Policies 21

31 Introduction 2232 New Excise Notifications Issued amp Implemented in the Year 2018 22

Chapter 4

4 Auditing 23

41 Introduction 2442 Internal Audit Unit 24

Chapter 5

5 Accounts Division 25

51 Introduction 2652 Revenue Account 2753 Reward Fund Account 2754 Appropriation Account (2018) 2755 Analysis of Income and Expenditure 2856 Advance Account 28

Contents

Chapter 6

6 Law Enforcement 29

61 Introduction 3062 Legal Division 3263 Bureaus of Excise Special Operations 32

Chapter 7

7 Revenue Operations Division 35

71 Introduction 3672 Information Technology Unit 3673 Revenue Operations Unit 3674 Types of Excise Licenses 3675 Excise Licenses issued amp operated in the year 2018 37

Chapter 8

8 Excise Duties on Locally Manufactured Liquor Spirits Tobacco amp Cigarettes 43

81 Introduction 4482 List of Licensed Liquor Manufacturers 4483 List of Liquor Manufacturers with Suspended License 4584 List of Licensed Distilleries 4585 List of Licensed Stores and Warehouses 4586 List of Licensed Vinegar Manufacturers 4587 List of Excise Licencees for Manufacturing Industrial Products 4588 Liquor Production and Tax Income in 2018 4789 Production Issuing of Spirits in 2018 51810 Tobacco Tax 53811 Income Analysis 54

Chapter 9

9 Importation and Exportation Liquor Spirits Tobacco and Cigarettes 59

91 Quantity of Imported Foreign Liquor and the Tax Income 6092 List of Licensed Foreign Liquor Importers 6093 Rectified Spirits Imported for Manufacturing Liquor 6194 Tax Exemption on Liquor Exportation 6195 Excise Duty on Importation of Non-Potable Spirits 6196 Excise Duty on Importation of Tobacco and Cigarettes 6197 Exportation of Tobacco and Cigarettes 62

Chapter 10

10 Conclusion 63

Chapter 1

1 Excise Department of Sri Lanka

11 Introduction12 Vision13 Mission14 Objectives 15 Activities

Excise Department of Sri Lanka | Performance Report - 2018

2

11 IntroductionExcise Department of Sri Lanka which was established in 1913 operated under the purview of the Ministry of Finance and Mass Media in the year 2018 It holds the third place among the state tax income generating Departments Excise Department of Sri Lanka mainly implements the Excise Ordinance No08 of 1912 which is the 52nd Chapter of the Legislative Enactment In addition it implements the Tobacco Tax Act No8 of 1999 Poisons Opium and Dangerous Drugs Ordinance and the National Authority on Tobacco amp Alcohol Act No27 of 2006

Department of Sri Lanka Police also extends a significant contribution for the task of implementing laws imposed under said ordinances and acts Similarly this Department serves as a member of the National Dangerous Drugs Control Board National Authority on Tobacco amp Alcohol for the purpose of implementing government policies while extending a great contribution for achieving the national goal of creating a country devoid of liquor and narcotic drugs under the theme of ldquoA Nation Free of Alcoholrdquo in collaboration with the Presidential Unit on Alcohol Prevention

12 VisionldquoContributing to build a healthy society in Sri Lanka which is free from illicit liquor and narcotic drugsrdquo is the vision of Excise Department of Sri Lanka

13 MissionldquoEfficient and effective administration of the liquor and the tobacco industry in Sri Lanka through the collection of revenue and prevention of illicit manufacture and sale of such products for development and welfare of the society and the enforcement of the Poisons Opium and Dangerous Drugs Ordinance for the social protection of Sri Lankardquo is the mission of Excise Department of Sri Lanka

14 ObjectivesExcise Department of Sri Lanka operates with the under mentioned objectives in order to achieve its mission

a Safeguarding the revenue accumulated from liquor and tobacco

b Enforcement of the Excise Ordinance and the Tobacco Tax Act

c Implementation of the Poisons Opium and Dangerous Drugs Ordinance

d Implementation of National Authority Act on Tobacco and Alcohol

15 Activities

Excise Department of Sri Lanka carries out the following activities so as to achieve the above objectives

a Supervision and control of licensed premises and collection of revenue therefrom

b Acting as a law enforcement agency in respect of the Excise Ordinance

c Enforcement of the Tobacco Tax Act including supervision and control of tobacco manufactories

d Acting as a law enforcement agency in respect of the Poisons Opium and Dangerous Drugs Ordinance

e Implementation of National Authority Act on tobacco and alcohol

Cha

pter

1 |

Exc

ise

Dep

artm

ent o

f Sri

Lan

ka

Chapter 2

2 Organizational Structure and Changes in 2018

21 Introduction22 Organizational Structure23 Adminstration Division 24 Recruitments 25 Staff Changes26 Logistics Division27 Human Resources Division

Excise Department of Sri Lanka | Performance Report - 2018

4

21 Introduction

Excise Department of Sri Lanka operates under the direction of a Commissioner General of Excise

With respect administration of the regional offices of the Excise Department island has been divided into lsquoExcise Divisionsrsquo on provincial basis and the Western Province has been divided in to three Divisions while each of North Western and Northern Provinces have been divided in to two Divisions on district basis based on the density of population licenses and crimesThese Excise Divisions are supervised by the Assistant Commissioners of Excise

Excise Superintendentsrsquo Offices have been established under Excise Divisions Excise Divisions which cover the whole province have been subdivided to Excise Superintendentsrsquo Offices under district basis In this manner an Excise Area consisting of two districts comes only under Vauvniya and Kilinochchi Excise Superintendentsrsquo Offices Excise Divisions which are limited only to a district have been parted as Excise Superintendentsrsquo Offices with determined limits Said Excise Circles are supervised by the Superintendents of Excise

Excise Stations have been established under Excise Superintendentsrsquo Offices and they administer the Excise areas of which the limits have been determined by the Department Officers of Inspector Grade and of other ranks have been attached to these Excise StationsThe Senior Most Officer of the inspactorate

generally serves as the Officer In Charge

Further Special Operations Units and Narcotic Unit have been established and related particulars have been separately given here Excise Units have been established in all licensed Tobacco and Alcohol manufactories located island-wide and permanent staffs have been assigned to them

Excise Department of Sri Lanka comprised of a Head Office 13 Offices of Assistant Commissioners of Excise or Divisional Offices 30 Offices of Excise Superintendents 56 Excise Stations 05 Special Operations Bureaus a Narcotic Unit and Excise Units which have been established in all licensed Tobacco and Alcohol manufactories located island-wide operates to fulfill the threefold missions of Excise revenue management law enforcement and social security

Departmental Officers and Officers from the Combined Services and Islandwide Services have been attached to carry out duties of these offices while Departmental Officers have attached to Excise Stations and Units

Approved cadre for Departmental Officers is 1318 while the approved cadre for Combined Services and Islandwide Services is 173 Accordingly total approved cadre for the Department is 1491 and the actual number of staff served in the Department during the year reviewed was 1309 Hence there were 202 vacancies which summed up to 121 per cent of the approved cadre (Table 21)

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

5

bull Cadre Report of the Excise Department as at 31122018

21 Table - Cadre Report

Serial No Designation Approved

CadreActual Cadre Vacancies Excess

Post1 Commissioner General of Excise 1 1 0 0

2Additional Commissioner General of Excise (Revenue Policies amp Administration) 1 1 0

0

3

Additional Commissioner General of Excise (Revenue Operations and Law Enforcement) 1 0 1

0

4Commissioner of Excise (Administration and Human Resources ) 1 1 0

0

5 Commissioner of Excise(Revenue Operations) 1 1 0 06 Commissioner of Excise (Law Enforcement) 1 1 0 0

7 Commissioner of Excise (Social Security and Development ) 1 1 0 0

8 Chief Accountant 1 1 0 09 Chief Internal Auditor 1 1 0 0

10 Deputy Commissioner of Excise (Administration) 1 1 0 011 Deputy Commissioner of Excise (Revenue licenses ) 1 1 0 012 Deputy Commissioner of Excise (Law Enforcement) 1 1 0 013 Deputy Commissioner of Excise (Human Resources ) 1 0 1 014 Deputy Commissioner of Excise (Legal) 1 1 0 0

15Deputy Commissioner of Excise (Academic amp Research Logistics) 1 1 0

0

16Deputy Commissioner of Excise (Supply Chain Regulations amp IT) 1 1 0

0

17 Deputy Commissioner of Excise (Social Security) 1 1 0 018 Deputy Commissioner of Excise (Logistics) 1 0 1 019 Accountant 2 0 2 020 Assistant Commissioner of Excise 13 6 7 021 Assistant Director (Information Technology) 1 0 1 022 Superintendent of Excise 31 15 16 023 Statistician 1 0 1 024 Administrative Officer 2 2 0 025 Translator 2 2 0 026 Information and Communication Technology Officer 1 1 0 027 Chief Inspector of Excise 75 73 2 028 Statistics Officer 1 0 1 029 Inspector of Excise 300 249 51 030 Excise Sergeant Major 50 34 16 031 Development Officer 9 9 0 032 Technical Officer 1 0 1 033 Transport Officer 1 0 1 034 IT Assistant 3 3 0 035 Public Management Assistant 108 104 4 036 Excise Sergeant 100 15 85 037 Excise GuardCorporal 600 620 0 2038 Excise Guard - Driver 129 120 9 0

39 Excise Guard - Driver (Three wheel) As per the letter NoDMS1175III dated 19022018 1 1 0 0

40 Office Assistant 38 36 2 041 Bungalow Keeper 4 4 0 0

Total 1491 1309 202 20Officer holding the post of Excise Commissioner (Revenue Operations) has been attached to the Post of Advisor (Excise Policies) of the Ministry of Finance and Mass Media The reason for exceeding the approved cadre of Excise Guards (600) is the annulment of the promotions made to the Excise Sergeant by

the letter noEB107ES Promotions (Volume III) dated 16112016 as per the Supreme Court Verdicts 6612012 and 6632012

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

6

22

Org

aniz

atio

nal S

truc

ture

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

7

23 Adminstration DivisionAdministration Division operates under the supervision of Commissioner General of Excise and the Additional Commissioner General of Excise (Revenue Policies amp Administration) Commissioner of Excise (Administration and Human Resources) and a Deputy Commissioner of Excise Execution of general administrative tasks of the Department is the main responsibility of the Division

This division carries out the activities related to establishment discipline transfers and retirement of Departmental Officers Officers of the Combined Service and the All Island Services attached to the Deapartment Moreover it performs tasks pertaining to recruitment promotions transfers of Departmental Officers and conducting Efficiency Bar Examinations in accordance with the relevant procedures

Annual transfers of the Uniform Staff are done by this division as per the transfer procedure approved by the Public Service Commission and also based on

the service requirement In addition to above internal transfers of the Combined Services and Islandwide Services are also done by this Division

24 Recruitments

bull New Recruitments

No any recruitments have been made in the year 2018

25 Staff ChangesNumber of Officers transferred to the Department was 41 while the number of officers transferred out of the Department was 20 as at 31122018

bull Retired Officers

No of officers retired in the year 2018 was 26

Table 22 Details of Retired Officers

Serial No Name of the Officer Designation Date of Retirement

Ms K Wijeyakoon PMAS 07012018Mr HK Chandrasiri KKS 24012018MrWW Gnanathilaka Excise Guard 24012018MrMM Somathilaka Banda Excise Inspector 26012018MrW Somadasa PMAS 23022018MsKHA Meegasmula ECG 11032018

MrYSB Srilal Excise Sergeant Major 12032018

MrHK Saradiyel Excise Sergeant Major 05042018MrDM Senarathna Excise Sergeant Major 11042018MrSPKH Peters Excise Guard 24042018MrMR Somarathna Excise Inspector 01052018MrHW Collin Pitawela Excise Inspector 07052018

MrHMS Dharmapriya KKS 18052018

MrGK Dayarathna Excise Guard 23052018

MrWPA Jayarathna Excise Inspector 12062018

MrWAD Amarajiwa Excise Inspector 20062018

Ms Sandiya Priyadarshani Excise Guard 27062018

MrTMR Tennakoon Excise Sergeant Major 01092018

MrWMGK Warnashantha KKS 07092018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

8

MrJ Pushpakumara Silva DCE 15092018

MrRMJ Anurudda KKS 15092018

MrBRD Basnayaka KKS 08102018

MrRM Siripala Excise Inspector 09102018

MrT Wilman Pieris Excise Inspector 05112018

MrMMA Muthalif Excise Sergeant 10122018

MsRM Gunaseelawathi KKS 18122018

bull Interdicted Officers

Table 23 Details of Interdicted Officers

Serial No Name of the Officer Designation Date of Interdiction date

01 MrBAMDSMuthuarachchi Excise Inspector 07022018

02 MrBSPriyadarshana Excise Guard 16072018

bull Deceased Officers

Table 24 - Details of Deceased Officers

Serial No Name of the Officer Designation Date of Decease

Mr K Wasan Excise Inspector 11012018

Mr DNN Disanayaka Excise Driver 01022018

Mr RM Wimalarathna Excise Guard 09082018

Mr A Asoka Shantha Walpola Excise Inspector 18092018

Mr G Nimal Silva ACE 17082018

Mr R Dinesh Excise Guard 06112018

bull Officers who Resigned from Service or Vacated the Post

Table 25 - Details of Officers who resigned from service and vacated the post

Serial No Name of the Officer Designation Date of Resignationvacating the post

MrWDKFernando Excise Guard 01012018

MrTMDRWijesooriya Excise Driver 31052018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

bull Reinstatement in service

No any officer was reinstated in service in the year 2018

bull Promoted Officers in the year 2018

Promotions have been made to one post of Excise Commissioner 04 posts of Deputy Commissioners of Excise and 12 posts of Chief Excise Officers in the year 2018

Excise Department of Sri Lanka | Performance Report - 2018

9

Table 26 - Details of Promoted Officers in the year 2018

Serial No Name of the Officer Post Promoted to Date of

Promotion Work Station

1 Mr MDMWKDisanayaka CE (Social Security amp Development) 17072018 Head Office

2 Mr RMRBandara DCE ( Supply Chain Regulations amp IT) 18092018 Head Office

3 Mr AMGamini Adikari DCE (Legal) 18092018 Head Office

4 Mr PChandrasiri de Silva DCE(Academic amp Research) 18092018 Head Office

5 Mr BUWickramarathna DCE (Social Security) 18092018 Head Office

6 Mr EJLPieris Thilakarathna Chief Inspector of Excise 23042018 Excise Station-Chilaw

7 Mr TSMTKBGinigathpitiya Chief Inspector of Excise 23042018 Excise Station-Kuliyapitiya

8 Mr RPKKWijeyasinghe Chief Inspector of Excise 23042018 Excise Station-Badulla

9 Mr DTN Perera Chief Inspector of Excise 23042018 Excise Station-Rathnapura

10 Mr ARLambert Chief Inspector of Excise 23042018 Head Office

11 MrSDSenaka De Silva Chief Inspector of Excise 23042018 Excise Station-Balangoda

12 MrRALL Ramanayaka Chief Inspector of Excise 23042018 Excise Station-Mathugama

13 Mr Wasantha Samarasinghe Chief Inspector of Excise 23042018 Excise Station-Hambantota

14 Mr P Ragunadan Chief Inspector of Excise 23042018 Excise Station-Jaffna

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

26 Logistics Division

Logistics Division of the Excise Department of Sri Lanka operates under the supervision of Deputy Commissioner of Excise (Logistics) and the guidance of the Commissioner of Excise (Administration amp Human Resources)

bull Role of the Logistics Division

bull Carrying out repairs and maintenance activities of the Head Office construction maintenance and repairing of buildings required for Regional Offices and obtaining buildings on rental basis for the same purpose

bull Repairs and maintenance of departmental vehicles

bull Repairs and mentenance of regional offices and circuit bunglows and acquisition of lands for the purpose of constructing new buildings

bull Maintenance Activities of the Head Office Building amp Regional Offices

This Division administers the maintenance services of the Head Office Building which was inaugurated on the 2nd of May 2017 Excise Station ndashNuwara Eliya was constructed and opened for services while building repairs with respect to 07 other Excise Stations were repaired the year 2018 Accordingly Padukka Galle Trincomalee Polonnaruwa Hambantota Kalutara and Ratnapura Regional Offices have been restored at the cost of Rs10 Million In addition to above constructions of the Excise Stations in Chilaw and Ampare were also completed Further 27 regional offices are being operated in buildings obtained on rental basis

bull Vehicles

Department possessed 132 vehicles out of which 09 condemned vehicles were disposed in the year 2018 Procurement activities with respect to purchase of 20 vehicles to be used for departmental needs have been

Excise Department of Sri Lanka | Performance Report - 2018

10

commenced In the year 2018 Rs7 million has been spent for Departmental vehicle repairs

bull Land Acquisition

Activities related to land acquisition for the purpose of constructing new buildings for regional offices in Pugoda Kegalle and Hatton areas where offices are being operated in rented buildings at present

bull Circuit Bunglows

Department possesses 04 circuit bunglows which are located in NuwaraeliyaThissamaharamaya Anuradhapura and Polonnaruwa

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

11

bullA

sset

s Acc

ount

(Inf

rast

ruct

ure)

Tabl

e 2

7 - A

sset

s (In

fras

truc

ture

) Det

ails

D

istr

ictD

S

Off

ice

whe

re th

e pr

oper

ty is

loca

ted

Nam

e of

the

Prop

erty

Ext

ent o

f L

and

If a

Tra

nsfe

r N

o amp

Dat

e

Nat

ure

of th

e la

nd

whe

ther

the

land

is

Em

pty

or w

ith

Bui

ldin

gs

1C

olom

bo -

Sri

Jaya

war

dena

pura

K

otte

Exci

se H

ead

Offi

ce-R

ajag

iriya

514

DW

alik

ada

Sout

h G

ram

anila

dhar

i Div

isio

nW

alik

ada

302

6 Pe

rche

sN

o10

82

318

date

d 13

06

2013

Lette

r of t

he D

irect

or

Urb

an D

evel

opm

ent A

utho

rity

Con

stru

ctio

ns a

re i

n th

e fin

al st

age

2C

olom

bo -P

aduk

kaEx

cise

Sta

tion-

Padu

kka

218

Pe

rche

sN

oප

ාඉ2

fomd3

dat

ed 0

406

200

4Le

tter o

f the

Div

isio

nal S

ecre

tary

Pad

ukka

With

bui

ldin

gs

3C

olom

bo ndash

Kas

bew

a Ex

cise

Sta

tion-

Kas

bew

a20

Per

ches

No

mdfa3

22

36 d

ated

07

122

004

Lette

r of t

he D

ivis

iona

l Sec

reta

ry K

asbe

wa

With

bui

ldin

gs

4K

alut

ara-

Kal

utar

aO

ffice

of t

he A

ssis

tant

Com

mis

sion

er o

f Exc

ise-

Pita

gone

liyaw

atta

Kal

utar

a (W

PII

) 74

36

Perc

hes

Div

isio

nal S

ecre

tary

rsquos N

o4

61

86 P

rovi

ncia

l Lan

d C

omm

issi

oner

rsquos

No

-පඉ

fl

dඉ1

1l

iquest0

4

Com

mis

sion

er

Gen

eral

of

La

nd

No

414

192

4

12

122

014

With

bui

ldin

gs

5K

alut

ara-

Kal

utar

aO

ffice

of

the

Supe

rinte

nden

t of

Exc

ise

Exc

ise

Stat

ion-

477

Pe

rche

sW

ith b

uild

ings

6K

alut

ara-

Ber

uwal

aEx

cise

Sta

tion-

Alu

thga

ma

264

8 Pe

rche

sN

o 41

76

653

date

d 31

12

2002

let

ter o

f Com

mis

sion

er G

ener

al o

f La

ndW

ith b

uild

ings

7K

alut

ara-

Hor

ana

Ara

man

agol

la30

per

ches

No

65

255

dat

ed 2

704

200

1Le

tter o

f the

Div

isio

nal S

ecre

tary

Hor

ana

With

bui

ldin

gs

8G

ampa

ha-G

ampa

ha

Wal

ww

atta

Exci

se S

tatio

n- Y

akka

la-E

ast G

ampa

ha 4

190

pe

rche

sN

oiuml$m

dfa2

22

57

date

d 13

10

1999

Lette

r of t

he D

ivis

iona

l Sec

reta

ry G

ampa

haW

ith b

uild

ings

9G

ampa

ha-M

eerig

ama

Exci

se S

tatio

n- O

smire

Wat

ta M

eerig

ama

349

1 pe

rche

s

Div

isio

nal

Secr

etar

yrsquos

No

oacuteszlig

ඉ9

26

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o - ප

ඉක

ොග

ම5

2IV

C

omm

issi

oner

Gen

eral

of

Lan

d N

o4

463

3 -

150

320

10W

ith b

uild

ings

10K

andy

ndash G

agaw

ata

Kor

ale

Offi

ce o

f the

Ass

ista

nt C

omm

issi

oner

of E

xcis

e-

Kan

dy

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e

Exci

se S

tatio

n

705

Pe

rche

sW

ith b

uild

ings

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

12

11N

uwar

a El

iya

- do

Circ

uit

Bun

galo

w

N

uwar

aeliy

a -H

awae

liya

Cra

ton

Vill

age

850

3

Perc

hes

Lette

r No

නඒ

මආ

පප

ැව5

2 da

ted

140

619

91W

ith b

uild

ings

12N

uwar

a el

iya

- do

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n C

rato

n V

illag

e N

uwar

aeliy

a 25

03

Perc

hes

Lette

r No

නඒ

මආ

පප

ැව5

2 da

ted

140

619

91W

ith b

uild

ings

13H

amba

ntho

ta -

This

sam

ahar

amay

aTh

issa

mah

aram

a H

olid

ay R

esor

t M

ahas

enpu

ra40

Per

ches

No

තස

ං61

63

date

d 15

07

1997

Lette

r of t

he D

ivis

iona

l Sec

reta

ry T

hiss

amah

aram

aya

With

bui

ldin

gs

14H

amba

ntho

ta -

Ham

bant

hota

Kot

awal

amul

la9

64

Perc

hes

Ass

ista

nt C

omm

issi

oner

of

Exci

se h

as b

een

info

rmed

to

take

ne

cess

ary

actio

n w

ithou

t del

ayW

ith b

uild

ings

15H

amba

ntho

ta -

Tang

alle

Kat

anga

haw

atta

- Ex

cise

Sta

tion

Tang

alle

261

7 Pe

rche

sPu

rcha

sed

by

the

Hou

se D

evel

opm

ent A

utho

rity

With

bui

ldin

gs

16G

alle

- Fou

r Gra

vet

Offi

ce o

f th

e A

ssis

tant

Com

mis

sion

er o

f Ex

cise

K

urun

duw

atta

Gal

le30

Per

ches

Land

han

ded

over

to th

e D

epar

tmen

t by

lette

r N

oශ

ාකස

mdfa

ම1

of th

e D

ivis

iona

l Sec

reta

ry F

our G

rave

tGal

le d

ated

26

022

007

With

bui

ldin

gs

17G

alle

Elpi

tiya

Exci

se S

tatio

n El

pitiy

a20

Per

ches

No

ඇඉ

3d

ated

19

012

006

Lette

r of t

he D

ivis

iona

l Sec

reta

ry E

lpiti

yaW

ith b

uild

ings

18Po

lonn

aruw

a -

Tham

anka

duw

aO

ffice

of

the

Supe

rinte

nden

t of

Exc

ise

Exc

ise

Stat

ion

Kan

duru

wel

a -

Wes

t Pol

onna

ruw

a10

9 pe

rche

s W

ith b

uild

ings

19Po

lonn

aruw

a -

Tham

anka

duw

aEx

cise

Hol

iday

Res

ort ndash

Polo

nnar

uwa

74 p

erch

es

No

එන

සප

agravef

la9

2 w

ith n

o da

te 1

020

04Le

tter o

f the

Div

isio

nal S

ecre

tary

Tha

man

kadu

wa

With

bui

ldin

gs

20A

nura

dhap

ura

East

Nuw

arag

am

Pala

tha

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n A

nura

dhap

ura

137

5 Pe

rche

sW

ith b

uild

ings

21A

nura

dhap

ura

East

Nuw

arag

am

Pala

tha

Exci

se H

olid

ay R

esor

t ndash A

nura

dhap

ura

107

1 Pe

rche

sW

ith b

uild

ings

22A

nura

dhap

ura

K

ebith

igol

law

aEx

cise

Sta

tion

Keb

ithig

olla

wa

80 P

erch

esLe

tter

No

2

51

ඉඉ

date

d 27

05

2008

of

D

ivis

iona

l Se

cret

ary

Keb

ithig

olla

wa

amp P

rovi

ncia

l Lan

d C

omm

issi

oner

rsquos N

o -

එන

සප

පඑ

ලස

40

60

305

icirc d

ated

07

052

008

With

bui

ldin

gs

23K

urun

egal

a -

Kur

uneg

ala

Padd

y Fi

eld

Land

for T

rain

ing

Cen

ter a

nd E

xcis

e St

atio

n (A

ssis

tant

Com

mis

sion

er o

f Exc

ise (

Nor

th

Wes

tern

Pro

vinc

e)10

0 pe

rche

s La

nd re

ceiv

ed a

s pe

r the

lette

r No

42

981

3ස

බ o

f the

Div

isio

nal

Secr

etar

y K

urun

egal

a da

ted

280

720

00W

ith b

uild

ings

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

13

24K

urun

egal

a -

Bam

unak

otuw

a Tr

aini

ng C

olle

ge P

anad

arag

ama

- La

nd r

ecei

ved

as p

er t

he l

ette

r N

oබ

මඉ

ඩඅ

තප

තස

රාබyuml ප

හණ

ාසල

of t

he D

ivis

iona

l Sec

reta

ry B

amun

akot

uwa d

ated

14

032

013

With

bui

ldin

gs

25K

urun

egal

a ndash

Kul

iyap

itya

Wes

tEx

cise

Sta

tion

Kul

iyap

itya

114

perc

hes

With

bui

ldin

gs

26K

urun

egal

a -M

aho

Exci

se S

tatio

n K

urud

ugah

ayay

a -

Mah

o40

01

Perc

hes

Div

isio

nal

Secr

etar

yrdquos

No

33

157

146

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o - ප

ළාත

ඉfl

dඉ2

මහ

ව6

(1)

C

omm

issi

oner

G

ener

al o

f Lan

d N

o4

146

58 d

ated

05

052

010

With

bui

ldin

gs

27Pu

ttala

m- P

utta

lam

Exci

se S

tatio

n ndash

Putta

lam

Pla

ins P

utta

lam

525

per

ches

D

ivis

iona

l Se

cret

aryrdquo

s N

oප

තඉ

07

63

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o -

පළ

ාතඉ

fl

dඉ6

පත

07

C

omm

issi

oner

G

ener

al o

f Lan

d N

o4

144

7

281

120

07W

ith b

uild

ings

28Pu

ttala

m-M

adam

pe

Exci

se S

tatio

n M

adam

pe59

93

Perc

hes

Land

han

ded

over

to M

rBH

Per

eis

OI

C b

y le

tter N

oම

ාද3

31

100

of

Div

isio

nal S

ecre

tary

Mad

ampe

dat

ed 1

502

200

6W

ith b

uild

ings

29Pu

ttala

m

-Wen

napu

wa

Offi

ce

of

the

Ass

ista

nt

Com

mis

sion

er

of

Exci

se

Bog

ahav

itaW

aikk

ala

O

ffice

of

th

e Su

perin

tend

ent

of E

xcis

e N

atht

hand

iya

Exci

se

Stat

ionW

enna

puw

a

399

3 Pe

rche

s

Div

isio

nal

Secr

etar

yrsquos

No

වෙ

නm

dfaඉ

අතස

රාබyuml

date

d 29

07

2002

Pro

vinc

ial L

and

Com

mis

sion

errsquos

No

- පළ

ාතඉ

fl

dඉ4

වෙ

න -

date

d 11

03

2002

With

bui

ldin

gs

30Pu

ttala

m-C

hila

wIn

gini

wat

ta a

lias G

amsb

ha w

atta

30 P

erch

esO

wne

rshi

p ha

s be

en h

ande

d ov

er t

o th

e Ex

cise

Dep

artm

ent

by

Div

isio

nal

Secr

etar

y C

hila

w o

n 27

07

2015

DS

No

CH

ILN

DI

TRA

NS

319

14

Tend

ers h

ave

been

cal

led

31M

anna

rEx

cise

Sta

tion

Man

nar

204

4 Pe

rche

sC

omm

issi

oner

Gen

eral

of

Land

No

414

190

16

122

009

Lette

r da

ted

090

620

10 o

f Div

isio

nal S

ecre

tary

Man

nar

With

bui

ldin

gs

32Tr

inco

mal

eeEx

cise

Sta

tion

Oris

Hill

Trin

com

alee

_

Ass

ista

nt C

omm

issi

oner

of

Exci

se(E

P)h

as b

een

info

rmed

to ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

W

ith b

uild

ings

33

Bat

tical

oa ndash

K

alam

unai

Eas

t Ex

cise

Sta

tion

Com

plex

Kal

ladi

-Bat

tical

oa

30 P

erch

esLe

tter

No

atildeඑ

සඑ

iumlඑ

නඑ

ලicirc

ස3

77of

D

ivis

iona

l Se

cret

ary

K

alam

unai

With

bui

ldin

gs

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

14

34A

mpa

ra-A

mpa

raEx

cise

Sta

tion

In

dras

arap

ura

Am

para

47

44

Perc

hes

App

licat

ion

for a

lloca

ting

gove

rnm

ent l

ands

for v

ario

us d

epar

tmen

ts

has

been

forw

arde

d to

the

Dep

uty

Com

mis

sion

er o

f Lan

d A

mpa

ra

Ass

ista

nt

Com

mis

sion

er

of

Exci

seha

s be

en

info

rmed

to

ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

Tend

ers h

ave

been

cal

led

35Va

uvni

ya -

Vauv

niya

Offi

ce o

f the

Sup

erin

tend

ent o

f Exc

ise

Vav

uniy

a

Exci

se S

tatio

n45

62

Perc

hes

Lette

r No

27

031

113

02

03 o

f Dis

trict

Man

ager

of N

HD

A d

ated

14

08

2003

With

bui

ldin

gs

36K

ilino

chch

iya-

Kar

awita

K

araw

ita

15 P

erch

esA

ssis

tant

Com

mis

sion

er o

f Ex

cise

has

bee

n in

form

ed t

o ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

W

ith b

uild

ings

37M

onar

agal

a -A

mbi

lipiti

yaEx

cise

St

atio

n Pa

llega

ma

Pa

rani

K

adaw

ura

Wat

ta A

mbi

lipity

a 20

Per

ches

trans

ferr

ed t

o th

e Ex

cise

Dep

artm

ent

by s

peci

men

For

m 2

00 f

or

trans

ferr

ing

asse

ts o

f Maw

eli A

utho

rity

to li

ne in

stitu

tes

W

ith b

uild

ings

38R

athn

apur

aR

athn

apur

a N

ew

Tow

n O

ffice

of t

he A

ssis

tant

Com

mis

sion

er o

f Exc

ise

80 P

erch

esLa

nd h

as b

een

allo

cate

d to

the E

xcis

e Dep

artm

ent b

y th

e let

ter d

ated

28

12

1998

Div

isio

nal S

ecre

tary

Rat

hnap

ura

With

bui

ldin

gs

39M

onar

agal

a -M

onar

agal

aEx

cise

Sta

tion amp

Offi

cial

Qua

rter

Kar

apin

chag

ala

Moo

kala

na M

onar

agal

a 85

Per

ches

Ass

ista

nt C

omm

issi

oner

of

Exci

se h

as b

een

info

rmed

to

take

ne

cess

ary

actio

n in

this

resp

ect w

ithou

t del

ay

With

bui

ldin

gs

40B

adul

la

-Ban

dara

wel

aEx

cise

St

atio

n H

apug

asar

ame

wat

ta

ndashB

anda

raw

ela

402

4 Pe

rche

s

Land

rece

ived

as p

er th

e Div

isio

nal S

ecre

tary

rsquos N

oබ

ණ3

4ර

ාආ1

3amp

Pro

vinc

ial L

and

Com

mis

sion

errsquos

No

- UPL

CL

4B

W1

0 d

ated

20

07

2009

Let

ter

With

bui

ldin

gs

41B

adul

la -

Bad

ulla

Exci

se S

tatio

n ndashK

anup

alla

la-B

adul

la25

Per

ches

With

bui

ldin

gs

42M

atar

a - W

alig

ama

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n

Kot

awila

wat

ta

Kan

dake

tiya

wat

ta

Kan

anke

wew

a w

atta

Mat

ara

Dis

trict

80

Per

ches

Ow

ners

hip

has

been

han

ded

over

by

the

le

tter

of A

ssis

tant

D

ivis

iona

l Sec

reta

ry W

elig

ama

date

d 11

08

2015

With

bui

ldin

gs

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

15

27 Human Resources DivisionHuman Resources Division of the Excise Department of Sri Lanka carries out its operations under the guidence of the Excise Commissioner (Administration Human Resources) and the Deputy Excise Commissioner (Human Resources) Sri Lanka Excise College in Panadaragama of Kurunegala District is the training institute of the Excise Department

Capacity development of Departmental Officers by means of improving knowledge attitudes and skills via theoretical and practical training was the main task of the Human Resources DivisionIt was able to organize various training courses in collaboration with the local and foreign training institutes and the Excise Training College Panadaragama in the year 2018 also

Table 28 - Details of Training Courses conducted by the Excise Training College in the year 2018

Serial No Name of the Course Participants

No of Dates per

Course

Noof Courses

Noof Participants

1 Training Course for Officers attached to duties in Manufactories Warehouses and Distilleries

Officers attached to duties in

Manufactories Warehouses and

Distilleries

02 03 104

2 Training Course for Excise Drivers on maintenance of duty related official documents departmental discipline and essential legal awareness

Excise Drivers 01 04 104

3 Annual Training Course for Firing and Firearm Handling

CEDCEACESuperintendents of Excise Chief

Inspectors of Excise Excise

Inspectors Excise Inspectors

02 09 315

4 Training Course for Development of Integrated Skills for Other Excise Ranks

Sergeant Majors MaleFemale

Excise Guards Sergeants

02 17 570

5 Capacity Development Training Course for Superintendent of Excise appointed on Cover Up basis and Chief Inspectors of Excise promoted in 20161718

Superintendents of ExciseChief

Inspectors of Excise

04 01 26

6 Training Course on DistilleryWarehouse and Manufactory duties and activities for Officers serving in Excise Stations in Northern and Eastern Provinces

Excise InspectorsEG

04 01 45

7 Tamil Language Training Course for Departmental Officers

Excise Inspectors 05 08 206

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

16

bull Local Training Courses

Details of Local Training Courses conducted by other institutes for the Officers of the Department in the year 2018 are as follows

Table 29 -Details of Local Training Courses conducted in the year 2018

No Name of the Course Training Institute Participants

No of Dates per

Course

Noof Courses

Noof Participa-

nts

1 Advanced MS Excel Skills for junior officers

Miloda Excise Guard 02 - 2

2 Advanced Certificate Course on Narcotic Law Implimentation

Colombo School of Business and Management

Excise Inspector 10 - 10

3 Speechcraft Training with the Toastmasters International for Special Grade Officers of All Island Services

SLIDA Additional Commissioner

General of Excise

10 - 1

4 Course on Sinhala Official Letter Writing and Interpretation

NIBM Public Management

Assistant Chief Public Management

Assistant Excise Inspector Excise

Guard

02 - 8

5 Advanced National Diploma in Applied Criminology and Criminal Justice System

Sri Lanka Foundation Institute

Male Female Excise Guards

Every Sunday for a period of one year

- 15

6 English Diploma for Junior Executives

Miloda Excise Inspector Every Friday for a period of one year

- 2

7 Diploma in IT -30th Batch SLIDA Excise Inspector Excise Guard

From 03122018

- 2

8 Scientific Training for Comprehensive Precursor Control Strategy in Sri Lanka

National Dangerous Drugs Control Board

SE Chief Excise Inspector Excise Inspector

Excise Guard

02 - 10

9 Scientific training for comprehensive precursor control strategy in Sri Lanka

National Dangerous Drugs Control Board

Excise Inspector Excise Sergeant Majors Excise

Guard

02 - 10

10 Seminar on Cyber Crimes and the Applicability of Digital Witnesses

Miloda DCE IT Officer Excise

Inspector Excise Guard

01 - 8

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

17

11 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashSri Jayawarenapura Kotte

Excise Driver From 13062018

- 13

12 Financial Regulations in Public Sector

Miloda PMA 02 - 1

13 Training Program On Current Trend of the Internal Audit amp the nature of work

Department of Management Audit

Chief Internal Auditor

01 - 1

14 English Diploma Course for Junior Executives

Miloda Excise Guard One year from

20082018

- 1

15 Diploma Course in English - Level I

SLIDA Chief Inspector of Excise

- 1

16 MS Excel Skills for Junior Executives

Miloda Translator 02 - 1

17 Computer Training Course

ESOFT IT Officer 01 - 1

18 One Day Training Course on Tobacco Industry and Cigarette Manufacturing

Ceylon Tobacco Company

Inspector of Excise

01 16 668

19 Advanced Certificate Course on Narcotic Law Implimentation

Colombo School of Business and Management

Excise Inspector 04 Months from

05082018

- 20

20 Certificate Course on Statistics Analysis (CCSA)

NIBM Excise Inspector Excise Guard

04 Months from

05082018

- 4

21 One day workshop on Malt liquor industry

Lion Beer Company

MaleFemale Excise Guard

01 14 641

22 Training Course for Procurement Process ndashBatch 1

HR Division DCEACE SE OIC

02 01 54

23 Stores and Inventory Management

Miloda Management Assistant

02 - 1

24 General Payroll System Miloda Management Assistant

03 - 2

25 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashKaduwela

KKS 06 - 1

26 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashSri Jayawarenapura Kotte

Excise Driver 06 - 2

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

18

27 Seminar on National Audit Act

Sri Lanka Foundation Institute

ACEAO 01 - 7

28 Workshop on Stress Management

Sri Lanka Foundation Institute

Excise Inspector PMA Excise

Guard

01 - 5

bull Foreign Training Courses

Foreign Training CoursesProgrammes and workshops attended by the Departmental Officers in the year 2018 are given below

Table 210 - Details of Foreign Training Courses attended by the Departmental Officers in the year 2018

No Name of course CentreCountry Name of OfficerDesignation Date

1 PIM International Programme on Strategic Management

Indonesia Mr J Pushpakumara Silva (DCE)

28012018- 04022018

2 ndash do - ndash do - Mr WMMB Wansooriya (DCE)

ndash do -

3 ndash do - ndash do - Mr KMG Bandara (ACE)

ndash do -

4 ndash do - ndash do - Mr AMG Adhikari (ACE)

ndash do -

5 ndash do - ndash do - Mr RMR Bandara (ACE)

ndash do -

6 PIM International Programme on Strategic Management

Australia Mr Gamini Mahagamge (CE)

27022018- 07032018

7 ndash do - ndash do - Mr K Kumarasinghe (DCE)

ndash do -

8 ndash do - ndash do - Mr PC Silva (ACE) ndash do -

9 International Programme on Management

University of Gadjah Mada

Indonesia

Mr RMP Dharmakeerthi (ACE)

22042018- 29042018

10 International Programme on Management

International University of Japan

Mrs BMS Bandara ndash Additional Commissioner General of Excise

08052018- 16052018

11 International Programme on Management

Kasetsart University Bangkok

Mr J Shantha Deva De Silva Asst Commissioner of Excise

15072018- 22072018

12 International Programme on Management Auditing for the Public Sector Internal Auditors

University of Malaysia

Ms MN Priyangika Fernando Chief Internal Auditor

02092018 - 09092018

13 Diploma in Public Procurement and Contract Administration DIPPCA Practical Fulfillment

UK Mr LAD Liyanarachchi(Excise Inspector)

09092018-19092018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

19

14 International Programme on Management

Kasetsart University Bangkok

Mrs AHMSP Abeysinghe Administrative Officer

25112018- 02122018

15 International Programme on Strategic Management in Indonesia

University Gadjah Mada

Mr Sameera Thushan Jayawardena Deputy Commissioner of Excise (Admin)

09122018- 16122018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Chapter 3

3 Implementation of New Policies

31 Introduction32 New Excise Notifications Issued amp Implemented in 2018

Excise Department of Sri Lanka | Performance Report - 2018

22

31 IntroductionNew Excise Regulations and Rules have been enacted as a measure of further enforcement of the government policy of minimizing the use of liquor and tobacco and as a positive approach towards establishing an efficient control over liquor and tobacco industries Among

the above introduction of the Tree Tapping License System (Excise Notification no082018) for the purpose of proper supervision of the Toddy Industry can be considered as a milestone Accordingly 12 Excise Notifications were issued in year 2018 revising the practical issues identified in prevailing Excise Notifications

32 New Excise Notifications Issued amp Implemented in the Year 2018

31 Table New Excise Notifications issued amp implemented within the year

Excise Notification

No

Gazette No amp Date of Issue Description Effective

Date

012018 No 205321 10012018

Opening and Closing hours of the Excise Licensed Premises

11012018

022018 No 205326 10012018

Revision of the Condition No5 of the Excise Notification No666

10012018

032018 No 205441 18012018

Opening and Closing hours of the Excise Licensed Premises (Cancellation of ENNos012018 amp 686)

18012018

042018 No 205442 18012018

Revision of the Condition No5 of the Excise Notification No666

18012018

052018 No 205509 23102018

Revision of the Excise Notification No 1001 by exclusion of the word ldquopulprdquo

23012018

062018 No205509 23012018

Revision of the Excise Notification No 1002 by exclusion of the word ldquopulprdquo

23012018

072018 No 205932 21082018

Excise duty on import of Non Potable Spirits (Cancellation of 999 amp1005)

21022018

082018 No 206602 09042018 Toddy Tapping Licence Fees 16042018

092018 No 206557 06042018

Revision of License Fees on Bottling Toddy (Revision of Excise Notification No1004 )

01042018

102018No 207523 13062018

Revision of Regulations on Non Potable Spirits Imported to Sri Lanka (Updating ENNo 72018)

13062018

112018 No 207524 13062018

Revision of Opening and Closing hours of Toddy Taverns (Revision of ENNo 032018)

13062018

122018 No209150 03102018

Excise duty on import of Non Potable Spirits (Revision of ENNo 072018)

04102018

Cha

pter

3 |

Im

plem

enta

tion

of N

ew P

olic

ies

Chapter 4

4 Auditing

41 Introduction42 Internal Audit Division

Excise Department of Sri Lanka | Performance Report - 2018

24

41 IntroductionInternal audit unit is entrusted with the responsibility of reporting to the Head of the Department having carried out independent evaluations on the effectiveness of the internal systems of the department and coordinating the Head of Department with the officers who are assigned various departmental duties

Specially Internal Audit Division creates the environment for the Head of Department to take necessary and urgent measures to remedy the risk areas related to financial control having conducted Audit and Management Committees on time with the participation of the Departmental Head and a representative from the Auditor Generalrsquos Department

In addition to the above Internal Audit Division assists to reinforce the existing administrative system having studied the weaknesses in administrative systems through identification and focusing on the risk areas in procedures pursued for achieving departmental goals while implementing internal audit programmes prepared in line with the changes of the management and financial environment which exists in the Department

42 Internal Audit UnitActivities of the Internal Audit Division have been carried out based on the internal audit plan of the year 2018 under the direct supervision of the Commissioner General of ExciseIt has also proposed internal control methods required to avert the defects which could be observed in processes of collecting revenue based on Excise ordinance Excise Notifications Financial Regulations and Establishments codes

Audit Programs conducted in the Year 2018

Offices of the Assistant Commissioner of Excise - Kalutara Kandy Galle Rathnapura

GampahaOffices of Excise Superintendents - Kalutara Hambantota Kandy Galle

Matara Kegalle Ratnapura GampahaExcise Stations - Hambantota Tangalle Padukka Kandy

Elpitiya Negombo Matara Kegalle Ruwanwella Rathanapura Balangoda Poogoda Gampaha Meerigama

Special Operations Bureaus of Excise - Kandy GalleLicensed Premises - 6 licensed premises under the Excise

Stations of Negombo and Galle

Five Management Audit Committee meetings have been conducted under the patronage of the Commissioner General of Excise and the participation of all staff officers in the Excise Head Office and the Audit Superintendent of the Government Audit Unit in the year 2018 Measures have been taken to implement the decisions taken at Management Audit Committee meetings held at the Ministry through all staff officers and to discuss the observations and issues raised by Auditor Generalrsquos queries and internal audit reports for the purpose of strenghthening the internal control of the Department

Internal Audit Division has been able to guide the Department to achieve its aims and targets through all these programs

Cha

pter

4 |

Aud

iting

Chapter 5

5 Accounts Division

51 Introduction52 Revenue Account53 Reward Fund Account54 Appropriation Account (2018)55 Analysis of Income and Expenditure56 Advance Account

Excise Department of Sri Lanka | Performance Report - 2018

26

51 IntroductionThis Department has fulfilled all the duties related to excise revenue on behalf of the Sri Lankan Government in its history of over one hundred years However several of the revenue sources out of which we gathered income had to be transferred to Provincial Councils as per the 13th amendment to the Constitution Revenue Sources thus transferred are as follows

1 Annual Excise License Fees

2 Rent Sales

3 Fines imposed by Courts

Following taxes and fees are charged by the Excise Department

Government Revenue Head Relevant Taxes and Fees

1002-04-01 - All receipts related to Excise Duties

1 Excise Duties

2 Late Charges on Excise Duties

3 Purchase of Spirits (Local and imported)

4 License Fees

5 Excise License Application Fees

6 Renewal of Excise Licenses

7 Transfer of Excise LicensesChange of Names and addresses

8 Charges on Toddy Collecting Centre

1002-06-00 - All receipts related to Tobacco

1 TobaccoTax (Local and imported)

2 License fees for Tobacco Manufacturing

3 Application fees for Tobacco Manufacturing License

4 Renewal of Tobacco Manufacturing Licenses

5 Transfer of Tobacco Manufacturing Licenses Change of Names and addresses

6 Late fees

7 Charges on storing tobacco products

Main tasks carried out by the Accounts Division are as follows

bull Collection of Excise Revenue

bull Incurring Recurrent and Capital Expenses

bull Public Officersrsquo Advance Account Activities

bull Supplying all Departmental Requirements

bull Maintaining the Reward Fund

Following activities are done by the Accounts Division parallel to the process of keeping accounts on the above tasks

bull Preparing the Revenue Accounts for the Excise Revenue

bull Preparing the Departmental Appropriation Account

bull Preparing the Public Officersrsquo Advance Account

bull Preparing the final accounts for the Reward Fund

Cha

pter

5 |

Acc

ount

s Div

isio

n

Excise Department of Sri Lanka | Performance Report - 2018

27

52 Revenue AccountThis department gathers and keep records of the Excise and Tobacco tax income intended for the Sri

Lankan Government revenue Excise revenue of the previous 6 years is given in the following chart

Table 51 - Revenue of Preceding Years

Year Excise Duty (Rs) Tobacco Tax (Rs) Total Tax (Rs)2018 113890332214 45367003 1139356992172017 113214008524 45749663 1132597581872016 120238067703 39819451 1202778871542015 105263548521 34049349 1052975978702014 69087998769 35606823 691236055922013 66008326747 33042507 66041369254

53 Reward Fund AccountExcise Department operates a reward fund which is nourished by the composition fees imposed on acts of violating the excise license regulations and rewards are paid out of this Fund for persons who contribute to said tasks

In addition to the above 15 of the annual income of the reward fund is annually transferred to the Consolidated Fund Receipts for the year 2018 was Rs1778 million and Rs1129 million have been incurred as rewards and other expenses while Rs 325 million has been transferred to the Consolidated Fund

Table 52 ndash Details of the Reward Fund

2018(Rs) 2017 (Rs) 2016 (Rs)Receipts 177875203 133366877 136954590Payments

bull Composition Fees 101516518 76643861 71173912bull To Government Consolidated Fund 32579338 20339024 21933812bull For Special Raids - 600000 771050bull For Trainings and Academic Activities - - 2331515bull For Sports Recreation and Education - 50000 -bull Purchase of library books - - -bull Purchase of Furniture and Equipment - 3939940 1194000bull Purchase of Computers 11400000 - -

Total Expenditure 145495856 101572825 97404289

54 Appropriation Account (2018)All expenses required for fulfilling departmental objectives are made from this account

Table 53 - Appropriation Account

Type of Expenditure Estimated Provision (Rs) Expenditure(Rs)

Personnel Remunerations 671450000 658619293

Other Recurrent 455776000 159066161

Capital 529974000 183786422

Total 1657200000 1001471876

Cha

pter

5 |

Acc

ount

s Div

isio

n

Excise Department of Sri Lanka | Performance Report - 2018

28

55 Analysis of Income and ExpenditureExcise income is generated through two main sources Income generated in the year 2018 is given below

Excise Revenue - 113890332214Tobacco Tax Revenue - 4545367003

Total Revenue - 113935699217

Departmental expenditure can be categorized as recurrent and capital Expenditure incurred in 2018 is as follows

Recurrent Expenditure - 817685455Capital Expenditure - 183786421

Total Expenditure - 1001471876

56 Advance Account This Division provides loan advances for the entire staff of the Department by the Government Officers Advance Account An amount of Rs59837200 has been given out by this account as distress loans for 374 officers special advances for 92 officers and festival advances for 759 in the year 2018

Table 55 - Advance Account Particulars

Description

2018 2017 2016

Amountallocated for the

Department

Actual value

Amount allocated for the

Department

Actual value

Amount allocated for the

Department

Actual value

Receipts 60000000 59837200 45000000 45572284 38000000 37976126

Minimum Receipt Limit 37000000 36442370 34000000 34426562 30000000 31465892

Maximum Debit Limit 250000000 163631147 177000000 140236317 171000000 129234392

Table 56 ndash Acquisition of Capital Assets

Vote No Detail Total Expenditure (Rs)

248-1-1-2102 Furniture and Office Equipment 11235454

248-1-1-2103 Machinery and Plants 17000000

248-1-1-2104 Construction of Buildings i Head Office

ii Regional Offices

47997925 69978561

Cha

pter

5 |

Acc

ount

s Div

isio

n

Chapter 6

6 Law Enforcement

61 Introduction62 Legal Division63 Bureaus of Excise Special Operations

Excise Department of Sri Lanka | Performance Report - 2018

30

61 IntroductionLaw Enforcement Division is under the supervision of the Commissioner of Excise (Law Enforcement) and Deputy Commissioner of Excise (Law Enforcement)

Following activities were monitored by this Division

i Setting detection targets and supervision of Excise Officers

ii Conducting progress review meetings at regional level

iii Recommendation of special commendations

iv Levying composition fees for technical crime reports

v Collecting and analyzing of information on detections

vi Taking necessary actions for public petitions

vii Coordinating with parallel institutions and attending relevant meetings

Department was able to achieve 49312 detection targets rendering a higher contribution for implementing government policy in the year 2018 A large number of massive detections of illegal liquor drugs and imported contraband liquor stocks could be carried out through motivation of Excise Officers attached to the regional stations Special Operations Bureaus and the Narcotic Unit

Rs25362916500 was collected as fines having taken legal actions against 49312 detections carried out in the year 2018 Confiscation of 10000 litres of Spirits with a market value over Rs6 crores imported to the country having submitted forged documents to Sri Lanka Customs was one of the most outstanding detections carried out by the officers attached to the Law Enforcement Division A case was filed in this regard and a fine of Rs350000 was imposed by the Magistrate Courts Negombo

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

31

Tabl

e 6

1 ndash

Det

ails

of D

etec

tions

Dis

tric

t

Exc

ise

Ord

inan

cePo

ison

sOpi

um a

nd D

ange

rous

Dru

gs

Ord

inan

ceTo

bacc

o Ta

x A

ctN

atio

nal A

utho

rity

Act

on

Tob

acco

and

Alc

ohol

Total Noof Detections

UMA

PUML

PUDS

P of U

UST

UPT

UPA

USA

USFL

Cocane

Cannabis

Heroine

Other Narcotic

Drugs

Contraband Cigarettes

Other Tobacco Related

Selling Cigarettes to persons

under age of 21 yrs

Smoking in Public Places

Col

ombo

381

1054

1

461

144

258

202

1736

434

1921

867

00

4220

Kal

utar

a

114

149

1570

623

587

40

6519

096

240

22

00

3160

Gam

paha

98

331

05

921

215

320

51

384

676

418

16

019

150

40K

andy

3215

1165

29

414

286

269

063

112

118

474

5161

431

16M

atal

e

23

3120

0

1210

50

512

80

53

022

10

053

5N

uwar

a- E

liya

3

114

29

120

046

516

40

258

160

085

206

1181

Kur

uneg

ala

204

3133

66

759

432

680

100

525

5422

1930

4054

Putta

lam

791

1358

33

666

07

900

206

180

039

564

7927

3190

Bad

ulla

7

928

4

180

361

012

729

60

30

37

1189

013

81M

onar

agal

a

96

265

316

252

217

736

081

60

050

039

942

Gal

le

21

513

410

91

1637

44

249

644

767

53

101

00

2822

Mat

ara

1521

923

3

031

021

123

40

62

00

048

099

9H

amba

ntot

a

1918

412

10

439

016

815

20

102

50

131

84

1045

Rat

hnap

ura

61

153

1203

7

332

6218

042

55

5025

354

1729

Keg

alle

95

1813

65

709

025

00

60

01

20

4116

32A

nura

dhap

ura

471

117

95

3425

323

960

107

301

911

08

2616

Polo

nnar

uwa

3612

419

0

10

4250

030

00

11

03

595

Jaffn

a9

29

58

711

551

175

03

00

162

850

147

143

3090

Vavu

nia

0

03

17

511

00

353

05

00

36

154

5755

1M

anna

r

10

2

623

018

100

130

00

1929

170

291

Kill

inoc

hchi

7

096

99

253

02

00

00

019

960

457

6M

ulai

thiv

u3

220

1

018

92

33

03

00

388

028

483

Bat

icol

a6

437

51

40

998

02

00

125

351

216

606

Am

para

00

10

5627

211

659

036

62

539

624

67

1112

Trin

com

alee

180

332

0

710

2997

012

00

314

2724

645

Nar

cotic

- Uni

t

00

4

00

00

142

466

622

16

00

011

15B

SO25

129

1631

4

240

690

304

017

13

91

00

2586

Tot

al 1

814

83

9 2

122

4 9

1

760

5

502

3

1 2

450

323

0

212

361

6

217

1

48

21

39

1

331

10

36

1

866

4

931

2

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

32

Note- Definitions of Acronyms used in the Table 61UMA= Unlawful Manufacture of ArrackPUML= Possession of Unlawfully Manufactured LiquorPUDS= Possession of Unlawfully Distilled SpiritP of U= Possession of UtensilUST= Unlawful Sale of ToddyUPT= Unlawful Possession of ToddyUPA= Unlawful Possession of ArrackUSA= Unlawful Sale of ArrackUSFL= Unlawful Sale of Foreign Liquor

62 Legal DivisionLegal Division operated under the direct supervision of the Additional Commissioner General of Excise (Revenue Policies amp Administration)

Scope of this Division includes supplying and forwarding required information pertaining to cases filed by licensees and Excise Officers to the Attorney Generalrsquos Department appearing before the Courts for such cases representing the Commissioner General of Excise and rendering legal assistance for notifications circulars rules and regulations issued by the order of Commissioner General of Excise

Moreover it works in collaboration with the Attorney Generalrsquos Department Legal Draftsmenrsquos Department and other relevant institutes and departments and take necessary actions related to legal issues of regional excise stations and licensed premises

Table 62 ndash Classification of Cases

Classification of Cases Noof Cases in 2018

Supreme Court Cases 05

Appeal Court Cases 07

63 Bureaus of Excise Special OperationsNarcotic Unit Colombo has been established for controlling narcotic drugs covering the whole island and the Special Operation Bureau Colombo has also been established for detection of islandwide illegal liquor and drugs as well as the discrepancies of licensees and taking actions against them In addition to the above four other special operations bureaus

have been established in CentralNorth Western Southern and North Central Provinces All these units operate under the supervision of the Commissioner General of Excise Commissioner of Excise (Law Enforcement) and the Deputy Commissioner of Excise (Law Enforcement)

bull Excise Narcotic Law Enforcement Unit

The Narcotics Unit which was established in November 1985 for the purpose of enforcing the Law under the Poisons Opium and Dangerous Drugs Ordinance has been operating in No 15 Park Avenue Colombo 08 since 10032016

1115 detections have been carried out by the Narcotics Unit during the year 2018 out of which 1091 detections were on narcotic drugs while 622 detections were on Heroine and 466 detections on Ganja Cannabis In addition to the above 03 detections on other drugs18 detections under the Excise Ordinance and 06 detections under Tobacco Tax Act have been carried out Rs 68 Million has been charged as fines for the cases filed in the High Courts and the Magistrate Courts with respect to the above raids

bull Special Operations Bureau (Colombo)

This Bureau which functions as a Unit of curbing all excise crimes in the island based on complaints received to the Commissioner General of Excise from the general public has carried out 2586 detections and the Rs232 million of fines have been collected 73 Technical Crime Reports have been submitted by this Bureau related to violation of conditions by licensed premises within the year and a composition fee of Rs15 million has been accumulated to the government by the end of the year 2018

bull Special Operations Bureau - (Central Province)

A total sum of Rs80 million has been earned to the Government by this unit as fines having conducted 1632 successful raids including 26 raids on narcotic drugs and illicit liquor distillation

This bureau has submitted 02 Technical Crime Reports with respect to the violations of conditions by licensed

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

33

premises and added Rs 60000 to the excise income by the end of the year 2018

bull Special Operations Bureau - (Southern Province)

Southern Provincial Special Operations Bureau is established in Galle for carrying out operations in the Southern Province

This unit has been able to carry out 1394 successful detections during the year under review and add Rs72 million worth fines to the Government having filed cases against them

In addition to the aboveit has been able to bring in a composition fee of Rs12 million through 21 Technical Crime Reports pertaining to violations of conditions by licensed premises

bull Special Operations Bureau - (North Central Province)

North Central Provincial Special Operations Bureau

which is located in Anuradhapura city for conducting its operations in Northern amp North Central Province

This unit has been able to carry out 1338 detections during the year under review and charged Rs100 million as fines through cases filed based on said detections

bull Special Operations Bureau - (North Western Province)

North Western Provincial Special Operations Bureau is located in Kurunegala City

This unit has been able to carry out 1607 successful raids during the year under review It has earned Rs108 million worth fines having filed cases based on these detections Further Rs 02 million has been accumulated to the government as composition fees having submitted 12 Technical Crime Reports against licensed premises which have breached excise conditions

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

34

Tabl

e 6

3 ndash

Det

ails

of D

etec

tions

Car

ried

Out

by

the

Spec

ial O

pera

tions

Bur

eaus

Uni

t

Exc

ise

Ord

inan

ce

Pois

onsO

pium

an

d D

ange

rous

D

rugs

O

rdin

ance

Toba

cco

Tax

Act

Nat

iona

l A

utho

rity

Act

on

Tob

acco

and

A

lcoh

ol

Total Noof Detections

UMA

PUML

PUDS

P of U

UST

UPT

UPA

USA

USFL

Cocane

Cannabis

Heroine

Other Narcotic Drugs

Contraband Cigarettes

Other Tobacco Related

Selling Cigarettes to persons under

age of 21 yrs

Nar

cotic

- -

4 -

-

-

-

-

14

466

622

3 6

- -

-

1115

SO

B(C

entra

l)26

411

01 -

2521

01

4519

212

50

81

00

1632

SO

B (

NW

P)

9311

1344

- 0

310

537

3827

49

80

016

07

SO

B(S

outh

ern)

90

7847

9 -

382

417

544

125

210

50

00

1394

SO

B(N

CP)

19

31

966

- 49

63

973

245

06

20

013

38

SO

B(C

olom

bo)

251

29

163

1 -

4 24

0 6

90

304

17

1 3

9 1

- -

2586

Tota

l65

3

123

5

525

- 8

1 56

9 14

32

4 1

061

582

662

20

43

12

- -

967

2

Not

e-

Def

initi

ons o

f Acr

onym

s use

d in

the

Tabl

e 6

3U

MA

= U

nlaw

ful M

anuf

actu

re o

f Arr

ack

PUM

L= P

osse

ssio

n of

Unl

awfu

lly M

anuf

actu

red

Liqu

orPU

DS=

Pos

sess

ion

of U

nlaw

fully

Dis

tille

d Sp

irit

P of

U=

Poss

essi

on o

f Ute

nsil

UST

= U

nlaw

ful S

ale

of T

oddy

UPT

= U

nlaw

ful P

osse

ssio

n of

Tod

dyU

PA=

Unl

awfu

l Pos

sess

ion

of A

rrac

kU

SA=

Unl

awfu

l Sal

e of

Arr

ack

USF

L= U

nlaw

ful S

ale

of F

orei

gn L

iquo

r

Cha

pter

6 |

Law

Enf

orce

men

t

Chapter 7

7 Revenue Operations Division

71 Introduction72 Information Technology Division 73 Revenue Operations Division74 Types of Excise Licenses 75 Excise Licenses which operated in the year 2018

Excise Department of Sri Lanka | Performance Report - 2018

36

71 IntroductionRevenue Operations Division is operated by two Deputy Commissioners of Excise under the supervision of the Commissioner General of Excise and the Deputy Commissioner of Excise (Revenue Operations and Law Enforcement) VizDeputy Commissioner of Excise (Revenue Licenses) and Deputy Commissioner of Excise (Supply Chain Regulations amp IT)

72 Information Technology UnitThis unit has been established under Deputy Commissioner of Excise (Supply Chain Regulations amp IT)

This unit extends its assistance to monitor and maintain the software system (LRARS) which operates in the license division for registration and issuing of liquor licenses and thereby contributes to provide customers a faster service

Further updating and maintaining the official web site is one of the key roles of the IT division and the website is being redesigned with the intension of providing a higher customer service

Feeding data to the software pertain to payment of rewards to the officers serving in the Department and obtaining relevant reports are done by this unit and Rs82466139 of reward allowances for officers have been calculated with computer assistance for Rs 133474335 of composition fees charged with respect to 4952 Technical Crime Reports and submitted to the Accounts Division for the year 2018

In addition to the above IT Unit extends its services by way of identifying the IT requirements of the Department gathering relevant information assisting the Technical Evaluation Committees and by resource contribution for IT training courses

Necessary measures are being taken to obtain IT assistance to the Department under the Public Sector Efficiency Strengthing Project (PSESP) which is implemented by the World Bank and the Europian Union Approval of the Ministry of Finance has been granted to receive an IT Solution to the Excise Department and the consent has been expressed by the Information amp Communication Technology Agency

to render the required consultancy and resources for this endeavor Accordingly as the initial phase of the above a web interface has been created by our department for the RAMIS Project implemented by the Department of Inland Revenue

73 Revenue Operations UnitThis Division operates under the supervision of the Deputy Commissioner of Excise (Revenue Licenses) It carries out tasks related to granting approval to Divisional Secretaries to issue licenses for selling liquor directly issuing licenses for liquor manufactories distilleries storeswarehouses and vinegar manufactories issuing new licenses annual renewals and related tasks granting approval for all activities of the liquor industry including manufacturing of liquor and issuing of spirits In addition to above it issues all island liquor transport permits and also maintains files pertain to all liquor licenses

74 Types of Excise LicensesTypes of Excise licenses issued by this Department-

FL 1 Licence to manufacture malt liquorFL 1 A Licence to manufacture country

made foreign liquorFL1 B Licence to manufacture milk punch

andor wineFL1 C Licence to manufacture country

made foreign spirits from spirits distilled from the coconut or any of its products other than toddy

FL 3 Wholesale Licence for liquorFL 4 Retail Licence for liquorFL 5 Foreign Liquor Tavern License FL 7 Hotel LicenceFL 8 Hotel Bar LicenceFL 9 Entertainment Bar Licence for

CinemasFL 10 Railway Restaurant LicenceFL 11 Restaurant LicenceFL 12FL 13

Rest House LicenceProprietary Club License

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

37

FL 13 A Members only ClubsSocial Club Licence

FL 14 Occasional LicenceFL 15 Supplementary Licence to extend the

hours of saleFL 16 Auctioneerrsquos LicenceFL 17 Rectified Spirits LicenceFL 18 Medicated Wine Licence

FL 22 A Licence for retail sale of Beer Ale Stout and Wine

FL 22 B Licence for consumption of Beer Ale Stout and Wine at the premises

Special Licence issued under the Excise Notification 936

Licence for Storage and Warehouses

Licence for distributing (Manufacturersrsquo Wholesale) ArrackBeerForeign liquor

Licences for manufacturing Industrial Products usingEthyl Alcohol

Licence for selling wine spirits

Licence for the importation and possession of non- potable spirit

Licence for manufacturing amp selling processed Molasses Palmyra Special Coconut Arrack and or for manufacture amp issue to the wholesale outlets

Distillery License

License to manufacture Vinegar

License for bottling toddy

License to collect toddy

License for bottling

License for production and sale of fermented toddy

License for exporting liquor

License for importing foreign liquor

License for Toddy Taverns sold by Tender

License for importing foreign liquor

License for manufacturing tea cider

Toddy and Arrack licence for Estate Canteens

Special Three year approval for hotels (Boutique Villas)

Auxiliary Licenses

bull License for selling Arrack (AFL 1AFL2 AFL3 AFL4)bull License for selling bottled toddy

75 Excise Licenses issued amp operated in the year 2018

Table 71 Number of Distillery and Manufactory Licenses operated in the financial year of 2018

Table 72 Number of foreign liquor Licenses operated in the financial year of 2018

Table 73 Number of foreign liquor Licenses operated in the financial year of 2018

Table 74 New Licenses issued from 2006 to 2018

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

38

Tabl

e 7

1 N

umbe

r of

Dis

tille

ry a

nd M

anuf

acto

ry L

icen

ses O

pera

ted

in th

e Fi

nanc

ial Y

ear

of 2

018

Dis

tric

tL

icen

ses

for

Spir

it D

istil

leri

es

Lic

ense

s fo

r Arr

ack

Man

ufac

tori

es

Lic

ense

s for

Cou

ntry

m

ade

fore

ign

liquo

r m

anuf

actu

ring

lice

nses

Lic

ense

s for

m

anuf

actu

ring

med

icin

al

prep

arat

ions

incl

udin

g E

au-d

e-co

logn

e

Lic

ense

s fo

r Vin

egar

M

anuf

acto

ries

Bee

r M

anuf

actu

ring

L

icen

ses

AM

06G

rand

To

tal

Col

ombo

16

223

--

1244

Gam

paha

27

47

-1

1031

Kal

utha

ra4

53

31

-4

20K

andy

13

11

--

915

Mat

ale

--

--

--

--

Nuw

araE

liya

--

--

--

55

Gal

le-

--

--

-5

5M

atar

a-

-2

--

--

2H

amba

ntot

a-

--

--

-3

3Ja

ffna

33

--

--

410

Man

nar

--

--

--

--

Vavu

niya

--

--

--

33

Kili

noch

chi

--

--

--

--

Bat

tical

oa-

--

--

-5

5A

mpa

ra1

--

--

--

1Tr

inco

mal

ee-

--

--

-3

3K

urun

egal

a1

1-

--

16

9Pu

ttala

m1

1-

--

-5

7A

nura

dhap

ura

--

--

--

77

Polo

nnar

uwa

--

--

--

11

Bad

ulla

-2

--

--

68

Mon

arag

ala

2-

--

--

-2

Rat

hnap

ura

--

--

--

66

Keg

alle

--

--

--

--

Mul

laiti

vu-

--

--

--

-To

tal

1628

1234

12

9418

7

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

39

Tabl

e 7

2 N

umbe

r of

For

eign

Liq

uor

Lic

ense

s Ope

rate

d in

the

Fina

ncia

l Yea

r of

201

8

Distr

ict

Fore

ign

Liqu

or

whole

sales

lic

ence

s FL-

3

Fore

ign

Liqu

or R

etail

licen

ses F

L-4

Fore

ign L

iquo

r Ta

vern

Lice

nse

FL-5

Hotel

Li

cens

es

FL-7

Hotel

bar

Lice

nses

FL-

8En

terta

inm

ent

bar l

icens

es F

L-9

Railw

ay

resta

uran

t FL

-10

Resta

uran

t FL

-11

Rest

Hous

e FL

-12

Prop

rieta

ry

Club

Li

cens

e-FL

13

Mem

bers

On

ly Cl

ub

licen

ses

FL13

A

Recti

fied

sprit

s lic

ense

FL

-17

Gra

nd

Tota

l

Col

ombo

2119

53

8316

906

0121

22

142

-73

5G

ampa

ha10

119

-93

113

3-

893

-2

143

3K

alut

hara

224

144

725

-13

5-

1-

167

Kan

dy1

793

5773

1-

264

16

125

2

Mat

ale

-27

-32

36-

-12

1-

1-

109

Nuw

araE

liya

111

25

2629

1-

243

-3

-20

4G

alle

349

-82

82-

-25

1-

2-

244

Mat

ara

-32

-30

293

-14

3-

8-

119

Ham

bant

ota

117

-22

213

-2

1-

--

67Ja

ffna

230

-10

11-

-10

--

5-

68M

anna

r-

4-

22

--

31

-1

-13

Vavu

niya

-11

-5

61

-4

1-

--

28K

ilino

chch

i-

--

22

--

--

--

-4

Bat

tical

oa1

22-

1214

--

71

--

-57

Am

para

121

-11

11-

-5

1-

1-

51Tr

inco

mal

ee1

13-

1419

2-

7-

--

-56

Kur

uneg

ala

156

-23

232

-23

4-

--

132

Putta

lam

-33

211

113

-8

4-

1-

73A

nura

dhap

ura

246

-30

32-

-5

1-

--

116

Polo

nnar

uwa

-16

-18

20-

-6

1-

--

61B

adul

la1

50-

3130

1-

193

-2

-13

7M

onar

agal

a-

24-

1819

--

72

-1

-71

Rat

hnap

ura

161

-12

194

-15

31

--

116

Keg

alle

-37

-17

173

-15

1-

2-

92M

ulla

itivu

-1

-2

2-

-3

--

--

8To

tal

4910

8014

705

862

381

554

463

782

3413

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

40

Tabl

e 7

3 N

umbe

r of

fore

ign

liquo

r L

icen

ses o

pera

ted

in th

e fin

anci

al y

ear

of 2

018

Dis

tric

t

Bee

r A

le S

tout

an

d w

ine

licen

se

for

reta

il sa

le

22A

Bee

r A

le S

tout

an

d w

ine

licen

se fo

r co

nsum

ptio

n in

the

prem

ises

22B

Spec

ial T

hree

Ye

ar A

ppro

val f

or

Bou

tique

Vill

as

Est

ate

Can

teen

Se

lling

Arr

ack

Todd

y Ta

vern

Lic

ense

s

Est

ate

Can

teen

Se

lling

Tod

dy

Bot

tled

Todd

y M

anuf

acto

ry

Lic

ense

s

Arr

ack

Who

lesa

le

licen

ses

Gra

nd

Tota

l

Col

ombo

3018

21-

--

--

69G

ampa

ha43

428

--

--

-93

Kal

utha

ra8

89

-1

1-

431

Kan

dy15

135

-2

2-

-37

Mat

ale

912

7-

--

--

28N

uwar

aEliy

a16

45

-5

--

-30

Gal

le5

1713

--

--

-34

Mat

ara

11

5-

--

--

7H

amba

ntot

a-

46

--

--

111

Jaffn

a-

-2

--

--

-2

Man

nar

11

--

24-

--

26Va

vuni

ya3

--

-41

--

-44

Kili

noch

chi

--

--

50-

--

50B

attic

aloa

92

12-

6-

-3

32A

mpa

ra-

--

--

--

--

Trin

com

alee

21

3-

3-

-1

10K

urun

egal

a16

4-

-5

--

-25

Putta

lam

157

2-

24-

--

48A

nura

dhap

ura

25

2-

1-

-1

11Po

lonn

aruw

a4

2-

--

--

-6

Bad

ulla

162

--

25

--

25M

onar

agal

a7

6-

--

--

-13

Rat

hnap

ura

25

-2

22

--

13K

egal

le5

5-

--

--

-10

Mul

laiti

vu-

--

-24

--

-24

Tota

l20

915

910

02

190

10-

1067

9

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

41

Table 74 - New Licenses issued from 2006 to 2018

Year Number of New Licenses issued

2006 35

2007 42

2008 36

2009 40

2010 51

2011 41

2012 55

2013 62

2014 83

2015 52

2016 38

2017 10

2018 74

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Chapter 8

8 Excise Duties on Locally Manufactured Liquor Spirits Tobacco amp Cigarettes

81 Introduction82 List of Licensed Liquor Manufacturers83 List of Liquor Manufacturers with Suspended Licenses 84 List of Licensed Distilleries 85 List of Licensed Stores and Warehouses 86 List of Licensed Vinegar Manufacturers 87 List of Excise Licensees for Manufacturing Industrial Products88 Liquor Production and Tax Income in 201889 Spirit Manufacturing issuing in 2018 810 Tobacco Tax811 Income Analysis

Excise Department of Sri Lanka | Performance Report - 2018

44

81 Introduction

Calculation of liquor tax income and operating the relevant computer data as well as maintenance of reports data and documents pertaining to liquor manufactories warehouses and distilleries are carried out by the Revenue Division under the supervision of the Commissioner General of Excise and the Deputy Commissioner of Excise (Revenue and License)

Liquor manufactories warehouses and distilleries toddy taverns and vinegar manufactories operate under full supervision of the Excise Department Local liquor (Arrack) Country Made Foreign Liquor Wine Sake Bottled Toddy and Beer are manufactured in manufactories Arrack and foreign liquor are considered as hard liquor while toddy wine and beer are considered as soft liquor

Ethyl Spirits are manufactured in Distilleries the spirits manufactured in Sri Lanka are categorized as Rectified Spirits Coconut Spirits and Palmyrah Spirits Coconut and Palmyrah Spirits are distilled from Coconut and Palmyrah toddy while rectified spirits are distilled in Sevenagala and Palwatta Distilleries from Molasses which is a byproduct of sugar production

Rectified spirits are manufactured using the byproduct which is produced in the process of manufacturing Sake with corn starch as the base Further Ethyl Spirits are imported for liquor manufacturing and for industrial purposes

05 liquor manufactories namely Seeduwa Bandarawatta Seeduwa new warehouse Kalutara warehouse No01 Nawayalathenna Warehouse and Badulla warehouse operated under Distilleries Company of Sri Lanka (Pvt) Ltd and 02 manufactories namely Walisara and Aluthgama operated under WMMendis Company In addition to above 16 liquor manufactories are being operated in Sri Lanka at present

82 List of Licensed Liquor Manufacturers

I Distilleries Company of Sri Lanka Ltd 110 Norris Canal Road Colombo 10

II Rockland Distilleries LtdNo16024 Kirimandala Mawatha Colombo 05

III International Distillers Ltd Kotalawala Kaduwela

IV WM Mendis amp Company Ltd Welisara Ragama

V Periceyl Company (Pvt) Ltd No 110 Norris Canal Road Colombo 10

VI V A Distilleries (Pvt) LtdNo324High LevelRoad Galagedara Padukka

VII Acme Lanka Company LtdNo731 Old Road Hanwella

VIII Classic Distilleries (Pvt) Ltd No565 Mihindu MawathaMalambe

IX Manori Lanka Company (Pvt) Ltd No2771 Jayamalapura Gampola

X Nippon Expo Company Ltd No 152 Nagahakandawatta Palugama Dompe

XI Randenigala Distilleries Ltd No 25586 Korathota Kaduwela

XII Sri Lanka Distilleries Ltd Mestiya Wadduwa(No operation in 2016)

XIII Scotland Distilleries Company Ltd Passara Road Vineethagama Badulla

XIV Thikkam Distilleries Wadamarachchi Palmyrah Coconut Development Society Alwai Point Pedro (No operation in 2016)

XV Uva Glen Company (Pvt) Ltd Millewa Moragahahena

XVI Valikamam Distilleries Walikamam Palmyrah Coconut Development Society Navali Maipay

XVII Varani Distilleries Ltd Thenmaarachchi Palmyrah Coconut Development Society Point Pedro RoadWarani

XVIII Synergy Hotel amp Holdings (Pvt) Ltd Payagala

XIX Royal Casks (Pvt) Ltd Galagedara PadukkaXX Asia Pacific Brewery (Lanka) Ltd

MawathagamaXXI Lion Brewery Ltd No 254 Colombo Road

BiyagamaXXII Hingurana Distilleries (Pvt) Ltd

Samanabadda ThittapattaraXXIII Randiya Marketing Services (Pvt) Ltd No

7 Morukkuliya Mawatha Dankotuwa

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

45

83 List of Liquor Manufacturers with Suspended License

I Wayamba Distilleries (Pvt) Ltd ndash Malkaduwawa Kurunegala

84 List of Licensed Distilleries I Distilleries Company of Sri Lanka PLC

Seeduwa11 Seeduwa Distillery - Seeduwa12 Beruwala Distillery - Beruwala

II WM Mendis amp Company Ltd - Aluthgama

III Sri Lanka Distilleries Mestiya Wadduwa

IV Rockland Distilleries - Marawila

V Acme Distilleries - Wijeratna Watta Dummalasooriya

VI Palwatta Distilleries - Palwatta

VII Sewanagala Distilleries ndash Sewanagala

VIII Royal Casks Distillerie-s Galagedara

IX Varani Distilleries-Thenmaarachchi Palmyrah Coconut Development Society

X Walikamam Palmyrah Coconut Development Society

XI Hingurana Distillery Korambe Dompe

XII Cooperative Distillery - Payagala

XIII Thikkam Distillery - Wadamarachchi Palmyrah Coconut Development Society- Point Pedro

XIV Galoya Plantation Ltd- Ampara

85 List of Licensed Stores and Warehouses

01 Distilleries Company of Sri Lanka PLC i Seeduwa Old Warehouse ii Seeduwa Warehouse No03 iii Kalutara Warehouse No02 iv Mirishena Warehouse v Thekkawatta Warehouse vi Nawayalathenna Warehouse

02 W M Mendis amp Company Ltd - i Walisara Warehouse ii Moragalla Warehouse

03 Periceyl Company (Pvt) Ltd Nawayalathenna Warehouse

04 Rockland Distilleries i Marawila Warehouse ii Thittapattara Warehouse

05 International Distilleries- East India Warehouse Kothalawala Kaduwela

06 Walikamam Palmyrah Coconut Development Society- Walikamam Warehouse

07 Wadamarachchi Palmyrah Coconut Development Society - Thikkam Warehouse

08 Thenmaarachchi Palmyrah Coconut Development Society- Warani Warehouse

86 List of Licensed Vinegar Manufacturers I CDFonseka amp Sons (Pvt) Ltd - Eluwila

Panadura

II Yasara Vinegar ManufacturersndashVimal Vila Siripathi Para Kaluwamodara Aluthgama

III Anuja Vinegar ManufacturersndashPitahena Beruwala

IV Ranviru Vinegar ndash Kande Vihara RoadKaluwamodara Aluthgama

V Sudu Pol Vinegar - Aluthgama Kaluwamodara

VI RGMarketing Vinegar Manufacturers-Darga Town

VII Saviya Vinegar Manufacturers- Payagala

87 List of Excise Licencees for Manufacturing Industrial Products

i International Cosmetics (Pvt) Ltd No146 Dawson Street Colombo

ii Ansell Lanka Pvt Ltd Biyagama Export Processing Zone Biyagama

iii Interfarm (Pvt) Ltd Madapatha Street Piliyandala C

hapt

er 8

| E

xcis

e D

utie

s on

Loc

ally

Man

ufac

ture

d L

iquo

r Sp

irits

Tob

acco

amp

Cig

aret

tes

Excise Department of Sri Lanka | Performance Report - 2018

46

iv Plant Lipids (Pvt) Ltd No60 Sir Anagarika Darmapala Mawatha Colombo 03

v Astern Ltd No688 Galle Road Ratmalana

vi 609 Manufactures No117 Darmapala Mawatha Baddegama Pita Kotte

vii Naturersquos Beauty Creations No643 Kidelpitiya Puswelhena Millawa Horana

viii HDDESExtracters (Pvt)Ltd No309 Jayantha Weerasekara Mawatha Colombo 10

ix Beauty Expert (Pvt) Ltd No73 2nd Floor Majestic City Colombo 04

x Department of Indigenous Medicines Colombo Municipal Council Maradana Colombo -10

xi Sri Lanka Ayurvedic Drugs Corperation No94 Old Kotte Road Navinna Maharagama

xii Hemas Manufacturing LtdNo36 Bristol Street Colombo -01

xiii Ceylon Cold Stores No01 Justice Akbar Mawatha Colombo -10

xiv Pilapitiya Ayurvedic Manufactures Amupitiyahena Kuda Oduwa Hoarana

xv Tropic Fishery (Pvt) LtdNo161 Tammita Street Negambo

xvi FDKLanka Drugs Company Ring Road 2nd Phase Export Processing Zone Katunayake

xvii Bimal Herbal (Pvt) Ltd No02 Abaya Road Kolonnawa

xviii Harumi Holdings (Pvt) Ltd Poruwathanda Horana

xix CBLFoods International (Pvt) Ltd POBox 01 Habarakada Road Ranala

xx PBMorawaka and Sons Kottawa Pannipitiya

xxi Goya Medicines (Pvt) Ltd No45 D7 Kahatagahawatte Meegoda

xxii MSJIndustries Lanka (Pvt) Ltd No16

Aluth Mawatha Colombo 15

xxiii Siddhalepa Ayurvedic Hospital No106A Templers Road Mount Lavinia

xxiv Swarna Herbal Products Udumpitigama Dompe

xxv State Pharmaceutical Corporation No11 Sir John Kotalawala Mawatha Kandawalawatte Ratmalana

xxvi Unilever Sri Lanka Limited No258 Vincent Perera Mawatha Colombo -14

xxvii Link Natural Products (Pvt) Ltd No199 Kew Road Colombo 02

xxviii Eastern Pharmaceuticals Kirinda Puhulwella

xxix Eastern Pharmaceuticals (Ayurvedic) Kirinda Puhulwella

xxx Deepani Enterprises No53 IDB Pallekelle

xxxi Swadeshi Industrial Works PLCNo57 Colombo Road Kandana

xxxii Hemsons International (Pvt) Ltd Hemas Building No36 Bristle Street Colombo 01

xxxiii Majestic Food amp Chemists Exports (Pvt) Ltd No337 Damukanda Dompe

xxxiv Sithumina Industries No6525 Nawala Rajagiriya

xxxv Fonterra Sri Lanka New Kandy Road Biyagama

xxxvi Welcome Chemicals (Pvt) Ltd Sedawatta Road Wallampitiya

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

47

88 Liquor Production and Tax Income in 2018Rs 3300= per Proof litter was charged as the Excise Tax in the year 2018

Table 81 Molasses Arrack

Liquor Manufacturer

From January 1st to December31st

Quantity (Absolute Litres)

Tax Income(Rupees)

International Distilleries Ltd 448385923 1479673546

Perecyl Ltd 19938340 65796522

Manori Lanka Ltd 4875548 16089308

Randenigala Distilleries Ltd 5106056 16849984

Uva Glen (Pvt) Ltd 18101652 59735451

Classic Distilleries (Pvt) Ltd 16690330 55078089

WM Mendis amp Co Ltd 205936110 679589163

Rockland Distilleries (Pvt) Ltd 411154401 1356809523

Nippon Expo Ltd 13201222 43564032

Royal Casks (Pvt) Ltd 91861615 303143329

V A Distilleries (Pvt) Ltd 35334559 116604044

Scotland Distilleries Ltd 50065430 165215919

Total 1320651190 4358148910

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

48

Table 82 Coconut amp Processed Arrack

Liquor Manufacturer

Coconut amp Processed

Quantity (Absolute Litres)

Tax Income(Rupees)

Distilleries Company of Sri Lanka Ltd 936181408 3089398646

WM Mendis amp Co Ltd 85187181 281117697

International Distilleries Ltd 240729356 794406874

Rockland Distilleries Ltd 616731600 2035214280

Manori Lanka (Pvt) Ltd 17386673 57376020

Nippon Expo Ltd 3217507 10617773

Randenigala Distilleries Ltd 2391521 7892019

Acme Lanka Ltd 223123303 736306899

Scotland Distilleries Ltd 84924 280249

Classic Distilleries (Pvt) Ltd 2687238 8867885

Total 2127720710 7021478342

Table 83 Special Arrack

Liquor ManufacturerSpecial

Quantity (Absolute Litres)

Tax Income(RsCts)

Distilleries Company of Sri Lanka Ltd 15954072800 52648440240

Perecyl Co Ltd 463507620 1529575146

WM Mendis amp Company Ltd 224434425 740633602

International Distilleries Ltd 1072926834 3540658552

Rockland Distilleries Ltd 219612092 724719903

Uva Glen Pvt Ltd 108195333 357044598

V A Distilleries (Pvt) Ltd 324655171 1071362064

Nippon Expo Ltd 112135554 370047262

Randenigala Distilleries CoLtd 63093413 208208262

Acme Lanka Company Ltd 669228774 2208454954

Synergy (Pvt) Ltd 47034243 155213001

Scotland Distilleries Ltd 85937181 283592697

Hingurana Distilleries Ltd 528229621 1743157749

Classic Manufaturers 13142495 43370233

Manori Lanka (pvt) Ltd 9912731 32712012

Total 19896118290 65657190275Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

49

Table 84 Palmyrah Arrack

Liquor ManufacturerPalmyrah

Absolute Litres Tax Income(Rupees)

Thikkam Distillery 7805175 25757077

Valikamam Distillery 25077664 82756291

Varani Distillery 8319381 27453957

Scotland Distilleries Company 427842 1411878

Total 4163006 137379203

Table 85 Country Made Foreign Liquor

Liquor ManufacturerCountry Made Foreign Liquor

Absolute LitresTax Income

(Rupees)

Higurana Distilleries 12888811 42533076

Pericyl Company (Pvt) Ltd 486468740 1605346842

WM Mendis amp CoLtd 52395516 172905202

International Distilleries Ltd 707755567 2335593371

Rockland Distilleries (Pvt) Ltd 522576478 1724502377

VADistilleries (Pvt) Ltd 52034983 171715443

Nippon Expo 421872 1392177

Total 1834541970 6053988488

Table 86 Malt Liquor (Beer) Production Alcohol Percentage Below 5

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Asia Pacific Brewery Lanka Ltd(Heineken Lanka)

105403954 252969489

Lion Brewery Ltd 1424184047 3418041713

Total 1529588000 3671011202

Table 87 Malt Liquor (Beer) Production Alcohol Percentage Above 5

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Asia Pacific Brewery Lanka Ltd(Heineken Lanka)

1508476520 3620343648

Lion Brewery Ltd 8219872582 19727694196

Total 9728349102 23348037844

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

50

Table 88 Wine Production

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Lanka Wine Company-Local 3842117 9221080

Total 3842117 9221080

Table 89 Sake Production

ManufacturerFrom January 1st to December31st

Quantity (Bulk Litres) Tax Income (Rupees)

Royal Casks (Pvt) Ltd 182960316 18296031

In the year 2018 Tax on Sake production has been calculated per proof litre basis

bull Bottled Toddy Production

Table 810 List of Bottled Toddy Manufacturers Production and Tax Income

Manufacturer Quantity (Bulk Litres) Tax Income (Rupees)

Wayamba Super Bottled Toddy -Madampe - - Eagle Bottled Toddy - Madampe 404685000 20234250 Singha Bottled Toddy - Madampe 479240300 23962015 Manori Lanka BottledToddy- Madampe - - Nemta Bottled Toddy - Madampe 382855000 19142750Golden Eagle - Madampe - - New Manori Lanka- Madampe 744265000 37213250 TSR Bottled Toddy -Marawila 487380000 24369000 TSR (New) Bottled Toddy Manufactory - - Horse Power Bottled Toddy -Marawila - - Shooting Star Bottled Toddy -Marawila 465980000 23299000 Commander Bottled Toddy -Marawila - - Camel Bottled Toddy -Colombo 11730000 586500 Three Lion Bottled Toddy -Badulla 470739750 23536987 AMP Bottled Toddy-Kochchikade - - New Commander Bottled Toddy -Chilaw 36650000 1832500 Jaffna Palm Development Co-operative 27197500 1359875 Welanei Palm Development Co-operative - - AriyalaiPalm Development Co-operative - - Kopai Palm Development Co-operative 63808750 3190437 Chankanei Palm Development Co-operative 77811875 3890593 Manipai Bottled Toddy Manufactory 29483125 1474156 Pandatiarippu Palm Development Co-operative 55147500 2757375 Kayts Palm Development Co-operative 41240000 2062000 Kareinagar Palm Development Co-operative 50416875 2520843 Valikamam Bottled Toddy Manufactory 46213125 2310656

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

51

Chavakachcheri Palm Development Co-operative 87113125 4355656 Kodikamam Palm Development Co-operative 90213125 4510656 Warani Palm Development Co-operative 41600625 2080031 Chunnakam Palm Development Co-operative 96510125 4825506 Kondavil Bottled Toddy Manufactory 50653125 2532656 Thellipalai Bottled Toddy Manufactory 74679375 3733968 Atchuvely Bottled Toddy Manufactory 38704375 1935218 Point Pedro Palm Development Co-operative - - Karaveddi Bottled Toddy Manufactory - - Kilinochchi Bottled Toddy Manufactory 361238125 18061906 Thunukkai Bottled Toddy Manufactory 117053750 5852687 Pudukudiriruppu Bottled Toddy Manufactory 100830625 5041531 Mullai West Bottled Toddy Manufactory 81875000 4093750 Mullai East Bottled Toddy Manufactory 52898125 2644906 Poonagari Bottled Toddy Manufactory 90720000 4536000 Total 5158933300 257946658

89 Production Issuing of Spirits in 2018

bull Production of Spirits distilled from Coconut Toddy

Table 8 11 Quantity of Spirits distilled from Coconut Toddy

Distillery Quantity of Pure Toddy Received for Distillation

Quantity of Spirits Manufactured (Absolute Litres)

Acme Lanka Distillery 3456144800 239296900

Mendis Distellery- Moragalla 1986375300 152070000

Beruwala Distillery 3275181000 250883300

Cooperative Distillery 1653037500 113291400

Mestiya Distillery 4380148000 315713700

Rockland Distillery 7690133000 695029500

Seeduwa Distillery 7177267300 534795700

Total 29618286900 2301080500

bull Production of Spirits Distilled from Palmyrah Toddy

8 12 Quantity of Spirits distilled from Palmyrah Toddy

DistilleryQuantity of Pure Toddy Received

for Distillation Quantity of Spirits

Manufactured (Absolute Litres)

Thikkam Distillery - -

Varani Distillery 382098250 18122000

Valikamam Distillery 582637250 33438750

Total 964735500 51560750

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

52

bull Quantity of Rectified Spirits Issued for Liquor Production

813 Production of Rectified Spirits

Distillery Quantity (Bulk Litres) Quantity of Rectified Spirits Issued

Pelwatta Distillery 5499462700 4441500000

Sewanagala Distillery 3994273000 3300750000

Hingurana Distillery 1042705300 811100000

Royal Casks Distillery 1005076800 523098000

Galoya Plantation Company 386571100 1663800000

Total 11928088900 10740248000

Table 814 Quantity of Rectified Spirits issued for Other Non-potable products

Distillery Quantity (Bulk Litres)

Pelwatta Distillery 262140000

Sewanagala Distillery 584569000

Total 846709000

Table 815 Rectified Spirits (Imported for Liquor Production)

Company Quantity (Bulk Litres)

Distilleries Company of Sri Lanka Ltd 11204777000

International Distilleries Ltd 1161077000

WM Mendis amp Co Ltd 50000000

Periceyl Company (Pvt) Ltd 980667000

Rockland Distilleries (Pvt) Ltd 48360000

Total 13444881000

bull Tax Imposed on local and imported Ethyl Alcohol Spirits in the year 2018

Table 816 Tax imposed on Ethyl Alcohol spirits imported in the year 2018

Company Quantity (Bulk Litres)Ethyl Alcohol Tax

Income(Rupees)

Distilleries Company of Sri Lanka Ltd 11204777300 112047773

Periceyl Company (Pvt) Ltd 980667000 9806670

WM Mendis amp Co Ltd 50000000 500000

International Distilleries Ltd 11610772000 116107720

Rockland Distilleries (Pvt) Ltd 48360000 483600

Total 23894576300 238945763Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

53

Table 817 Tax Imposed on local Ethyl Alcohol Spirits in the year 2018

Liquor ManufacturerCoconut Spirits

Quantity(Bulk Litres)

Rectified Spirits Quantity

(Bulk Litres)

Ethyl Alcohol Tax Income

(Rupees)

Distilleries Company of Sri Lanka Ltd 913000000 5165000000 6078000

Periceyl Company (Pvt) Ltd 100000000 20400000 120400

WM Mendis amp Company Ltd - Welisara 137500000 405100000 542600

WM Mendis amp Company Ltd - Moragalla 0000 25000000 25000

International Distillers Ltd 503600000 1551000000 2054600

Rockland Distilleries Ltd 622800000 1314800000 1937600

Uva Glen Company (Pvt) Ltd 10000000 110000000 120000

Manori Lanka Company (Pvt) Ltd 0000 28000000 28000

V amp A (Pvt) Ltd 15000000 588000000 603000

Nippon Expo Company Ltd 30080000 80000000 110080

Randenigala Distilleries Ltd 15000000 58000000 73000

Acme Lanka Company Ltd 344000000 740000000 1084000

Synergy Hotel amp Holdings (Pvt) Ltd 5000000 46000000 51000

Scotland Distilleries Ltd 11000000 155000000 166000

Hingurana Distilleries Company 119000000 510000000 629000

Royal Casks (Pvt) Ltd 15000000 75000000 90000

Classic Distilleries (Private) Ltd 7496500 30000000 37496

Total 284847650 10901300000 13749776

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

bull Quantity of Denatured Spirits-

Denatured spirits have not been produced during the year 2018

810 Tobacco TaxLicense issued for Cigarette manufacturing and 521 licenses issued for Beedi Cigars Pipe Tobacco were

renewed in the year 2018 Tax on imported tobacco has decreased by 309 in the year 2019 compared to the year 2017

bull Tax on Local Tobacco

A tax of Rs10 is charged per kilogram of Tobacco used for local cigarette production

Table 818 Quantity of Local Tobacco used for Cigarette Production and the Tax Earned

Type of Tobacco Quantity (Kg) Tax of Rs10 Per Kg (Rupees)

Locally manufactured Tobacco 2185721100 21857211

Excise Department of Sri Lanka | Performance Report - 2018

54

811 Income Analysis

Table 819 Tax Income on Liquor Production 2013-2018

Year Excise Revenue (Rs Million )

Difference in Tax Increase

(Rs Million)

Percentage of Tax Increase compared to the

previous year

2013 63026 2948 49

2014 70513 7487 119

2015 105957 35444 503

2016 120794 14835 140

2017 113027 (7767) (687)

2018 113936 909 08

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise income which was Rs 113027 Billion in the year 2017 increased to Rs 113936 Billion in the year 2018 Although a decrease of 687 could be witnessed in the excise revenue in the year 2017 compared to the year 2016 tax revenue has increased by 08 in the year 2018 compared to the year 2017

There has been a variance of Rs900 between proof litre of Hard Liquor and that of Malt liquor It is

observed that consumers of hard liquor has shifted to beer consumption owing to decrease of tax on malt liquor Moreover it is further observed that the decrease in Hard Liquor Income has resulted due to decline in its production based on decline of hard liquor consumption due to price factor

Table 820 Liquor Production 2013-2018

Year UnitHard Liquor

UnitMalt Liquor (Beer)

Litres (Million) Litres (Million)

2013 Proof Litres 443 Bulk Litres 1203

2014 Proof Litres 439 Bulk Litres 1245

2015 Proof Litres 517 Bulk Litres 1256

2016 Proof Litres 555 Bulk Litres 522

2017 Proof Litres 500 Bulk Litres 704

2018 Absolute Litres 252 Absolute Litres 113

Excise Department of Sri Lanka | Performance Report - 2018

55

bullIn

crea

se in

Exc

ise

Dut

ies o

n L

iquo

r fr

om 2

005

to 2

018

Tabl

e 8

21

Inc

reas

e in

Exc

ise

Dut

ies o

n L

iquo

r

Year

amp

Dat

e of

Tax

In

crea

se

Arr

ack

Fore

ign

Liqu

orLo

cal W

ine

belo

w18

Im

porte

d W

ine

Mal

t Liq

uor

belo

w5

M

alt L

iquo

r ab

ove

5B

ottle

d To

ddy

Toba

cco

Impo

rted

Fore

ign

Liqu

or(R

sper

Bul

k Li

tre)

Ethy

l Alc

ohol

Exci

se

Not

ifica

tion

No

(Rsp

er P

roof

Litr

e)(R

sper

Bul

k Li

tre)

(Per

kg

1)B

eer

Win

eO

ther

Fo

reig

n Li

quor

(Rsp

er B

ulk

Litre

)

2005

11

0920

051

209

381

0039

600

510

0052

500

- -22

500

250

0032

50

375

048

50

535

0- -

- -- -

- -- -

- -87

9-88

288

3-88

620

061

006

421

0055

000

-27

500

--

--

--

--

889-

891

2007

03

1320

071

025

446

0051

000

575

0064

000

-30

000

365

00-

380

0-

540

010

00

-- -

- -- -

- -- -

893-

896

897-

900

2008

10

0856

000

690

00-

415

0048

00

640

0-

--

--

-90

3-90

620

090

327

610

0074

000

-46

500

--

--

--

--

907-

909

2010

06

2420

101

029

2010

11

23

660

0071

000

813

00

790

0084

000

953

00

- - -

515

0056

500

668

00

580

063

00

800

0

740

079

00

960

0

- - -

- - -

- - -

- - -

- - -

- - -

916-

919

921-

924

927-

930

2011

01

0720

111

025

863

0092

300

1003

00

1063

00

- -71

800

778

0080

00

850

096

00

101

00- -

- -- -

- -- -

- -93

1-93

493

9-94

220

111

122

--

100

00-

--

--

--

--

946

2012

03

3098

300

112

300

-83

800

900

010

600

--

--

--

947-

950

2012

10

0610

430

011

830

0-

898

0010

000

116

00-

--

--

-95

2-95

520

130

731

111

000

125

000

--

110

0013

000

--

--

--

959-

961

2014

10

101

200

001

370

00-

-12

000

145

00-

--

--

-96

4-96

620

141

025

148

500

170

000

-1

120

0015

000

185

00-

--

--

-96

8-97

120

151

003

159

500

186

000

--

190

0024

500

--

--

--

975-

977

2015

11

211

850

002

030

00-

-16

000

315

00-

--

--

-97

8-98

020

151

205

--

--

190

0031

500

--

--

--

981

2016

01

01-

--

--

-30

00

--

--

-98

720

160

401

--

--

--

--

--

-10

00

988

2016

09

01-

--

--

--

-50

00

100

0020

000

-98

999

020

170

101

--

--

500

099

3

(RsP

er A

bsol

ute

Litre

)(R

sPer

Abs

olut

e Li

tre)

(per

kg

)B

eer

Win

eO

ther

Fo

reig

n Li

quor

(RsP

er B

ulk

Litre

)

2017

11

1033

000

033

000

0-

2400

00

2400

00

2400

00

1000

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

56

Gra

ph 8

1- E

xcis

e R

even

ue F

rom

Yea

r 201

3 to

201

8

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

57

Gra

ph 8

2 ndash

Exci

se D

uty

on M

alt L

iquo

r (B

eer)

Fro

m Y

ear 2

013

to 2

018

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Chapter 9

9 Importation and Exportation Liquor Spirits Tobacco and Cigarettes

91 Quantity of Imported Foreign Liquor and the Tax Income 92 List of Licensed Foreign Liquor Importers 93 Rectified Spirits Imported for Manufacturing Liquor94 Tax Exemption on Liquor Exportation95 Excise Duty on Importation of Non-Potable Spirits96 Taxes on Importation of Tobacco and Cigarettes97 Exportation of Tobacco and Cigarettes

Excise Department of Sri Lanka | Performance Report - 2018

60

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

91 Quantity of Imported Foreign Liquor and the Tax Income

In 2017 excise duty has been imposed on imported bottled foreign liquor under the Excise Notification No996 and the liquor imported for duty free shops and for re exportation is exempted from the said excise duties

A duty of Rs5000 per liter of Beer Rs10000 per liter of Wine and Rs20000 per liter of other foreign liquor is levied

Table 91 Imported Bottled Foreign Liquor and Tax

Type of Liquor Quantity (Bulk liters) Tax Income (Rs)

Beer 293698500 14684925

Wine 1537928770 153792877

Other Foreign Liquor 772650050 154530010

Surplus of 3 2896515

Total 2604277320 325904327

92 List of Licensed Foreign Liquor Importers

I Decanter Wine Holdings (Pvt) Ltd- Hidellana Rathnapura

II Distilleries Company of Sri Lanka PLC ndash Peliyagoda

III Favourite International Ltd- Moratuwa

IV Free Lanka Trading Company Ltd- Peliyagoda

V Global Brands (Pvt) Ltd- Colombo 13

VI Great Western International Ltd- Boralasgamuwa

VII HJayarathne Herath(Kurunegala Distributors)-Kurunegala

VIII Heineken Lanka Company ndash Moratuwa

IX Hilton Hotel ndash Colombo 01

X Imperial Beverages (Pvt) Ltd- Katana

XI International Distilleries Ltd- Kotalawala Kaduwela

XII Jet Enterprises (Pvt) Ltd- Ragama

XIII Lanka Premium Beverages Ltd- Colombo 15

XIV Luxury Brands (Pvt) Ltd - Biyagama

XV Mega Trading (Pvt) Ltd - Mirihana

XVI Fernand Ricard Lanka (Pvt) Ltd- Colombo 14

XVII Prestige Wines and Spirits (Pvt) Ltd ndash Ampara

XVIII Rockland Distilleries (Pvt) Ltdndash Colombo 05

XIX United Spirits amp Wines International (Pvt) Ltd- Kosgoda

XX Victory Stores (Pvt) Ltd- Colombo 15

XXI Vindana Enterprises (Pvt) Ltd

XXII WMMendis amp Company- Welisara

XXIII Signature Ceylon Beverages (Pvt) Ltd ndash Nagoda Kandana

Excise Department of Sri Lanka | Performance Report - 2018

61

93 Rectified Spirits Imported for Manufacturing Liquor

Table 92 Rectified Spirits (Imported for Manufacturing Liquor)

Company Imported Quantity (Bulk Litres)

Tax Income (Rupees)

Distilleries Company of Sri Lanka PLC 11364419300 113644193

ID Lanka (Pvt) Ltd 1160681100 11606811

WM Mendis (Pvt) Ltd 49054200 490542

Pericyl (Pvt) Ltd 884473200 8844732

Rockland Distilleries (Pvt) Ltd 48351600 483516

Total 13506979400 135069794

As per the Excise Notification No 988 date 22032016 a tax of Rs 10= levied on Bulk Litre of Rectified Spirits for manufacturing liquor

94 Tax Exemption on Liquor Exportation

Liquor which is manufactured in Sri Lanka for the purpose of exportation has been exempted from Excise Duties

Table 93 Excise Duty on Liquor Reimbursed on Exportation

Deduction of Excise Duties for Hard Liquor (Rs)

15610341

Deduction of Excise Duties for Beer (Rs)

805767962

Total (Rs) 821378303

95 Excise Duty on Importation of Non-Potable Spirits

A tax of Rs15 = had been levied per every kilo of imported Non Potable Spirits as per the Excise Notification No999 with effect from 10112017 was reduced to Rs 6 = per every kilo by the Excise Notification 072018 dated 21022018 Tax concessions have been granted for the BOI ( Board Of Investment ) approved companies engaged in importation of Non-Potable Spirits as per theExcise Notification 122018 dated 03102018

Table 94 Excise Duty on Importation of Non Potable Spirits

Tax on Non Potable Spirits

Quantity (kg) Tax Income (Rupees)

17564622350 94204118

96 Excise Duty on Importation of Tobacco and Cigarettes

According to the Tobacco tax act of number 08 of 1999 and Orders (General) set out by the Excise Notification No16251 of 26102009 and the Excise Notification No 8699 of 08111995 a tax of Rs10 is levied on every kilo of tobacco locally cultivated for manufacturing cigarette and imported for production of Cigarettes Beedi or Cigars while a duty of Rs 5= is levied on every imported cigarette

Tobacco imported for exportation under the approval of BOI ( Board Of Investment ) has been exempted from the Tax on Imported Tobacco

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

Excise Department of Sri Lanka | Performance Report - 2018

62

95 Table ndash Quantities of Imported Tobacco Cigarette and the Tax

Type Quantity (Kg) Tax (Rupees)

Imported Tobacco (Taxed) 1270472600 12704726

Imported Tobacco (Tax Exempted) 1108710000 -

bull Quantity of Cigarettes imported in the year 2018 and the relevant tax income are as follows

Table 96 - Quantity of Imported Cigarettes and the Tax

Type Quantity (Kg) Tax (Rupees)

Imported Cigarettes 111960000 559800

In addition to the above Tax and the surcharge levied by the Exise Department on Tobacco imported to the country (before the year 2018) without a license was Rs386416430

Accordingly the total tax levied on imported Tobacco and Cigarettes was Rs17128690

97 Exportation of Tobacco and Cigarettes

In accordance with the rules and regulations stipulated in the Tobacco Tax Act no any tax is levied on Ciagrettes Cigars and Processed Tobacco exported with the view of promoting Foreign Exchange flow to Sri Lanka

bull Quantity of Tobacco Exported in the year 2018 is as follows

Table 97 Quantity of Tobacco Exported

Type Quantity (Kg)

Exported Tobacco 568062000

bull Quantity of Cigarettes Exported in the year 2018 is as follows

Table 98 Quantity of Cigarettes Exported

Type Quantity (Kg)

Exported Cigarettes 19007010000

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

Chapter 10

10 Conclusion

Conclusion

Excise Department of Sri Lanka | Performance Report - 2018

64

Excise Department of Sri Lanka (EDSL) is the apex body which is entrusted with the responsibility of excise taxation and excise law enforcement In addition to the Excise Ordinance EDSL enforces the provisions of Tobacco Tax Act National Authority on Tobacco and Alcohol Act Convenions against Illicit Trafficking of Narcotic Drugs and Psychotropic Substances Act

Management of Excise Revenue enforcement of Excise Ordinace and other vested laws as well as fulfillment of subject-related social security tasks are also among the key responsibilities of EDSL

Excise Revenue collected in the year 2018 was Rs113936 Billion and it indicates a growth of Rs 091 Billion compared to Rs113027 Billion of revenue earned in the year 2017Although a decrease of 689 could be witnessed in the excise revenue within the year 2017 compared to the previous year 08 growth in the tax revenue could be witnessed in the year 2018 compared to the previous year

The total number of detections made by Excise Officers during 2018 was 49312 and it indicates an increase of 830 detections compared to the previous year Within this year Excise Officers have made a great contribution towards maintenance of a better discipline in both Liquor and Tobacco industries by means of carrying out a total number of 3684 Technical Crime Detections Interestingly the number of Technical Crime Detections made during the year under review was less than that of the previous year viz 4315

I highly appreciate the support extended by His Excellency the President and the Hon Prime Minister to accomplish the departmental objectives and would wish to mention with gratitude that their guidance enormously abetted to steer the department to reach its objectives FurtherI highly appreciate the support extended by Hon Minister of Finance and Mass Media Hon State Ministers of Finance Hon Deputy Minister of Finance and Mass Media Similarly I hereby extends my gratitude to the Secretary to the Ministry of Finance all Heads of Departments in the Ministry of Finance including that of Fiscal Policy and the officers of relevant Divisions for their valuable support and contribution given during the year under review

Further I extend my sincere thanks to all District and Divisional Secretaries for their active contribution to carry out the overall activities of the Excise Department throughout the Island and would like to bestow my special thanks to the Attorney Generalrsquos Department for extending supervisory and legal assistance required to carry out departmental duties

Moreover my earnest gratitude goes to all the state institutions including the Auditor Generalrsquos Department National Authority on Tobacco and Alcohol Dangerous Drugs Control Board Government Analystrsquos Department Sri Lanka Bureau of Standards Department of Inland Revenue Sri Lanka Customs Department of Import and Export Control Institute of Industrial Technology Police Narcotics Unit Police Special Task Force and the Police Training School Nikaweratiya for extending the inter departmental consultancy guidance and support required in the process of fulfilling the departmental responsibilities

In addition I thankfully mention the assistance given by the Presidential Task Force on Drug Prevention for prevention programs conducted by the Department to realize the concept of ldquoA Nation Free of Alcoholrdquo

Last but not least I highly admire and appreciate the relentless dedication of the entire departmental staff representing all ranks and layers to achieve the departmental aims and objectives and the support extended to reach the expected performance level by managing the limited human resources and the infrastructure in the year 2018 Further I sincerely expect the contribution and commitment of the entire staff to achieve the departmental objectives and targets in the forthcoming year as well

HG Sumanasinghe Commissioner General of Excise

Cha

pter

10

| C

oncl

usio

n

Excise Department of Sri Lanka (Year 2018)

Hon Mangala Samaraweera (MP) Minister of Finance and Mass Media

Hon Eran Wickramaratne (MP) State Minister of Finance and Mass Media

Hon Lasantha Alagiyawanna (MP) Deputy Minister of Finance and Mass Media

Heads

Mr RHS Samarathunga Secretary Ministry of Finance and Mass Media Secretary to the Treasury

MrsKHA Meegasmulla Commissioner General of Excise

(Up to 11th March 2018)

MrRSemasinghe Commissioner General of Excise

(From 15th March 2018)

MrA Bodaragama Advisor on Excise Policies Ministry of Finance and Mass Media

Heads of Divisions of the Excise Department of Sri Lanka

MrsBMSBandara Additional Commissioner General (Revenue Policies and Administration)

MrGamini Mahagamage Commissioner of Excise (Administration amp Human Resources)

(Up to 15th May 2018)

MrBuddhika Weheragoda Commissioner of Excise (Administration amp Human Resources)

(From 11th July 2018)

MrSDL de Mellawa Commissioner of Excise (Law Enforcement)

MrMDMWK Dissanayake Commissioner of Excise (Social Security amp Development)

(From 17th July 2018)

MrSAS Wickramarathne Chief Accountant

MrA Kumarasiri Perera Chief Internal Auditor

(Up to 11th April 2018)

MrsMN Priyangika Fernando Chief Internal Auditor

(From 12th April 2018)

MrMDMWK Dissanayake Deputy Commissioner of Excise (Revenue License)

(Up to 17th July 2018)

MrWMMB Wansooriya Deputy Commissioner of Excise (Law Enforcement)

(Up to 20th September 2018) Deputy Commissioner of Excise (Revenue License)

(From 21st September 2018)

MrJ Pushpakumara Silva Deputy Commissioner of Excise (Logistics)

(From 4th January 2018 upto 15th September 2018)

Mr K Kumarasinghe Deputy Commissioner of Excise (Human Resources) (From 28th March 2018 up to 21st September 2018)

Deputy Commissioner of Excise (Supply Chain Regulation amp IT) cu Deputy Commissioner of Excise (Law Enforcement)

(From 21st September 2018)

MrSameera Jayawardena Deputy Commissioner of Excise (Administration)

Divisional Supervisory Officers of the Excise Department of Sri Lanka

Assistant Commissioner of Excise (Western Province I - Colombo District) Assistant Commissioner of Excise (Western Province II - Kalutara District)

Assistant Commissioner of Excise (Western Province III - Gampaha District)Assistant Commissioner of Excise (Central Province)

Assistant Commissioner of Excise (Southern Province)Assistant Commissioner of Excise (Northern Province I - Jaffna District)

Assistant Commissioner of Excise (Northern Province II - Kilinochchi MannarVavuniya amp Mullaitivu Districts)

Assistant Commissioner of Excise (Eastern Province)Assistant Commissioner of Excise (North Western Province I - Kurunegala District)

Assistant Commissioner of Excise (North Western Province II - Puttalam District) Assistant Commissioner of Excise (North Central Province)

Assistant Commissioner of Excise (Uva Province) Assistant Commissioner of Excise (Sabaragamuwa Province)

Superintendent of Excise (Excise Head Office)Superintendent of Excise (Colombo City 1)

Superintendent of Excise (Colombo City 11)Superintendent of Excise (Kaluthara 1)

Superintendent of Excise (Distileries Circle)Superintendent of Excise (Gampaha)

Superintendent of Excise (ja-ela)Superintendent of Excise (Special Operations Bureau)

Superintendent of Excise (Narcotics)Superintendent of Excise (Kandy)Superintendent of Excise (Matale)

Superintendent of Excise (Nuwaraeliya)Superintendent of Excise (Galle)

Superintendent of Excise (Matara)Superintendent of Excise (Hambantota)Superintendent of Excise (Point Pedro)

Superintendent of Excise (Jaffna)Superintendent of Excise (Kilinochchi)

Superintendent of Excise (Vavunia)Superintendent of Excise (Trincomalee)

Superintendent of Excise (Batticaloa)Superintendent of Excise (Ampara)

Superintendent of Excise (Kurunegala)Superintendent of Excise (Naththandiya)

Superintendent of Excise (Chilaw)Superintendent of Excise (Anuradhapura)Superintendent of Excise (Polonnaruwa)

Superintendent of Excise (Badulla)Superintendent of Excise (Monaragala)Superintendent of Excise (Rathnapura)

Superintendent of Excise (Kegalle)

Regional Offices of the Excise Department of Sri Lanka

Regional Offices of the Excise Department of Sri Lanka

1 Western Province11 Office of the Assistant Commissioner of Excise ( Western Province I )

111 Superintendent of Excise (Colombo City 1)bull Colombo City Excise Stationbull Kesbewa Excise Station

112 Superintendent of Excise (Colombo City II) bull Padukka Excise Stationbull Sri Jayawardenapura Excise Station

113 Office of the Superintendent of Excise ( Special Operations Bureau ) bull Excise Special Operations Bureau

114 Office of the Superintendent of Excise( Narcotic Unit )bull Excise Narcotic Law Enforcement Unit

12 Office of the Assistant Commissioner of Excise ( Western Province II )121 Superintendent of Excise ( Kalutara )

bull Kalutara Excise Stationbull Aluthgama Excise Stationbull Horana Excise Stationbull Mathugama Excise Stationbull Panadura Excise Station

122 Office of the Superintendent of Excise ( Distileries Circle )

13 Office of the Assistant Commissioner of Excise ( Western Province III )131 Superintendent of Excise ( Gampaha )

bull Gampaha Excise Stationbull Poogoda (Kirindiwela) Excise Stationbull Meerigama Excise Station

132 Office of the Superintendent of Excise ( Ja-ela )bull Ja-ela Excise Stationbull Negombo Excise Station

2 Southern Province21 Office of the Assistnat Commissioner of Excise ( Southern Province )

211 Supirintendent of Excise (Galle)bull Galle Excise Stationbull Elpitiya Excise Stationbull Excise Special Operations Bureau ( Southern Province )

212 Office of the Supirintendent of Excise ( Matara )bull Matara Excise Station

x

Excise Department of Sri Lanka | Performance Report - 2018

213 Office of the Supirintendent of Excise ( Hambantota )bull Hambantota Excise Stationbull Tangalle Excise Station

3 Sabaragamuwa Province31 Office of the Assistant Commissioner of Excise ( Sabaragamuwa Province )

311 Supirintendent of Excise (Ratnapura)bull Ratnapura Excise Stationbull Balangoda Excise Stationbull Embilipitiya Excise Station

312 Office of the Supiritendent of Excise ( Kegalle )bull Kegalle Excise Stationbull Ruwanwella Excise Station

4 Uva Province41 Office of the Assistant Commissioner of Excise ( Uva Province )

411 Supiritendent of Excise (Badulla)bull Badulla Excise Stationbull Bandarawela Excise Station

412 Office of the Supiritendent of Excise ( Monaragala )bull Monaragala Excise Station

5 North Central Province51 Office of the Assistant Commissioner of Excise ( North Central Province )

511 Supirintendent of Excise (Anuradhapura)bull Anuradhapura Excise Stationbull Kebathigollawa Excise Stationbull Excise Special Operations Bureau ( North Central Province )

512 Office of the Supirintendent of Excise ( Polonnaruwa )bull Polonnaruwa Excise Station

6 Central Province61 Office of the Assistant Commissioner of Excise ( Central Province )

611 Supirintendent of Excise ( Kandy )bull Kandy Excise Stationbull Gampola Excise Stationbull Excise Special Operations Bureau ( Central Province )

612 Office of the Supirintendent of Excise (Matale)bull Matale Excise Station

613 Office of the Supirintendent of Excise ( Nuwareliya )bull Nuwaraeliya Excise Stationbull Hatton Excise Station

7 North Western Province71 Office of the Assistant Commissioner of Excise ( North Western Province I)

711 Supirintendent of Excise (Kurunegala)bull Kurunegala Excise Stationbull Maho Excise Stationbull Kuliyapitiya Excise Stationbull Excise Special Operations Bureau (North Western Province)

xi

Excise Department of Sri Lanka | Performance Report - 2018

72 Office of the Assistant Commissioner of Excise (North Western Province II)721 Supirintendent of Excise (Wennappuwa)

bull Wennapuwa (Waikkala) Excise Stationbull Marawila Excise Station

722 Office of the Supirintendent of Excise (Chilaw)bull Chilaw Excise Stationbull Madampe Excise Stationbull Puttalam Excise Station

8 Northern Province 81 Office of the Assistant Commissioner of Excise ( Northern Province I )

811 Supirintendent of Excise (Jaffna) bull Jaffna Excise Stationbull Chankanai Excise Stationbull Chawakachcheri Excise Station

812 Office of the Supirintendent of Excise (Point Pedro)bull Mallakam Excise Stationbull Point Pedro Excise Station

82 Office of the Assistant Commissioner of Excise (Northern Province II)821 Supirintendent of Excise (Kilinochchi)

bull Kilinochchi Excise Stationbull Mullaithivu Excise Station

821 Office of the Supirintendent of Excise (Vauvniya)bull Mannar Excise Stationbull Vauvniya Excise Station

9 Eastern Province91 Office of the Assistant Commissioner of Excise (Eastern Province)

911 Supirintendent of Excise (Trincomalee)bull Trincomalee Excise Station

912 Office of the Supirintendent of Excise (Batticaloa)bull Batticaloa Excise Station

913 Office of the Supirintendent of Excise (Ampara)bull Ampara Excise Stationbull Kalmune Excise Station

Chapter 1

1 Excise Department of Sri Lanka 1

11 Introduction 212 Vision 213 Mission 214 Objectives 215 Activities 2

Chapter 2

2 Organizational Structure and Changes in 2018 3

21 Introduction 422 Organizational Structure 623 Adminstration Division 724 Recruitments 725 Staff Changes 726 Logistics Division 927 Human Resources Division 15

Chapter 3

3 Implementation of New Policies 21

31 Introduction 2232 New Excise Notifications Issued amp Implemented in the Year 2018 22

Chapter 4

4 Auditing 23

41 Introduction 2442 Internal Audit Unit 24

Chapter 5

5 Accounts Division 25

51 Introduction 2652 Revenue Account 2753 Reward Fund Account 2754 Appropriation Account (2018) 2755 Analysis of Income and Expenditure 2856 Advance Account 28

Contents

Chapter 6

6 Law Enforcement 29

61 Introduction 3062 Legal Division 3263 Bureaus of Excise Special Operations 32

Chapter 7

7 Revenue Operations Division 35

71 Introduction 3672 Information Technology Unit 3673 Revenue Operations Unit 3674 Types of Excise Licenses 3675 Excise Licenses issued amp operated in the year 2018 37

Chapter 8

8 Excise Duties on Locally Manufactured Liquor Spirits Tobacco amp Cigarettes 43

81 Introduction 4482 List of Licensed Liquor Manufacturers 4483 List of Liquor Manufacturers with Suspended License 4584 List of Licensed Distilleries 4585 List of Licensed Stores and Warehouses 4586 List of Licensed Vinegar Manufacturers 4587 List of Excise Licencees for Manufacturing Industrial Products 4588 Liquor Production and Tax Income in 2018 4789 Production Issuing of Spirits in 2018 51810 Tobacco Tax 53811 Income Analysis 54

Chapter 9

9 Importation and Exportation Liquor Spirits Tobacco and Cigarettes 59

91 Quantity of Imported Foreign Liquor and the Tax Income 6092 List of Licensed Foreign Liquor Importers 6093 Rectified Spirits Imported for Manufacturing Liquor 6194 Tax Exemption on Liquor Exportation 6195 Excise Duty on Importation of Non-Potable Spirits 6196 Excise Duty on Importation of Tobacco and Cigarettes 6197 Exportation of Tobacco and Cigarettes 62

Chapter 10

10 Conclusion 63

Chapter 1

1 Excise Department of Sri Lanka

11 Introduction12 Vision13 Mission14 Objectives 15 Activities

Excise Department of Sri Lanka | Performance Report - 2018

2

11 IntroductionExcise Department of Sri Lanka which was established in 1913 operated under the purview of the Ministry of Finance and Mass Media in the year 2018 It holds the third place among the state tax income generating Departments Excise Department of Sri Lanka mainly implements the Excise Ordinance No08 of 1912 which is the 52nd Chapter of the Legislative Enactment In addition it implements the Tobacco Tax Act No8 of 1999 Poisons Opium and Dangerous Drugs Ordinance and the National Authority on Tobacco amp Alcohol Act No27 of 2006

Department of Sri Lanka Police also extends a significant contribution for the task of implementing laws imposed under said ordinances and acts Similarly this Department serves as a member of the National Dangerous Drugs Control Board National Authority on Tobacco amp Alcohol for the purpose of implementing government policies while extending a great contribution for achieving the national goal of creating a country devoid of liquor and narcotic drugs under the theme of ldquoA Nation Free of Alcoholrdquo in collaboration with the Presidential Unit on Alcohol Prevention

12 VisionldquoContributing to build a healthy society in Sri Lanka which is free from illicit liquor and narcotic drugsrdquo is the vision of Excise Department of Sri Lanka

13 MissionldquoEfficient and effective administration of the liquor and the tobacco industry in Sri Lanka through the collection of revenue and prevention of illicit manufacture and sale of such products for development and welfare of the society and the enforcement of the Poisons Opium and Dangerous Drugs Ordinance for the social protection of Sri Lankardquo is the mission of Excise Department of Sri Lanka

14 ObjectivesExcise Department of Sri Lanka operates with the under mentioned objectives in order to achieve its mission

a Safeguarding the revenue accumulated from liquor and tobacco

b Enforcement of the Excise Ordinance and the Tobacco Tax Act

c Implementation of the Poisons Opium and Dangerous Drugs Ordinance

d Implementation of National Authority Act on Tobacco and Alcohol

15 Activities

Excise Department of Sri Lanka carries out the following activities so as to achieve the above objectives

a Supervision and control of licensed premises and collection of revenue therefrom

b Acting as a law enforcement agency in respect of the Excise Ordinance

c Enforcement of the Tobacco Tax Act including supervision and control of tobacco manufactories

d Acting as a law enforcement agency in respect of the Poisons Opium and Dangerous Drugs Ordinance

e Implementation of National Authority Act on tobacco and alcohol

Cha

pter

1 |

Exc

ise

Dep

artm

ent o

f Sri

Lan

ka

Chapter 2

2 Organizational Structure and Changes in 2018

21 Introduction22 Organizational Structure23 Adminstration Division 24 Recruitments 25 Staff Changes26 Logistics Division27 Human Resources Division

Excise Department of Sri Lanka | Performance Report - 2018

4

21 Introduction

Excise Department of Sri Lanka operates under the direction of a Commissioner General of Excise

With respect administration of the regional offices of the Excise Department island has been divided into lsquoExcise Divisionsrsquo on provincial basis and the Western Province has been divided in to three Divisions while each of North Western and Northern Provinces have been divided in to two Divisions on district basis based on the density of population licenses and crimesThese Excise Divisions are supervised by the Assistant Commissioners of Excise

Excise Superintendentsrsquo Offices have been established under Excise Divisions Excise Divisions which cover the whole province have been subdivided to Excise Superintendentsrsquo Offices under district basis In this manner an Excise Area consisting of two districts comes only under Vauvniya and Kilinochchi Excise Superintendentsrsquo Offices Excise Divisions which are limited only to a district have been parted as Excise Superintendentsrsquo Offices with determined limits Said Excise Circles are supervised by the Superintendents of Excise

Excise Stations have been established under Excise Superintendentsrsquo Offices and they administer the Excise areas of which the limits have been determined by the Department Officers of Inspector Grade and of other ranks have been attached to these Excise StationsThe Senior Most Officer of the inspactorate

generally serves as the Officer In Charge

Further Special Operations Units and Narcotic Unit have been established and related particulars have been separately given here Excise Units have been established in all licensed Tobacco and Alcohol manufactories located island-wide and permanent staffs have been assigned to them

Excise Department of Sri Lanka comprised of a Head Office 13 Offices of Assistant Commissioners of Excise or Divisional Offices 30 Offices of Excise Superintendents 56 Excise Stations 05 Special Operations Bureaus a Narcotic Unit and Excise Units which have been established in all licensed Tobacco and Alcohol manufactories located island-wide operates to fulfill the threefold missions of Excise revenue management law enforcement and social security

Departmental Officers and Officers from the Combined Services and Islandwide Services have been attached to carry out duties of these offices while Departmental Officers have attached to Excise Stations and Units

Approved cadre for Departmental Officers is 1318 while the approved cadre for Combined Services and Islandwide Services is 173 Accordingly total approved cadre for the Department is 1491 and the actual number of staff served in the Department during the year reviewed was 1309 Hence there were 202 vacancies which summed up to 121 per cent of the approved cadre (Table 21)

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

5

bull Cadre Report of the Excise Department as at 31122018

21 Table - Cadre Report

Serial No Designation Approved

CadreActual Cadre Vacancies Excess

Post1 Commissioner General of Excise 1 1 0 0

2Additional Commissioner General of Excise (Revenue Policies amp Administration) 1 1 0

0

3

Additional Commissioner General of Excise (Revenue Operations and Law Enforcement) 1 0 1

0

4Commissioner of Excise (Administration and Human Resources ) 1 1 0

0

5 Commissioner of Excise(Revenue Operations) 1 1 0 06 Commissioner of Excise (Law Enforcement) 1 1 0 0

7 Commissioner of Excise (Social Security and Development ) 1 1 0 0

8 Chief Accountant 1 1 0 09 Chief Internal Auditor 1 1 0 0

10 Deputy Commissioner of Excise (Administration) 1 1 0 011 Deputy Commissioner of Excise (Revenue licenses ) 1 1 0 012 Deputy Commissioner of Excise (Law Enforcement) 1 1 0 013 Deputy Commissioner of Excise (Human Resources ) 1 0 1 014 Deputy Commissioner of Excise (Legal) 1 1 0 0

15Deputy Commissioner of Excise (Academic amp Research Logistics) 1 1 0

0

16Deputy Commissioner of Excise (Supply Chain Regulations amp IT) 1 1 0

0

17 Deputy Commissioner of Excise (Social Security) 1 1 0 018 Deputy Commissioner of Excise (Logistics) 1 0 1 019 Accountant 2 0 2 020 Assistant Commissioner of Excise 13 6 7 021 Assistant Director (Information Technology) 1 0 1 022 Superintendent of Excise 31 15 16 023 Statistician 1 0 1 024 Administrative Officer 2 2 0 025 Translator 2 2 0 026 Information and Communication Technology Officer 1 1 0 027 Chief Inspector of Excise 75 73 2 028 Statistics Officer 1 0 1 029 Inspector of Excise 300 249 51 030 Excise Sergeant Major 50 34 16 031 Development Officer 9 9 0 032 Technical Officer 1 0 1 033 Transport Officer 1 0 1 034 IT Assistant 3 3 0 035 Public Management Assistant 108 104 4 036 Excise Sergeant 100 15 85 037 Excise GuardCorporal 600 620 0 2038 Excise Guard - Driver 129 120 9 0

39 Excise Guard - Driver (Three wheel) As per the letter NoDMS1175III dated 19022018 1 1 0 0

40 Office Assistant 38 36 2 041 Bungalow Keeper 4 4 0 0

Total 1491 1309 202 20Officer holding the post of Excise Commissioner (Revenue Operations) has been attached to the Post of Advisor (Excise Policies) of the Ministry of Finance and Mass Media The reason for exceeding the approved cadre of Excise Guards (600) is the annulment of the promotions made to the Excise Sergeant by

the letter noEB107ES Promotions (Volume III) dated 16112016 as per the Supreme Court Verdicts 6612012 and 6632012

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

6

22

Org

aniz

atio

nal S

truc

ture

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

7

23 Adminstration DivisionAdministration Division operates under the supervision of Commissioner General of Excise and the Additional Commissioner General of Excise (Revenue Policies amp Administration) Commissioner of Excise (Administration and Human Resources) and a Deputy Commissioner of Excise Execution of general administrative tasks of the Department is the main responsibility of the Division

This division carries out the activities related to establishment discipline transfers and retirement of Departmental Officers Officers of the Combined Service and the All Island Services attached to the Deapartment Moreover it performs tasks pertaining to recruitment promotions transfers of Departmental Officers and conducting Efficiency Bar Examinations in accordance with the relevant procedures

Annual transfers of the Uniform Staff are done by this division as per the transfer procedure approved by the Public Service Commission and also based on

the service requirement In addition to above internal transfers of the Combined Services and Islandwide Services are also done by this Division

24 Recruitments

bull New Recruitments

No any recruitments have been made in the year 2018

25 Staff ChangesNumber of Officers transferred to the Department was 41 while the number of officers transferred out of the Department was 20 as at 31122018

bull Retired Officers

No of officers retired in the year 2018 was 26

Table 22 Details of Retired Officers

Serial No Name of the Officer Designation Date of Retirement

Ms K Wijeyakoon PMAS 07012018Mr HK Chandrasiri KKS 24012018MrWW Gnanathilaka Excise Guard 24012018MrMM Somathilaka Banda Excise Inspector 26012018MrW Somadasa PMAS 23022018MsKHA Meegasmula ECG 11032018

MrYSB Srilal Excise Sergeant Major 12032018

MrHK Saradiyel Excise Sergeant Major 05042018MrDM Senarathna Excise Sergeant Major 11042018MrSPKH Peters Excise Guard 24042018MrMR Somarathna Excise Inspector 01052018MrHW Collin Pitawela Excise Inspector 07052018

MrHMS Dharmapriya KKS 18052018

MrGK Dayarathna Excise Guard 23052018

MrWPA Jayarathna Excise Inspector 12062018

MrWAD Amarajiwa Excise Inspector 20062018

Ms Sandiya Priyadarshani Excise Guard 27062018

MrTMR Tennakoon Excise Sergeant Major 01092018

MrWMGK Warnashantha KKS 07092018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

8

MrJ Pushpakumara Silva DCE 15092018

MrRMJ Anurudda KKS 15092018

MrBRD Basnayaka KKS 08102018

MrRM Siripala Excise Inspector 09102018

MrT Wilman Pieris Excise Inspector 05112018

MrMMA Muthalif Excise Sergeant 10122018

MsRM Gunaseelawathi KKS 18122018

bull Interdicted Officers

Table 23 Details of Interdicted Officers

Serial No Name of the Officer Designation Date of Interdiction date

01 MrBAMDSMuthuarachchi Excise Inspector 07022018

02 MrBSPriyadarshana Excise Guard 16072018

bull Deceased Officers

Table 24 - Details of Deceased Officers

Serial No Name of the Officer Designation Date of Decease

Mr K Wasan Excise Inspector 11012018

Mr DNN Disanayaka Excise Driver 01022018

Mr RM Wimalarathna Excise Guard 09082018

Mr A Asoka Shantha Walpola Excise Inspector 18092018

Mr G Nimal Silva ACE 17082018

Mr R Dinesh Excise Guard 06112018

bull Officers who Resigned from Service or Vacated the Post

Table 25 - Details of Officers who resigned from service and vacated the post

Serial No Name of the Officer Designation Date of Resignationvacating the post

MrWDKFernando Excise Guard 01012018

MrTMDRWijesooriya Excise Driver 31052018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

bull Reinstatement in service

No any officer was reinstated in service in the year 2018

bull Promoted Officers in the year 2018

Promotions have been made to one post of Excise Commissioner 04 posts of Deputy Commissioners of Excise and 12 posts of Chief Excise Officers in the year 2018

Excise Department of Sri Lanka | Performance Report - 2018

9

Table 26 - Details of Promoted Officers in the year 2018

Serial No Name of the Officer Post Promoted to Date of

Promotion Work Station

1 Mr MDMWKDisanayaka CE (Social Security amp Development) 17072018 Head Office

2 Mr RMRBandara DCE ( Supply Chain Regulations amp IT) 18092018 Head Office

3 Mr AMGamini Adikari DCE (Legal) 18092018 Head Office

4 Mr PChandrasiri de Silva DCE(Academic amp Research) 18092018 Head Office

5 Mr BUWickramarathna DCE (Social Security) 18092018 Head Office

6 Mr EJLPieris Thilakarathna Chief Inspector of Excise 23042018 Excise Station-Chilaw

7 Mr TSMTKBGinigathpitiya Chief Inspector of Excise 23042018 Excise Station-Kuliyapitiya

8 Mr RPKKWijeyasinghe Chief Inspector of Excise 23042018 Excise Station-Badulla

9 Mr DTN Perera Chief Inspector of Excise 23042018 Excise Station-Rathnapura

10 Mr ARLambert Chief Inspector of Excise 23042018 Head Office

11 MrSDSenaka De Silva Chief Inspector of Excise 23042018 Excise Station-Balangoda

12 MrRALL Ramanayaka Chief Inspector of Excise 23042018 Excise Station-Mathugama

13 Mr Wasantha Samarasinghe Chief Inspector of Excise 23042018 Excise Station-Hambantota

14 Mr P Ragunadan Chief Inspector of Excise 23042018 Excise Station-Jaffna

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

26 Logistics Division

Logistics Division of the Excise Department of Sri Lanka operates under the supervision of Deputy Commissioner of Excise (Logistics) and the guidance of the Commissioner of Excise (Administration amp Human Resources)

bull Role of the Logistics Division

bull Carrying out repairs and maintenance activities of the Head Office construction maintenance and repairing of buildings required for Regional Offices and obtaining buildings on rental basis for the same purpose

bull Repairs and maintenance of departmental vehicles

bull Repairs and mentenance of regional offices and circuit bunglows and acquisition of lands for the purpose of constructing new buildings

bull Maintenance Activities of the Head Office Building amp Regional Offices

This Division administers the maintenance services of the Head Office Building which was inaugurated on the 2nd of May 2017 Excise Station ndashNuwara Eliya was constructed and opened for services while building repairs with respect to 07 other Excise Stations were repaired the year 2018 Accordingly Padukka Galle Trincomalee Polonnaruwa Hambantota Kalutara and Ratnapura Regional Offices have been restored at the cost of Rs10 Million In addition to above constructions of the Excise Stations in Chilaw and Ampare were also completed Further 27 regional offices are being operated in buildings obtained on rental basis

bull Vehicles

Department possessed 132 vehicles out of which 09 condemned vehicles were disposed in the year 2018 Procurement activities with respect to purchase of 20 vehicles to be used for departmental needs have been

Excise Department of Sri Lanka | Performance Report - 2018

10

commenced In the year 2018 Rs7 million has been spent for Departmental vehicle repairs

bull Land Acquisition

Activities related to land acquisition for the purpose of constructing new buildings for regional offices in Pugoda Kegalle and Hatton areas where offices are being operated in rented buildings at present

bull Circuit Bunglows

Department possesses 04 circuit bunglows which are located in NuwaraeliyaThissamaharamaya Anuradhapura and Polonnaruwa

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

11

bullA

sset

s Acc

ount

(Inf

rast

ruct

ure)

Tabl

e 2

7 - A

sset

s (In

fras

truc

ture

) Det

ails

D

istr

ictD

S

Off

ice

whe

re th

e pr

oper

ty is

loca

ted

Nam

e of

the

Prop

erty

Ext

ent o

f L

and

If a

Tra

nsfe

r N

o amp

Dat

e

Nat

ure

of th

e la

nd

whe

ther

the

land

is

Em

pty

or w

ith

Bui

ldin

gs

1C

olom

bo -

Sri

Jaya

war

dena

pura

K

otte

Exci

se H

ead

Offi

ce-R

ajag

iriya

514

DW

alik

ada

Sout

h G

ram

anila

dhar

i Div

isio

nW

alik

ada

302

6 Pe

rche

sN

o10

82

318

date

d 13

06

2013

Lette

r of t

he D

irect

or

Urb

an D

evel

opm

ent A

utho

rity

Con

stru

ctio

ns a

re i

n th

e fin

al st

age

2C

olom

bo -P

aduk

kaEx

cise

Sta

tion-

Padu

kka

218

Pe

rche

sN

oප

ාඉ2

fomd3

dat

ed 0

406

200

4Le

tter o

f the

Div

isio

nal S

ecre

tary

Pad

ukka

With

bui

ldin

gs

3C

olom

bo ndash

Kas

bew

a Ex

cise

Sta

tion-

Kas

bew

a20

Per

ches

No

mdfa3

22

36 d

ated

07

122

004

Lette

r of t

he D

ivis

iona

l Sec

reta

ry K

asbe

wa

With

bui

ldin

gs

4K

alut

ara-

Kal

utar

aO

ffice

of t

he A

ssis

tant

Com

mis

sion

er o

f Exc

ise-

Pita

gone

liyaw

atta

Kal

utar

a (W

PII

) 74

36

Perc

hes

Div

isio

nal S

ecre

tary

rsquos N

o4

61

86 P

rovi

ncia

l Lan

d C

omm

issi

oner

rsquos

No

-පඉ

fl

dඉ1

1l

iquest0

4

Com

mis

sion

er

Gen

eral

of

La

nd

No

414

192

4

12

122

014

With

bui

ldin

gs

5K

alut

ara-

Kal

utar

aO

ffice

of

the

Supe

rinte

nden

t of

Exc

ise

Exc

ise

Stat

ion-

477

Pe

rche

sW

ith b

uild

ings

6K

alut

ara-

Ber

uwal

aEx

cise

Sta

tion-

Alu

thga

ma

264

8 Pe

rche

sN

o 41

76

653

date

d 31

12

2002

let

ter o

f Com

mis

sion

er G

ener

al o

f La

ndW

ith b

uild

ings

7K

alut

ara-

Hor

ana

Ara

man

agol

la30

per

ches

No

65

255

dat

ed 2

704

200

1Le

tter o

f the

Div

isio

nal S

ecre

tary

Hor

ana

With

bui

ldin

gs

8G

ampa

ha-G

ampa

ha

Wal

ww

atta

Exci

se S

tatio

n- Y

akka

la-E

ast G

ampa

ha 4

190

pe

rche

sN

oiuml$m

dfa2

22

57

date

d 13

10

1999

Lette

r of t

he D

ivis

iona

l Sec

reta

ry G

ampa

haW

ith b

uild

ings

9G

ampa

ha-M

eerig

ama

Exci

se S

tatio

n- O

smire

Wat

ta M

eerig

ama

349

1 pe

rche

s

Div

isio

nal

Secr

etar

yrsquos

No

oacuteszlig

ඉ9

26

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o - ප

ඉක

ොග

ම5

2IV

C

omm

issi

oner

Gen

eral

of

Lan

d N

o4

463

3 -

150

320

10W

ith b

uild

ings

10K

andy

ndash G

agaw

ata

Kor

ale

Offi

ce o

f the

Ass

ista

nt C

omm

issi

oner

of E

xcis

e-

Kan

dy

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e

Exci

se S

tatio

n

705

Pe

rche

sW

ith b

uild

ings

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

12

11N

uwar

a El

iya

- do

Circ

uit

Bun

galo

w

N

uwar

aeliy

a -H

awae

liya

Cra

ton

Vill

age

850

3

Perc

hes

Lette

r No

නඒ

මආ

පප

ැව5

2 da

ted

140

619

91W

ith b

uild

ings

12N

uwar

a el

iya

- do

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n C

rato

n V

illag

e N

uwar

aeliy

a 25

03

Perc

hes

Lette

r No

නඒ

මආ

පප

ැව5

2 da

ted

140

619

91W

ith b

uild

ings

13H

amba

ntho

ta -

This

sam

ahar

amay

aTh

issa

mah

aram

a H

olid

ay R

esor

t M

ahas

enpu

ra40

Per

ches

No

තස

ං61

63

date

d 15

07

1997

Lette

r of t

he D

ivis

iona

l Sec

reta

ry T

hiss

amah

aram

aya

With

bui

ldin

gs

14H

amba

ntho

ta -

Ham

bant

hota

Kot

awal

amul

la9

64

Perc

hes

Ass

ista

nt C

omm

issi

oner

of

Exci

se h

as b

een

info

rmed

to

take

ne

cess

ary

actio

n w

ithou

t del

ayW

ith b

uild

ings

15H

amba

ntho

ta -

Tang

alle

Kat

anga

haw

atta

- Ex

cise

Sta

tion

Tang

alle

261

7 Pe

rche

sPu

rcha

sed

by

the

Hou

se D

evel

opm

ent A

utho

rity

With

bui

ldin

gs

16G

alle

- Fou

r Gra

vet

Offi

ce o

f th

e A

ssis

tant

Com

mis

sion

er o

f Ex

cise

K

urun

duw

atta

Gal

le30

Per

ches

Land

han

ded

over

to th

e D

epar

tmen

t by

lette

r N

oශ

ාකස

mdfa

ම1

of th

e D

ivis

iona

l Sec

reta

ry F

our G

rave

tGal

le d

ated

26

022

007

With

bui

ldin

gs

17G

alle

Elpi

tiya

Exci

se S

tatio

n El

pitiy

a20

Per

ches

No

ඇඉ

3d

ated

19

012

006

Lette

r of t

he D

ivis

iona

l Sec

reta

ry E

lpiti

yaW

ith b

uild

ings

18Po

lonn

aruw

a -

Tham

anka

duw

aO

ffice

of

the

Supe

rinte

nden

t of

Exc

ise

Exc

ise

Stat

ion

Kan

duru

wel

a -

Wes

t Pol

onna

ruw

a10

9 pe

rche

s W

ith b

uild

ings

19Po

lonn

aruw

a -

Tham

anka

duw

aEx

cise

Hol

iday

Res

ort ndash

Polo

nnar

uwa

74 p

erch

es

No

එන

සප

agravef

la9

2 w

ith n

o da

te 1

020

04Le

tter o

f the

Div

isio

nal S

ecre

tary

Tha

man

kadu

wa

With

bui

ldin

gs

20A

nura

dhap

ura

East

Nuw

arag

am

Pala

tha

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n A

nura

dhap

ura

137

5 Pe

rche

sW

ith b

uild

ings

21A

nura

dhap

ura

East

Nuw

arag

am

Pala

tha

Exci

se H

olid

ay R

esor

t ndash A

nura

dhap

ura

107

1 Pe

rche

sW

ith b

uild

ings

22A

nura

dhap

ura

K

ebith

igol

law

aEx

cise

Sta

tion

Keb

ithig

olla

wa

80 P

erch

esLe

tter

No

2

51

ඉඉ

date

d 27

05

2008

of

D

ivis

iona

l Se

cret

ary

Keb

ithig

olla

wa

amp P

rovi

ncia

l Lan

d C

omm

issi

oner

rsquos N

o -

එන

සප

පඑ

ලස

40

60

305

icirc d

ated

07

052

008

With

bui

ldin

gs

23K

urun

egal

a -

Kur

uneg

ala

Padd

y Fi

eld

Land

for T

rain

ing

Cen

ter a

nd E

xcis

e St

atio

n (A

ssis

tant

Com

mis

sion

er o

f Exc

ise (

Nor

th

Wes

tern

Pro

vinc

e)10

0 pe

rche

s La

nd re

ceiv

ed a

s pe

r the

lette

r No

42

981

3ස

බ o

f the

Div

isio

nal

Secr

etar

y K

urun

egal

a da

ted

280

720

00W

ith b

uild

ings

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

13

24K

urun

egal

a -

Bam

unak

otuw

a Tr

aini

ng C

olle

ge P

anad

arag

ama

- La

nd r

ecei

ved

as p

er t

he l

ette

r N

oබ

මඉ

ඩඅ

තප

තස

රාබyuml ප

හණ

ාසල

of t

he D

ivis

iona

l Sec

reta

ry B

amun

akot

uwa d

ated

14

032

013

With

bui

ldin

gs

25K

urun

egal

a ndash

Kul

iyap

itya

Wes

tEx

cise

Sta

tion

Kul

iyap

itya

114

perc

hes

With

bui

ldin

gs

26K

urun

egal

a -M

aho

Exci

se S

tatio

n K

urud

ugah

ayay

a -

Mah

o40

01

Perc

hes

Div

isio

nal

Secr

etar

yrdquos

No

33

157

146

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o - ප

ළාත

ඉfl

dඉ2

මහ

ව6

(1)

C

omm

issi

oner

G

ener

al o

f Lan

d N

o4

146

58 d

ated

05

052

010

With

bui

ldin

gs

27Pu

ttala

m- P

utta

lam

Exci

se S

tatio

n ndash

Putta

lam

Pla

ins P

utta

lam

525

per

ches

D

ivis

iona

l Se

cret

aryrdquo

s N

oප

තඉ

07

63

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o -

පළ

ාතඉ

fl

dඉ6

පත

07

C

omm

issi

oner

G

ener

al o

f Lan

d N

o4

144

7

281

120

07W

ith b

uild

ings

28Pu

ttala

m-M

adam

pe

Exci

se S

tatio

n M

adam

pe59

93

Perc

hes

Land

han

ded

over

to M

rBH

Per

eis

OI

C b

y le

tter N

oම

ාද3

31

100

of

Div

isio

nal S

ecre

tary

Mad

ampe

dat

ed 1

502

200

6W

ith b

uild

ings

29Pu

ttala

m

-Wen

napu

wa

Offi

ce

of

the

Ass

ista

nt

Com

mis

sion

er

of

Exci

se

Bog

ahav

itaW

aikk

ala

O

ffice

of

th

e Su

perin

tend

ent

of E

xcis

e N

atht

hand

iya

Exci

se

Stat

ionW

enna

puw

a

399

3 Pe

rche

s

Div

isio

nal

Secr

etar

yrsquos

No

වෙ

නm

dfaඉ

අතස

රාබyuml

date

d 29

07

2002

Pro

vinc

ial L

and

Com

mis

sion

errsquos

No

- පළ

ාතඉ

fl

dඉ4

වෙ

න -

date

d 11

03

2002

With

bui

ldin

gs

30Pu

ttala

m-C

hila

wIn

gini

wat

ta a

lias G

amsb

ha w

atta

30 P

erch

esO

wne

rshi

p ha

s be

en h

ande

d ov

er t

o th

e Ex

cise

Dep

artm

ent

by

Div

isio

nal

Secr

etar

y C

hila

w o

n 27

07

2015

DS

No

CH

ILN

DI

TRA

NS

319

14

Tend

ers h

ave

been

cal

led

31M

anna

rEx

cise

Sta

tion

Man

nar

204

4 Pe

rche

sC

omm

issi

oner

Gen

eral

of

Land

No

414

190

16

122

009

Lette

r da

ted

090

620

10 o

f Div

isio

nal S

ecre

tary

Man

nar

With

bui

ldin

gs

32Tr

inco

mal

eeEx

cise

Sta

tion

Oris

Hill

Trin

com

alee

_

Ass

ista

nt C

omm

issi

oner

of

Exci

se(E

P)h

as b

een

info

rmed

to ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

W

ith b

uild

ings

33

Bat

tical

oa ndash

K

alam

unai

Eas

t Ex

cise

Sta

tion

Com

plex

Kal

ladi

-Bat

tical

oa

30 P

erch

esLe

tter

No

atildeඑ

සඑ

iumlඑ

නඑ

ලicirc

ස3

77of

D

ivis

iona

l Se

cret

ary

K

alam

unai

With

bui

ldin

gs

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

14

34A

mpa

ra-A

mpa

raEx

cise

Sta

tion

In

dras

arap

ura

Am

para

47

44

Perc

hes

App

licat

ion

for a

lloca

ting

gove

rnm

ent l

ands

for v

ario

us d

epar

tmen

ts

has

been

forw

arde

d to

the

Dep

uty

Com

mis

sion

er o

f Lan

d A

mpa

ra

Ass

ista

nt

Com

mis

sion

er

of

Exci

seha

s be

en

info

rmed

to

ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

Tend

ers h

ave

been

cal

led

35Va

uvni

ya -

Vauv

niya

Offi

ce o

f the

Sup

erin

tend

ent o

f Exc

ise

Vav

uniy

a

Exci

se S

tatio

n45

62

Perc

hes

Lette

r No

27

031

113

02

03 o

f Dis

trict

Man

ager

of N

HD

A d

ated

14

08

2003

With

bui

ldin

gs

36K

ilino

chch

iya-

Kar

awita

K

araw

ita

15 P

erch

esA

ssis

tant

Com

mis

sion

er o

f Ex

cise

has

bee

n in

form

ed t

o ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

W

ith b

uild

ings

37M

onar

agal

a -A

mbi

lipiti

yaEx

cise

St

atio

n Pa

llega

ma

Pa

rani

K

adaw

ura

Wat

ta A

mbi

lipity

a 20

Per

ches

trans

ferr

ed t

o th

e Ex

cise

Dep

artm

ent

by s

peci

men

For

m 2

00 f

or

trans

ferr

ing

asse

ts o

f Maw

eli A

utho

rity

to li

ne in

stitu

tes

W

ith b

uild

ings

38R

athn

apur

aR

athn

apur

a N

ew

Tow

n O

ffice

of t

he A

ssis

tant

Com

mis

sion

er o

f Exc

ise

80 P

erch

esLa

nd h

as b

een

allo

cate

d to

the E

xcis

e Dep

artm

ent b

y th

e let

ter d

ated

28

12

1998

Div

isio

nal S

ecre

tary

Rat

hnap

ura

With

bui

ldin

gs

39M

onar

agal

a -M

onar

agal

aEx

cise

Sta

tion amp

Offi

cial

Qua

rter

Kar

apin

chag

ala

Moo

kala

na M

onar

agal

a 85

Per

ches

Ass

ista

nt C

omm

issi

oner

of

Exci

se h

as b

een

info

rmed

to

take

ne

cess

ary

actio

n in

this

resp

ect w

ithou

t del

ay

With

bui

ldin

gs

40B

adul

la

-Ban

dara

wel

aEx

cise

St

atio

n H

apug

asar

ame

wat

ta

ndashB

anda

raw

ela

402

4 Pe

rche

s

Land

rece

ived

as p

er th

e Div

isio

nal S

ecre

tary

rsquos N

oබ

ණ3

4ර

ාආ1

3amp

Pro

vinc

ial L

and

Com

mis

sion

errsquos

No

- UPL

CL

4B

W1

0 d

ated

20

07

2009

Let

ter

With

bui

ldin

gs

41B

adul

la -

Bad

ulla

Exci

se S

tatio

n ndashK

anup

alla

la-B

adul

la25

Per

ches

With

bui

ldin

gs

42M

atar

a - W

alig

ama

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n

Kot

awila

wat

ta

Kan

dake

tiya

wat

ta

Kan

anke

wew

a w

atta

Mat

ara

Dis

trict

80

Per

ches

Ow

ners

hip

has

been

han

ded

over

by

the

le

tter

of A

ssis

tant

D

ivis

iona

l Sec

reta

ry W

elig

ama

date

d 11

08

2015

With

bui

ldin

gs

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

15

27 Human Resources DivisionHuman Resources Division of the Excise Department of Sri Lanka carries out its operations under the guidence of the Excise Commissioner (Administration Human Resources) and the Deputy Excise Commissioner (Human Resources) Sri Lanka Excise College in Panadaragama of Kurunegala District is the training institute of the Excise Department

Capacity development of Departmental Officers by means of improving knowledge attitudes and skills via theoretical and practical training was the main task of the Human Resources DivisionIt was able to organize various training courses in collaboration with the local and foreign training institutes and the Excise Training College Panadaragama in the year 2018 also

Table 28 - Details of Training Courses conducted by the Excise Training College in the year 2018

Serial No Name of the Course Participants

No of Dates per

Course

Noof Courses

Noof Participants

1 Training Course for Officers attached to duties in Manufactories Warehouses and Distilleries

Officers attached to duties in

Manufactories Warehouses and

Distilleries

02 03 104

2 Training Course for Excise Drivers on maintenance of duty related official documents departmental discipline and essential legal awareness

Excise Drivers 01 04 104

3 Annual Training Course for Firing and Firearm Handling

CEDCEACESuperintendents of Excise Chief

Inspectors of Excise Excise

Inspectors Excise Inspectors

02 09 315

4 Training Course for Development of Integrated Skills for Other Excise Ranks

Sergeant Majors MaleFemale

Excise Guards Sergeants

02 17 570

5 Capacity Development Training Course for Superintendent of Excise appointed on Cover Up basis and Chief Inspectors of Excise promoted in 20161718

Superintendents of ExciseChief

Inspectors of Excise

04 01 26

6 Training Course on DistilleryWarehouse and Manufactory duties and activities for Officers serving in Excise Stations in Northern and Eastern Provinces

Excise InspectorsEG

04 01 45

7 Tamil Language Training Course for Departmental Officers

Excise Inspectors 05 08 206

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

16

bull Local Training Courses

Details of Local Training Courses conducted by other institutes for the Officers of the Department in the year 2018 are as follows

Table 29 -Details of Local Training Courses conducted in the year 2018

No Name of the Course Training Institute Participants

No of Dates per

Course

Noof Courses

Noof Participa-

nts

1 Advanced MS Excel Skills for junior officers

Miloda Excise Guard 02 - 2

2 Advanced Certificate Course on Narcotic Law Implimentation

Colombo School of Business and Management

Excise Inspector 10 - 10

3 Speechcraft Training with the Toastmasters International for Special Grade Officers of All Island Services

SLIDA Additional Commissioner

General of Excise

10 - 1

4 Course on Sinhala Official Letter Writing and Interpretation

NIBM Public Management

Assistant Chief Public Management

Assistant Excise Inspector Excise

Guard

02 - 8

5 Advanced National Diploma in Applied Criminology and Criminal Justice System

Sri Lanka Foundation Institute

Male Female Excise Guards

Every Sunday for a period of one year

- 15

6 English Diploma for Junior Executives

Miloda Excise Inspector Every Friday for a period of one year

- 2

7 Diploma in IT -30th Batch SLIDA Excise Inspector Excise Guard

From 03122018

- 2

8 Scientific Training for Comprehensive Precursor Control Strategy in Sri Lanka

National Dangerous Drugs Control Board

SE Chief Excise Inspector Excise Inspector

Excise Guard

02 - 10

9 Scientific training for comprehensive precursor control strategy in Sri Lanka

National Dangerous Drugs Control Board

Excise Inspector Excise Sergeant Majors Excise

Guard

02 - 10

10 Seminar on Cyber Crimes and the Applicability of Digital Witnesses

Miloda DCE IT Officer Excise

Inspector Excise Guard

01 - 8

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

17

11 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashSri Jayawarenapura Kotte

Excise Driver From 13062018

- 13

12 Financial Regulations in Public Sector

Miloda PMA 02 - 1

13 Training Program On Current Trend of the Internal Audit amp the nature of work

Department of Management Audit

Chief Internal Auditor

01 - 1

14 English Diploma Course for Junior Executives

Miloda Excise Guard One year from

20082018

- 1

15 Diploma Course in English - Level I

SLIDA Chief Inspector of Excise

- 1

16 MS Excel Skills for Junior Executives

Miloda Translator 02 - 1

17 Computer Training Course

ESOFT IT Officer 01 - 1

18 One Day Training Course on Tobacco Industry and Cigarette Manufacturing

Ceylon Tobacco Company

Inspector of Excise

01 16 668

19 Advanced Certificate Course on Narcotic Law Implimentation

Colombo School of Business and Management

Excise Inspector 04 Months from

05082018

- 20

20 Certificate Course on Statistics Analysis (CCSA)

NIBM Excise Inspector Excise Guard

04 Months from

05082018

- 4

21 One day workshop on Malt liquor industry

Lion Beer Company

MaleFemale Excise Guard

01 14 641

22 Training Course for Procurement Process ndashBatch 1

HR Division DCEACE SE OIC

02 01 54

23 Stores and Inventory Management

Miloda Management Assistant

02 - 1

24 General Payroll System Miloda Management Assistant

03 - 2

25 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashKaduwela

KKS 06 - 1

26 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashSri Jayawarenapura Kotte

Excise Driver 06 - 2

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

18

27 Seminar on National Audit Act

Sri Lanka Foundation Institute

ACEAO 01 - 7

28 Workshop on Stress Management

Sri Lanka Foundation Institute

Excise Inspector PMA Excise

Guard

01 - 5

bull Foreign Training Courses

Foreign Training CoursesProgrammes and workshops attended by the Departmental Officers in the year 2018 are given below

Table 210 - Details of Foreign Training Courses attended by the Departmental Officers in the year 2018

No Name of course CentreCountry Name of OfficerDesignation Date

1 PIM International Programme on Strategic Management

Indonesia Mr J Pushpakumara Silva (DCE)

28012018- 04022018

2 ndash do - ndash do - Mr WMMB Wansooriya (DCE)

ndash do -

3 ndash do - ndash do - Mr KMG Bandara (ACE)

ndash do -

4 ndash do - ndash do - Mr AMG Adhikari (ACE)

ndash do -

5 ndash do - ndash do - Mr RMR Bandara (ACE)

ndash do -

6 PIM International Programme on Strategic Management

Australia Mr Gamini Mahagamge (CE)

27022018- 07032018

7 ndash do - ndash do - Mr K Kumarasinghe (DCE)

ndash do -

8 ndash do - ndash do - Mr PC Silva (ACE) ndash do -

9 International Programme on Management

University of Gadjah Mada

Indonesia

Mr RMP Dharmakeerthi (ACE)

22042018- 29042018

10 International Programme on Management

International University of Japan

Mrs BMS Bandara ndash Additional Commissioner General of Excise

08052018- 16052018

11 International Programme on Management

Kasetsart University Bangkok

Mr J Shantha Deva De Silva Asst Commissioner of Excise

15072018- 22072018

12 International Programme on Management Auditing for the Public Sector Internal Auditors

University of Malaysia

Ms MN Priyangika Fernando Chief Internal Auditor

02092018 - 09092018

13 Diploma in Public Procurement and Contract Administration DIPPCA Practical Fulfillment

UK Mr LAD Liyanarachchi(Excise Inspector)

09092018-19092018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

19

14 International Programme on Management

Kasetsart University Bangkok

Mrs AHMSP Abeysinghe Administrative Officer

25112018- 02122018

15 International Programme on Strategic Management in Indonesia

University Gadjah Mada

Mr Sameera Thushan Jayawardena Deputy Commissioner of Excise (Admin)

09122018- 16122018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Chapter 3

3 Implementation of New Policies

31 Introduction32 New Excise Notifications Issued amp Implemented in 2018

Excise Department of Sri Lanka | Performance Report - 2018

22

31 IntroductionNew Excise Regulations and Rules have been enacted as a measure of further enforcement of the government policy of minimizing the use of liquor and tobacco and as a positive approach towards establishing an efficient control over liquor and tobacco industries Among

the above introduction of the Tree Tapping License System (Excise Notification no082018) for the purpose of proper supervision of the Toddy Industry can be considered as a milestone Accordingly 12 Excise Notifications were issued in year 2018 revising the practical issues identified in prevailing Excise Notifications

32 New Excise Notifications Issued amp Implemented in the Year 2018

31 Table New Excise Notifications issued amp implemented within the year

Excise Notification

No

Gazette No amp Date of Issue Description Effective

Date

012018 No 205321 10012018

Opening and Closing hours of the Excise Licensed Premises

11012018

022018 No 205326 10012018

Revision of the Condition No5 of the Excise Notification No666

10012018

032018 No 205441 18012018

Opening and Closing hours of the Excise Licensed Premises (Cancellation of ENNos012018 amp 686)

18012018

042018 No 205442 18012018

Revision of the Condition No5 of the Excise Notification No666

18012018

052018 No 205509 23102018

Revision of the Excise Notification No 1001 by exclusion of the word ldquopulprdquo

23012018

062018 No205509 23012018

Revision of the Excise Notification No 1002 by exclusion of the word ldquopulprdquo

23012018

072018 No 205932 21082018

Excise duty on import of Non Potable Spirits (Cancellation of 999 amp1005)

21022018

082018 No 206602 09042018 Toddy Tapping Licence Fees 16042018

092018 No 206557 06042018

Revision of License Fees on Bottling Toddy (Revision of Excise Notification No1004 )

01042018

102018No 207523 13062018

Revision of Regulations on Non Potable Spirits Imported to Sri Lanka (Updating ENNo 72018)

13062018

112018 No 207524 13062018

Revision of Opening and Closing hours of Toddy Taverns (Revision of ENNo 032018)

13062018

122018 No209150 03102018

Excise duty on import of Non Potable Spirits (Revision of ENNo 072018)

04102018

Cha

pter

3 |

Im

plem

enta

tion

of N

ew P

olic

ies

Chapter 4

4 Auditing

41 Introduction42 Internal Audit Division

Excise Department of Sri Lanka | Performance Report - 2018

24

41 IntroductionInternal audit unit is entrusted with the responsibility of reporting to the Head of the Department having carried out independent evaluations on the effectiveness of the internal systems of the department and coordinating the Head of Department with the officers who are assigned various departmental duties

Specially Internal Audit Division creates the environment for the Head of Department to take necessary and urgent measures to remedy the risk areas related to financial control having conducted Audit and Management Committees on time with the participation of the Departmental Head and a representative from the Auditor Generalrsquos Department

In addition to the above Internal Audit Division assists to reinforce the existing administrative system having studied the weaknesses in administrative systems through identification and focusing on the risk areas in procedures pursued for achieving departmental goals while implementing internal audit programmes prepared in line with the changes of the management and financial environment which exists in the Department

42 Internal Audit UnitActivities of the Internal Audit Division have been carried out based on the internal audit plan of the year 2018 under the direct supervision of the Commissioner General of ExciseIt has also proposed internal control methods required to avert the defects which could be observed in processes of collecting revenue based on Excise ordinance Excise Notifications Financial Regulations and Establishments codes

Audit Programs conducted in the Year 2018

Offices of the Assistant Commissioner of Excise - Kalutara Kandy Galle Rathnapura

GampahaOffices of Excise Superintendents - Kalutara Hambantota Kandy Galle

Matara Kegalle Ratnapura GampahaExcise Stations - Hambantota Tangalle Padukka Kandy

Elpitiya Negombo Matara Kegalle Ruwanwella Rathanapura Balangoda Poogoda Gampaha Meerigama

Special Operations Bureaus of Excise - Kandy GalleLicensed Premises - 6 licensed premises under the Excise

Stations of Negombo and Galle

Five Management Audit Committee meetings have been conducted under the patronage of the Commissioner General of Excise and the participation of all staff officers in the Excise Head Office and the Audit Superintendent of the Government Audit Unit in the year 2018 Measures have been taken to implement the decisions taken at Management Audit Committee meetings held at the Ministry through all staff officers and to discuss the observations and issues raised by Auditor Generalrsquos queries and internal audit reports for the purpose of strenghthening the internal control of the Department

Internal Audit Division has been able to guide the Department to achieve its aims and targets through all these programs

Cha

pter

4 |

Aud

iting

Chapter 5

5 Accounts Division

51 Introduction52 Revenue Account53 Reward Fund Account54 Appropriation Account (2018)55 Analysis of Income and Expenditure56 Advance Account

Excise Department of Sri Lanka | Performance Report - 2018

26

51 IntroductionThis Department has fulfilled all the duties related to excise revenue on behalf of the Sri Lankan Government in its history of over one hundred years However several of the revenue sources out of which we gathered income had to be transferred to Provincial Councils as per the 13th amendment to the Constitution Revenue Sources thus transferred are as follows

1 Annual Excise License Fees

2 Rent Sales

3 Fines imposed by Courts

Following taxes and fees are charged by the Excise Department

Government Revenue Head Relevant Taxes and Fees

1002-04-01 - All receipts related to Excise Duties

1 Excise Duties

2 Late Charges on Excise Duties

3 Purchase of Spirits (Local and imported)

4 License Fees

5 Excise License Application Fees

6 Renewal of Excise Licenses

7 Transfer of Excise LicensesChange of Names and addresses

8 Charges on Toddy Collecting Centre

1002-06-00 - All receipts related to Tobacco

1 TobaccoTax (Local and imported)

2 License fees for Tobacco Manufacturing

3 Application fees for Tobacco Manufacturing License

4 Renewal of Tobacco Manufacturing Licenses

5 Transfer of Tobacco Manufacturing Licenses Change of Names and addresses

6 Late fees

7 Charges on storing tobacco products

Main tasks carried out by the Accounts Division are as follows

bull Collection of Excise Revenue

bull Incurring Recurrent and Capital Expenses

bull Public Officersrsquo Advance Account Activities

bull Supplying all Departmental Requirements

bull Maintaining the Reward Fund

Following activities are done by the Accounts Division parallel to the process of keeping accounts on the above tasks

bull Preparing the Revenue Accounts for the Excise Revenue

bull Preparing the Departmental Appropriation Account

bull Preparing the Public Officersrsquo Advance Account

bull Preparing the final accounts for the Reward Fund

Cha

pter

5 |

Acc

ount

s Div

isio

n

Excise Department of Sri Lanka | Performance Report - 2018

27

52 Revenue AccountThis department gathers and keep records of the Excise and Tobacco tax income intended for the Sri

Lankan Government revenue Excise revenue of the previous 6 years is given in the following chart

Table 51 - Revenue of Preceding Years

Year Excise Duty (Rs) Tobacco Tax (Rs) Total Tax (Rs)2018 113890332214 45367003 1139356992172017 113214008524 45749663 1132597581872016 120238067703 39819451 1202778871542015 105263548521 34049349 1052975978702014 69087998769 35606823 691236055922013 66008326747 33042507 66041369254

53 Reward Fund AccountExcise Department operates a reward fund which is nourished by the composition fees imposed on acts of violating the excise license regulations and rewards are paid out of this Fund for persons who contribute to said tasks

In addition to the above 15 of the annual income of the reward fund is annually transferred to the Consolidated Fund Receipts for the year 2018 was Rs1778 million and Rs1129 million have been incurred as rewards and other expenses while Rs 325 million has been transferred to the Consolidated Fund

Table 52 ndash Details of the Reward Fund

2018(Rs) 2017 (Rs) 2016 (Rs)Receipts 177875203 133366877 136954590Payments

bull Composition Fees 101516518 76643861 71173912bull To Government Consolidated Fund 32579338 20339024 21933812bull For Special Raids - 600000 771050bull For Trainings and Academic Activities - - 2331515bull For Sports Recreation and Education - 50000 -bull Purchase of library books - - -bull Purchase of Furniture and Equipment - 3939940 1194000bull Purchase of Computers 11400000 - -

Total Expenditure 145495856 101572825 97404289

54 Appropriation Account (2018)All expenses required for fulfilling departmental objectives are made from this account

Table 53 - Appropriation Account

Type of Expenditure Estimated Provision (Rs) Expenditure(Rs)

Personnel Remunerations 671450000 658619293

Other Recurrent 455776000 159066161

Capital 529974000 183786422

Total 1657200000 1001471876

Cha

pter

5 |

Acc

ount

s Div

isio

n

Excise Department of Sri Lanka | Performance Report - 2018

28

55 Analysis of Income and ExpenditureExcise income is generated through two main sources Income generated in the year 2018 is given below

Excise Revenue - 113890332214Tobacco Tax Revenue - 4545367003

Total Revenue - 113935699217

Departmental expenditure can be categorized as recurrent and capital Expenditure incurred in 2018 is as follows

Recurrent Expenditure - 817685455Capital Expenditure - 183786421

Total Expenditure - 1001471876

56 Advance Account This Division provides loan advances for the entire staff of the Department by the Government Officers Advance Account An amount of Rs59837200 has been given out by this account as distress loans for 374 officers special advances for 92 officers and festival advances for 759 in the year 2018

Table 55 - Advance Account Particulars

Description

2018 2017 2016

Amountallocated for the

Department

Actual value

Amount allocated for the

Department

Actual value

Amount allocated for the

Department

Actual value

Receipts 60000000 59837200 45000000 45572284 38000000 37976126

Minimum Receipt Limit 37000000 36442370 34000000 34426562 30000000 31465892

Maximum Debit Limit 250000000 163631147 177000000 140236317 171000000 129234392

Table 56 ndash Acquisition of Capital Assets

Vote No Detail Total Expenditure (Rs)

248-1-1-2102 Furniture and Office Equipment 11235454

248-1-1-2103 Machinery and Plants 17000000

248-1-1-2104 Construction of Buildings i Head Office

ii Regional Offices

47997925 69978561

Cha

pter

5 |

Acc

ount

s Div

isio

n

Chapter 6

6 Law Enforcement

61 Introduction62 Legal Division63 Bureaus of Excise Special Operations

Excise Department of Sri Lanka | Performance Report - 2018

30

61 IntroductionLaw Enforcement Division is under the supervision of the Commissioner of Excise (Law Enforcement) and Deputy Commissioner of Excise (Law Enforcement)

Following activities were monitored by this Division

i Setting detection targets and supervision of Excise Officers

ii Conducting progress review meetings at regional level

iii Recommendation of special commendations

iv Levying composition fees for technical crime reports

v Collecting and analyzing of information on detections

vi Taking necessary actions for public petitions

vii Coordinating with parallel institutions and attending relevant meetings

Department was able to achieve 49312 detection targets rendering a higher contribution for implementing government policy in the year 2018 A large number of massive detections of illegal liquor drugs and imported contraband liquor stocks could be carried out through motivation of Excise Officers attached to the regional stations Special Operations Bureaus and the Narcotic Unit

Rs25362916500 was collected as fines having taken legal actions against 49312 detections carried out in the year 2018 Confiscation of 10000 litres of Spirits with a market value over Rs6 crores imported to the country having submitted forged documents to Sri Lanka Customs was one of the most outstanding detections carried out by the officers attached to the Law Enforcement Division A case was filed in this regard and a fine of Rs350000 was imposed by the Magistrate Courts Negombo

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

31

Tabl

e 6

1 ndash

Det

ails

of D

etec

tions

Dis

tric

t

Exc

ise

Ord

inan

cePo

ison

sOpi

um a

nd D

ange

rous

Dru

gs

Ord

inan

ceTo

bacc

o Ta

x A

ctN

atio

nal A

utho

rity

Act

on

Tob

acco

and

Alc

ohol

Total Noof Detections

UMA

PUML

PUDS

P of U

UST

UPT

UPA

USA

USFL

Cocane

Cannabis

Heroine

Other Narcotic

Drugs

Contraband Cigarettes

Other Tobacco Related

Selling Cigarettes to persons

under age of 21 yrs

Smoking in Public Places

Col

ombo

381

1054

1

461

144

258

202

1736

434

1921

867

00

4220

Kal

utar

a

114

149

1570

623

587

40

6519

096

240

22

00

3160

Gam

paha

98

331

05

921

215

320

51

384

676

418

16

019

150

40K

andy

3215

1165

29

414

286

269

063

112

118

474

5161

431

16M

atal

e

23

3120

0

1210

50

512

80

53

022

10

053

5N

uwar

a- E

liya

3

114

29

120

046

516

40

258

160

085

206

1181

Kur

uneg

ala

204

3133

66

759

432

680

100

525

5422

1930

4054

Putta

lam

791

1358

33

666

07

900

206

180

039

564

7927

3190

Bad

ulla

7

928

4

180

361

012

729

60

30

37

1189

013

81M

onar

agal

a

96

265

316

252

217

736

081

60

050

039

942

Gal

le

21

513

410

91

1637

44

249

644

767

53

101

00

2822

Mat

ara

1521

923

3

031

021

123

40

62

00

048

099

9H

amba

ntot

a

1918

412

10

439

016

815

20

102

50

131

84

1045

Rat

hnap

ura

61

153

1203

7

332

6218

042

55

5025

354

1729

Keg

alle

95

1813

65

709

025

00

60

01

20

4116

32A

nura

dhap

ura

471

117

95

3425

323

960

107

301

911

08

2616

Polo

nnar

uwa

3612

419

0

10

4250

030

00

11

03

595

Jaffn

a9

29

58

711

551

175

03

00

162

850

147

143

3090

Vavu

nia

0

03

17

511

00

353

05

00

36

154

5755

1M

anna

r

10

2

623

018

100

130

00

1929

170

291

Kill

inoc

hchi

7

096

99

253

02

00

00

019

960

457

6M

ulai

thiv

u3

220

1

018

92

33

03

00

388

028

483

Bat

icol

a6

437

51

40

998

02

00

125

351

216

606

Am

para

00

10

5627

211

659

036

62

539

624

67

1112

Trin

com

alee

180

332

0

710

2997

012

00

314

2724

645

Nar

cotic

- Uni

t

00

4

00

00

142

466

622

16

00

011

15B

SO25

129

1631

4

240

690

304

017

13

91

00

2586

Tot

al 1

814

83

9 2

122

4 9

1

760

5

502

3

1 2

450

323

0

212

361

6

217

1

48

21

39

1

331

10

36

1

866

4

931

2

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

32

Note- Definitions of Acronyms used in the Table 61UMA= Unlawful Manufacture of ArrackPUML= Possession of Unlawfully Manufactured LiquorPUDS= Possession of Unlawfully Distilled SpiritP of U= Possession of UtensilUST= Unlawful Sale of ToddyUPT= Unlawful Possession of ToddyUPA= Unlawful Possession of ArrackUSA= Unlawful Sale of ArrackUSFL= Unlawful Sale of Foreign Liquor

62 Legal DivisionLegal Division operated under the direct supervision of the Additional Commissioner General of Excise (Revenue Policies amp Administration)

Scope of this Division includes supplying and forwarding required information pertaining to cases filed by licensees and Excise Officers to the Attorney Generalrsquos Department appearing before the Courts for such cases representing the Commissioner General of Excise and rendering legal assistance for notifications circulars rules and regulations issued by the order of Commissioner General of Excise

Moreover it works in collaboration with the Attorney Generalrsquos Department Legal Draftsmenrsquos Department and other relevant institutes and departments and take necessary actions related to legal issues of regional excise stations and licensed premises

Table 62 ndash Classification of Cases

Classification of Cases Noof Cases in 2018

Supreme Court Cases 05

Appeal Court Cases 07

63 Bureaus of Excise Special OperationsNarcotic Unit Colombo has been established for controlling narcotic drugs covering the whole island and the Special Operation Bureau Colombo has also been established for detection of islandwide illegal liquor and drugs as well as the discrepancies of licensees and taking actions against them In addition to the above four other special operations bureaus

have been established in CentralNorth Western Southern and North Central Provinces All these units operate under the supervision of the Commissioner General of Excise Commissioner of Excise (Law Enforcement) and the Deputy Commissioner of Excise (Law Enforcement)

bull Excise Narcotic Law Enforcement Unit

The Narcotics Unit which was established in November 1985 for the purpose of enforcing the Law under the Poisons Opium and Dangerous Drugs Ordinance has been operating in No 15 Park Avenue Colombo 08 since 10032016

1115 detections have been carried out by the Narcotics Unit during the year 2018 out of which 1091 detections were on narcotic drugs while 622 detections were on Heroine and 466 detections on Ganja Cannabis In addition to the above 03 detections on other drugs18 detections under the Excise Ordinance and 06 detections under Tobacco Tax Act have been carried out Rs 68 Million has been charged as fines for the cases filed in the High Courts and the Magistrate Courts with respect to the above raids

bull Special Operations Bureau (Colombo)

This Bureau which functions as a Unit of curbing all excise crimes in the island based on complaints received to the Commissioner General of Excise from the general public has carried out 2586 detections and the Rs232 million of fines have been collected 73 Technical Crime Reports have been submitted by this Bureau related to violation of conditions by licensed premises within the year and a composition fee of Rs15 million has been accumulated to the government by the end of the year 2018

bull Special Operations Bureau - (Central Province)

A total sum of Rs80 million has been earned to the Government by this unit as fines having conducted 1632 successful raids including 26 raids on narcotic drugs and illicit liquor distillation

This bureau has submitted 02 Technical Crime Reports with respect to the violations of conditions by licensed

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

33

premises and added Rs 60000 to the excise income by the end of the year 2018

bull Special Operations Bureau - (Southern Province)

Southern Provincial Special Operations Bureau is established in Galle for carrying out operations in the Southern Province

This unit has been able to carry out 1394 successful detections during the year under review and add Rs72 million worth fines to the Government having filed cases against them

In addition to the aboveit has been able to bring in a composition fee of Rs12 million through 21 Technical Crime Reports pertaining to violations of conditions by licensed premises

bull Special Operations Bureau - (North Central Province)

North Central Provincial Special Operations Bureau

which is located in Anuradhapura city for conducting its operations in Northern amp North Central Province

This unit has been able to carry out 1338 detections during the year under review and charged Rs100 million as fines through cases filed based on said detections

bull Special Operations Bureau - (North Western Province)

North Western Provincial Special Operations Bureau is located in Kurunegala City

This unit has been able to carry out 1607 successful raids during the year under review It has earned Rs108 million worth fines having filed cases based on these detections Further Rs 02 million has been accumulated to the government as composition fees having submitted 12 Technical Crime Reports against licensed premises which have breached excise conditions

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

34

Tabl

e 6

3 ndash

Det

ails

of D

etec

tions

Car

ried

Out

by

the

Spec

ial O

pera

tions

Bur

eaus

Uni

t

Exc

ise

Ord

inan

ce

Pois

onsO

pium

an

d D

ange

rous

D

rugs

O

rdin

ance

Toba

cco

Tax

Act

Nat

iona

l A

utho

rity

Act

on

Tob

acco

and

A

lcoh

ol

Total Noof Detections

UMA

PUML

PUDS

P of U

UST

UPT

UPA

USA

USFL

Cocane

Cannabis

Heroine

Other Narcotic Drugs

Contraband Cigarettes

Other Tobacco Related

Selling Cigarettes to persons under

age of 21 yrs

Nar

cotic

- -

4 -

-

-

-

-

14

466

622

3 6

- -

-

1115

SO

B(C

entra

l)26

411

01 -

2521

01

4519

212

50

81

00

1632

SO

B (

NW

P)

9311

1344

- 0

310

537

3827

49

80

016

07

SO

B(S

outh

ern)

90

7847

9 -

382

417

544

125

210

50

00

1394

SO

B(N

CP)

19

31

966

- 49

63

973

245

06

20

013

38

SO

B(C

olom

bo)

251

29

163

1 -

4 24

0 6

90

304

17

1 3

9 1

- -

2586

Tota

l65

3

123

5

525

- 8

1 56

9 14

32

4 1

061

582

662

20

43

12

- -

967

2

Not

e-

Def

initi

ons o

f Acr

onym

s use

d in

the

Tabl

e 6

3U

MA

= U

nlaw

ful M

anuf

actu

re o

f Arr

ack

PUM

L= P

osse

ssio

n of

Unl

awfu

lly M

anuf

actu

red

Liqu

orPU

DS=

Pos

sess

ion

of U

nlaw

fully

Dis

tille

d Sp

irit

P of

U=

Poss

essi

on o

f Ute

nsil

UST

= U

nlaw

ful S

ale

of T

oddy

UPT

= U

nlaw

ful P

osse

ssio

n of

Tod

dyU

PA=

Unl

awfu

l Pos

sess

ion

of A

rrac

kU

SA=

Unl

awfu

l Sal

e of

Arr

ack

USF

L= U

nlaw

ful S

ale

of F

orei

gn L

iquo

r

Cha

pter

6 |

Law

Enf

orce

men

t

Chapter 7

7 Revenue Operations Division

71 Introduction72 Information Technology Division 73 Revenue Operations Division74 Types of Excise Licenses 75 Excise Licenses which operated in the year 2018

Excise Department of Sri Lanka | Performance Report - 2018

36

71 IntroductionRevenue Operations Division is operated by two Deputy Commissioners of Excise under the supervision of the Commissioner General of Excise and the Deputy Commissioner of Excise (Revenue Operations and Law Enforcement) VizDeputy Commissioner of Excise (Revenue Licenses) and Deputy Commissioner of Excise (Supply Chain Regulations amp IT)

72 Information Technology UnitThis unit has been established under Deputy Commissioner of Excise (Supply Chain Regulations amp IT)

This unit extends its assistance to monitor and maintain the software system (LRARS) which operates in the license division for registration and issuing of liquor licenses and thereby contributes to provide customers a faster service

Further updating and maintaining the official web site is one of the key roles of the IT division and the website is being redesigned with the intension of providing a higher customer service

Feeding data to the software pertain to payment of rewards to the officers serving in the Department and obtaining relevant reports are done by this unit and Rs82466139 of reward allowances for officers have been calculated with computer assistance for Rs 133474335 of composition fees charged with respect to 4952 Technical Crime Reports and submitted to the Accounts Division for the year 2018

In addition to the above IT Unit extends its services by way of identifying the IT requirements of the Department gathering relevant information assisting the Technical Evaluation Committees and by resource contribution for IT training courses

Necessary measures are being taken to obtain IT assistance to the Department under the Public Sector Efficiency Strengthing Project (PSESP) which is implemented by the World Bank and the Europian Union Approval of the Ministry of Finance has been granted to receive an IT Solution to the Excise Department and the consent has been expressed by the Information amp Communication Technology Agency

to render the required consultancy and resources for this endeavor Accordingly as the initial phase of the above a web interface has been created by our department for the RAMIS Project implemented by the Department of Inland Revenue

73 Revenue Operations UnitThis Division operates under the supervision of the Deputy Commissioner of Excise (Revenue Licenses) It carries out tasks related to granting approval to Divisional Secretaries to issue licenses for selling liquor directly issuing licenses for liquor manufactories distilleries storeswarehouses and vinegar manufactories issuing new licenses annual renewals and related tasks granting approval for all activities of the liquor industry including manufacturing of liquor and issuing of spirits In addition to above it issues all island liquor transport permits and also maintains files pertain to all liquor licenses

74 Types of Excise LicensesTypes of Excise licenses issued by this Department-

FL 1 Licence to manufacture malt liquorFL 1 A Licence to manufacture country

made foreign liquorFL1 B Licence to manufacture milk punch

andor wineFL1 C Licence to manufacture country

made foreign spirits from spirits distilled from the coconut or any of its products other than toddy

FL 3 Wholesale Licence for liquorFL 4 Retail Licence for liquorFL 5 Foreign Liquor Tavern License FL 7 Hotel LicenceFL 8 Hotel Bar LicenceFL 9 Entertainment Bar Licence for

CinemasFL 10 Railway Restaurant LicenceFL 11 Restaurant LicenceFL 12FL 13

Rest House LicenceProprietary Club License

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

37

FL 13 A Members only ClubsSocial Club Licence

FL 14 Occasional LicenceFL 15 Supplementary Licence to extend the

hours of saleFL 16 Auctioneerrsquos LicenceFL 17 Rectified Spirits LicenceFL 18 Medicated Wine Licence

FL 22 A Licence for retail sale of Beer Ale Stout and Wine

FL 22 B Licence for consumption of Beer Ale Stout and Wine at the premises

Special Licence issued under the Excise Notification 936

Licence for Storage and Warehouses

Licence for distributing (Manufacturersrsquo Wholesale) ArrackBeerForeign liquor

Licences for manufacturing Industrial Products usingEthyl Alcohol

Licence for selling wine spirits

Licence for the importation and possession of non- potable spirit

Licence for manufacturing amp selling processed Molasses Palmyra Special Coconut Arrack and or for manufacture amp issue to the wholesale outlets

Distillery License

License to manufacture Vinegar

License for bottling toddy

License to collect toddy

License for bottling

License for production and sale of fermented toddy

License for exporting liquor

License for importing foreign liquor

License for Toddy Taverns sold by Tender

License for importing foreign liquor

License for manufacturing tea cider

Toddy and Arrack licence for Estate Canteens

Special Three year approval for hotels (Boutique Villas)

Auxiliary Licenses

bull License for selling Arrack (AFL 1AFL2 AFL3 AFL4)bull License for selling bottled toddy

75 Excise Licenses issued amp operated in the year 2018

Table 71 Number of Distillery and Manufactory Licenses operated in the financial year of 2018

Table 72 Number of foreign liquor Licenses operated in the financial year of 2018

Table 73 Number of foreign liquor Licenses operated in the financial year of 2018

Table 74 New Licenses issued from 2006 to 2018

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

38

Tabl

e 7

1 N

umbe

r of

Dis

tille

ry a

nd M

anuf

acto

ry L

icen

ses O

pera

ted

in th

e Fi

nanc

ial Y

ear

of 2

018

Dis

tric

tL

icen

ses

for

Spir

it D

istil

leri

es

Lic

ense

s fo

r Arr

ack

Man

ufac

tori

es

Lic

ense

s for

Cou

ntry

m

ade

fore

ign

liquo

r m

anuf

actu

ring

lice

nses

Lic

ense

s for

m

anuf

actu

ring

med

icin

al

prep

arat

ions

incl

udin

g E

au-d

e-co

logn

e

Lic

ense

s fo

r Vin

egar

M

anuf

acto

ries

Bee

r M

anuf

actu

ring

L

icen

ses

AM

06G

rand

To

tal

Col

ombo

16

223

--

1244

Gam

paha

27

47

-1

1031

Kal

utha

ra4

53

31

-4

20K

andy

13

11

--

915

Mat

ale

--

--

--

--

Nuw

araE

liya

--

--

--

55

Gal

le-

--

--

-5

5M

atar

a-

-2

--

--

2H

amba

ntot

a-

--

--

-3

3Ja

ffna

33

--

--

410

Man

nar

--

--

--

--

Vavu

niya

--

--

--

33

Kili

noch

chi

--

--

--

--

Bat

tical

oa-

--

--

-5

5A

mpa

ra1

--

--

--

1Tr

inco

mal

ee-

--

--

-3

3K

urun

egal

a1

1-

--

16

9Pu

ttala

m1

1-

--

-5

7A

nura

dhap

ura

--

--

--

77

Polo

nnar

uwa

--

--

--

11

Bad

ulla

-2

--

--

68

Mon

arag

ala

2-

--

--

-2

Rat

hnap

ura

--

--

--

66

Keg

alle

--

--

--

--

Mul

laiti

vu-

--

--

--

-To

tal

1628

1234

12

9418

7

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

39

Tabl

e 7

2 N

umbe

r of

For

eign

Liq

uor

Lic

ense

s Ope

rate

d in

the

Fina

ncia

l Yea

r of

201

8

Distr

ict

Fore

ign

Liqu

or

whole

sales

lic

ence

s FL-

3

Fore

ign

Liqu

or R

etail

licen

ses F

L-4

Fore

ign L

iquo

r Ta

vern

Lice

nse

FL-5

Hotel

Li

cens

es

FL-7

Hotel

bar

Lice

nses

FL-

8En

terta

inm

ent

bar l

icens

es F

L-9

Railw

ay

resta

uran

t FL

-10

Resta

uran

t FL

-11

Rest

Hous

e FL

-12

Prop

rieta

ry

Club

Li

cens

e-FL

13

Mem

bers

On

ly Cl

ub

licen

ses

FL13

A

Recti

fied

sprit

s lic

ense

FL

-17

Gra

nd

Tota

l

Col

ombo

2119

53

8316

906

0121

22

142

-73

5G

ampa

ha10

119

-93

113

3-

893

-2

143

3K

alut

hara

224

144

725

-13

5-

1-

167

Kan

dy1

793

5773

1-

264

16

125

2

Mat

ale

-27

-32

36-

-12

1-

1-

109

Nuw

araE

liya

111

25

2629

1-

243

-3

-20

4G

alle

349

-82

82-

-25

1-

2-

244

Mat

ara

-32

-30

293

-14

3-

8-

119

Ham

bant

ota

117

-22

213

-2

1-

--

67Ja

ffna

230

-10

11-

-10

--

5-

68M

anna

r-

4-

22

--

31

-1

-13

Vavu

niya

-11

-5

61

-4

1-

--

28K

ilino

chch

i-

--

22

--

--

--

-4

Bat

tical

oa1

22-

1214

--

71

--

-57

Am

para

121

-11

11-

-5

1-

1-

51Tr

inco

mal

ee1

13-

1419

2-

7-

--

-56

Kur

uneg

ala

156

-23

232

-23

4-

--

132

Putta

lam

-33

211

113

-8

4-

1-

73A

nura

dhap

ura

246

-30

32-

-5

1-

--

116

Polo

nnar

uwa

-16

-18

20-

-6

1-

--

61B

adul

la1

50-

3130

1-

193

-2

-13

7M

onar

agal

a-

24-

1819

--

72

-1

-71

Rat

hnap

ura

161

-12

194

-15

31

--

116

Keg

alle

-37

-17

173

-15

1-

2-

92M

ulla

itivu

-1

-2

2-

-3

--

--

8To

tal

4910

8014

705

862

381

554

463

782

3413

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

40

Tabl

e 7

3 N

umbe

r of

fore

ign

liquo

r L

icen

ses o

pera

ted

in th

e fin

anci

al y

ear

of 2

018

Dis

tric

t

Bee

r A

le S

tout

an

d w

ine

licen

se

for

reta

il sa

le

22A

Bee

r A

le S

tout

an

d w

ine

licen

se fo

r co

nsum

ptio

n in

the

prem

ises

22B

Spec

ial T

hree

Ye

ar A

ppro

val f

or

Bou

tique

Vill

as

Est

ate

Can

teen

Se

lling

Arr

ack

Todd

y Ta

vern

Lic

ense

s

Est

ate

Can

teen

Se

lling

Tod

dy

Bot

tled

Todd

y M

anuf

acto

ry

Lic

ense

s

Arr

ack

Who

lesa

le

licen

ses

Gra

nd

Tota

l

Col

ombo

3018

21-

--

--

69G

ampa

ha43

428

--

--

-93

Kal

utha

ra8

89

-1

1-

431

Kan

dy15

135

-2

2-

-37

Mat

ale

912

7-

--

--

28N

uwar

aEliy

a16

45

-5

--

-30

Gal

le5

1713

--

--

-34

Mat

ara

11

5-

--

--

7H

amba

ntot

a-

46

--

--

111

Jaffn

a-

-2

--

--

-2

Man

nar

11

--

24-

--

26Va

vuni

ya3

--

-41

--

-44

Kili

noch

chi

--

--

50-

--

50B

attic

aloa

92

12-

6-

-3

32A

mpa

ra-

--

--

--

--

Trin

com

alee

21

3-

3-

-1

10K

urun

egal

a16

4-

-5

--

-25

Putta

lam

157

2-

24-

--

48A

nura

dhap

ura

25

2-

1-

-1

11Po

lonn

aruw

a4

2-

--

--

-6

Bad

ulla

162

--

25

--

25M

onar

agal

a7

6-

--

--

-13

Rat

hnap

ura

25

-2

22

--

13K

egal

le5

5-

--

--

-10

Mul

laiti

vu-

--

-24

--

-24

Tota

l20

915

910

02

190

10-

1067

9

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

41

Table 74 - New Licenses issued from 2006 to 2018

Year Number of New Licenses issued

2006 35

2007 42

2008 36

2009 40

2010 51

2011 41

2012 55

2013 62

2014 83

2015 52

2016 38

2017 10

2018 74

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Chapter 8

8 Excise Duties on Locally Manufactured Liquor Spirits Tobacco amp Cigarettes

81 Introduction82 List of Licensed Liquor Manufacturers83 List of Liquor Manufacturers with Suspended Licenses 84 List of Licensed Distilleries 85 List of Licensed Stores and Warehouses 86 List of Licensed Vinegar Manufacturers 87 List of Excise Licensees for Manufacturing Industrial Products88 Liquor Production and Tax Income in 201889 Spirit Manufacturing issuing in 2018 810 Tobacco Tax811 Income Analysis

Excise Department of Sri Lanka | Performance Report - 2018

44

81 Introduction

Calculation of liquor tax income and operating the relevant computer data as well as maintenance of reports data and documents pertaining to liquor manufactories warehouses and distilleries are carried out by the Revenue Division under the supervision of the Commissioner General of Excise and the Deputy Commissioner of Excise (Revenue and License)

Liquor manufactories warehouses and distilleries toddy taverns and vinegar manufactories operate under full supervision of the Excise Department Local liquor (Arrack) Country Made Foreign Liquor Wine Sake Bottled Toddy and Beer are manufactured in manufactories Arrack and foreign liquor are considered as hard liquor while toddy wine and beer are considered as soft liquor

Ethyl Spirits are manufactured in Distilleries the spirits manufactured in Sri Lanka are categorized as Rectified Spirits Coconut Spirits and Palmyrah Spirits Coconut and Palmyrah Spirits are distilled from Coconut and Palmyrah toddy while rectified spirits are distilled in Sevenagala and Palwatta Distilleries from Molasses which is a byproduct of sugar production

Rectified spirits are manufactured using the byproduct which is produced in the process of manufacturing Sake with corn starch as the base Further Ethyl Spirits are imported for liquor manufacturing and for industrial purposes

05 liquor manufactories namely Seeduwa Bandarawatta Seeduwa new warehouse Kalutara warehouse No01 Nawayalathenna Warehouse and Badulla warehouse operated under Distilleries Company of Sri Lanka (Pvt) Ltd and 02 manufactories namely Walisara and Aluthgama operated under WMMendis Company In addition to above 16 liquor manufactories are being operated in Sri Lanka at present

82 List of Licensed Liquor Manufacturers

I Distilleries Company of Sri Lanka Ltd 110 Norris Canal Road Colombo 10

II Rockland Distilleries LtdNo16024 Kirimandala Mawatha Colombo 05

III International Distillers Ltd Kotalawala Kaduwela

IV WM Mendis amp Company Ltd Welisara Ragama

V Periceyl Company (Pvt) Ltd No 110 Norris Canal Road Colombo 10

VI V A Distilleries (Pvt) LtdNo324High LevelRoad Galagedara Padukka

VII Acme Lanka Company LtdNo731 Old Road Hanwella

VIII Classic Distilleries (Pvt) Ltd No565 Mihindu MawathaMalambe

IX Manori Lanka Company (Pvt) Ltd No2771 Jayamalapura Gampola

X Nippon Expo Company Ltd No 152 Nagahakandawatta Palugama Dompe

XI Randenigala Distilleries Ltd No 25586 Korathota Kaduwela

XII Sri Lanka Distilleries Ltd Mestiya Wadduwa(No operation in 2016)

XIII Scotland Distilleries Company Ltd Passara Road Vineethagama Badulla

XIV Thikkam Distilleries Wadamarachchi Palmyrah Coconut Development Society Alwai Point Pedro (No operation in 2016)

XV Uva Glen Company (Pvt) Ltd Millewa Moragahahena

XVI Valikamam Distilleries Walikamam Palmyrah Coconut Development Society Navali Maipay

XVII Varani Distilleries Ltd Thenmaarachchi Palmyrah Coconut Development Society Point Pedro RoadWarani

XVIII Synergy Hotel amp Holdings (Pvt) Ltd Payagala

XIX Royal Casks (Pvt) Ltd Galagedara PadukkaXX Asia Pacific Brewery (Lanka) Ltd

MawathagamaXXI Lion Brewery Ltd No 254 Colombo Road

BiyagamaXXII Hingurana Distilleries (Pvt) Ltd

Samanabadda ThittapattaraXXIII Randiya Marketing Services (Pvt) Ltd No

7 Morukkuliya Mawatha Dankotuwa

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

45

83 List of Liquor Manufacturers with Suspended License

I Wayamba Distilleries (Pvt) Ltd ndash Malkaduwawa Kurunegala

84 List of Licensed Distilleries I Distilleries Company of Sri Lanka PLC

Seeduwa11 Seeduwa Distillery - Seeduwa12 Beruwala Distillery - Beruwala

II WM Mendis amp Company Ltd - Aluthgama

III Sri Lanka Distilleries Mestiya Wadduwa

IV Rockland Distilleries - Marawila

V Acme Distilleries - Wijeratna Watta Dummalasooriya

VI Palwatta Distilleries - Palwatta

VII Sewanagala Distilleries ndash Sewanagala

VIII Royal Casks Distillerie-s Galagedara

IX Varani Distilleries-Thenmaarachchi Palmyrah Coconut Development Society

X Walikamam Palmyrah Coconut Development Society

XI Hingurana Distillery Korambe Dompe

XII Cooperative Distillery - Payagala

XIII Thikkam Distillery - Wadamarachchi Palmyrah Coconut Development Society- Point Pedro

XIV Galoya Plantation Ltd- Ampara

85 List of Licensed Stores and Warehouses

01 Distilleries Company of Sri Lanka PLC i Seeduwa Old Warehouse ii Seeduwa Warehouse No03 iii Kalutara Warehouse No02 iv Mirishena Warehouse v Thekkawatta Warehouse vi Nawayalathenna Warehouse

02 W M Mendis amp Company Ltd - i Walisara Warehouse ii Moragalla Warehouse

03 Periceyl Company (Pvt) Ltd Nawayalathenna Warehouse

04 Rockland Distilleries i Marawila Warehouse ii Thittapattara Warehouse

05 International Distilleries- East India Warehouse Kothalawala Kaduwela

06 Walikamam Palmyrah Coconut Development Society- Walikamam Warehouse

07 Wadamarachchi Palmyrah Coconut Development Society - Thikkam Warehouse

08 Thenmaarachchi Palmyrah Coconut Development Society- Warani Warehouse

86 List of Licensed Vinegar Manufacturers I CDFonseka amp Sons (Pvt) Ltd - Eluwila

Panadura

II Yasara Vinegar ManufacturersndashVimal Vila Siripathi Para Kaluwamodara Aluthgama

III Anuja Vinegar ManufacturersndashPitahena Beruwala

IV Ranviru Vinegar ndash Kande Vihara RoadKaluwamodara Aluthgama

V Sudu Pol Vinegar - Aluthgama Kaluwamodara

VI RGMarketing Vinegar Manufacturers-Darga Town

VII Saviya Vinegar Manufacturers- Payagala

87 List of Excise Licencees for Manufacturing Industrial Products

i International Cosmetics (Pvt) Ltd No146 Dawson Street Colombo

ii Ansell Lanka Pvt Ltd Biyagama Export Processing Zone Biyagama

iii Interfarm (Pvt) Ltd Madapatha Street Piliyandala C

hapt

er 8

| E

xcis

e D

utie

s on

Loc

ally

Man

ufac

ture

d L

iquo

r Sp

irits

Tob

acco

amp

Cig

aret

tes

Excise Department of Sri Lanka | Performance Report - 2018

46

iv Plant Lipids (Pvt) Ltd No60 Sir Anagarika Darmapala Mawatha Colombo 03

v Astern Ltd No688 Galle Road Ratmalana

vi 609 Manufactures No117 Darmapala Mawatha Baddegama Pita Kotte

vii Naturersquos Beauty Creations No643 Kidelpitiya Puswelhena Millawa Horana

viii HDDESExtracters (Pvt)Ltd No309 Jayantha Weerasekara Mawatha Colombo 10

ix Beauty Expert (Pvt) Ltd No73 2nd Floor Majestic City Colombo 04

x Department of Indigenous Medicines Colombo Municipal Council Maradana Colombo -10

xi Sri Lanka Ayurvedic Drugs Corperation No94 Old Kotte Road Navinna Maharagama

xii Hemas Manufacturing LtdNo36 Bristol Street Colombo -01

xiii Ceylon Cold Stores No01 Justice Akbar Mawatha Colombo -10

xiv Pilapitiya Ayurvedic Manufactures Amupitiyahena Kuda Oduwa Hoarana

xv Tropic Fishery (Pvt) LtdNo161 Tammita Street Negambo

xvi FDKLanka Drugs Company Ring Road 2nd Phase Export Processing Zone Katunayake

xvii Bimal Herbal (Pvt) Ltd No02 Abaya Road Kolonnawa

xviii Harumi Holdings (Pvt) Ltd Poruwathanda Horana

xix CBLFoods International (Pvt) Ltd POBox 01 Habarakada Road Ranala

xx PBMorawaka and Sons Kottawa Pannipitiya

xxi Goya Medicines (Pvt) Ltd No45 D7 Kahatagahawatte Meegoda

xxii MSJIndustries Lanka (Pvt) Ltd No16

Aluth Mawatha Colombo 15

xxiii Siddhalepa Ayurvedic Hospital No106A Templers Road Mount Lavinia

xxiv Swarna Herbal Products Udumpitigama Dompe

xxv State Pharmaceutical Corporation No11 Sir John Kotalawala Mawatha Kandawalawatte Ratmalana

xxvi Unilever Sri Lanka Limited No258 Vincent Perera Mawatha Colombo -14

xxvii Link Natural Products (Pvt) Ltd No199 Kew Road Colombo 02

xxviii Eastern Pharmaceuticals Kirinda Puhulwella

xxix Eastern Pharmaceuticals (Ayurvedic) Kirinda Puhulwella

xxx Deepani Enterprises No53 IDB Pallekelle

xxxi Swadeshi Industrial Works PLCNo57 Colombo Road Kandana

xxxii Hemsons International (Pvt) Ltd Hemas Building No36 Bristle Street Colombo 01

xxxiii Majestic Food amp Chemists Exports (Pvt) Ltd No337 Damukanda Dompe

xxxiv Sithumina Industries No6525 Nawala Rajagiriya

xxxv Fonterra Sri Lanka New Kandy Road Biyagama

xxxvi Welcome Chemicals (Pvt) Ltd Sedawatta Road Wallampitiya

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

47

88 Liquor Production and Tax Income in 2018Rs 3300= per Proof litter was charged as the Excise Tax in the year 2018

Table 81 Molasses Arrack

Liquor Manufacturer

From January 1st to December31st

Quantity (Absolute Litres)

Tax Income(Rupees)

International Distilleries Ltd 448385923 1479673546

Perecyl Ltd 19938340 65796522

Manori Lanka Ltd 4875548 16089308

Randenigala Distilleries Ltd 5106056 16849984

Uva Glen (Pvt) Ltd 18101652 59735451

Classic Distilleries (Pvt) Ltd 16690330 55078089

WM Mendis amp Co Ltd 205936110 679589163

Rockland Distilleries (Pvt) Ltd 411154401 1356809523

Nippon Expo Ltd 13201222 43564032

Royal Casks (Pvt) Ltd 91861615 303143329

V A Distilleries (Pvt) Ltd 35334559 116604044

Scotland Distilleries Ltd 50065430 165215919

Total 1320651190 4358148910

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

48

Table 82 Coconut amp Processed Arrack

Liquor Manufacturer

Coconut amp Processed

Quantity (Absolute Litres)

Tax Income(Rupees)

Distilleries Company of Sri Lanka Ltd 936181408 3089398646

WM Mendis amp Co Ltd 85187181 281117697

International Distilleries Ltd 240729356 794406874

Rockland Distilleries Ltd 616731600 2035214280

Manori Lanka (Pvt) Ltd 17386673 57376020

Nippon Expo Ltd 3217507 10617773

Randenigala Distilleries Ltd 2391521 7892019

Acme Lanka Ltd 223123303 736306899

Scotland Distilleries Ltd 84924 280249

Classic Distilleries (Pvt) Ltd 2687238 8867885

Total 2127720710 7021478342

Table 83 Special Arrack

Liquor ManufacturerSpecial

Quantity (Absolute Litres)

Tax Income(RsCts)

Distilleries Company of Sri Lanka Ltd 15954072800 52648440240

Perecyl Co Ltd 463507620 1529575146

WM Mendis amp Company Ltd 224434425 740633602

International Distilleries Ltd 1072926834 3540658552

Rockland Distilleries Ltd 219612092 724719903

Uva Glen Pvt Ltd 108195333 357044598

V A Distilleries (Pvt) Ltd 324655171 1071362064

Nippon Expo Ltd 112135554 370047262

Randenigala Distilleries CoLtd 63093413 208208262

Acme Lanka Company Ltd 669228774 2208454954

Synergy (Pvt) Ltd 47034243 155213001

Scotland Distilleries Ltd 85937181 283592697

Hingurana Distilleries Ltd 528229621 1743157749

Classic Manufaturers 13142495 43370233

Manori Lanka (pvt) Ltd 9912731 32712012

Total 19896118290 65657190275Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

49

Table 84 Palmyrah Arrack

Liquor ManufacturerPalmyrah

Absolute Litres Tax Income(Rupees)

Thikkam Distillery 7805175 25757077

Valikamam Distillery 25077664 82756291

Varani Distillery 8319381 27453957

Scotland Distilleries Company 427842 1411878

Total 4163006 137379203

Table 85 Country Made Foreign Liquor

Liquor ManufacturerCountry Made Foreign Liquor

Absolute LitresTax Income

(Rupees)

Higurana Distilleries 12888811 42533076

Pericyl Company (Pvt) Ltd 486468740 1605346842

WM Mendis amp CoLtd 52395516 172905202

International Distilleries Ltd 707755567 2335593371

Rockland Distilleries (Pvt) Ltd 522576478 1724502377

VADistilleries (Pvt) Ltd 52034983 171715443

Nippon Expo 421872 1392177

Total 1834541970 6053988488

Table 86 Malt Liquor (Beer) Production Alcohol Percentage Below 5

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Asia Pacific Brewery Lanka Ltd(Heineken Lanka)

105403954 252969489

Lion Brewery Ltd 1424184047 3418041713

Total 1529588000 3671011202

Table 87 Malt Liquor (Beer) Production Alcohol Percentage Above 5

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Asia Pacific Brewery Lanka Ltd(Heineken Lanka)

1508476520 3620343648

Lion Brewery Ltd 8219872582 19727694196

Total 9728349102 23348037844

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

50

Table 88 Wine Production

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Lanka Wine Company-Local 3842117 9221080

Total 3842117 9221080

Table 89 Sake Production

ManufacturerFrom January 1st to December31st

Quantity (Bulk Litres) Tax Income (Rupees)

Royal Casks (Pvt) Ltd 182960316 18296031

In the year 2018 Tax on Sake production has been calculated per proof litre basis

bull Bottled Toddy Production

Table 810 List of Bottled Toddy Manufacturers Production and Tax Income

Manufacturer Quantity (Bulk Litres) Tax Income (Rupees)

Wayamba Super Bottled Toddy -Madampe - - Eagle Bottled Toddy - Madampe 404685000 20234250 Singha Bottled Toddy - Madampe 479240300 23962015 Manori Lanka BottledToddy- Madampe - - Nemta Bottled Toddy - Madampe 382855000 19142750Golden Eagle - Madampe - - New Manori Lanka- Madampe 744265000 37213250 TSR Bottled Toddy -Marawila 487380000 24369000 TSR (New) Bottled Toddy Manufactory - - Horse Power Bottled Toddy -Marawila - - Shooting Star Bottled Toddy -Marawila 465980000 23299000 Commander Bottled Toddy -Marawila - - Camel Bottled Toddy -Colombo 11730000 586500 Three Lion Bottled Toddy -Badulla 470739750 23536987 AMP Bottled Toddy-Kochchikade - - New Commander Bottled Toddy -Chilaw 36650000 1832500 Jaffna Palm Development Co-operative 27197500 1359875 Welanei Palm Development Co-operative - - AriyalaiPalm Development Co-operative - - Kopai Palm Development Co-operative 63808750 3190437 Chankanei Palm Development Co-operative 77811875 3890593 Manipai Bottled Toddy Manufactory 29483125 1474156 Pandatiarippu Palm Development Co-operative 55147500 2757375 Kayts Palm Development Co-operative 41240000 2062000 Kareinagar Palm Development Co-operative 50416875 2520843 Valikamam Bottled Toddy Manufactory 46213125 2310656

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

51

Chavakachcheri Palm Development Co-operative 87113125 4355656 Kodikamam Palm Development Co-operative 90213125 4510656 Warani Palm Development Co-operative 41600625 2080031 Chunnakam Palm Development Co-operative 96510125 4825506 Kondavil Bottled Toddy Manufactory 50653125 2532656 Thellipalai Bottled Toddy Manufactory 74679375 3733968 Atchuvely Bottled Toddy Manufactory 38704375 1935218 Point Pedro Palm Development Co-operative - - Karaveddi Bottled Toddy Manufactory - - Kilinochchi Bottled Toddy Manufactory 361238125 18061906 Thunukkai Bottled Toddy Manufactory 117053750 5852687 Pudukudiriruppu Bottled Toddy Manufactory 100830625 5041531 Mullai West Bottled Toddy Manufactory 81875000 4093750 Mullai East Bottled Toddy Manufactory 52898125 2644906 Poonagari Bottled Toddy Manufactory 90720000 4536000 Total 5158933300 257946658

89 Production Issuing of Spirits in 2018

bull Production of Spirits distilled from Coconut Toddy

Table 8 11 Quantity of Spirits distilled from Coconut Toddy

Distillery Quantity of Pure Toddy Received for Distillation

Quantity of Spirits Manufactured (Absolute Litres)

Acme Lanka Distillery 3456144800 239296900

Mendis Distellery- Moragalla 1986375300 152070000

Beruwala Distillery 3275181000 250883300

Cooperative Distillery 1653037500 113291400

Mestiya Distillery 4380148000 315713700

Rockland Distillery 7690133000 695029500

Seeduwa Distillery 7177267300 534795700

Total 29618286900 2301080500

bull Production of Spirits Distilled from Palmyrah Toddy

8 12 Quantity of Spirits distilled from Palmyrah Toddy

DistilleryQuantity of Pure Toddy Received

for Distillation Quantity of Spirits

Manufactured (Absolute Litres)

Thikkam Distillery - -

Varani Distillery 382098250 18122000

Valikamam Distillery 582637250 33438750

Total 964735500 51560750

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

52

bull Quantity of Rectified Spirits Issued for Liquor Production

813 Production of Rectified Spirits

Distillery Quantity (Bulk Litres) Quantity of Rectified Spirits Issued

Pelwatta Distillery 5499462700 4441500000

Sewanagala Distillery 3994273000 3300750000

Hingurana Distillery 1042705300 811100000

Royal Casks Distillery 1005076800 523098000

Galoya Plantation Company 386571100 1663800000

Total 11928088900 10740248000

Table 814 Quantity of Rectified Spirits issued for Other Non-potable products

Distillery Quantity (Bulk Litres)

Pelwatta Distillery 262140000

Sewanagala Distillery 584569000

Total 846709000

Table 815 Rectified Spirits (Imported for Liquor Production)

Company Quantity (Bulk Litres)

Distilleries Company of Sri Lanka Ltd 11204777000

International Distilleries Ltd 1161077000

WM Mendis amp Co Ltd 50000000

Periceyl Company (Pvt) Ltd 980667000

Rockland Distilleries (Pvt) Ltd 48360000

Total 13444881000

bull Tax Imposed on local and imported Ethyl Alcohol Spirits in the year 2018

Table 816 Tax imposed on Ethyl Alcohol spirits imported in the year 2018

Company Quantity (Bulk Litres)Ethyl Alcohol Tax

Income(Rupees)

Distilleries Company of Sri Lanka Ltd 11204777300 112047773

Periceyl Company (Pvt) Ltd 980667000 9806670

WM Mendis amp Co Ltd 50000000 500000

International Distilleries Ltd 11610772000 116107720

Rockland Distilleries (Pvt) Ltd 48360000 483600

Total 23894576300 238945763Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

53

Table 817 Tax Imposed on local Ethyl Alcohol Spirits in the year 2018

Liquor ManufacturerCoconut Spirits

Quantity(Bulk Litres)

Rectified Spirits Quantity

(Bulk Litres)

Ethyl Alcohol Tax Income

(Rupees)

Distilleries Company of Sri Lanka Ltd 913000000 5165000000 6078000

Periceyl Company (Pvt) Ltd 100000000 20400000 120400

WM Mendis amp Company Ltd - Welisara 137500000 405100000 542600

WM Mendis amp Company Ltd - Moragalla 0000 25000000 25000

International Distillers Ltd 503600000 1551000000 2054600

Rockland Distilleries Ltd 622800000 1314800000 1937600

Uva Glen Company (Pvt) Ltd 10000000 110000000 120000

Manori Lanka Company (Pvt) Ltd 0000 28000000 28000

V amp A (Pvt) Ltd 15000000 588000000 603000

Nippon Expo Company Ltd 30080000 80000000 110080

Randenigala Distilleries Ltd 15000000 58000000 73000

Acme Lanka Company Ltd 344000000 740000000 1084000

Synergy Hotel amp Holdings (Pvt) Ltd 5000000 46000000 51000

Scotland Distilleries Ltd 11000000 155000000 166000

Hingurana Distilleries Company 119000000 510000000 629000

Royal Casks (Pvt) Ltd 15000000 75000000 90000

Classic Distilleries (Private) Ltd 7496500 30000000 37496

Total 284847650 10901300000 13749776

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

bull Quantity of Denatured Spirits-

Denatured spirits have not been produced during the year 2018

810 Tobacco TaxLicense issued for Cigarette manufacturing and 521 licenses issued for Beedi Cigars Pipe Tobacco were

renewed in the year 2018 Tax on imported tobacco has decreased by 309 in the year 2019 compared to the year 2017

bull Tax on Local Tobacco

A tax of Rs10 is charged per kilogram of Tobacco used for local cigarette production

Table 818 Quantity of Local Tobacco used for Cigarette Production and the Tax Earned

Type of Tobacco Quantity (Kg) Tax of Rs10 Per Kg (Rupees)

Locally manufactured Tobacco 2185721100 21857211

Excise Department of Sri Lanka | Performance Report - 2018

54

811 Income Analysis

Table 819 Tax Income on Liquor Production 2013-2018

Year Excise Revenue (Rs Million )

Difference in Tax Increase

(Rs Million)

Percentage of Tax Increase compared to the

previous year

2013 63026 2948 49

2014 70513 7487 119

2015 105957 35444 503

2016 120794 14835 140

2017 113027 (7767) (687)

2018 113936 909 08

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise income which was Rs 113027 Billion in the year 2017 increased to Rs 113936 Billion in the year 2018 Although a decrease of 687 could be witnessed in the excise revenue in the year 2017 compared to the year 2016 tax revenue has increased by 08 in the year 2018 compared to the year 2017

There has been a variance of Rs900 between proof litre of Hard Liquor and that of Malt liquor It is

observed that consumers of hard liquor has shifted to beer consumption owing to decrease of tax on malt liquor Moreover it is further observed that the decrease in Hard Liquor Income has resulted due to decline in its production based on decline of hard liquor consumption due to price factor

Table 820 Liquor Production 2013-2018

Year UnitHard Liquor

UnitMalt Liquor (Beer)

Litres (Million) Litres (Million)

2013 Proof Litres 443 Bulk Litres 1203

2014 Proof Litres 439 Bulk Litres 1245

2015 Proof Litres 517 Bulk Litres 1256

2016 Proof Litres 555 Bulk Litres 522

2017 Proof Litres 500 Bulk Litres 704

2018 Absolute Litres 252 Absolute Litres 113

Excise Department of Sri Lanka | Performance Report - 2018

55

bullIn

crea

se in

Exc

ise

Dut

ies o

n L

iquo

r fr

om 2

005

to 2

018

Tabl

e 8

21

Inc

reas

e in

Exc

ise

Dut

ies o

n L

iquo

r

Year

amp

Dat

e of

Tax

In

crea

se

Arr

ack

Fore

ign

Liqu

orLo

cal W

ine

belo

w18

Im

porte

d W

ine

Mal

t Liq

uor

belo

w5

M

alt L

iquo

r ab

ove

5B

ottle

d To

ddy

Toba

cco

Impo

rted

Fore

ign

Liqu

or(R

sper

Bul

k Li

tre)

Ethy

l Alc

ohol

Exci

se

Not

ifica

tion

No

(Rsp

er P

roof

Litr

e)(R

sper

Bul

k Li

tre)

(Per

kg

1)B

eer

Win

eO

ther

Fo

reig

n Li

quor

(Rsp

er B

ulk

Litre

)

2005

11

0920

051

209

381

0039

600

510

0052

500

- -22

500

250

0032

50

375

048

50

535

0- -

- -- -

- -- -

- -87

9-88

288

3-88

620

061

006

421

0055

000

-27

500

--

--

--

--

889-

891

2007

03

1320

071

025

446

0051

000

575

0064

000

-30

000

365

00-

380

0-

540

010

00

-- -

- -- -

- -- -

893-

896

897-

900

2008

10

0856

000

690

00-

415

0048

00

640

0-

--

--

-90

3-90

620

090

327

610

0074

000

-46

500

--

--

--

--

907-

909

2010

06

2420

101

029

2010

11

23

660

0071

000

813

00

790

0084

000

953

00

- - -

515

0056

500

668

00

580

063

00

800

0

740

079

00

960

0

- - -

- - -

- - -

- - -

- - -

- - -

916-

919

921-

924

927-

930

2011

01

0720

111

025

863

0092

300

1003

00

1063

00

- -71

800

778

0080

00

850

096

00

101

00- -

- -- -

- -- -

- -93

1-93

493

9-94

220

111

122

--

100

00-

--

--

--

--

946

2012

03

3098

300

112

300

-83

800

900

010

600

--

--

--

947-

950

2012

10

0610

430

011

830

0-

898

0010

000

116

00-

--

--

-95

2-95

520

130

731

111

000

125

000

--

110

0013

000

--

--

--

959-

961

2014

10

101

200

001

370

00-

-12

000

145

00-

--

--

-96

4-96

620

141

025

148

500

170

000

-1

120

0015

000

185

00-

--

--

-96

8-97

120

151

003

159

500

186

000

--

190

0024

500

--

--

--

975-

977

2015

11

211

850

002

030

00-

-16

000

315

00-

--

--

-97

8-98

020

151

205

--

--

190

0031

500

--

--

--

981

2016

01

01-

--

--

-30

00

--

--

-98

720

160

401

--

--

--

--

--

-10

00

988

2016

09

01-

--

--

--

-50

00

100

0020

000

-98

999

020

170

101

--

--

500

099

3

(RsP

er A

bsol

ute

Litre

)(R

sPer

Abs

olut

e Li

tre)

(per

kg

)B

eer

Win

eO

ther

Fo

reig

n Li

quor

(RsP

er B

ulk

Litre

)

2017

11

1033

000

033

000

0-

2400

00

2400

00

2400

00

1000

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

56

Gra

ph 8

1- E

xcis

e R

even

ue F

rom

Yea

r 201

3 to

201

8

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

57

Gra

ph 8

2 ndash

Exci

se D

uty

on M

alt L

iquo

r (B

eer)

Fro

m Y

ear 2

013

to 2

018

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Chapter 9

9 Importation and Exportation Liquor Spirits Tobacco and Cigarettes

91 Quantity of Imported Foreign Liquor and the Tax Income 92 List of Licensed Foreign Liquor Importers 93 Rectified Spirits Imported for Manufacturing Liquor94 Tax Exemption on Liquor Exportation95 Excise Duty on Importation of Non-Potable Spirits96 Taxes on Importation of Tobacco and Cigarettes97 Exportation of Tobacco and Cigarettes

Excise Department of Sri Lanka | Performance Report - 2018

60

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

91 Quantity of Imported Foreign Liquor and the Tax Income

In 2017 excise duty has been imposed on imported bottled foreign liquor under the Excise Notification No996 and the liquor imported for duty free shops and for re exportation is exempted from the said excise duties

A duty of Rs5000 per liter of Beer Rs10000 per liter of Wine and Rs20000 per liter of other foreign liquor is levied

Table 91 Imported Bottled Foreign Liquor and Tax

Type of Liquor Quantity (Bulk liters) Tax Income (Rs)

Beer 293698500 14684925

Wine 1537928770 153792877

Other Foreign Liquor 772650050 154530010

Surplus of 3 2896515

Total 2604277320 325904327

92 List of Licensed Foreign Liquor Importers

I Decanter Wine Holdings (Pvt) Ltd- Hidellana Rathnapura

II Distilleries Company of Sri Lanka PLC ndash Peliyagoda

III Favourite International Ltd- Moratuwa

IV Free Lanka Trading Company Ltd- Peliyagoda

V Global Brands (Pvt) Ltd- Colombo 13

VI Great Western International Ltd- Boralasgamuwa

VII HJayarathne Herath(Kurunegala Distributors)-Kurunegala

VIII Heineken Lanka Company ndash Moratuwa

IX Hilton Hotel ndash Colombo 01

X Imperial Beverages (Pvt) Ltd- Katana

XI International Distilleries Ltd- Kotalawala Kaduwela

XII Jet Enterprises (Pvt) Ltd- Ragama

XIII Lanka Premium Beverages Ltd- Colombo 15

XIV Luxury Brands (Pvt) Ltd - Biyagama

XV Mega Trading (Pvt) Ltd - Mirihana

XVI Fernand Ricard Lanka (Pvt) Ltd- Colombo 14

XVII Prestige Wines and Spirits (Pvt) Ltd ndash Ampara

XVIII Rockland Distilleries (Pvt) Ltdndash Colombo 05

XIX United Spirits amp Wines International (Pvt) Ltd- Kosgoda

XX Victory Stores (Pvt) Ltd- Colombo 15

XXI Vindana Enterprises (Pvt) Ltd

XXII WMMendis amp Company- Welisara

XXIII Signature Ceylon Beverages (Pvt) Ltd ndash Nagoda Kandana

Excise Department of Sri Lanka | Performance Report - 2018

61

93 Rectified Spirits Imported for Manufacturing Liquor

Table 92 Rectified Spirits (Imported for Manufacturing Liquor)

Company Imported Quantity (Bulk Litres)

Tax Income (Rupees)

Distilleries Company of Sri Lanka PLC 11364419300 113644193

ID Lanka (Pvt) Ltd 1160681100 11606811

WM Mendis (Pvt) Ltd 49054200 490542

Pericyl (Pvt) Ltd 884473200 8844732

Rockland Distilleries (Pvt) Ltd 48351600 483516

Total 13506979400 135069794

As per the Excise Notification No 988 date 22032016 a tax of Rs 10= levied on Bulk Litre of Rectified Spirits for manufacturing liquor

94 Tax Exemption on Liquor Exportation

Liquor which is manufactured in Sri Lanka for the purpose of exportation has been exempted from Excise Duties

Table 93 Excise Duty on Liquor Reimbursed on Exportation

Deduction of Excise Duties for Hard Liquor (Rs)

15610341

Deduction of Excise Duties for Beer (Rs)

805767962

Total (Rs) 821378303

95 Excise Duty on Importation of Non-Potable Spirits

A tax of Rs15 = had been levied per every kilo of imported Non Potable Spirits as per the Excise Notification No999 with effect from 10112017 was reduced to Rs 6 = per every kilo by the Excise Notification 072018 dated 21022018 Tax concessions have been granted for the BOI ( Board Of Investment ) approved companies engaged in importation of Non-Potable Spirits as per theExcise Notification 122018 dated 03102018

Table 94 Excise Duty on Importation of Non Potable Spirits

Tax on Non Potable Spirits

Quantity (kg) Tax Income (Rupees)

17564622350 94204118

96 Excise Duty on Importation of Tobacco and Cigarettes

According to the Tobacco tax act of number 08 of 1999 and Orders (General) set out by the Excise Notification No16251 of 26102009 and the Excise Notification No 8699 of 08111995 a tax of Rs10 is levied on every kilo of tobacco locally cultivated for manufacturing cigarette and imported for production of Cigarettes Beedi or Cigars while a duty of Rs 5= is levied on every imported cigarette

Tobacco imported for exportation under the approval of BOI ( Board Of Investment ) has been exempted from the Tax on Imported Tobacco

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

Excise Department of Sri Lanka | Performance Report - 2018

62

95 Table ndash Quantities of Imported Tobacco Cigarette and the Tax

Type Quantity (Kg) Tax (Rupees)

Imported Tobacco (Taxed) 1270472600 12704726

Imported Tobacco (Tax Exempted) 1108710000 -

bull Quantity of Cigarettes imported in the year 2018 and the relevant tax income are as follows

Table 96 - Quantity of Imported Cigarettes and the Tax

Type Quantity (Kg) Tax (Rupees)

Imported Cigarettes 111960000 559800

In addition to the above Tax and the surcharge levied by the Exise Department on Tobacco imported to the country (before the year 2018) without a license was Rs386416430

Accordingly the total tax levied on imported Tobacco and Cigarettes was Rs17128690

97 Exportation of Tobacco and Cigarettes

In accordance with the rules and regulations stipulated in the Tobacco Tax Act no any tax is levied on Ciagrettes Cigars and Processed Tobacco exported with the view of promoting Foreign Exchange flow to Sri Lanka

bull Quantity of Tobacco Exported in the year 2018 is as follows

Table 97 Quantity of Tobacco Exported

Type Quantity (Kg)

Exported Tobacco 568062000

bull Quantity of Cigarettes Exported in the year 2018 is as follows

Table 98 Quantity of Cigarettes Exported

Type Quantity (Kg)

Exported Cigarettes 19007010000

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

Chapter 10

10 Conclusion

Conclusion

Excise Department of Sri Lanka | Performance Report - 2018

64

Excise Department of Sri Lanka (EDSL) is the apex body which is entrusted with the responsibility of excise taxation and excise law enforcement In addition to the Excise Ordinance EDSL enforces the provisions of Tobacco Tax Act National Authority on Tobacco and Alcohol Act Convenions against Illicit Trafficking of Narcotic Drugs and Psychotropic Substances Act

Management of Excise Revenue enforcement of Excise Ordinace and other vested laws as well as fulfillment of subject-related social security tasks are also among the key responsibilities of EDSL

Excise Revenue collected in the year 2018 was Rs113936 Billion and it indicates a growth of Rs 091 Billion compared to Rs113027 Billion of revenue earned in the year 2017Although a decrease of 689 could be witnessed in the excise revenue within the year 2017 compared to the previous year 08 growth in the tax revenue could be witnessed in the year 2018 compared to the previous year

The total number of detections made by Excise Officers during 2018 was 49312 and it indicates an increase of 830 detections compared to the previous year Within this year Excise Officers have made a great contribution towards maintenance of a better discipline in both Liquor and Tobacco industries by means of carrying out a total number of 3684 Technical Crime Detections Interestingly the number of Technical Crime Detections made during the year under review was less than that of the previous year viz 4315

I highly appreciate the support extended by His Excellency the President and the Hon Prime Minister to accomplish the departmental objectives and would wish to mention with gratitude that their guidance enormously abetted to steer the department to reach its objectives FurtherI highly appreciate the support extended by Hon Minister of Finance and Mass Media Hon State Ministers of Finance Hon Deputy Minister of Finance and Mass Media Similarly I hereby extends my gratitude to the Secretary to the Ministry of Finance all Heads of Departments in the Ministry of Finance including that of Fiscal Policy and the officers of relevant Divisions for their valuable support and contribution given during the year under review

Further I extend my sincere thanks to all District and Divisional Secretaries for their active contribution to carry out the overall activities of the Excise Department throughout the Island and would like to bestow my special thanks to the Attorney Generalrsquos Department for extending supervisory and legal assistance required to carry out departmental duties

Moreover my earnest gratitude goes to all the state institutions including the Auditor Generalrsquos Department National Authority on Tobacco and Alcohol Dangerous Drugs Control Board Government Analystrsquos Department Sri Lanka Bureau of Standards Department of Inland Revenue Sri Lanka Customs Department of Import and Export Control Institute of Industrial Technology Police Narcotics Unit Police Special Task Force and the Police Training School Nikaweratiya for extending the inter departmental consultancy guidance and support required in the process of fulfilling the departmental responsibilities

In addition I thankfully mention the assistance given by the Presidential Task Force on Drug Prevention for prevention programs conducted by the Department to realize the concept of ldquoA Nation Free of Alcoholrdquo

Last but not least I highly admire and appreciate the relentless dedication of the entire departmental staff representing all ranks and layers to achieve the departmental aims and objectives and the support extended to reach the expected performance level by managing the limited human resources and the infrastructure in the year 2018 Further I sincerely expect the contribution and commitment of the entire staff to achieve the departmental objectives and targets in the forthcoming year as well

HG Sumanasinghe Commissioner General of Excise

Cha

pter

10

| C

oncl

usio

n

Heads of Divisions of the Excise Department of Sri Lanka

MrsBMSBandara Additional Commissioner General (Revenue Policies and Administration)

MrGamini Mahagamage Commissioner of Excise (Administration amp Human Resources)

(Up to 15th May 2018)

MrBuddhika Weheragoda Commissioner of Excise (Administration amp Human Resources)

(From 11th July 2018)

MrSDL de Mellawa Commissioner of Excise (Law Enforcement)

MrMDMWK Dissanayake Commissioner of Excise (Social Security amp Development)

(From 17th July 2018)

MrSAS Wickramarathne Chief Accountant

MrA Kumarasiri Perera Chief Internal Auditor

(Up to 11th April 2018)

MrsMN Priyangika Fernando Chief Internal Auditor

(From 12th April 2018)

MrMDMWK Dissanayake Deputy Commissioner of Excise (Revenue License)

(Up to 17th July 2018)

MrWMMB Wansooriya Deputy Commissioner of Excise (Law Enforcement)

(Up to 20th September 2018) Deputy Commissioner of Excise (Revenue License)

(From 21st September 2018)

MrJ Pushpakumara Silva Deputy Commissioner of Excise (Logistics)

(From 4th January 2018 upto 15th September 2018)

Mr K Kumarasinghe Deputy Commissioner of Excise (Human Resources) (From 28th March 2018 up to 21st September 2018)

Deputy Commissioner of Excise (Supply Chain Regulation amp IT) cu Deputy Commissioner of Excise (Law Enforcement)

(From 21st September 2018)

MrSameera Jayawardena Deputy Commissioner of Excise (Administration)

Divisional Supervisory Officers of the Excise Department of Sri Lanka

Assistant Commissioner of Excise (Western Province I - Colombo District) Assistant Commissioner of Excise (Western Province II - Kalutara District)

Assistant Commissioner of Excise (Western Province III - Gampaha District)Assistant Commissioner of Excise (Central Province)

Assistant Commissioner of Excise (Southern Province)Assistant Commissioner of Excise (Northern Province I - Jaffna District)

Assistant Commissioner of Excise (Northern Province II - Kilinochchi MannarVavuniya amp Mullaitivu Districts)

Assistant Commissioner of Excise (Eastern Province)Assistant Commissioner of Excise (North Western Province I - Kurunegala District)

Assistant Commissioner of Excise (North Western Province II - Puttalam District) Assistant Commissioner of Excise (North Central Province)

Assistant Commissioner of Excise (Uva Province) Assistant Commissioner of Excise (Sabaragamuwa Province)

Superintendent of Excise (Excise Head Office)Superintendent of Excise (Colombo City 1)

Superintendent of Excise (Colombo City 11)Superintendent of Excise (Kaluthara 1)

Superintendent of Excise (Distileries Circle)Superintendent of Excise (Gampaha)

Superintendent of Excise (ja-ela)Superintendent of Excise (Special Operations Bureau)

Superintendent of Excise (Narcotics)Superintendent of Excise (Kandy)Superintendent of Excise (Matale)

Superintendent of Excise (Nuwaraeliya)Superintendent of Excise (Galle)

Superintendent of Excise (Matara)Superintendent of Excise (Hambantota)Superintendent of Excise (Point Pedro)

Superintendent of Excise (Jaffna)Superintendent of Excise (Kilinochchi)

Superintendent of Excise (Vavunia)Superintendent of Excise (Trincomalee)

Superintendent of Excise (Batticaloa)Superintendent of Excise (Ampara)

Superintendent of Excise (Kurunegala)Superintendent of Excise (Naththandiya)

Superintendent of Excise (Chilaw)Superintendent of Excise (Anuradhapura)Superintendent of Excise (Polonnaruwa)

Superintendent of Excise (Badulla)Superintendent of Excise (Monaragala)Superintendent of Excise (Rathnapura)

Superintendent of Excise (Kegalle)

Regional Offices of the Excise Department of Sri Lanka

Regional Offices of the Excise Department of Sri Lanka

1 Western Province11 Office of the Assistant Commissioner of Excise ( Western Province I )

111 Superintendent of Excise (Colombo City 1)bull Colombo City Excise Stationbull Kesbewa Excise Station

112 Superintendent of Excise (Colombo City II) bull Padukka Excise Stationbull Sri Jayawardenapura Excise Station

113 Office of the Superintendent of Excise ( Special Operations Bureau ) bull Excise Special Operations Bureau

114 Office of the Superintendent of Excise( Narcotic Unit )bull Excise Narcotic Law Enforcement Unit

12 Office of the Assistant Commissioner of Excise ( Western Province II )121 Superintendent of Excise ( Kalutara )

bull Kalutara Excise Stationbull Aluthgama Excise Stationbull Horana Excise Stationbull Mathugama Excise Stationbull Panadura Excise Station

122 Office of the Superintendent of Excise ( Distileries Circle )

13 Office of the Assistant Commissioner of Excise ( Western Province III )131 Superintendent of Excise ( Gampaha )

bull Gampaha Excise Stationbull Poogoda (Kirindiwela) Excise Stationbull Meerigama Excise Station

132 Office of the Superintendent of Excise ( Ja-ela )bull Ja-ela Excise Stationbull Negombo Excise Station

2 Southern Province21 Office of the Assistnat Commissioner of Excise ( Southern Province )

211 Supirintendent of Excise (Galle)bull Galle Excise Stationbull Elpitiya Excise Stationbull Excise Special Operations Bureau ( Southern Province )

212 Office of the Supirintendent of Excise ( Matara )bull Matara Excise Station

x

Excise Department of Sri Lanka | Performance Report - 2018

213 Office of the Supirintendent of Excise ( Hambantota )bull Hambantota Excise Stationbull Tangalle Excise Station

3 Sabaragamuwa Province31 Office of the Assistant Commissioner of Excise ( Sabaragamuwa Province )

311 Supirintendent of Excise (Ratnapura)bull Ratnapura Excise Stationbull Balangoda Excise Stationbull Embilipitiya Excise Station

312 Office of the Supiritendent of Excise ( Kegalle )bull Kegalle Excise Stationbull Ruwanwella Excise Station

4 Uva Province41 Office of the Assistant Commissioner of Excise ( Uva Province )

411 Supiritendent of Excise (Badulla)bull Badulla Excise Stationbull Bandarawela Excise Station

412 Office of the Supiritendent of Excise ( Monaragala )bull Monaragala Excise Station

5 North Central Province51 Office of the Assistant Commissioner of Excise ( North Central Province )

511 Supirintendent of Excise (Anuradhapura)bull Anuradhapura Excise Stationbull Kebathigollawa Excise Stationbull Excise Special Operations Bureau ( North Central Province )

512 Office of the Supirintendent of Excise ( Polonnaruwa )bull Polonnaruwa Excise Station

6 Central Province61 Office of the Assistant Commissioner of Excise ( Central Province )

611 Supirintendent of Excise ( Kandy )bull Kandy Excise Stationbull Gampola Excise Stationbull Excise Special Operations Bureau ( Central Province )

612 Office of the Supirintendent of Excise (Matale)bull Matale Excise Station

613 Office of the Supirintendent of Excise ( Nuwareliya )bull Nuwaraeliya Excise Stationbull Hatton Excise Station

7 North Western Province71 Office of the Assistant Commissioner of Excise ( North Western Province I)

711 Supirintendent of Excise (Kurunegala)bull Kurunegala Excise Stationbull Maho Excise Stationbull Kuliyapitiya Excise Stationbull Excise Special Operations Bureau (North Western Province)

xi

Excise Department of Sri Lanka | Performance Report - 2018

72 Office of the Assistant Commissioner of Excise (North Western Province II)721 Supirintendent of Excise (Wennappuwa)

bull Wennapuwa (Waikkala) Excise Stationbull Marawila Excise Station

722 Office of the Supirintendent of Excise (Chilaw)bull Chilaw Excise Stationbull Madampe Excise Stationbull Puttalam Excise Station

8 Northern Province 81 Office of the Assistant Commissioner of Excise ( Northern Province I )

811 Supirintendent of Excise (Jaffna) bull Jaffna Excise Stationbull Chankanai Excise Stationbull Chawakachcheri Excise Station

812 Office of the Supirintendent of Excise (Point Pedro)bull Mallakam Excise Stationbull Point Pedro Excise Station

82 Office of the Assistant Commissioner of Excise (Northern Province II)821 Supirintendent of Excise (Kilinochchi)

bull Kilinochchi Excise Stationbull Mullaithivu Excise Station

821 Office of the Supirintendent of Excise (Vauvniya)bull Mannar Excise Stationbull Vauvniya Excise Station

9 Eastern Province91 Office of the Assistant Commissioner of Excise (Eastern Province)

911 Supirintendent of Excise (Trincomalee)bull Trincomalee Excise Station

912 Office of the Supirintendent of Excise (Batticaloa)bull Batticaloa Excise Station

913 Office of the Supirintendent of Excise (Ampara)bull Ampara Excise Stationbull Kalmune Excise Station

Chapter 1

1 Excise Department of Sri Lanka 1

11 Introduction 212 Vision 213 Mission 214 Objectives 215 Activities 2

Chapter 2

2 Organizational Structure and Changes in 2018 3

21 Introduction 422 Organizational Structure 623 Adminstration Division 724 Recruitments 725 Staff Changes 726 Logistics Division 927 Human Resources Division 15

Chapter 3

3 Implementation of New Policies 21

31 Introduction 2232 New Excise Notifications Issued amp Implemented in the Year 2018 22

Chapter 4

4 Auditing 23

41 Introduction 2442 Internal Audit Unit 24

Chapter 5

5 Accounts Division 25

51 Introduction 2652 Revenue Account 2753 Reward Fund Account 2754 Appropriation Account (2018) 2755 Analysis of Income and Expenditure 2856 Advance Account 28

Contents

Chapter 6

6 Law Enforcement 29

61 Introduction 3062 Legal Division 3263 Bureaus of Excise Special Operations 32

Chapter 7

7 Revenue Operations Division 35

71 Introduction 3672 Information Technology Unit 3673 Revenue Operations Unit 3674 Types of Excise Licenses 3675 Excise Licenses issued amp operated in the year 2018 37

Chapter 8

8 Excise Duties on Locally Manufactured Liquor Spirits Tobacco amp Cigarettes 43

81 Introduction 4482 List of Licensed Liquor Manufacturers 4483 List of Liquor Manufacturers with Suspended License 4584 List of Licensed Distilleries 4585 List of Licensed Stores and Warehouses 4586 List of Licensed Vinegar Manufacturers 4587 List of Excise Licencees for Manufacturing Industrial Products 4588 Liquor Production and Tax Income in 2018 4789 Production Issuing of Spirits in 2018 51810 Tobacco Tax 53811 Income Analysis 54

Chapter 9

9 Importation and Exportation Liquor Spirits Tobacco and Cigarettes 59

91 Quantity of Imported Foreign Liquor and the Tax Income 6092 List of Licensed Foreign Liquor Importers 6093 Rectified Spirits Imported for Manufacturing Liquor 6194 Tax Exemption on Liquor Exportation 6195 Excise Duty on Importation of Non-Potable Spirits 6196 Excise Duty on Importation of Tobacco and Cigarettes 6197 Exportation of Tobacco and Cigarettes 62

Chapter 10

10 Conclusion 63

Chapter 1

1 Excise Department of Sri Lanka

11 Introduction12 Vision13 Mission14 Objectives 15 Activities

Excise Department of Sri Lanka | Performance Report - 2018

2

11 IntroductionExcise Department of Sri Lanka which was established in 1913 operated under the purview of the Ministry of Finance and Mass Media in the year 2018 It holds the third place among the state tax income generating Departments Excise Department of Sri Lanka mainly implements the Excise Ordinance No08 of 1912 which is the 52nd Chapter of the Legislative Enactment In addition it implements the Tobacco Tax Act No8 of 1999 Poisons Opium and Dangerous Drugs Ordinance and the National Authority on Tobacco amp Alcohol Act No27 of 2006

Department of Sri Lanka Police also extends a significant contribution for the task of implementing laws imposed under said ordinances and acts Similarly this Department serves as a member of the National Dangerous Drugs Control Board National Authority on Tobacco amp Alcohol for the purpose of implementing government policies while extending a great contribution for achieving the national goal of creating a country devoid of liquor and narcotic drugs under the theme of ldquoA Nation Free of Alcoholrdquo in collaboration with the Presidential Unit on Alcohol Prevention

12 VisionldquoContributing to build a healthy society in Sri Lanka which is free from illicit liquor and narcotic drugsrdquo is the vision of Excise Department of Sri Lanka

13 MissionldquoEfficient and effective administration of the liquor and the tobacco industry in Sri Lanka through the collection of revenue and prevention of illicit manufacture and sale of such products for development and welfare of the society and the enforcement of the Poisons Opium and Dangerous Drugs Ordinance for the social protection of Sri Lankardquo is the mission of Excise Department of Sri Lanka

14 ObjectivesExcise Department of Sri Lanka operates with the under mentioned objectives in order to achieve its mission

a Safeguarding the revenue accumulated from liquor and tobacco

b Enforcement of the Excise Ordinance and the Tobacco Tax Act

c Implementation of the Poisons Opium and Dangerous Drugs Ordinance

d Implementation of National Authority Act on Tobacco and Alcohol

15 Activities

Excise Department of Sri Lanka carries out the following activities so as to achieve the above objectives

a Supervision and control of licensed premises and collection of revenue therefrom

b Acting as a law enforcement agency in respect of the Excise Ordinance

c Enforcement of the Tobacco Tax Act including supervision and control of tobacco manufactories

d Acting as a law enforcement agency in respect of the Poisons Opium and Dangerous Drugs Ordinance

e Implementation of National Authority Act on tobacco and alcohol

Cha

pter

1 |

Exc

ise

Dep

artm

ent o

f Sri

Lan

ka

Chapter 2

2 Organizational Structure and Changes in 2018

21 Introduction22 Organizational Structure23 Adminstration Division 24 Recruitments 25 Staff Changes26 Logistics Division27 Human Resources Division

Excise Department of Sri Lanka | Performance Report - 2018

4

21 Introduction

Excise Department of Sri Lanka operates under the direction of a Commissioner General of Excise

With respect administration of the regional offices of the Excise Department island has been divided into lsquoExcise Divisionsrsquo on provincial basis and the Western Province has been divided in to three Divisions while each of North Western and Northern Provinces have been divided in to two Divisions on district basis based on the density of population licenses and crimesThese Excise Divisions are supervised by the Assistant Commissioners of Excise

Excise Superintendentsrsquo Offices have been established under Excise Divisions Excise Divisions which cover the whole province have been subdivided to Excise Superintendentsrsquo Offices under district basis In this manner an Excise Area consisting of two districts comes only under Vauvniya and Kilinochchi Excise Superintendentsrsquo Offices Excise Divisions which are limited only to a district have been parted as Excise Superintendentsrsquo Offices with determined limits Said Excise Circles are supervised by the Superintendents of Excise

Excise Stations have been established under Excise Superintendentsrsquo Offices and they administer the Excise areas of which the limits have been determined by the Department Officers of Inspector Grade and of other ranks have been attached to these Excise StationsThe Senior Most Officer of the inspactorate

generally serves as the Officer In Charge

Further Special Operations Units and Narcotic Unit have been established and related particulars have been separately given here Excise Units have been established in all licensed Tobacco and Alcohol manufactories located island-wide and permanent staffs have been assigned to them

Excise Department of Sri Lanka comprised of a Head Office 13 Offices of Assistant Commissioners of Excise or Divisional Offices 30 Offices of Excise Superintendents 56 Excise Stations 05 Special Operations Bureaus a Narcotic Unit and Excise Units which have been established in all licensed Tobacco and Alcohol manufactories located island-wide operates to fulfill the threefold missions of Excise revenue management law enforcement and social security

Departmental Officers and Officers from the Combined Services and Islandwide Services have been attached to carry out duties of these offices while Departmental Officers have attached to Excise Stations and Units

Approved cadre for Departmental Officers is 1318 while the approved cadre for Combined Services and Islandwide Services is 173 Accordingly total approved cadre for the Department is 1491 and the actual number of staff served in the Department during the year reviewed was 1309 Hence there were 202 vacancies which summed up to 121 per cent of the approved cadre (Table 21)

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

5

bull Cadre Report of the Excise Department as at 31122018

21 Table - Cadre Report

Serial No Designation Approved

CadreActual Cadre Vacancies Excess

Post1 Commissioner General of Excise 1 1 0 0

2Additional Commissioner General of Excise (Revenue Policies amp Administration) 1 1 0

0

3

Additional Commissioner General of Excise (Revenue Operations and Law Enforcement) 1 0 1

0

4Commissioner of Excise (Administration and Human Resources ) 1 1 0

0

5 Commissioner of Excise(Revenue Operations) 1 1 0 06 Commissioner of Excise (Law Enforcement) 1 1 0 0

7 Commissioner of Excise (Social Security and Development ) 1 1 0 0

8 Chief Accountant 1 1 0 09 Chief Internal Auditor 1 1 0 0

10 Deputy Commissioner of Excise (Administration) 1 1 0 011 Deputy Commissioner of Excise (Revenue licenses ) 1 1 0 012 Deputy Commissioner of Excise (Law Enforcement) 1 1 0 013 Deputy Commissioner of Excise (Human Resources ) 1 0 1 014 Deputy Commissioner of Excise (Legal) 1 1 0 0

15Deputy Commissioner of Excise (Academic amp Research Logistics) 1 1 0

0

16Deputy Commissioner of Excise (Supply Chain Regulations amp IT) 1 1 0

0

17 Deputy Commissioner of Excise (Social Security) 1 1 0 018 Deputy Commissioner of Excise (Logistics) 1 0 1 019 Accountant 2 0 2 020 Assistant Commissioner of Excise 13 6 7 021 Assistant Director (Information Technology) 1 0 1 022 Superintendent of Excise 31 15 16 023 Statistician 1 0 1 024 Administrative Officer 2 2 0 025 Translator 2 2 0 026 Information and Communication Technology Officer 1 1 0 027 Chief Inspector of Excise 75 73 2 028 Statistics Officer 1 0 1 029 Inspector of Excise 300 249 51 030 Excise Sergeant Major 50 34 16 031 Development Officer 9 9 0 032 Technical Officer 1 0 1 033 Transport Officer 1 0 1 034 IT Assistant 3 3 0 035 Public Management Assistant 108 104 4 036 Excise Sergeant 100 15 85 037 Excise GuardCorporal 600 620 0 2038 Excise Guard - Driver 129 120 9 0

39 Excise Guard - Driver (Three wheel) As per the letter NoDMS1175III dated 19022018 1 1 0 0

40 Office Assistant 38 36 2 041 Bungalow Keeper 4 4 0 0

Total 1491 1309 202 20Officer holding the post of Excise Commissioner (Revenue Operations) has been attached to the Post of Advisor (Excise Policies) of the Ministry of Finance and Mass Media The reason for exceeding the approved cadre of Excise Guards (600) is the annulment of the promotions made to the Excise Sergeant by

the letter noEB107ES Promotions (Volume III) dated 16112016 as per the Supreme Court Verdicts 6612012 and 6632012

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

6

22

Org

aniz

atio

nal S

truc

ture

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

7

23 Adminstration DivisionAdministration Division operates under the supervision of Commissioner General of Excise and the Additional Commissioner General of Excise (Revenue Policies amp Administration) Commissioner of Excise (Administration and Human Resources) and a Deputy Commissioner of Excise Execution of general administrative tasks of the Department is the main responsibility of the Division

This division carries out the activities related to establishment discipline transfers and retirement of Departmental Officers Officers of the Combined Service and the All Island Services attached to the Deapartment Moreover it performs tasks pertaining to recruitment promotions transfers of Departmental Officers and conducting Efficiency Bar Examinations in accordance with the relevant procedures

Annual transfers of the Uniform Staff are done by this division as per the transfer procedure approved by the Public Service Commission and also based on

the service requirement In addition to above internal transfers of the Combined Services and Islandwide Services are also done by this Division

24 Recruitments

bull New Recruitments

No any recruitments have been made in the year 2018

25 Staff ChangesNumber of Officers transferred to the Department was 41 while the number of officers transferred out of the Department was 20 as at 31122018

bull Retired Officers

No of officers retired in the year 2018 was 26

Table 22 Details of Retired Officers

Serial No Name of the Officer Designation Date of Retirement

Ms K Wijeyakoon PMAS 07012018Mr HK Chandrasiri KKS 24012018MrWW Gnanathilaka Excise Guard 24012018MrMM Somathilaka Banda Excise Inspector 26012018MrW Somadasa PMAS 23022018MsKHA Meegasmula ECG 11032018

MrYSB Srilal Excise Sergeant Major 12032018

MrHK Saradiyel Excise Sergeant Major 05042018MrDM Senarathna Excise Sergeant Major 11042018MrSPKH Peters Excise Guard 24042018MrMR Somarathna Excise Inspector 01052018MrHW Collin Pitawela Excise Inspector 07052018

MrHMS Dharmapriya KKS 18052018

MrGK Dayarathna Excise Guard 23052018

MrWPA Jayarathna Excise Inspector 12062018

MrWAD Amarajiwa Excise Inspector 20062018

Ms Sandiya Priyadarshani Excise Guard 27062018

MrTMR Tennakoon Excise Sergeant Major 01092018

MrWMGK Warnashantha KKS 07092018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

8

MrJ Pushpakumara Silva DCE 15092018

MrRMJ Anurudda KKS 15092018

MrBRD Basnayaka KKS 08102018

MrRM Siripala Excise Inspector 09102018

MrT Wilman Pieris Excise Inspector 05112018

MrMMA Muthalif Excise Sergeant 10122018

MsRM Gunaseelawathi KKS 18122018

bull Interdicted Officers

Table 23 Details of Interdicted Officers

Serial No Name of the Officer Designation Date of Interdiction date

01 MrBAMDSMuthuarachchi Excise Inspector 07022018

02 MrBSPriyadarshana Excise Guard 16072018

bull Deceased Officers

Table 24 - Details of Deceased Officers

Serial No Name of the Officer Designation Date of Decease

Mr K Wasan Excise Inspector 11012018

Mr DNN Disanayaka Excise Driver 01022018

Mr RM Wimalarathna Excise Guard 09082018

Mr A Asoka Shantha Walpola Excise Inspector 18092018

Mr G Nimal Silva ACE 17082018

Mr R Dinesh Excise Guard 06112018

bull Officers who Resigned from Service or Vacated the Post

Table 25 - Details of Officers who resigned from service and vacated the post

Serial No Name of the Officer Designation Date of Resignationvacating the post

MrWDKFernando Excise Guard 01012018

MrTMDRWijesooriya Excise Driver 31052018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

bull Reinstatement in service

No any officer was reinstated in service in the year 2018

bull Promoted Officers in the year 2018

Promotions have been made to one post of Excise Commissioner 04 posts of Deputy Commissioners of Excise and 12 posts of Chief Excise Officers in the year 2018

Excise Department of Sri Lanka | Performance Report - 2018

9

Table 26 - Details of Promoted Officers in the year 2018

Serial No Name of the Officer Post Promoted to Date of

Promotion Work Station

1 Mr MDMWKDisanayaka CE (Social Security amp Development) 17072018 Head Office

2 Mr RMRBandara DCE ( Supply Chain Regulations amp IT) 18092018 Head Office

3 Mr AMGamini Adikari DCE (Legal) 18092018 Head Office

4 Mr PChandrasiri de Silva DCE(Academic amp Research) 18092018 Head Office

5 Mr BUWickramarathna DCE (Social Security) 18092018 Head Office

6 Mr EJLPieris Thilakarathna Chief Inspector of Excise 23042018 Excise Station-Chilaw

7 Mr TSMTKBGinigathpitiya Chief Inspector of Excise 23042018 Excise Station-Kuliyapitiya

8 Mr RPKKWijeyasinghe Chief Inspector of Excise 23042018 Excise Station-Badulla

9 Mr DTN Perera Chief Inspector of Excise 23042018 Excise Station-Rathnapura

10 Mr ARLambert Chief Inspector of Excise 23042018 Head Office

11 MrSDSenaka De Silva Chief Inspector of Excise 23042018 Excise Station-Balangoda

12 MrRALL Ramanayaka Chief Inspector of Excise 23042018 Excise Station-Mathugama

13 Mr Wasantha Samarasinghe Chief Inspector of Excise 23042018 Excise Station-Hambantota

14 Mr P Ragunadan Chief Inspector of Excise 23042018 Excise Station-Jaffna

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

26 Logistics Division

Logistics Division of the Excise Department of Sri Lanka operates under the supervision of Deputy Commissioner of Excise (Logistics) and the guidance of the Commissioner of Excise (Administration amp Human Resources)

bull Role of the Logistics Division

bull Carrying out repairs and maintenance activities of the Head Office construction maintenance and repairing of buildings required for Regional Offices and obtaining buildings on rental basis for the same purpose

bull Repairs and maintenance of departmental vehicles

bull Repairs and mentenance of regional offices and circuit bunglows and acquisition of lands for the purpose of constructing new buildings

bull Maintenance Activities of the Head Office Building amp Regional Offices

This Division administers the maintenance services of the Head Office Building which was inaugurated on the 2nd of May 2017 Excise Station ndashNuwara Eliya was constructed and opened for services while building repairs with respect to 07 other Excise Stations were repaired the year 2018 Accordingly Padukka Galle Trincomalee Polonnaruwa Hambantota Kalutara and Ratnapura Regional Offices have been restored at the cost of Rs10 Million In addition to above constructions of the Excise Stations in Chilaw and Ampare were also completed Further 27 regional offices are being operated in buildings obtained on rental basis

bull Vehicles

Department possessed 132 vehicles out of which 09 condemned vehicles were disposed in the year 2018 Procurement activities with respect to purchase of 20 vehicles to be used for departmental needs have been

Excise Department of Sri Lanka | Performance Report - 2018

10

commenced In the year 2018 Rs7 million has been spent for Departmental vehicle repairs

bull Land Acquisition

Activities related to land acquisition for the purpose of constructing new buildings for regional offices in Pugoda Kegalle and Hatton areas where offices are being operated in rented buildings at present

bull Circuit Bunglows

Department possesses 04 circuit bunglows which are located in NuwaraeliyaThissamaharamaya Anuradhapura and Polonnaruwa

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

11

bullA

sset

s Acc

ount

(Inf

rast

ruct

ure)

Tabl

e 2

7 - A

sset

s (In

fras

truc

ture

) Det

ails

D

istr

ictD

S

Off

ice

whe

re th

e pr

oper

ty is

loca

ted

Nam

e of

the

Prop

erty

Ext

ent o

f L

and

If a

Tra

nsfe

r N

o amp

Dat

e

Nat

ure

of th

e la

nd

whe

ther

the

land

is

Em

pty

or w

ith

Bui

ldin

gs

1C

olom

bo -

Sri

Jaya

war

dena

pura

K

otte

Exci

se H

ead

Offi

ce-R

ajag

iriya

514

DW

alik

ada

Sout

h G

ram

anila

dhar

i Div

isio

nW

alik

ada

302

6 Pe

rche

sN

o10

82

318

date

d 13

06

2013

Lette

r of t

he D

irect

or

Urb

an D

evel

opm

ent A

utho

rity

Con

stru

ctio

ns a

re i

n th

e fin

al st

age

2C

olom

bo -P

aduk

kaEx

cise

Sta

tion-

Padu

kka

218

Pe

rche

sN

oප

ාඉ2

fomd3

dat

ed 0

406

200

4Le

tter o

f the

Div

isio

nal S

ecre

tary

Pad

ukka

With

bui

ldin

gs

3C

olom

bo ndash

Kas

bew

a Ex

cise

Sta

tion-

Kas

bew

a20

Per

ches

No

mdfa3

22

36 d

ated

07

122

004

Lette

r of t

he D

ivis

iona

l Sec

reta

ry K

asbe

wa

With

bui

ldin

gs

4K

alut

ara-

Kal

utar

aO

ffice

of t

he A

ssis

tant

Com

mis

sion

er o

f Exc

ise-

Pita

gone

liyaw

atta

Kal

utar

a (W

PII

) 74

36

Perc

hes

Div

isio

nal S

ecre

tary

rsquos N

o4

61

86 P

rovi

ncia

l Lan

d C

omm

issi

oner

rsquos

No

-පඉ

fl

dඉ1

1l

iquest0

4

Com

mis

sion

er

Gen

eral

of

La

nd

No

414

192

4

12

122

014

With

bui

ldin

gs

5K

alut

ara-

Kal

utar

aO

ffice

of

the

Supe

rinte

nden

t of

Exc

ise

Exc

ise

Stat

ion-

477

Pe

rche

sW

ith b

uild

ings

6K

alut

ara-

Ber

uwal

aEx

cise

Sta

tion-

Alu

thga

ma

264

8 Pe

rche

sN

o 41

76

653

date

d 31

12

2002

let

ter o

f Com

mis

sion

er G

ener

al o

f La

ndW

ith b

uild

ings

7K

alut

ara-

Hor

ana

Ara

man

agol

la30

per

ches

No

65

255

dat

ed 2

704

200

1Le

tter o

f the

Div

isio

nal S

ecre

tary

Hor

ana

With

bui

ldin

gs

8G

ampa

ha-G

ampa

ha

Wal

ww

atta

Exci

se S

tatio

n- Y

akka

la-E

ast G

ampa

ha 4

190

pe

rche

sN

oiuml$m

dfa2

22

57

date

d 13

10

1999

Lette

r of t

he D

ivis

iona

l Sec

reta

ry G

ampa

haW

ith b

uild

ings

9G

ampa

ha-M

eerig

ama

Exci

se S

tatio

n- O

smire

Wat

ta M

eerig

ama

349

1 pe

rche

s

Div

isio

nal

Secr

etar

yrsquos

No

oacuteszlig

ඉ9

26

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o - ප

ඉක

ොග

ම5

2IV

C

omm

issi

oner

Gen

eral

of

Lan

d N

o4

463

3 -

150

320

10W

ith b

uild

ings

10K

andy

ndash G

agaw

ata

Kor

ale

Offi

ce o

f the

Ass

ista

nt C

omm

issi

oner

of E

xcis

e-

Kan

dy

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e

Exci

se S

tatio

n

705

Pe

rche

sW

ith b

uild

ings

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

12

11N

uwar

a El

iya

- do

Circ

uit

Bun

galo

w

N

uwar

aeliy

a -H

awae

liya

Cra

ton

Vill

age

850

3

Perc

hes

Lette

r No

නඒ

මආ

පප

ැව5

2 da

ted

140

619

91W

ith b

uild

ings

12N

uwar

a el

iya

- do

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n C

rato

n V

illag

e N

uwar

aeliy

a 25

03

Perc

hes

Lette

r No

නඒ

මආ

පප

ැව5

2 da

ted

140

619

91W

ith b

uild

ings

13H

amba

ntho

ta -

This

sam

ahar

amay

aTh

issa

mah

aram

a H

olid

ay R

esor

t M

ahas

enpu

ra40

Per

ches

No

තස

ං61

63

date

d 15

07

1997

Lette

r of t

he D

ivis

iona

l Sec

reta

ry T

hiss

amah

aram

aya

With

bui

ldin

gs

14H

amba

ntho

ta -

Ham

bant

hota

Kot

awal

amul

la9

64

Perc

hes

Ass

ista

nt C

omm

issi

oner

of

Exci

se h

as b

een

info

rmed

to

take

ne

cess

ary

actio

n w

ithou

t del

ayW

ith b

uild

ings

15H

amba

ntho

ta -

Tang

alle

Kat

anga

haw

atta

- Ex

cise

Sta

tion

Tang

alle

261

7 Pe

rche

sPu

rcha

sed

by

the

Hou

se D

evel

opm

ent A

utho

rity

With

bui

ldin

gs

16G

alle

- Fou

r Gra

vet

Offi

ce o

f th

e A

ssis

tant

Com

mis

sion

er o

f Ex

cise

K

urun

duw

atta

Gal

le30

Per

ches

Land

han

ded

over

to th

e D

epar

tmen

t by

lette

r N

oශ

ාකස

mdfa

ම1

of th

e D

ivis

iona

l Sec

reta

ry F

our G

rave

tGal

le d

ated

26

022

007

With

bui

ldin

gs

17G

alle

Elpi

tiya

Exci

se S

tatio

n El

pitiy

a20

Per

ches

No

ඇඉ

3d

ated

19

012

006

Lette

r of t

he D

ivis

iona

l Sec

reta

ry E

lpiti

yaW

ith b

uild

ings

18Po

lonn

aruw

a -

Tham

anka

duw

aO

ffice

of

the

Supe

rinte

nden

t of

Exc

ise

Exc

ise

Stat

ion

Kan

duru

wel

a -

Wes

t Pol

onna

ruw

a10

9 pe

rche

s W

ith b

uild

ings

19Po

lonn

aruw

a -

Tham

anka

duw

aEx

cise

Hol

iday

Res

ort ndash

Polo

nnar

uwa

74 p

erch

es

No

එන

සප

agravef

la9

2 w

ith n

o da

te 1

020

04Le

tter o

f the

Div

isio

nal S

ecre

tary

Tha

man

kadu

wa

With

bui

ldin

gs

20A

nura

dhap

ura

East

Nuw

arag

am

Pala

tha

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n A

nura

dhap

ura

137

5 Pe

rche

sW

ith b

uild

ings

21A

nura

dhap

ura

East

Nuw

arag

am

Pala

tha

Exci

se H

olid

ay R

esor

t ndash A

nura

dhap

ura

107

1 Pe

rche

sW

ith b

uild

ings

22A

nura

dhap

ura

K

ebith

igol

law

aEx

cise

Sta

tion

Keb

ithig

olla

wa

80 P

erch

esLe

tter

No

2

51

ඉඉ

date

d 27

05

2008

of

D

ivis

iona

l Se

cret

ary

Keb

ithig

olla

wa

amp P

rovi

ncia

l Lan

d C

omm

issi

oner

rsquos N

o -

එන

සප

පඑ

ලස

40

60

305

icirc d

ated

07

052

008

With

bui

ldin

gs

23K

urun

egal

a -

Kur

uneg

ala

Padd

y Fi

eld

Land

for T

rain

ing

Cen

ter a

nd E

xcis

e St

atio

n (A

ssis

tant

Com

mis

sion

er o

f Exc

ise (

Nor

th

Wes

tern

Pro

vinc

e)10

0 pe

rche

s La

nd re

ceiv

ed a

s pe

r the

lette

r No

42

981

3ස

බ o

f the

Div

isio

nal

Secr

etar

y K

urun

egal

a da

ted

280

720

00W

ith b

uild

ings

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

13

24K

urun

egal

a -

Bam

unak

otuw

a Tr

aini

ng C

olle

ge P

anad

arag

ama

- La

nd r

ecei

ved

as p

er t

he l

ette

r N

oබ

මඉ

ඩඅ

තප

තස

රාබyuml ප

හණ

ාසල

of t

he D

ivis

iona

l Sec

reta

ry B

amun

akot

uwa d

ated

14

032

013

With

bui

ldin

gs

25K

urun

egal

a ndash

Kul

iyap

itya

Wes

tEx

cise

Sta

tion

Kul

iyap

itya

114

perc

hes

With

bui

ldin

gs

26K

urun

egal

a -M

aho

Exci

se S

tatio

n K

urud

ugah

ayay

a -

Mah

o40

01

Perc

hes

Div

isio

nal

Secr

etar

yrdquos

No

33

157

146

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o - ප

ළාත

ඉfl

dඉ2

මහ

ව6

(1)

C

omm

issi

oner

G

ener

al o

f Lan

d N

o4

146

58 d

ated

05

052

010

With

bui

ldin

gs

27Pu

ttala

m- P

utta

lam

Exci

se S

tatio

n ndash

Putta

lam

Pla

ins P

utta

lam

525

per

ches

D

ivis

iona

l Se

cret

aryrdquo

s N

oප

තඉ

07

63

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o -

පළ

ාතඉ

fl

dඉ6

පත

07

C

omm

issi

oner

G

ener

al o

f Lan

d N

o4

144

7

281

120

07W

ith b

uild

ings

28Pu

ttala

m-M

adam

pe

Exci

se S

tatio

n M

adam

pe59

93

Perc

hes

Land

han

ded

over

to M

rBH

Per

eis

OI

C b

y le

tter N

oම

ාද3

31

100

of

Div

isio

nal S

ecre

tary

Mad

ampe

dat

ed 1

502

200

6W

ith b

uild

ings

29Pu

ttala

m

-Wen

napu

wa

Offi

ce

of

the

Ass

ista

nt

Com

mis

sion

er

of

Exci

se

Bog

ahav

itaW

aikk

ala

O

ffice

of

th

e Su

perin

tend

ent

of E

xcis

e N

atht

hand

iya

Exci

se

Stat

ionW

enna

puw

a

399

3 Pe

rche

s

Div

isio

nal

Secr

etar

yrsquos

No

වෙ

නm

dfaඉ

අතස

රාබyuml

date

d 29

07

2002

Pro

vinc

ial L

and

Com

mis

sion

errsquos

No

- පළ

ාතඉ

fl

dඉ4

වෙ

න -

date

d 11

03

2002

With

bui

ldin

gs

30Pu

ttala

m-C

hila

wIn

gini

wat

ta a

lias G

amsb

ha w

atta

30 P

erch

esO

wne

rshi

p ha

s be

en h

ande

d ov

er t

o th

e Ex

cise

Dep

artm

ent

by

Div

isio

nal

Secr

etar

y C

hila

w o

n 27

07

2015

DS

No

CH

ILN

DI

TRA

NS

319

14

Tend

ers h

ave

been

cal

led

31M

anna

rEx

cise

Sta

tion

Man

nar

204

4 Pe

rche

sC

omm

issi

oner

Gen

eral

of

Land

No

414

190

16

122

009

Lette

r da

ted

090

620

10 o

f Div

isio

nal S

ecre

tary

Man

nar

With

bui

ldin

gs

32Tr

inco

mal

eeEx

cise

Sta

tion

Oris

Hill

Trin

com

alee

_

Ass

ista

nt C

omm

issi

oner

of

Exci

se(E

P)h

as b

een

info

rmed

to ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

W

ith b

uild

ings

33

Bat

tical

oa ndash

K

alam

unai

Eas

t Ex

cise

Sta

tion

Com

plex

Kal

ladi

-Bat

tical

oa

30 P

erch

esLe

tter

No

atildeඑ

සඑ

iumlඑ

නඑ

ලicirc

ස3

77of

D

ivis

iona

l Se

cret

ary

K

alam

unai

With

bui

ldin

gs

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

14

34A

mpa

ra-A

mpa

raEx

cise

Sta

tion

In

dras

arap

ura

Am

para

47

44

Perc

hes

App

licat

ion

for a

lloca

ting

gove

rnm

ent l

ands

for v

ario

us d

epar

tmen

ts

has

been

forw

arde

d to

the

Dep

uty

Com

mis

sion

er o

f Lan

d A

mpa

ra

Ass

ista

nt

Com

mis

sion

er

of

Exci

seha

s be

en

info

rmed

to

ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

Tend

ers h

ave

been

cal

led

35Va

uvni

ya -

Vauv

niya

Offi

ce o

f the

Sup

erin

tend

ent o

f Exc

ise

Vav

uniy

a

Exci

se S

tatio

n45

62

Perc

hes

Lette

r No

27

031

113

02

03 o

f Dis

trict

Man

ager

of N

HD

A d

ated

14

08

2003

With

bui

ldin

gs

36K

ilino

chch

iya-

Kar

awita

K

araw

ita

15 P

erch

esA

ssis

tant

Com

mis

sion

er o

f Ex

cise

has

bee

n in

form

ed t

o ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

W

ith b

uild

ings

37M

onar

agal

a -A

mbi

lipiti

yaEx

cise

St

atio

n Pa

llega

ma

Pa

rani

K

adaw

ura

Wat

ta A

mbi

lipity

a 20

Per

ches

trans

ferr

ed t

o th

e Ex

cise

Dep

artm

ent

by s

peci

men

For

m 2

00 f

or

trans

ferr

ing

asse

ts o

f Maw

eli A

utho

rity

to li

ne in

stitu

tes

W

ith b

uild

ings

38R

athn

apur

aR

athn

apur

a N

ew

Tow

n O

ffice

of t

he A

ssis

tant

Com

mis

sion

er o

f Exc

ise

80 P

erch

esLa

nd h

as b

een

allo

cate

d to

the E

xcis

e Dep

artm

ent b

y th

e let

ter d

ated

28

12

1998

Div

isio

nal S

ecre

tary

Rat

hnap

ura

With

bui

ldin

gs

39M

onar

agal

a -M

onar

agal

aEx

cise

Sta

tion amp

Offi

cial

Qua

rter

Kar

apin

chag

ala

Moo

kala

na M

onar

agal

a 85

Per

ches

Ass

ista

nt C

omm

issi

oner

of

Exci

se h

as b

een

info

rmed

to

take

ne

cess

ary

actio

n in

this

resp

ect w

ithou

t del

ay

With

bui

ldin

gs

40B

adul

la

-Ban

dara

wel

aEx

cise

St

atio

n H

apug

asar

ame

wat

ta

ndashB

anda

raw

ela

402

4 Pe

rche

s

Land

rece

ived

as p

er th

e Div

isio

nal S

ecre

tary

rsquos N

oබ

ණ3

4ර

ාආ1

3amp

Pro

vinc

ial L

and

Com

mis

sion

errsquos

No

- UPL

CL

4B

W1

0 d

ated

20

07

2009

Let

ter

With

bui

ldin

gs

41B

adul

la -

Bad

ulla

Exci

se S

tatio

n ndashK

anup

alla

la-B

adul

la25

Per

ches

With

bui

ldin

gs

42M

atar

a - W

alig

ama

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n

Kot

awila

wat

ta

Kan

dake

tiya

wat

ta

Kan

anke

wew

a w

atta

Mat

ara

Dis

trict

80

Per

ches

Ow

ners

hip

has

been

han

ded

over

by

the

le

tter

of A

ssis

tant

D

ivis

iona

l Sec

reta

ry W

elig

ama

date

d 11

08

2015

With

bui

ldin

gs

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

15

27 Human Resources DivisionHuman Resources Division of the Excise Department of Sri Lanka carries out its operations under the guidence of the Excise Commissioner (Administration Human Resources) and the Deputy Excise Commissioner (Human Resources) Sri Lanka Excise College in Panadaragama of Kurunegala District is the training institute of the Excise Department

Capacity development of Departmental Officers by means of improving knowledge attitudes and skills via theoretical and practical training was the main task of the Human Resources DivisionIt was able to organize various training courses in collaboration with the local and foreign training institutes and the Excise Training College Panadaragama in the year 2018 also

Table 28 - Details of Training Courses conducted by the Excise Training College in the year 2018

Serial No Name of the Course Participants

No of Dates per

Course

Noof Courses

Noof Participants

1 Training Course for Officers attached to duties in Manufactories Warehouses and Distilleries

Officers attached to duties in

Manufactories Warehouses and

Distilleries

02 03 104

2 Training Course for Excise Drivers on maintenance of duty related official documents departmental discipline and essential legal awareness

Excise Drivers 01 04 104

3 Annual Training Course for Firing and Firearm Handling

CEDCEACESuperintendents of Excise Chief

Inspectors of Excise Excise

Inspectors Excise Inspectors

02 09 315

4 Training Course for Development of Integrated Skills for Other Excise Ranks

Sergeant Majors MaleFemale

Excise Guards Sergeants

02 17 570

5 Capacity Development Training Course for Superintendent of Excise appointed on Cover Up basis and Chief Inspectors of Excise promoted in 20161718

Superintendents of ExciseChief

Inspectors of Excise

04 01 26

6 Training Course on DistilleryWarehouse and Manufactory duties and activities for Officers serving in Excise Stations in Northern and Eastern Provinces

Excise InspectorsEG

04 01 45

7 Tamil Language Training Course for Departmental Officers

Excise Inspectors 05 08 206

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

16

bull Local Training Courses

Details of Local Training Courses conducted by other institutes for the Officers of the Department in the year 2018 are as follows

Table 29 -Details of Local Training Courses conducted in the year 2018

No Name of the Course Training Institute Participants

No of Dates per

Course

Noof Courses

Noof Participa-

nts

1 Advanced MS Excel Skills for junior officers

Miloda Excise Guard 02 - 2

2 Advanced Certificate Course on Narcotic Law Implimentation

Colombo School of Business and Management

Excise Inspector 10 - 10

3 Speechcraft Training with the Toastmasters International for Special Grade Officers of All Island Services

SLIDA Additional Commissioner

General of Excise

10 - 1

4 Course on Sinhala Official Letter Writing and Interpretation

NIBM Public Management

Assistant Chief Public Management

Assistant Excise Inspector Excise

Guard

02 - 8

5 Advanced National Diploma in Applied Criminology and Criminal Justice System

Sri Lanka Foundation Institute

Male Female Excise Guards

Every Sunday for a period of one year

- 15

6 English Diploma for Junior Executives

Miloda Excise Inspector Every Friday for a period of one year

- 2

7 Diploma in IT -30th Batch SLIDA Excise Inspector Excise Guard

From 03122018

- 2

8 Scientific Training for Comprehensive Precursor Control Strategy in Sri Lanka

National Dangerous Drugs Control Board

SE Chief Excise Inspector Excise Inspector

Excise Guard

02 - 10

9 Scientific training for comprehensive precursor control strategy in Sri Lanka

National Dangerous Drugs Control Board

Excise Inspector Excise Sergeant Majors Excise

Guard

02 - 10

10 Seminar on Cyber Crimes and the Applicability of Digital Witnesses

Miloda DCE IT Officer Excise

Inspector Excise Guard

01 - 8

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

17

11 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashSri Jayawarenapura Kotte

Excise Driver From 13062018

- 13

12 Financial Regulations in Public Sector

Miloda PMA 02 - 1

13 Training Program On Current Trend of the Internal Audit amp the nature of work

Department of Management Audit

Chief Internal Auditor

01 - 1

14 English Diploma Course for Junior Executives

Miloda Excise Guard One year from

20082018

- 1

15 Diploma Course in English - Level I

SLIDA Chief Inspector of Excise

- 1

16 MS Excel Skills for Junior Executives

Miloda Translator 02 - 1

17 Computer Training Course

ESOFT IT Officer 01 - 1

18 One Day Training Course on Tobacco Industry and Cigarette Manufacturing

Ceylon Tobacco Company

Inspector of Excise

01 16 668

19 Advanced Certificate Course on Narcotic Law Implimentation

Colombo School of Business and Management

Excise Inspector 04 Months from

05082018

- 20

20 Certificate Course on Statistics Analysis (CCSA)

NIBM Excise Inspector Excise Guard

04 Months from

05082018

- 4

21 One day workshop on Malt liquor industry

Lion Beer Company

MaleFemale Excise Guard

01 14 641

22 Training Course for Procurement Process ndashBatch 1

HR Division DCEACE SE OIC

02 01 54

23 Stores and Inventory Management

Miloda Management Assistant

02 - 1

24 General Payroll System Miloda Management Assistant

03 - 2

25 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashKaduwela

KKS 06 - 1

26 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashSri Jayawarenapura Kotte

Excise Driver 06 - 2

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

18

27 Seminar on National Audit Act

Sri Lanka Foundation Institute

ACEAO 01 - 7

28 Workshop on Stress Management

Sri Lanka Foundation Institute

Excise Inspector PMA Excise

Guard

01 - 5

bull Foreign Training Courses

Foreign Training CoursesProgrammes and workshops attended by the Departmental Officers in the year 2018 are given below

Table 210 - Details of Foreign Training Courses attended by the Departmental Officers in the year 2018

No Name of course CentreCountry Name of OfficerDesignation Date

1 PIM International Programme on Strategic Management

Indonesia Mr J Pushpakumara Silva (DCE)

28012018- 04022018

2 ndash do - ndash do - Mr WMMB Wansooriya (DCE)

ndash do -

3 ndash do - ndash do - Mr KMG Bandara (ACE)

ndash do -

4 ndash do - ndash do - Mr AMG Adhikari (ACE)

ndash do -

5 ndash do - ndash do - Mr RMR Bandara (ACE)

ndash do -

6 PIM International Programme on Strategic Management

Australia Mr Gamini Mahagamge (CE)

27022018- 07032018

7 ndash do - ndash do - Mr K Kumarasinghe (DCE)

ndash do -

8 ndash do - ndash do - Mr PC Silva (ACE) ndash do -

9 International Programme on Management

University of Gadjah Mada

Indonesia

Mr RMP Dharmakeerthi (ACE)

22042018- 29042018

10 International Programme on Management

International University of Japan

Mrs BMS Bandara ndash Additional Commissioner General of Excise

08052018- 16052018

11 International Programme on Management

Kasetsart University Bangkok

Mr J Shantha Deva De Silva Asst Commissioner of Excise

15072018- 22072018

12 International Programme on Management Auditing for the Public Sector Internal Auditors

University of Malaysia

Ms MN Priyangika Fernando Chief Internal Auditor

02092018 - 09092018

13 Diploma in Public Procurement and Contract Administration DIPPCA Practical Fulfillment

UK Mr LAD Liyanarachchi(Excise Inspector)

09092018-19092018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

19

14 International Programme on Management

Kasetsart University Bangkok

Mrs AHMSP Abeysinghe Administrative Officer

25112018- 02122018

15 International Programme on Strategic Management in Indonesia

University Gadjah Mada

Mr Sameera Thushan Jayawardena Deputy Commissioner of Excise (Admin)

09122018- 16122018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Chapter 3

3 Implementation of New Policies

31 Introduction32 New Excise Notifications Issued amp Implemented in 2018

Excise Department of Sri Lanka | Performance Report - 2018

22

31 IntroductionNew Excise Regulations and Rules have been enacted as a measure of further enforcement of the government policy of minimizing the use of liquor and tobacco and as a positive approach towards establishing an efficient control over liquor and tobacco industries Among

the above introduction of the Tree Tapping License System (Excise Notification no082018) for the purpose of proper supervision of the Toddy Industry can be considered as a milestone Accordingly 12 Excise Notifications were issued in year 2018 revising the practical issues identified in prevailing Excise Notifications

32 New Excise Notifications Issued amp Implemented in the Year 2018

31 Table New Excise Notifications issued amp implemented within the year

Excise Notification

No

Gazette No amp Date of Issue Description Effective

Date

012018 No 205321 10012018

Opening and Closing hours of the Excise Licensed Premises

11012018

022018 No 205326 10012018

Revision of the Condition No5 of the Excise Notification No666

10012018

032018 No 205441 18012018

Opening and Closing hours of the Excise Licensed Premises (Cancellation of ENNos012018 amp 686)

18012018

042018 No 205442 18012018

Revision of the Condition No5 of the Excise Notification No666

18012018

052018 No 205509 23102018

Revision of the Excise Notification No 1001 by exclusion of the word ldquopulprdquo

23012018

062018 No205509 23012018

Revision of the Excise Notification No 1002 by exclusion of the word ldquopulprdquo

23012018

072018 No 205932 21082018

Excise duty on import of Non Potable Spirits (Cancellation of 999 amp1005)

21022018

082018 No 206602 09042018 Toddy Tapping Licence Fees 16042018

092018 No 206557 06042018

Revision of License Fees on Bottling Toddy (Revision of Excise Notification No1004 )

01042018

102018No 207523 13062018

Revision of Regulations on Non Potable Spirits Imported to Sri Lanka (Updating ENNo 72018)

13062018

112018 No 207524 13062018

Revision of Opening and Closing hours of Toddy Taverns (Revision of ENNo 032018)

13062018

122018 No209150 03102018

Excise duty on import of Non Potable Spirits (Revision of ENNo 072018)

04102018

Cha

pter

3 |

Im

plem

enta

tion

of N

ew P

olic

ies

Chapter 4

4 Auditing

41 Introduction42 Internal Audit Division

Excise Department of Sri Lanka | Performance Report - 2018

24

41 IntroductionInternal audit unit is entrusted with the responsibility of reporting to the Head of the Department having carried out independent evaluations on the effectiveness of the internal systems of the department and coordinating the Head of Department with the officers who are assigned various departmental duties

Specially Internal Audit Division creates the environment for the Head of Department to take necessary and urgent measures to remedy the risk areas related to financial control having conducted Audit and Management Committees on time with the participation of the Departmental Head and a representative from the Auditor Generalrsquos Department

In addition to the above Internal Audit Division assists to reinforce the existing administrative system having studied the weaknesses in administrative systems through identification and focusing on the risk areas in procedures pursued for achieving departmental goals while implementing internal audit programmes prepared in line with the changes of the management and financial environment which exists in the Department

42 Internal Audit UnitActivities of the Internal Audit Division have been carried out based on the internal audit plan of the year 2018 under the direct supervision of the Commissioner General of ExciseIt has also proposed internal control methods required to avert the defects which could be observed in processes of collecting revenue based on Excise ordinance Excise Notifications Financial Regulations and Establishments codes

Audit Programs conducted in the Year 2018

Offices of the Assistant Commissioner of Excise - Kalutara Kandy Galle Rathnapura

GampahaOffices of Excise Superintendents - Kalutara Hambantota Kandy Galle

Matara Kegalle Ratnapura GampahaExcise Stations - Hambantota Tangalle Padukka Kandy

Elpitiya Negombo Matara Kegalle Ruwanwella Rathanapura Balangoda Poogoda Gampaha Meerigama

Special Operations Bureaus of Excise - Kandy GalleLicensed Premises - 6 licensed premises under the Excise

Stations of Negombo and Galle

Five Management Audit Committee meetings have been conducted under the patronage of the Commissioner General of Excise and the participation of all staff officers in the Excise Head Office and the Audit Superintendent of the Government Audit Unit in the year 2018 Measures have been taken to implement the decisions taken at Management Audit Committee meetings held at the Ministry through all staff officers and to discuss the observations and issues raised by Auditor Generalrsquos queries and internal audit reports for the purpose of strenghthening the internal control of the Department

Internal Audit Division has been able to guide the Department to achieve its aims and targets through all these programs

Cha

pter

4 |

Aud

iting

Chapter 5

5 Accounts Division

51 Introduction52 Revenue Account53 Reward Fund Account54 Appropriation Account (2018)55 Analysis of Income and Expenditure56 Advance Account

Excise Department of Sri Lanka | Performance Report - 2018

26

51 IntroductionThis Department has fulfilled all the duties related to excise revenue on behalf of the Sri Lankan Government in its history of over one hundred years However several of the revenue sources out of which we gathered income had to be transferred to Provincial Councils as per the 13th amendment to the Constitution Revenue Sources thus transferred are as follows

1 Annual Excise License Fees

2 Rent Sales

3 Fines imposed by Courts

Following taxes and fees are charged by the Excise Department

Government Revenue Head Relevant Taxes and Fees

1002-04-01 - All receipts related to Excise Duties

1 Excise Duties

2 Late Charges on Excise Duties

3 Purchase of Spirits (Local and imported)

4 License Fees

5 Excise License Application Fees

6 Renewal of Excise Licenses

7 Transfer of Excise LicensesChange of Names and addresses

8 Charges on Toddy Collecting Centre

1002-06-00 - All receipts related to Tobacco

1 TobaccoTax (Local and imported)

2 License fees for Tobacco Manufacturing

3 Application fees for Tobacco Manufacturing License

4 Renewal of Tobacco Manufacturing Licenses

5 Transfer of Tobacco Manufacturing Licenses Change of Names and addresses

6 Late fees

7 Charges on storing tobacco products

Main tasks carried out by the Accounts Division are as follows

bull Collection of Excise Revenue

bull Incurring Recurrent and Capital Expenses

bull Public Officersrsquo Advance Account Activities

bull Supplying all Departmental Requirements

bull Maintaining the Reward Fund

Following activities are done by the Accounts Division parallel to the process of keeping accounts on the above tasks

bull Preparing the Revenue Accounts for the Excise Revenue

bull Preparing the Departmental Appropriation Account

bull Preparing the Public Officersrsquo Advance Account

bull Preparing the final accounts for the Reward Fund

Cha

pter

5 |

Acc

ount

s Div

isio

n

Excise Department of Sri Lanka | Performance Report - 2018

27

52 Revenue AccountThis department gathers and keep records of the Excise and Tobacco tax income intended for the Sri

Lankan Government revenue Excise revenue of the previous 6 years is given in the following chart

Table 51 - Revenue of Preceding Years

Year Excise Duty (Rs) Tobacco Tax (Rs) Total Tax (Rs)2018 113890332214 45367003 1139356992172017 113214008524 45749663 1132597581872016 120238067703 39819451 1202778871542015 105263548521 34049349 1052975978702014 69087998769 35606823 691236055922013 66008326747 33042507 66041369254

53 Reward Fund AccountExcise Department operates a reward fund which is nourished by the composition fees imposed on acts of violating the excise license regulations and rewards are paid out of this Fund for persons who contribute to said tasks

In addition to the above 15 of the annual income of the reward fund is annually transferred to the Consolidated Fund Receipts for the year 2018 was Rs1778 million and Rs1129 million have been incurred as rewards and other expenses while Rs 325 million has been transferred to the Consolidated Fund

Table 52 ndash Details of the Reward Fund

2018(Rs) 2017 (Rs) 2016 (Rs)Receipts 177875203 133366877 136954590Payments

bull Composition Fees 101516518 76643861 71173912bull To Government Consolidated Fund 32579338 20339024 21933812bull For Special Raids - 600000 771050bull For Trainings and Academic Activities - - 2331515bull For Sports Recreation and Education - 50000 -bull Purchase of library books - - -bull Purchase of Furniture and Equipment - 3939940 1194000bull Purchase of Computers 11400000 - -

Total Expenditure 145495856 101572825 97404289

54 Appropriation Account (2018)All expenses required for fulfilling departmental objectives are made from this account

Table 53 - Appropriation Account

Type of Expenditure Estimated Provision (Rs) Expenditure(Rs)

Personnel Remunerations 671450000 658619293

Other Recurrent 455776000 159066161

Capital 529974000 183786422

Total 1657200000 1001471876

Cha

pter

5 |

Acc

ount

s Div

isio

n

Excise Department of Sri Lanka | Performance Report - 2018

28

55 Analysis of Income and ExpenditureExcise income is generated through two main sources Income generated in the year 2018 is given below

Excise Revenue - 113890332214Tobacco Tax Revenue - 4545367003

Total Revenue - 113935699217

Departmental expenditure can be categorized as recurrent and capital Expenditure incurred in 2018 is as follows

Recurrent Expenditure - 817685455Capital Expenditure - 183786421

Total Expenditure - 1001471876

56 Advance Account This Division provides loan advances for the entire staff of the Department by the Government Officers Advance Account An amount of Rs59837200 has been given out by this account as distress loans for 374 officers special advances for 92 officers and festival advances for 759 in the year 2018

Table 55 - Advance Account Particulars

Description

2018 2017 2016

Amountallocated for the

Department

Actual value

Amount allocated for the

Department

Actual value

Amount allocated for the

Department

Actual value

Receipts 60000000 59837200 45000000 45572284 38000000 37976126

Minimum Receipt Limit 37000000 36442370 34000000 34426562 30000000 31465892

Maximum Debit Limit 250000000 163631147 177000000 140236317 171000000 129234392

Table 56 ndash Acquisition of Capital Assets

Vote No Detail Total Expenditure (Rs)

248-1-1-2102 Furniture and Office Equipment 11235454

248-1-1-2103 Machinery and Plants 17000000

248-1-1-2104 Construction of Buildings i Head Office

ii Regional Offices

47997925 69978561

Cha

pter

5 |

Acc

ount

s Div

isio

n

Chapter 6

6 Law Enforcement

61 Introduction62 Legal Division63 Bureaus of Excise Special Operations

Excise Department of Sri Lanka | Performance Report - 2018

30

61 IntroductionLaw Enforcement Division is under the supervision of the Commissioner of Excise (Law Enforcement) and Deputy Commissioner of Excise (Law Enforcement)

Following activities were monitored by this Division

i Setting detection targets and supervision of Excise Officers

ii Conducting progress review meetings at regional level

iii Recommendation of special commendations

iv Levying composition fees for technical crime reports

v Collecting and analyzing of information on detections

vi Taking necessary actions for public petitions

vii Coordinating with parallel institutions and attending relevant meetings

Department was able to achieve 49312 detection targets rendering a higher contribution for implementing government policy in the year 2018 A large number of massive detections of illegal liquor drugs and imported contraband liquor stocks could be carried out through motivation of Excise Officers attached to the regional stations Special Operations Bureaus and the Narcotic Unit

Rs25362916500 was collected as fines having taken legal actions against 49312 detections carried out in the year 2018 Confiscation of 10000 litres of Spirits with a market value over Rs6 crores imported to the country having submitted forged documents to Sri Lanka Customs was one of the most outstanding detections carried out by the officers attached to the Law Enforcement Division A case was filed in this regard and a fine of Rs350000 was imposed by the Magistrate Courts Negombo

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

31

Tabl

e 6

1 ndash

Det

ails

of D

etec

tions

Dis

tric

t

Exc

ise

Ord

inan

cePo

ison

sOpi

um a

nd D

ange

rous

Dru

gs

Ord

inan

ceTo

bacc

o Ta

x A

ctN

atio

nal A

utho

rity

Act

on

Tob

acco

and

Alc

ohol

Total Noof Detections

UMA

PUML

PUDS

P of U

UST

UPT

UPA

USA

USFL

Cocane

Cannabis

Heroine

Other Narcotic

Drugs

Contraband Cigarettes

Other Tobacco Related

Selling Cigarettes to persons

under age of 21 yrs

Smoking in Public Places

Col

ombo

381

1054

1

461

144

258

202

1736

434

1921

867

00

4220

Kal

utar

a

114

149

1570

623

587

40

6519

096

240

22

00

3160

Gam

paha

98

331

05

921

215

320

51

384

676

418

16

019

150

40K

andy

3215

1165

29

414

286

269

063

112

118

474

5161

431

16M

atal

e

23

3120

0

1210

50

512

80

53

022

10

053

5N

uwar

a- E

liya

3

114

29

120

046

516

40

258

160

085

206

1181

Kur

uneg

ala

204

3133

66

759

432

680

100

525

5422

1930

4054

Putta

lam

791

1358

33

666

07

900

206

180

039

564

7927

3190

Bad

ulla

7

928

4

180

361

012

729

60

30

37

1189

013

81M

onar

agal

a

96

265

316

252

217

736

081

60

050

039

942

Gal

le

21

513

410

91

1637

44

249

644

767

53

101

00

2822

Mat

ara

1521

923

3

031

021

123

40

62

00

048

099

9H

amba

ntot

a

1918

412

10

439

016

815

20

102

50

131

84

1045

Rat

hnap

ura

61

153

1203

7

332

6218

042

55

5025

354

1729

Keg

alle

95

1813

65

709

025

00

60

01

20

4116

32A

nura

dhap

ura

471

117

95

3425

323

960

107

301

911

08

2616

Polo

nnar

uwa

3612

419

0

10

4250

030

00

11

03

595

Jaffn

a9

29

58

711

551

175

03

00

162

850

147

143

3090

Vavu

nia

0

03

17

511

00

353

05

00

36

154

5755

1M

anna

r

10

2

623

018

100

130

00

1929

170

291

Kill

inoc

hchi

7

096

99

253

02

00

00

019

960

457

6M

ulai

thiv

u3

220

1

018

92

33

03

00

388

028

483

Bat

icol

a6

437

51

40

998

02

00

125

351

216

606

Am

para

00

10

5627

211

659

036

62

539

624

67

1112

Trin

com

alee

180

332

0

710

2997

012

00

314

2724

645

Nar

cotic

- Uni

t

00

4

00

00

142

466

622

16

00

011

15B

SO25

129

1631

4

240

690

304

017

13

91

00

2586

Tot

al 1

814

83

9 2

122

4 9

1

760

5

502

3

1 2

450

323

0

212

361

6

217

1

48

21

39

1

331

10

36

1

866

4

931

2

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

32

Note- Definitions of Acronyms used in the Table 61UMA= Unlawful Manufacture of ArrackPUML= Possession of Unlawfully Manufactured LiquorPUDS= Possession of Unlawfully Distilled SpiritP of U= Possession of UtensilUST= Unlawful Sale of ToddyUPT= Unlawful Possession of ToddyUPA= Unlawful Possession of ArrackUSA= Unlawful Sale of ArrackUSFL= Unlawful Sale of Foreign Liquor

62 Legal DivisionLegal Division operated under the direct supervision of the Additional Commissioner General of Excise (Revenue Policies amp Administration)

Scope of this Division includes supplying and forwarding required information pertaining to cases filed by licensees and Excise Officers to the Attorney Generalrsquos Department appearing before the Courts for such cases representing the Commissioner General of Excise and rendering legal assistance for notifications circulars rules and regulations issued by the order of Commissioner General of Excise

Moreover it works in collaboration with the Attorney Generalrsquos Department Legal Draftsmenrsquos Department and other relevant institutes and departments and take necessary actions related to legal issues of regional excise stations and licensed premises

Table 62 ndash Classification of Cases

Classification of Cases Noof Cases in 2018

Supreme Court Cases 05

Appeal Court Cases 07

63 Bureaus of Excise Special OperationsNarcotic Unit Colombo has been established for controlling narcotic drugs covering the whole island and the Special Operation Bureau Colombo has also been established for detection of islandwide illegal liquor and drugs as well as the discrepancies of licensees and taking actions against them In addition to the above four other special operations bureaus

have been established in CentralNorth Western Southern and North Central Provinces All these units operate under the supervision of the Commissioner General of Excise Commissioner of Excise (Law Enforcement) and the Deputy Commissioner of Excise (Law Enforcement)

bull Excise Narcotic Law Enforcement Unit

The Narcotics Unit which was established in November 1985 for the purpose of enforcing the Law under the Poisons Opium and Dangerous Drugs Ordinance has been operating in No 15 Park Avenue Colombo 08 since 10032016

1115 detections have been carried out by the Narcotics Unit during the year 2018 out of which 1091 detections were on narcotic drugs while 622 detections were on Heroine and 466 detections on Ganja Cannabis In addition to the above 03 detections on other drugs18 detections under the Excise Ordinance and 06 detections under Tobacco Tax Act have been carried out Rs 68 Million has been charged as fines for the cases filed in the High Courts and the Magistrate Courts with respect to the above raids

bull Special Operations Bureau (Colombo)

This Bureau which functions as a Unit of curbing all excise crimes in the island based on complaints received to the Commissioner General of Excise from the general public has carried out 2586 detections and the Rs232 million of fines have been collected 73 Technical Crime Reports have been submitted by this Bureau related to violation of conditions by licensed premises within the year and a composition fee of Rs15 million has been accumulated to the government by the end of the year 2018

bull Special Operations Bureau - (Central Province)

A total sum of Rs80 million has been earned to the Government by this unit as fines having conducted 1632 successful raids including 26 raids on narcotic drugs and illicit liquor distillation

This bureau has submitted 02 Technical Crime Reports with respect to the violations of conditions by licensed

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

33

premises and added Rs 60000 to the excise income by the end of the year 2018

bull Special Operations Bureau - (Southern Province)

Southern Provincial Special Operations Bureau is established in Galle for carrying out operations in the Southern Province

This unit has been able to carry out 1394 successful detections during the year under review and add Rs72 million worth fines to the Government having filed cases against them

In addition to the aboveit has been able to bring in a composition fee of Rs12 million through 21 Technical Crime Reports pertaining to violations of conditions by licensed premises

bull Special Operations Bureau - (North Central Province)

North Central Provincial Special Operations Bureau

which is located in Anuradhapura city for conducting its operations in Northern amp North Central Province

This unit has been able to carry out 1338 detections during the year under review and charged Rs100 million as fines through cases filed based on said detections

bull Special Operations Bureau - (North Western Province)

North Western Provincial Special Operations Bureau is located in Kurunegala City

This unit has been able to carry out 1607 successful raids during the year under review It has earned Rs108 million worth fines having filed cases based on these detections Further Rs 02 million has been accumulated to the government as composition fees having submitted 12 Technical Crime Reports against licensed premises which have breached excise conditions

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

34

Tabl

e 6

3 ndash

Det

ails

of D

etec

tions

Car

ried

Out

by

the

Spec

ial O

pera

tions

Bur

eaus

Uni

t

Exc

ise

Ord

inan

ce

Pois

onsO

pium

an

d D

ange

rous

D

rugs

O

rdin

ance

Toba

cco

Tax

Act

Nat

iona

l A

utho

rity

Act

on

Tob

acco

and

A

lcoh

ol

Total Noof Detections

UMA

PUML

PUDS

P of U

UST

UPT

UPA

USA

USFL

Cocane

Cannabis

Heroine

Other Narcotic Drugs

Contraband Cigarettes

Other Tobacco Related

Selling Cigarettes to persons under

age of 21 yrs

Nar

cotic

- -

4 -

-

-

-

-

14

466

622

3 6

- -

-

1115

SO

B(C

entra

l)26

411

01 -

2521

01

4519

212

50

81

00

1632

SO

B (

NW

P)

9311

1344

- 0

310

537

3827

49

80

016

07

SO

B(S

outh

ern)

90

7847

9 -

382

417

544

125

210

50

00

1394

SO

B(N

CP)

19

31

966

- 49

63

973

245

06

20

013

38

SO

B(C

olom

bo)

251

29

163

1 -

4 24

0 6

90

304

17

1 3

9 1

- -

2586

Tota

l65

3

123

5

525

- 8

1 56

9 14

32

4 1

061

582

662

20

43

12

- -

967

2

Not

e-

Def

initi

ons o

f Acr

onym

s use

d in

the

Tabl

e 6

3U

MA

= U

nlaw

ful M

anuf

actu

re o

f Arr

ack

PUM

L= P

osse

ssio

n of

Unl

awfu

lly M

anuf

actu

red

Liqu

orPU

DS=

Pos

sess

ion

of U

nlaw

fully

Dis

tille

d Sp

irit

P of

U=

Poss

essi

on o

f Ute

nsil

UST

= U

nlaw

ful S

ale

of T

oddy

UPT

= U

nlaw

ful P

osse

ssio

n of

Tod

dyU

PA=

Unl

awfu

l Pos

sess

ion

of A

rrac

kU

SA=

Unl

awfu

l Sal

e of

Arr

ack

USF

L= U

nlaw

ful S

ale

of F

orei

gn L

iquo

r

Cha

pter

6 |

Law

Enf

orce

men

t

Chapter 7

7 Revenue Operations Division

71 Introduction72 Information Technology Division 73 Revenue Operations Division74 Types of Excise Licenses 75 Excise Licenses which operated in the year 2018

Excise Department of Sri Lanka | Performance Report - 2018

36

71 IntroductionRevenue Operations Division is operated by two Deputy Commissioners of Excise under the supervision of the Commissioner General of Excise and the Deputy Commissioner of Excise (Revenue Operations and Law Enforcement) VizDeputy Commissioner of Excise (Revenue Licenses) and Deputy Commissioner of Excise (Supply Chain Regulations amp IT)

72 Information Technology UnitThis unit has been established under Deputy Commissioner of Excise (Supply Chain Regulations amp IT)

This unit extends its assistance to monitor and maintain the software system (LRARS) which operates in the license division for registration and issuing of liquor licenses and thereby contributes to provide customers a faster service

Further updating and maintaining the official web site is one of the key roles of the IT division and the website is being redesigned with the intension of providing a higher customer service

Feeding data to the software pertain to payment of rewards to the officers serving in the Department and obtaining relevant reports are done by this unit and Rs82466139 of reward allowances for officers have been calculated with computer assistance for Rs 133474335 of composition fees charged with respect to 4952 Technical Crime Reports and submitted to the Accounts Division for the year 2018

In addition to the above IT Unit extends its services by way of identifying the IT requirements of the Department gathering relevant information assisting the Technical Evaluation Committees and by resource contribution for IT training courses

Necessary measures are being taken to obtain IT assistance to the Department under the Public Sector Efficiency Strengthing Project (PSESP) which is implemented by the World Bank and the Europian Union Approval of the Ministry of Finance has been granted to receive an IT Solution to the Excise Department and the consent has been expressed by the Information amp Communication Technology Agency

to render the required consultancy and resources for this endeavor Accordingly as the initial phase of the above a web interface has been created by our department for the RAMIS Project implemented by the Department of Inland Revenue

73 Revenue Operations UnitThis Division operates under the supervision of the Deputy Commissioner of Excise (Revenue Licenses) It carries out tasks related to granting approval to Divisional Secretaries to issue licenses for selling liquor directly issuing licenses for liquor manufactories distilleries storeswarehouses and vinegar manufactories issuing new licenses annual renewals and related tasks granting approval for all activities of the liquor industry including manufacturing of liquor and issuing of spirits In addition to above it issues all island liquor transport permits and also maintains files pertain to all liquor licenses

74 Types of Excise LicensesTypes of Excise licenses issued by this Department-

FL 1 Licence to manufacture malt liquorFL 1 A Licence to manufacture country

made foreign liquorFL1 B Licence to manufacture milk punch

andor wineFL1 C Licence to manufacture country

made foreign spirits from spirits distilled from the coconut or any of its products other than toddy

FL 3 Wholesale Licence for liquorFL 4 Retail Licence for liquorFL 5 Foreign Liquor Tavern License FL 7 Hotel LicenceFL 8 Hotel Bar LicenceFL 9 Entertainment Bar Licence for

CinemasFL 10 Railway Restaurant LicenceFL 11 Restaurant LicenceFL 12FL 13

Rest House LicenceProprietary Club License

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

37

FL 13 A Members only ClubsSocial Club Licence

FL 14 Occasional LicenceFL 15 Supplementary Licence to extend the

hours of saleFL 16 Auctioneerrsquos LicenceFL 17 Rectified Spirits LicenceFL 18 Medicated Wine Licence

FL 22 A Licence for retail sale of Beer Ale Stout and Wine

FL 22 B Licence for consumption of Beer Ale Stout and Wine at the premises

Special Licence issued under the Excise Notification 936

Licence for Storage and Warehouses

Licence for distributing (Manufacturersrsquo Wholesale) ArrackBeerForeign liquor

Licences for manufacturing Industrial Products usingEthyl Alcohol

Licence for selling wine spirits

Licence for the importation and possession of non- potable spirit

Licence for manufacturing amp selling processed Molasses Palmyra Special Coconut Arrack and or for manufacture amp issue to the wholesale outlets

Distillery License

License to manufacture Vinegar

License for bottling toddy

License to collect toddy

License for bottling

License for production and sale of fermented toddy

License for exporting liquor

License for importing foreign liquor

License for Toddy Taverns sold by Tender

License for importing foreign liquor

License for manufacturing tea cider

Toddy and Arrack licence for Estate Canteens

Special Three year approval for hotels (Boutique Villas)

Auxiliary Licenses

bull License for selling Arrack (AFL 1AFL2 AFL3 AFL4)bull License for selling bottled toddy

75 Excise Licenses issued amp operated in the year 2018

Table 71 Number of Distillery and Manufactory Licenses operated in the financial year of 2018

Table 72 Number of foreign liquor Licenses operated in the financial year of 2018

Table 73 Number of foreign liquor Licenses operated in the financial year of 2018

Table 74 New Licenses issued from 2006 to 2018

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

38

Tabl

e 7

1 N

umbe

r of

Dis

tille

ry a

nd M

anuf

acto

ry L

icen

ses O

pera

ted

in th

e Fi

nanc

ial Y

ear

of 2

018

Dis

tric

tL

icen

ses

for

Spir

it D

istil

leri

es

Lic

ense

s fo

r Arr

ack

Man

ufac

tori

es

Lic

ense

s for

Cou

ntry

m

ade

fore

ign

liquo

r m

anuf

actu

ring

lice

nses

Lic

ense

s for

m

anuf

actu

ring

med

icin

al

prep

arat

ions

incl

udin

g E

au-d

e-co

logn

e

Lic

ense

s fo

r Vin

egar

M

anuf

acto

ries

Bee

r M

anuf

actu

ring

L

icen

ses

AM

06G

rand

To

tal

Col

ombo

16

223

--

1244

Gam

paha

27

47

-1

1031

Kal

utha

ra4

53

31

-4

20K

andy

13

11

--

915

Mat

ale

--

--

--

--

Nuw

araE

liya

--

--

--

55

Gal

le-

--

--

-5

5M

atar

a-

-2

--

--

2H

amba

ntot

a-

--

--

-3

3Ja

ffna

33

--

--

410

Man

nar

--

--

--

--

Vavu

niya

--

--

--

33

Kili

noch

chi

--

--

--

--

Bat

tical

oa-

--

--

-5

5A

mpa

ra1

--

--

--

1Tr

inco

mal

ee-

--

--

-3

3K

urun

egal

a1

1-

--

16

9Pu

ttala

m1

1-

--

-5

7A

nura

dhap

ura

--

--

--

77

Polo

nnar

uwa

--

--

--

11

Bad

ulla

-2

--

--

68

Mon

arag

ala

2-

--

--

-2

Rat

hnap

ura

--

--

--

66

Keg

alle

--

--

--

--

Mul

laiti

vu-

--

--

--

-To

tal

1628

1234

12

9418

7

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

39

Tabl

e 7

2 N

umbe

r of

For

eign

Liq

uor

Lic

ense

s Ope

rate

d in

the

Fina

ncia

l Yea

r of

201

8

Distr

ict

Fore

ign

Liqu

or

whole

sales

lic

ence

s FL-

3

Fore

ign

Liqu

or R

etail

licen

ses F

L-4

Fore

ign L

iquo

r Ta

vern

Lice

nse

FL-5

Hotel

Li

cens

es

FL-7

Hotel

bar

Lice

nses

FL-

8En

terta

inm

ent

bar l

icens

es F

L-9

Railw

ay

resta

uran

t FL

-10

Resta

uran

t FL

-11

Rest

Hous

e FL

-12

Prop

rieta

ry

Club

Li

cens

e-FL

13

Mem

bers

On

ly Cl

ub

licen

ses

FL13

A

Recti

fied

sprit

s lic

ense

FL

-17

Gra

nd

Tota

l

Col

ombo

2119

53

8316

906

0121

22

142

-73

5G

ampa

ha10

119

-93

113

3-

893

-2

143

3K

alut

hara

224

144

725

-13

5-

1-

167

Kan

dy1

793

5773

1-

264

16

125

2

Mat

ale

-27

-32

36-

-12

1-

1-

109

Nuw

araE

liya

111

25

2629

1-

243

-3

-20

4G

alle

349

-82

82-

-25

1-

2-

244

Mat

ara

-32

-30

293

-14

3-

8-

119

Ham

bant

ota

117

-22

213

-2

1-

--

67Ja

ffna

230

-10

11-

-10

--

5-

68M

anna

r-

4-

22

--

31

-1

-13

Vavu

niya

-11

-5

61

-4

1-

--

28K

ilino

chch

i-

--

22

--

--

--

-4

Bat

tical

oa1

22-

1214

--

71

--

-57

Am

para

121

-11

11-

-5

1-

1-

51Tr

inco

mal

ee1

13-

1419

2-

7-

--

-56

Kur

uneg

ala

156

-23

232

-23

4-

--

132

Putta

lam

-33

211

113

-8

4-

1-

73A

nura

dhap

ura

246

-30

32-

-5

1-

--

116

Polo

nnar

uwa

-16

-18

20-

-6

1-

--

61B

adul

la1

50-

3130

1-

193

-2

-13

7M

onar

agal

a-

24-

1819

--

72

-1

-71

Rat

hnap

ura

161

-12

194

-15

31

--

116

Keg

alle

-37

-17

173

-15

1-

2-

92M

ulla

itivu

-1

-2

2-

-3

--

--

8To

tal

4910

8014

705

862

381

554

463

782

3413

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

40

Tabl

e 7

3 N

umbe

r of

fore

ign

liquo

r L

icen

ses o

pera

ted

in th

e fin

anci

al y

ear

of 2

018

Dis

tric

t

Bee

r A

le S

tout

an

d w

ine

licen

se

for

reta

il sa

le

22A

Bee

r A

le S

tout

an

d w

ine

licen

se fo

r co

nsum

ptio

n in

the

prem

ises

22B

Spec

ial T

hree

Ye

ar A

ppro

val f

or

Bou

tique

Vill

as

Est

ate

Can

teen

Se

lling

Arr

ack

Todd

y Ta

vern

Lic

ense

s

Est

ate

Can

teen

Se

lling

Tod

dy

Bot

tled

Todd

y M

anuf

acto

ry

Lic

ense

s

Arr

ack

Who

lesa

le

licen

ses

Gra

nd

Tota

l

Col

ombo

3018

21-

--

--

69G

ampa

ha43

428

--

--

-93

Kal

utha

ra8

89

-1

1-

431

Kan

dy15

135

-2

2-

-37

Mat

ale

912

7-

--

--

28N

uwar

aEliy

a16

45

-5

--

-30

Gal

le5

1713

--

--

-34

Mat

ara

11

5-

--

--

7H

amba

ntot

a-

46

--

--

111

Jaffn

a-

-2

--

--

-2

Man

nar

11

--

24-

--

26Va

vuni

ya3

--

-41

--

-44

Kili

noch

chi

--

--

50-

--

50B

attic

aloa

92

12-

6-

-3

32A

mpa

ra-

--

--

--

--

Trin

com

alee

21

3-

3-

-1

10K

urun

egal

a16

4-

-5

--

-25

Putta

lam

157

2-

24-

--

48A

nura

dhap

ura

25

2-

1-

-1

11Po

lonn

aruw

a4

2-

--

--

-6

Bad

ulla

162

--

25

--

25M

onar

agal

a7

6-

--

--

-13

Rat

hnap

ura

25

-2

22

--

13K

egal

le5

5-

--

--

-10

Mul

laiti

vu-

--

-24

--

-24

Tota

l20

915

910

02

190

10-

1067

9

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

41

Table 74 - New Licenses issued from 2006 to 2018

Year Number of New Licenses issued

2006 35

2007 42

2008 36

2009 40

2010 51

2011 41

2012 55

2013 62

2014 83

2015 52

2016 38

2017 10

2018 74

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Chapter 8

8 Excise Duties on Locally Manufactured Liquor Spirits Tobacco amp Cigarettes

81 Introduction82 List of Licensed Liquor Manufacturers83 List of Liquor Manufacturers with Suspended Licenses 84 List of Licensed Distilleries 85 List of Licensed Stores and Warehouses 86 List of Licensed Vinegar Manufacturers 87 List of Excise Licensees for Manufacturing Industrial Products88 Liquor Production and Tax Income in 201889 Spirit Manufacturing issuing in 2018 810 Tobacco Tax811 Income Analysis

Excise Department of Sri Lanka | Performance Report - 2018

44

81 Introduction

Calculation of liquor tax income and operating the relevant computer data as well as maintenance of reports data and documents pertaining to liquor manufactories warehouses and distilleries are carried out by the Revenue Division under the supervision of the Commissioner General of Excise and the Deputy Commissioner of Excise (Revenue and License)

Liquor manufactories warehouses and distilleries toddy taverns and vinegar manufactories operate under full supervision of the Excise Department Local liquor (Arrack) Country Made Foreign Liquor Wine Sake Bottled Toddy and Beer are manufactured in manufactories Arrack and foreign liquor are considered as hard liquor while toddy wine and beer are considered as soft liquor

Ethyl Spirits are manufactured in Distilleries the spirits manufactured in Sri Lanka are categorized as Rectified Spirits Coconut Spirits and Palmyrah Spirits Coconut and Palmyrah Spirits are distilled from Coconut and Palmyrah toddy while rectified spirits are distilled in Sevenagala and Palwatta Distilleries from Molasses which is a byproduct of sugar production

Rectified spirits are manufactured using the byproduct which is produced in the process of manufacturing Sake with corn starch as the base Further Ethyl Spirits are imported for liquor manufacturing and for industrial purposes

05 liquor manufactories namely Seeduwa Bandarawatta Seeduwa new warehouse Kalutara warehouse No01 Nawayalathenna Warehouse and Badulla warehouse operated under Distilleries Company of Sri Lanka (Pvt) Ltd and 02 manufactories namely Walisara and Aluthgama operated under WMMendis Company In addition to above 16 liquor manufactories are being operated in Sri Lanka at present

82 List of Licensed Liquor Manufacturers

I Distilleries Company of Sri Lanka Ltd 110 Norris Canal Road Colombo 10

II Rockland Distilleries LtdNo16024 Kirimandala Mawatha Colombo 05

III International Distillers Ltd Kotalawala Kaduwela

IV WM Mendis amp Company Ltd Welisara Ragama

V Periceyl Company (Pvt) Ltd No 110 Norris Canal Road Colombo 10

VI V A Distilleries (Pvt) LtdNo324High LevelRoad Galagedara Padukka

VII Acme Lanka Company LtdNo731 Old Road Hanwella

VIII Classic Distilleries (Pvt) Ltd No565 Mihindu MawathaMalambe

IX Manori Lanka Company (Pvt) Ltd No2771 Jayamalapura Gampola

X Nippon Expo Company Ltd No 152 Nagahakandawatta Palugama Dompe

XI Randenigala Distilleries Ltd No 25586 Korathota Kaduwela

XII Sri Lanka Distilleries Ltd Mestiya Wadduwa(No operation in 2016)

XIII Scotland Distilleries Company Ltd Passara Road Vineethagama Badulla

XIV Thikkam Distilleries Wadamarachchi Palmyrah Coconut Development Society Alwai Point Pedro (No operation in 2016)

XV Uva Glen Company (Pvt) Ltd Millewa Moragahahena

XVI Valikamam Distilleries Walikamam Palmyrah Coconut Development Society Navali Maipay

XVII Varani Distilleries Ltd Thenmaarachchi Palmyrah Coconut Development Society Point Pedro RoadWarani

XVIII Synergy Hotel amp Holdings (Pvt) Ltd Payagala

XIX Royal Casks (Pvt) Ltd Galagedara PadukkaXX Asia Pacific Brewery (Lanka) Ltd

MawathagamaXXI Lion Brewery Ltd No 254 Colombo Road

BiyagamaXXII Hingurana Distilleries (Pvt) Ltd

Samanabadda ThittapattaraXXIII Randiya Marketing Services (Pvt) Ltd No

7 Morukkuliya Mawatha Dankotuwa

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

45

83 List of Liquor Manufacturers with Suspended License

I Wayamba Distilleries (Pvt) Ltd ndash Malkaduwawa Kurunegala

84 List of Licensed Distilleries I Distilleries Company of Sri Lanka PLC

Seeduwa11 Seeduwa Distillery - Seeduwa12 Beruwala Distillery - Beruwala

II WM Mendis amp Company Ltd - Aluthgama

III Sri Lanka Distilleries Mestiya Wadduwa

IV Rockland Distilleries - Marawila

V Acme Distilleries - Wijeratna Watta Dummalasooriya

VI Palwatta Distilleries - Palwatta

VII Sewanagala Distilleries ndash Sewanagala

VIII Royal Casks Distillerie-s Galagedara

IX Varani Distilleries-Thenmaarachchi Palmyrah Coconut Development Society

X Walikamam Palmyrah Coconut Development Society

XI Hingurana Distillery Korambe Dompe

XII Cooperative Distillery - Payagala

XIII Thikkam Distillery - Wadamarachchi Palmyrah Coconut Development Society- Point Pedro

XIV Galoya Plantation Ltd- Ampara

85 List of Licensed Stores and Warehouses

01 Distilleries Company of Sri Lanka PLC i Seeduwa Old Warehouse ii Seeduwa Warehouse No03 iii Kalutara Warehouse No02 iv Mirishena Warehouse v Thekkawatta Warehouse vi Nawayalathenna Warehouse

02 W M Mendis amp Company Ltd - i Walisara Warehouse ii Moragalla Warehouse

03 Periceyl Company (Pvt) Ltd Nawayalathenna Warehouse

04 Rockland Distilleries i Marawila Warehouse ii Thittapattara Warehouse

05 International Distilleries- East India Warehouse Kothalawala Kaduwela

06 Walikamam Palmyrah Coconut Development Society- Walikamam Warehouse

07 Wadamarachchi Palmyrah Coconut Development Society - Thikkam Warehouse

08 Thenmaarachchi Palmyrah Coconut Development Society- Warani Warehouse

86 List of Licensed Vinegar Manufacturers I CDFonseka amp Sons (Pvt) Ltd - Eluwila

Panadura

II Yasara Vinegar ManufacturersndashVimal Vila Siripathi Para Kaluwamodara Aluthgama

III Anuja Vinegar ManufacturersndashPitahena Beruwala

IV Ranviru Vinegar ndash Kande Vihara RoadKaluwamodara Aluthgama

V Sudu Pol Vinegar - Aluthgama Kaluwamodara

VI RGMarketing Vinegar Manufacturers-Darga Town

VII Saviya Vinegar Manufacturers- Payagala

87 List of Excise Licencees for Manufacturing Industrial Products

i International Cosmetics (Pvt) Ltd No146 Dawson Street Colombo

ii Ansell Lanka Pvt Ltd Biyagama Export Processing Zone Biyagama

iii Interfarm (Pvt) Ltd Madapatha Street Piliyandala C

hapt

er 8

| E

xcis

e D

utie

s on

Loc

ally

Man

ufac

ture

d L

iquo

r Sp

irits

Tob

acco

amp

Cig

aret

tes

Excise Department of Sri Lanka | Performance Report - 2018

46

iv Plant Lipids (Pvt) Ltd No60 Sir Anagarika Darmapala Mawatha Colombo 03

v Astern Ltd No688 Galle Road Ratmalana

vi 609 Manufactures No117 Darmapala Mawatha Baddegama Pita Kotte

vii Naturersquos Beauty Creations No643 Kidelpitiya Puswelhena Millawa Horana

viii HDDESExtracters (Pvt)Ltd No309 Jayantha Weerasekara Mawatha Colombo 10

ix Beauty Expert (Pvt) Ltd No73 2nd Floor Majestic City Colombo 04

x Department of Indigenous Medicines Colombo Municipal Council Maradana Colombo -10

xi Sri Lanka Ayurvedic Drugs Corperation No94 Old Kotte Road Navinna Maharagama

xii Hemas Manufacturing LtdNo36 Bristol Street Colombo -01

xiii Ceylon Cold Stores No01 Justice Akbar Mawatha Colombo -10

xiv Pilapitiya Ayurvedic Manufactures Amupitiyahena Kuda Oduwa Hoarana

xv Tropic Fishery (Pvt) LtdNo161 Tammita Street Negambo

xvi FDKLanka Drugs Company Ring Road 2nd Phase Export Processing Zone Katunayake

xvii Bimal Herbal (Pvt) Ltd No02 Abaya Road Kolonnawa

xviii Harumi Holdings (Pvt) Ltd Poruwathanda Horana

xix CBLFoods International (Pvt) Ltd POBox 01 Habarakada Road Ranala

xx PBMorawaka and Sons Kottawa Pannipitiya

xxi Goya Medicines (Pvt) Ltd No45 D7 Kahatagahawatte Meegoda

xxii MSJIndustries Lanka (Pvt) Ltd No16

Aluth Mawatha Colombo 15

xxiii Siddhalepa Ayurvedic Hospital No106A Templers Road Mount Lavinia

xxiv Swarna Herbal Products Udumpitigama Dompe

xxv State Pharmaceutical Corporation No11 Sir John Kotalawala Mawatha Kandawalawatte Ratmalana

xxvi Unilever Sri Lanka Limited No258 Vincent Perera Mawatha Colombo -14

xxvii Link Natural Products (Pvt) Ltd No199 Kew Road Colombo 02

xxviii Eastern Pharmaceuticals Kirinda Puhulwella

xxix Eastern Pharmaceuticals (Ayurvedic) Kirinda Puhulwella

xxx Deepani Enterprises No53 IDB Pallekelle

xxxi Swadeshi Industrial Works PLCNo57 Colombo Road Kandana

xxxii Hemsons International (Pvt) Ltd Hemas Building No36 Bristle Street Colombo 01

xxxiii Majestic Food amp Chemists Exports (Pvt) Ltd No337 Damukanda Dompe

xxxiv Sithumina Industries No6525 Nawala Rajagiriya

xxxv Fonterra Sri Lanka New Kandy Road Biyagama

xxxvi Welcome Chemicals (Pvt) Ltd Sedawatta Road Wallampitiya

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

47

88 Liquor Production and Tax Income in 2018Rs 3300= per Proof litter was charged as the Excise Tax in the year 2018

Table 81 Molasses Arrack

Liquor Manufacturer

From January 1st to December31st

Quantity (Absolute Litres)

Tax Income(Rupees)

International Distilleries Ltd 448385923 1479673546

Perecyl Ltd 19938340 65796522

Manori Lanka Ltd 4875548 16089308

Randenigala Distilleries Ltd 5106056 16849984

Uva Glen (Pvt) Ltd 18101652 59735451

Classic Distilleries (Pvt) Ltd 16690330 55078089

WM Mendis amp Co Ltd 205936110 679589163

Rockland Distilleries (Pvt) Ltd 411154401 1356809523

Nippon Expo Ltd 13201222 43564032

Royal Casks (Pvt) Ltd 91861615 303143329

V A Distilleries (Pvt) Ltd 35334559 116604044

Scotland Distilleries Ltd 50065430 165215919

Total 1320651190 4358148910

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

48

Table 82 Coconut amp Processed Arrack

Liquor Manufacturer

Coconut amp Processed

Quantity (Absolute Litres)

Tax Income(Rupees)

Distilleries Company of Sri Lanka Ltd 936181408 3089398646

WM Mendis amp Co Ltd 85187181 281117697

International Distilleries Ltd 240729356 794406874

Rockland Distilleries Ltd 616731600 2035214280

Manori Lanka (Pvt) Ltd 17386673 57376020

Nippon Expo Ltd 3217507 10617773

Randenigala Distilleries Ltd 2391521 7892019

Acme Lanka Ltd 223123303 736306899

Scotland Distilleries Ltd 84924 280249

Classic Distilleries (Pvt) Ltd 2687238 8867885

Total 2127720710 7021478342

Table 83 Special Arrack

Liquor ManufacturerSpecial

Quantity (Absolute Litres)

Tax Income(RsCts)

Distilleries Company of Sri Lanka Ltd 15954072800 52648440240

Perecyl Co Ltd 463507620 1529575146

WM Mendis amp Company Ltd 224434425 740633602

International Distilleries Ltd 1072926834 3540658552

Rockland Distilleries Ltd 219612092 724719903

Uva Glen Pvt Ltd 108195333 357044598

V A Distilleries (Pvt) Ltd 324655171 1071362064

Nippon Expo Ltd 112135554 370047262

Randenigala Distilleries CoLtd 63093413 208208262

Acme Lanka Company Ltd 669228774 2208454954

Synergy (Pvt) Ltd 47034243 155213001

Scotland Distilleries Ltd 85937181 283592697

Hingurana Distilleries Ltd 528229621 1743157749

Classic Manufaturers 13142495 43370233

Manori Lanka (pvt) Ltd 9912731 32712012

Total 19896118290 65657190275Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

49

Table 84 Palmyrah Arrack

Liquor ManufacturerPalmyrah

Absolute Litres Tax Income(Rupees)

Thikkam Distillery 7805175 25757077

Valikamam Distillery 25077664 82756291

Varani Distillery 8319381 27453957

Scotland Distilleries Company 427842 1411878

Total 4163006 137379203

Table 85 Country Made Foreign Liquor

Liquor ManufacturerCountry Made Foreign Liquor

Absolute LitresTax Income

(Rupees)

Higurana Distilleries 12888811 42533076

Pericyl Company (Pvt) Ltd 486468740 1605346842

WM Mendis amp CoLtd 52395516 172905202

International Distilleries Ltd 707755567 2335593371

Rockland Distilleries (Pvt) Ltd 522576478 1724502377

VADistilleries (Pvt) Ltd 52034983 171715443

Nippon Expo 421872 1392177

Total 1834541970 6053988488

Table 86 Malt Liquor (Beer) Production Alcohol Percentage Below 5

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Asia Pacific Brewery Lanka Ltd(Heineken Lanka)

105403954 252969489

Lion Brewery Ltd 1424184047 3418041713

Total 1529588000 3671011202

Table 87 Malt Liquor (Beer) Production Alcohol Percentage Above 5

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Asia Pacific Brewery Lanka Ltd(Heineken Lanka)

1508476520 3620343648

Lion Brewery Ltd 8219872582 19727694196

Total 9728349102 23348037844

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

50

Table 88 Wine Production

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Lanka Wine Company-Local 3842117 9221080

Total 3842117 9221080

Table 89 Sake Production

ManufacturerFrom January 1st to December31st

Quantity (Bulk Litres) Tax Income (Rupees)

Royal Casks (Pvt) Ltd 182960316 18296031

In the year 2018 Tax on Sake production has been calculated per proof litre basis

bull Bottled Toddy Production

Table 810 List of Bottled Toddy Manufacturers Production and Tax Income

Manufacturer Quantity (Bulk Litres) Tax Income (Rupees)

Wayamba Super Bottled Toddy -Madampe - - Eagle Bottled Toddy - Madampe 404685000 20234250 Singha Bottled Toddy - Madampe 479240300 23962015 Manori Lanka BottledToddy- Madampe - - Nemta Bottled Toddy - Madampe 382855000 19142750Golden Eagle - Madampe - - New Manori Lanka- Madampe 744265000 37213250 TSR Bottled Toddy -Marawila 487380000 24369000 TSR (New) Bottled Toddy Manufactory - - Horse Power Bottled Toddy -Marawila - - Shooting Star Bottled Toddy -Marawila 465980000 23299000 Commander Bottled Toddy -Marawila - - Camel Bottled Toddy -Colombo 11730000 586500 Three Lion Bottled Toddy -Badulla 470739750 23536987 AMP Bottled Toddy-Kochchikade - - New Commander Bottled Toddy -Chilaw 36650000 1832500 Jaffna Palm Development Co-operative 27197500 1359875 Welanei Palm Development Co-operative - - AriyalaiPalm Development Co-operative - - Kopai Palm Development Co-operative 63808750 3190437 Chankanei Palm Development Co-operative 77811875 3890593 Manipai Bottled Toddy Manufactory 29483125 1474156 Pandatiarippu Palm Development Co-operative 55147500 2757375 Kayts Palm Development Co-operative 41240000 2062000 Kareinagar Palm Development Co-operative 50416875 2520843 Valikamam Bottled Toddy Manufactory 46213125 2310656

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

51

Chavakachcheri Palm Development Co-operative 87113125 4355656 Kodikamam Palm Development Co-operative 90213125 4510656 Warani Palm Development Co-operative 41600625 2080031 Chunnakam Palm Development Co-operative 96510125 4825506 Kondavil Bottled Toddy Manufactory 50653125 2532656 Thellipalai Bottled Toddy Manufactory 74679375 3733968 Atchuvely Bottled Toddy Manufactory 38704375 1935218 Point Pedro Palm Development Co-operative - - Karaveddi Bottled Toddy Manufactory - - Kilinochchi Bottled Toddy Manufactory 361238125 18061906 Thunukkai Bottled Toddy Manufactory 117053750 5852687 Pudukudiriruppu Bottled Toddy Manufactory 100830625 5041531 Mullai West Bottled Toddy Manufactory 81875000 4093750 Mullai East Bottled Toddy Manufactory 52898125 2644906 Poonagari Bottled Toddy Manufactory 90720000 4536000 Total 5158933300 257946658

89 Production Issuing of Spirits in 2018

bull Production of Spirits distilled from Coconut Toddy

Table 8 11 Quantity of Spirits distilled from Coconut Toddy

Distillery Quantity of Pure Toddy Received for Distillation

Quantity of Spirits Manufactured (Absolute Litres)

Acme Lanka Distillery 3456144800 239296900

Mendis Distellery- Moragalla 1986375300 152070000

Beruwala Distillery 3275181000 250883300

Cooperative Distillery 1653037500 113291400

Mestiya Distillery 4380148000 315713700

Rockland Distillery 7690133000 695029500

Seeduwa Distillery 7177267300 534795700

Total 29618286900 2301080500

bull Production of Spirits Distilled from Palmyrah Toddy

8 12 Quantity of Spirits distilled from Palmyrah Toddy

DistilleryQuantity of Pure Toddy Received

for Distillation Quantity of Spirits

Manufactured (Absolute Litres)

Thikkam Distillery - -

Varani Distillery 382098250 18122000

Valikamam Distillery 582637250 33438750

Total 964735500 51560750

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

52

bull Quantity of Rectified Spirits Issued for Liquor Production

813 Production of Rectified Spirits

Distillery Quantity (Bulk Litres) Quantity of Rectified Spirits Issued

Pelwatta Distillery 5499462700 4441500000

Sewanagala Distillery 3994273000 3300750000

Hingurana Distillery 1042705300 811100000

Royal Casks Distillery 1005076800 523098000

Galoya Plantation Company 386571100 1663800000

Total 11928088900 10740248000

Table 814 Quantity of Rectified Spirits issued for Other Non-potable products

Distillery Quantity (Bulk Litres)

Pelwatta Distillery 262140000

Sewanagala Distillery 584569000

Total 846709000

Table 815 Rectified Spirits (Imported for Liquor Production)

Company Quantity (Bulk Litres)

Distilleries Company of Sri Lanka Ltd 11204777000

International Distilleries Ltd 1161077000

WM Mendis amp Co Ltd 50000000

Periceyl Company (Pvt) Ltd 980667000

Rockland Distilleries (Pvt) Ltd 48360000

Total 13444881000

bull Tax Imposed on local and imported Ethyl Alcohol Spirits in the year 2018

Table 816 Tax imposed on Ethyl Alcohol spirits imported in the year 2018

Company Quantity (Bulk Litres)Ethyl Alcohol Tax

Income(Rupees)

Distilleries Company of Sri Lanka Ltd 11204777300 112047773

Periceyl Company (Pvt) Ltd 980667000 9806670

WM Mendis amp Co Ltd 50000000 500000

International Distilleries Ltd 11610772000 116107720

Rockland Distilleries (Pvt) Ltd 48360000 483600

Total 23894576300 238945763Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

53

Table 817 Tax Imposed on local Ethyl Alcohol Spirits in the year 2018

Liquor ManufacturerCoconut Spirits

Quantity(Bulk Litres)

Rectified Spirits Quantity

(Bulk Litres)

Ethyl Alcohol Tax Income

(Rupees)

Distilleries Company of Sri Lanka Ltd 913000000 5165000000 6078000

Periceyl Company (Pvt) Ltd 100000000 20400000 120400

WM Mendis amp Company Ltd - Welisara 137500000 405100000 542600

WM Mendis amp Company Ltd - Moragalla 0000 25000000 25000

International Distillers Ltd 503600000 1551000000 2054600

Rockland Distilleries Ltd 622800000 1314800000 1937600

Uva Glen Company (Pvt) Ltd 10000000 110000000 120000

Manori Lanka Company (Pvt) Ltd 0000 28000000 28000

V amp A (Pvt) Ltd 15000000 588000000 603000

Nippon Expo Company Ltd 30080000 80000000 110080

Randenigala Distilleries Ltd 15000000 58000000 73000

Acme Lanka Company Ltd 344000000 740000000 1084000

Synergy Hotel amp Holdings (Pvt) Ltd 5000000 46000000 51000

Scotland Distilleries Ltd 11000000 155000000 166000

Hingurana Distilleries Company 119000000 510000000 629000

Royal Casks (Pvt) Ltd 15000000 75000000 90000

Classic Distilleries (Private) Ltd 7496500 30000000 37496

Total 284847650 10901300000 13749776

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

bull Quantity of Denatured Spirits-

Denatured spirits have not been produced during the year 2018

810 Tobacco TaxLicense issued for Cigarette manufacturing and 521 licenses issued for Beedi Cigars Pipe Tobacco were

renewed in the year 2018 Tax on imported tobacco has decreased by 309 in the year 2019 compared to the year 2017

bull Tax on Local Tobacco

A tax of Rs10 is charged per kilogram of Tobacco used for local cigarette production

Table 818 Quantity of Local Tobacco used for Cigarette Production and the Tax Earned

Type of Tobacco Quantity (Kg) Tax of Rs10 Per Kg (Rupees)

Locally manufactured Tobacco 2185721100 21857211

Excise Department of Sri Lanka | Performance Report - 2018

54

811 Income Analysis

Table 819 Tax Income on Liquor Production 2013-2018

Year Excise Revenue (Rs Million )

Difference in Tax Increase

(Rs Million)

Percentage of Tax Increase compared to the

previous year

2013 63026 2948 49

2014 70513 7487 119

2015 105957 35444 503

2016 120794 14835 140

2017 113027 (7767) (687)

2018 113936 909 08

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise income which was Rs 113027 Billion in the year 2017 increased to Rs 113936 Billion in the year 2018 Although a decrease of 687 could be witnessed in the excise revenue in the year 2017 compared to the year 2016 tax revenue has increased by 08 in the year 2018 compared to the year 2017

There has been a variance of Rs900 between proof litre of Hard Liquor and that of Malt liquor It is

observed that consumers of hard liquor has shifted to beer consumption owing to decrease of tax on malt liquor Moreover it is further observed that the decrease in Hard Liquor Income has resulted due to decline in its production based on decline of hard liquor consumption due to price factor

Table 820 Liquor Production 2013-2018

Year UnitHard Liquor

UnitMalt Liquor (Beer)

Litres (Million) Litres (Million)

2013 Proof Litres 443 Bulk Litres 1203

2014 Proof Litres 439 Bulk Litres 1245

2015 Proof Litres 517 Bulk Litres 1256

2016 Proof Litres 555 Bulk Litres 522

2017 Proof Litres 500 Bulk Litres 704

2018 Absolute Litres 252 Absolute Litres 113

Excise Department of Sri Lanka | Performance Report - 2018

55

bullIn

crea

se in

Exc

ise

Dut

ies o

n L

iquo

r fr

om 2

005

to 2

018

Tabl

e 8

21

Inc

reas

e in

Exc

ise

Dut

ies o

n L

iquo

r

Year

amp

Dat

e of

Tax

In

crea

se

Arr

ack

Fore

ign

Liqu

orLo

cal W

ine

belo

w18

Im

porte

d W

ine

Mal

t Liq

uor

belo

w5

M

alt L

iquo

r ab

ove

5B

ottle

d To

ddy

Toba

cco

Impo

rted

Fore

ign

Liqu

or(R

sper

Bul

k Li

tre)

Ethy

l Alc

ohol

Exci

se

Not

ifica

tion

No

(Rsp

er P

roof

Litr

e)(R

sper

Bul

k Li

tre)

(Per

kg

1)B

eer

Win

eO

ther

Fo

reig

n Li

quor

(Rsp

er B

ulk

Litre

)

2005

11

0920

051

209

381

0039

600

510

0052

500

- -22

500

250

0032

50

375

048

50

535

0- -

- -- -

- -- -

- -87

9-88

288

3-88

620

061

006

421

0055

000

-27

500

--

--

--

--

889-

891

2007

03

1320

071

025

446

0051

000

575

0064

000

-30

000

365

00-

380

0-

540

010

00

-- -

- -- -

- -- -

893-

896

897-

900

2008

10

0856

000

690

00-

415

0048

00

640

0-

--

--

-90

3-90

620

090

327

610

0074

000

-46

500

--

--

--

--

907-

909

2010

06

2420

101

029

2010

11

23

660

0071

000

813

00

790

0084

000

953

00

- - -

515

0056

500

668

00

580

063

00

800

0

740

079

00

960

0

- - -

- - -

- - -

- - -

- - -

- - -

916-

919

921-

924

927-

930

2011

01

0720

111

025

863

0092

300

1003

00

1063

00

- -71

800

778

0080

00

850

096

00

101

00- -

- -- -

- -- -

- -93

1-93

493

9-94

220

111

122

--

100

00-

--

--

--

--

946

2012

03

3098

300

112

300

-83

800

900

010

600

--

--

--

947-

950

2012

10

0610

430

011

830

0-

898

0010

000

116

00-

--

--

-95

2-95

520

130

731

111

000

125

000

--

110

0013

000

--

--

--

959-

961

2014

10

101

200

001

370

00-

-12

000

145

00-

--

--

-96

4-96

620

141

025

148

500

170

000

-1

120

0015

000

185

00-

--

--

-96

8-97

120

151

003

159

500

186

000

--

190

0024

500

--

--

--

975-

977

2015

11

211

850

002

030

00-

-16

000

315

00-

--

--

-97

8-98

020

151

205

--

--

190

0031

500

--

--

--

981

2016

01

01-

--

--

-30

00

--

--

-98

720

160

401

--

--

--

--

--

-10

00

988

2016

09

01-

--

--

--

-50

00

100

0020

000

-98

999

020

170

101

--

--

500

099

3

(RsP

er A

bsol

ute

Litre

)(R

sPer

Abs

olut

e Li

tre)

(per

kg

)B

eer

Win

eO

ther

Fo

reig

n Li

quor

(RsP

er B

ulk

Litre

)

2017

11

1033

000

033

000

0-

2400

00

2400

00

2400

00

1000

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

56

Gra

ph 8

1- E

xcis

e R

even

ue F

rom

Yea

r 201

3 to

201

8

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

57

Gra

ph 8

2 ndash

Exci

se D

uty

on M

alt L

iquo

r (B

eer)

Fro

m Y

ear 2

013

to 2

018

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Chapter 9

9 Importation and Exportation Liquor Spirits Tobacco and Cigarettes

91 Quantity of Imported Foreign Liquor and the Tax Income 92 List of Licensed Foreign Liquor Importers 93 Rectified Spirits Imported for Manufacturing Liquor94 Tax Exemption on Liquor Exportation95 Excise Duty on Importation of Non-Potable Spirits96 Taxes on Importation of Tobacco and Cigarettes97 Exportation of Tobacco and Cigarettes

Excise Department of Sri Lanka | Performance Report - 2018

60

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

91 Quantity of Imported Foreign Liquor and the Tax Income

In 2017 excise duty has been imposed on imported bottled foreign liquor under the Excise Notification No996 and the liquor imported for duty free shops and for re exportation is exempted from the said excise duties

A duty of Rs5000 per liter of Beer Rs10000 per liter of Wine and Rs20000 per liter of other foreign liquor is levied

Table 91 Imported Bottled Foreign Liquor and Tax

Type of Liquor Quantity (Bulk liters) Tax Income (Rs)

Beer 293698500 14684925

Wine 1537928770 153792877

Other Foreign Liquor 772650050 154530010

Surplus of 3 2896515

Total 2604277320 325904327

92 List of Licensed Foreign Liquor Importers

I Decanter Wine Holdings (Pvt) Ltd- Hidellana Rathnapura

II Distilleries Company of Sri Lanka PLC ndash Peliyagoda

III Favourite International Ltd- Moratuwa

IV Free Lanka Trading Company Ltd- Peliyagoda

V Global Brands (Pvt) Ltd- Colombo 13

VI Great Western International Ltd- Boralasgamuwa

VII HJayarathne Herath(Kurunegala Distributors)-Kurunegala

VIII Heineken Lanka Company ndash Moratuwa

IX Hilton Hotel ndash Colombo 01

X Imperial Beverages (Pvt) Ltd- Katana

XI International Distilleries Ltd- Kotalawala Kaduwela

XII Jet Enterprises (Pvt) Ltd- Ragama

XIII Lanka Premium Beverages Ltd- Colombo 15

XIV Luxury Brands (Pvt) Ltd - Biyagama

XV Mega Trading (Pvt) Ltd - Mirihana

XVI Fernand Ricard Lanka (Pvt) Ltd- Colombo 14

XVII Prestige Wines and Spirits (Pvt) Ltd ndash Ampara

XVIII Rockland Distilleries (Pvt) Ltdndash Colombo 05

XIX United Spirits amp Wines International (Pvt) Ltd- Kosgoda

XX Victory Stores (Pvt) Ltd- Colombo 15

XXI Vindana Enterprises (Pvt) Ltd

XXII WMMendis amp Company- Welisara

XXIII Signature Ceylon Beverages (Pvt) Ltd ndash Nagoda Kandana

Excise Department of Sri Lanka | Performance Report - 2018

61

93 Rectified Spirits Imported for Manufacturing Liquor

Table 92 Rectified Spirits (Imported for Manufacturing Liquor)

Company Imported Quantity (Bulk Litres)

Tax Income (Rupees)

Distilleries Company of Sri Lanka PLC 11364419300 113644193

ID Lanka (Pvt) Ltd 1160681100 11606811

WM Mendis (Pvt) Ltd 49054200 490542

Pericyl (Pvt) Ltd 884473200 8844732

Rockland Distilleries (Pvt) Ltd 48351600 483516

Total 13506979400 135069794

As per the Excise Notification No 988 date 22032016 a tax of Rs 10= levied on Bulk Litre of Rectified Spirits for manufacturing liquor

94 Tax Exemption on Liquor Exportation

Liquor which is manufactured in Sri Lanka for the purpose of exportation has been exempted from Excise Duties

Table 93 Excise Duty on Liquor Reimbursed on Exportation

Deduction of Excise Duties for Hard Liquor (Rs)

15610341

Deduction of Excise Duties for Beer (Rs)

805767962

Total (Rs) 821378303

95 Excise Duty on Importation of Non-Potable Spirits

A tax of Rs15 = had been levied per every kilo of imported Non Potable Spirits as per the Excise Notification No999 with effect from 10112017 was reduced to Rs 6 = per every kilo by the Excise Notification 072018 dated 21022018 Tax concessions have been granted for the BOI ( Board Of Investment ) approved companies engaged in importation of Non-Potable Spirits as per theExcise Notification 122018 dated 03102018

Table 94 Excise Duty on Importation of Non Potable Spirits

Tax on Non Potable Spirits

Quantity (kg) Tax Income (Rupees)

17564622350 94204118

96 Excise Duty on Importation of Tobacco and Cigarettes

According to the Tobacco tax act of number 08 of 1999 and Orders (General) set out by the Excise Notification No16251 of 26102009 and the Excise Notification No 8699 of 08111995 a tax of Rs10 is levied on every kilo of tobacco locally cultivated for manufacturing cigarette and imported for production of Cigarettes Beedi or Cigars while a duty of Rs 5= is levied on every imported cigarette

Tobacco imported for exportation under the approval of BOI ( Board Of Investment ) has been exempted from the Tax on Imported Tobacco

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

Excise Department of Sri Lanka | Performance Report - 2018

62

95 Table ndash Quantities of Imported Tobacco Cigarette and the Tax

Type Quantity (Kg) Tax (Rupees)

Imported Tobacco (Taxed) 1270472600 12704726

Imported Tobacco (Tax Exempted) 1108710000 -

bull Quantity of Cigarettes imported in the year 2018 and the relevant tax income are as follows

Table 96 - Quantity of Imported Cigarettes and the Tax

Type Quantity (Kg) Tax (Rupees)

Imported Cigarettes 111960000 559800

In addition to the above Tax and the surcharge levied by the Exise Department on Tobacco imported to the country (before the year 2018) without a license was Rs386416430

Accordingly the total tax levied on imported Tobacco and Cigarettes was Rs17128690

97 Exportation of Tobacco and Cigarettes

In accordance with the rules and regulations stipulated in the Tobacco Tax Act no any tax is levied on Ciagrettes Cigars and Processed Tobacco exported with the view of promoting Foreign Exchange flow to Sri Lanka

bull Quantity of Tobacco Exported in the year 2018 is as follows

Table 97 Quantity of Tobacco Exported

Type Quantity (Kg)

Exported Tobacco 568062000

bull Quantity of Cigarettes Exported in the year 2018 is as follows

Table 98 Quantity of Cigarettes Exported

Type Quantity (Kg)

Exported Cigarettes 19007010000

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

Chapter 10

10 Conclusion

Conclusion

Excise Department of Sri Lanka | Performance Report - 2018

64

Excise Department of Sri Lanka (EDSL) is the apex body which is entrusted with the responsibility of excise taxation and excise law enforcement In addition to the Excise Ordinance EDSL enforces the provisions of Tobacco Tax Act National Authority on Tobacco and Alcohol Act Convenions against Illicit Trafficking of Narcotic Drugs and Psychotropic Substances Act

Management of Excise Revenue enforcement of Excise Ordinace and other vested laws as well as fulfillment of subject-related social security tasks are also among the key responsibilities of EDSL

Excise Revenue collected in the year 2018 was Rs113936 Billion and it indicates a growth of Rs 091 Billion compared to Rs113027 Billion of revenue earned in the year 2017Although a decrease of 689 could be witnessed in the excise revenue within the year 2017 compared to the previous year 08 growth in the tax revenue could be witnessed in the year 2018 compared to the previous year

The total number of detections made by Excise Officers during 2018 was 49312 and it indicates an increase of 830 detections compared to the previous year Within this year Excise Officers have made a great contribution towards maintenance of a better discipline in both Liquor and Tobacco industries by means of carrying out a total number of 3684 Technical Crime Detections Interestingly the number of Technical Crime Detections made during the year under review was less than that of the previous year viz 4315

I highly appreciate the support extended by His Excellency the President and the Hon Prime Minister to accomplish the departmental objectives and would wish to mention with gratitude that their guidance enormously abetted to steer the department to reach its objectives FurtherI highly appreciate the support extended by Hon Minister of Finance and Mass Media Hon State Ministers of Finance Hon Deputy Minister of Finance and Mass Media Similarly I hereby extends my gratitude to the Secretary to the Ministry of Finance all Heads of Departments in the Ministry of Finance including that of Fiscal Policy and the officers of relevant Divisions for their valuable support and contribution given during the year under review

Further I extend my sincere thanks to all District and Divisional Secretaries for their active contribution to carry out the overall activities of the Excise Department throughout the Island and would like to bestow my special thanks to the Attorney Generalrsquos Department for extending supervisory and legal assistance required to carry out departmental duties

Moreover my earnest gratitude goes to all the state institutions including the Auditor Generalrsquos Department National Authority on Tobacco and Alcohol Dangerous Drugs Control Board Government Analystrsquos Department Sri Lanka Bureau of Standards Department of Inland Revenue Sri Lanka Customs Department of Import and Export Control Institute of Industrial Technology Police Narcotics Unit Police Special Task Force and the Police Training School Nikaweratiya for extending the inter departmental consultancy guidance and support required in the process of fulfilling the departmental responsibilities

In addition I thankfully mention the assistance given by the Presidential Task Force on Drug Prevention for prevention programs conducted by the Department to realize the concept of ldquoA Nation Free of Alcoholrdquo

Last but not least I highly admire and appreciate the relentless dedication of the entire departmental staff representing all ranks and layers to achieve the departmental aims and objectives and the support extended to reach the expected performance level by managing the limited human resources and the infrastructure in the year 2018 Further I sincerely expect the contribution and commitment of the entire staff to achieve the departmental objectives and targets in the forthcoming year as well

HG Sumanasinghe Commissioner General of Excise

Cha

pter

10

| C

oncl

usio

n

MrJ Pushpakumara Silva Deputy Commissioner of Excise (Logistics)

(From 4th January 2018 upto 15th September 2018)

Mr K Kumarasinghe Deputy Commissioner of Excise (Human Resources) (From 28th March 2018 up to 21st September 2018)

Deputy Commissioner of Excise (Supply Chain Regulation amp IT) cu Deputy Commissioner of Excise (Law Enforcement)

(From 21st September 2018)

MrSameera Jayawardena Deputy Commissioner of Excise (Administration)

Divisional Supervisory Officers of the Excise Department of Sri Lanka

Assistant Commissioner of Excise (Western Province I - Colombo District) Assistant Commissioner of Excise (Western Province II - Kalutara District)

Assistant Commissioner of Excise (Western Province III - Gampaha District)Assistant Commissioner of Excise (Central Province)

Assistant Commissioner of Excise (Southern Province)Assistant Commissioner of Excise (Northern Province I - Jaffna District)

Assistant Commissioner of Excise (Northern Province II - Kilinochchi MannarVavuniya amp Mullaitivu Districts)

Assistant Commissioner of Excise (Eastern Province)Assistant Commissioner of Excise (North Western Province I - Kurunegala District)

Assistant Commissioner of Excise (North Western Province II - Puttalam District) Assistant Commissioner of Excise (North Central Province)

Assistant Commissioner of Excise (Uva Province) Assistant Commissioner of Excise (Sabaragamuwa Province)

Superintendent of Excise (Excise Head Office)Superintendent of Excise (Colombo City 1)

Superintendent of Excise (Colombo City 11)Superintendent of Excise (Kaluthara 1)

Superintendent of Excise (Distileries Circle)Superintendent of Excise (Gampaha)

Superintendent of Excise (ja-ela)Superintendent of Excise (Special Operations Bureau)

Superintendent of Excise (Narcotics)Superintendent of Excise (Kandy)Superintendent of Excise (Matale)

Superintendent of Excise (Nuwaraeliya)Superintendent of Excise (Galle)

Superintendent of Excise (Matara)Superintendent of Excise (Hambantota)Superintendent of Excise (Point Pedro)

Superintendent of Excise (Jaffna)Superintendent of Excise (Kilinochchi)

Superintendent of Excise (Vavunia)Superintendent of Excise (Trincomalee)

Superintendent of Excise (Batticaloa)Superintendent of Excise (Ampara)

Superintendent of Excise (Kurunegala)Superintendent of Excise (Naththandiya)

Superintendent of Excise (Chilaw)Superintendent of Excise (Anuradhapura)Superintendent of Excise (Polonnaruwa)

Superintendent of Excise (Badulla)Superintendent of Excise (Monaragala)Superintendent of Excise (Rathnapura)

Superintendent of Excise (Kegalle)

Regional Offices of the Excise Department of Sri Lanka

Regional Offices of the Excise Department of Sri Lanka

1 Western Province11 Office of the Assistant Commissioner of Excise ( Western Province I )

111 Superintendent of Excise (Colombo City 1)bull Colombo City Excise Stationbull Kesbewa Excise Station

112 Superintendent of Excise (Colombo City II) bull Padukka Excise Stationbull Sri Jayawardenapura Excise Station

113 Office of the Superintendent of Excise ( Special Operations Bureau ) bull Excise Special Operations Bureau

114 Office of the Superintendent of Excise( Narcotic Unit )bull Excise Narcotic Law Enforcement Unit

12 Office of the Assistant Commissioner of Excise ( Western Province II )121 Superintendent of Excise ( Kalutara )

bull Kalutara Excise Stationbull Aluthgama Excise Stationbull Horana Excise Stationbull Mathugama Excise Stationbull Panadura Excise Station

122 Office of the Superintendent of Excise ( Distileries Circle )

13 Office of the Assistant Commissioner of Excise ( Western Province III )131 Superintendent of Excise ( Gampaha )

bull Gampaha Excise Stationbull Poogoda (Kirindiwela) Excise Stationbull Meerigama Excise Station

132 Office of the Superintendent of Excise ( Ja-ela )bull Ja-ela Excise Stationbull Negombo Excise Station

2 Southern Province21 Office of the Assistnat Commissioner of Excise ( Southern Province )

211 Supirintendent of Excise (Galle)bull Galle Excise Stationbull Elpitiya Excise Stationbull Excise Special Operations Bureau ( Southern Province )

212 Office of the Supirintendent of Excise ( Matara )bull Matara Excise Station

x

Excise Department of Sri Lanka | Performance Report - 2018

213 Office of the Supirintendent of Excise ( Hambantota )bull Hambantota Excise Stationbull Tangalle Excise Station

3 Sabaragamuwa Province31 Office of the Assistant Commissioner of Excise ( Sabaragamuwa Province )

311 Supirintendent of Excise (Ratnapura)bull Ratnapura Excise Stationbull Balangoda Excise Stationbull Embilipitiya Excise Station

312 Office of the Supiritendent of Excise ( Kegalle )bull Kegalle Excise Stationbull Ruwanwella Excise Station

4 Uva Province41 Office of the Assistant Commissioner of Excise ( Uva Province )

411 Supiritendent of Excise (Badulla)bull Badulla Excise Stationbull Bandarawela Excise Station

412 Office of the Supiritendent of Excise ( Monaragala )bull Monaragala Excise Station

5 North Central Province51 Office of the Assistant Commissioner of Excise ( North Central Province )

511 Supirintendent of Excise (Anuradhapura)bull Anuradhapura Excise Stationbull Kebathigollawa Excise Stationbull Excise Special Operations Bureau ( North Central Province )

512 Office of the Supirintendent of Excise ( Polonnaruwa )bull Polonnaruwa Excise Station

6 Central Province61 Office of the Assistant Commissioner of Excise ( Central Province )

611 Supirintendent of Excise ( Kandy )bull Kandy Excise Stationbull Gampola Excise Stationbull Excise Special Operations Bureau ( Central Province )

612 Office of the Supirintendent of Excise (Matale)bull Matale Excise Station

613 Office of the Supirintendent of Excise ( Nuwareliya )bull Nuwaraeliya Excise Stationbull Hatton Excise Station

7 North Western Province71 Office of the Assistant Commissioner of Excise ( North Western Province I)

711 Supirintendent of Excise (Kurunegala)bull Kurunegala Excise Stationbull Maho Excise Stationbull Kuliyapitiya Excise Stationbull Excise Special Operations Bureau (North Western Province)

xi

Excise Department of Sri Lanka | Performance Report - 2018

72 Office of the Assistant Commissioner of Excise (North Western Province II)721 Supirintendent of Excise (Wennappuwa)

bull Wennapuwa (Waikkala) Excise Stationbull Marawila Excise Station

722 Office of the Supirintendent of Excise (Chilaw)bull Chilaw Excise Stationbull Madampe Excise Stationbull Puttalam Excise Station

8 Northern Province 81 Office of the Assistant Commissioner of Excise ( Northern Province I )

811 Supirintendent of Excise (Jaffna) bull Jaffna Excise Stationbull Chankanai Excise Stationbull Chawakachcheri Excise Station

812 Office of the Supirintendent of Excise (Point Pedro)bull Mallakam Excise Stationbull Point Pedro Excise Station

82 Office of the Assistant Commissioner of Excise (Northern Province II)821 Supirintendent of Excise (Kilinochchi)

bull Kilinochchi Excise Stationbull Mullaithivu Excise Station

821 Office of the Supirintendent of Excise (Vauvniya)bull Mannar Excise Stationbull Vauvniya Excise Station

9 Eastern Province91 Office of the Assistant Commissioner of Excise (Eastern Province)

911 Supirintendent of Excise (Trincomalee)bull Trincomalee Excise Station

912 Office of the Supirintendent of Excise (Batticaloa)bull Batticaloa Excise Station

913 Office of the Supirintendent of Excise (Ampara)bull Ampara Excise Stationbull Kalmune Excise Station

Chapter 1

1 Excise Department of Sri Lanka 1

11 Introduction 212 Vision 213 Mission 214 Objectives 215 Activities 2

Chapter 2

2 Organizational Structure and Changes in 2018 3

21 Introduction 422 Organizational Structure 623 Adminstration Division 724 Recruitments 725 Staff Changes 726 Logistics Division 927 Human Resources Division 15

Chapter 3

3 Implementation of New Policies 21

31 Introduction 2232 New Excise Notifications Issued amp Implemented in the Year 2018 22

Chapter 4

4 Auditing 23

41 Introduction 2442 Internal Audit Unit 24

Chapter 5

5 Accounts Division 25

51 Introduction 2652 Revenue Account 2753 Reward Fund Account 2754 Appropriation Account (2018) 2755 Analysis of Income and Expenditure 2856 Advance Account 28

Contents

Chapter 6

6 Law Enforcement 29

61 Introduction 3062 Legal Division 3263 Bureaus of Excise Special Operations 32

Chapter 7

7 Revenue Operations Division 35

71 Introduction 3672 Information Technology Unit 3673 Revenue Operations Unit 3674 Types of Excise Licenses 3675 Excise Licenses issued amp operated in the year 2018 37

Chapter 8

8 Excise Duties on Locally Manufactured Liquor Spirits Tobacco amp Cigarettes 43

81 Introduction 4482 List of Licensed Liquor Manufacturers 4483 List of Liquor Manufacturers with Suspended License 4584 List of Licensed Distilleries 4585 List of Licensed Stores and Warehouses 4586 List of Licensed Vinegar Manufacturers 4587 List of Excise Licencees for Manufacturing Industrial Products 4588 Liquor Production and Tax Income in 2018 4789 Production Issuing of Spirits in 2018 51810 Tobacco Tax 53811 Income Analysis 54

Chapter 9

9 Importation and Exportation Liquor Spirits Tobacco and Cigarettes 59

91 Quantity of Imported Foreign Liquor and the Tax Income 6092 List of Licensed Foreign Liquor Importers 6093 Rectified Spirits Imported for Manufacturing Liquor 6194 Tax Exemption on Liquor Exportation 6195 Excise Duty on Importation of Non-Potable Spirits 6196 Excise Duty on Importation of Tobacco and Cigarettes 6197 Exportation of Tobacco and Cigarettes 62

Chapter 10

10 Conclusion 63

Chapter 1

1 Excise Department of Sri Lanka

11 Introduction12 Vision13 Mission14 Objectives 15 Activities

Excise Department of Sri Lanka | Performance Report - 2018

2

11 IntroductionExcise Department of Sri Lanka which was established in 1913 operated under the purview of the Ministry of Finance and Mass Media in the year 2018 It holds the third place among the state tax income generating Departments Excise Department of Sri Lanka mainly implements the Excise Ordinance No08 of 1912 which is the 52nd Chapter of the Legislative Enactment In addition it implements the Tobacco Tax Act No8 of 1999 Poisons Opium and Dangerous Drugs Ordinance and the National Authority on Tobacco amp Alcohol Act No27 of 2006

Department of Sri Lanka Police also extends a significant contribution for the task of implementing laws imposed under said ordinances and acts Similarly this Department serves as a member of the National Dangerous Drugs Control Board National Authority on Tobacco amp Alcohol for the purpose of implementing government policies while extending a great contribution for achieving the national goal of creating a country devoid of liquor and narcotic drugs under the theme of ldquoA Nation Free of Alcoholrdquo in collaboration with the Presidential Unit on Alcohol Prevention

12 VisionldquoContributing to build a healthy society in Sri Lanka which is free from illicit liquor and narcotic drugsrdquo is the vision of Excise Department of Sri Lanka

13 MissionldquoEfficient and effective administration of the liquor and the tobacco industry in Sri Lanka through the collection of revenue and prevention of illicit manufacture and sale of such products for development and welfare of the society and the enforcement of the Poisons Opium and Dangerous Drugs Ordinance for the social protection of Sri Lankardquo is the mission of Excise Department of Sri Lanka

14 ObjectivesExcise Department of Sri Lanka operates with the under mentioned objectives in order to achieve its mission

a Safeguarding the revenue accumulated from liquor and tobacco

b Enforcement of the Excise Ordinance and the Tobacco Tax Act

c Implementation of the Poisons Opium and Dangerous Drugs Ordinance

d Implementation of National Authority Act on Tobacco and Alcohol

15 Activities

Excise Department of Sri Lanka carries out the following activities so as to achieve the above objectives

a Supervision and control of licensed premises and collection of revenue therefrom

b Acting as a law enforcement agency in respect of the Excise Ordinance

c Enforcement of the Tobacco Tax Act including supervision and control of tobacco manufactories

d Acting as a law enforcement agency in respect of the Poisons Opium and Dangerous Drugs Ordinance

e Implementation of National Authority Act on tobacco and alcohol

Cha

pter

1 |

Exc

ise

Dep

artm

ent o

f Sri

Lan

ka

Chapter 2

2 Organizational Structure and Changes in 2018

21 Introduction22 Organizational Structure23 Adminstration Division 24 Recruitments 25 Staff Changes26 Logistics Division27 Human Resources Division

Excise Department of Sri Lanka | Performance Report - 2018

4

21 Introduction

Excise Department of Sri Lanka operates under the direction of a Commissioner General of Excise

With respect administration of the regional offices of the Excise Department island has been divided into lsquoExcise Divisionsrsquo on provincial basis and the Western Province has been divided in to three Divisions while each of North Western and Northern Provinces have been divided in to two Divisions on district basis based on the density of population licenses and crimesThese Excise Divisions are supervised by the Assistant Commissioners of Excise

Excise Superintendentsrsquo Offices have been established under Excise Divisions Excise Divisions which cover the whole province have been subdivided to Excise Superintendentsrsquo Offices under district basis In this manner an Excise Area consisting of two districts comes only under Vauvniya and Kilinochchi Excise Superintendentsrsquo Offices Excise Divisions which are limited only to a district have been parted as Excise Superintendentsrsquo Offices with determined limits Said Excise Circles are supervised by the Superintendents of Excise

Excise Stations have been established under Excise Superintendentsrsquo Offices and they administer the Excise areas of which the limits have been determined by the Department Officers of Inspector Grade and of other ranks have been attached to these Excise StationsThe Senior Most Officer of the inspactorate

generally serves as the Officer In Charge

Further Special Operations Units and Narcotic Unit have been established and related particulars have been separately given here Excise Units have been established in all licensed Tobacco and Alcohol manufactories located island-wide and permanent staffs have been assigned to them

Excise Department of Sri Lanka comprised of a Head Office 13 Offices of Assistant Commissioners of Excise or Divisional Offices 30 Offices of Excise Superintendents 56 Excise Stations 05 Special Operations Bureaus a Narcotic Unit and Excise Units which have been established in all licensed Tobacco and Alcohol manufactories located island-wide operates to fulfill the threefold missions of Excise revenue management law enforcement and social security

Departmental Officers and Officers from the Combined Services and Islandwide Services have been attached to carry out duties of these offices while Departmental Officers have attached to Excise Stations and Units

Approved cadre for Departmental Officers is 1318 while the approved cadre for Combined Services and Islandwide Services is 173 Accordingly total approved cadre for the Department is 1491 and the actual number of staff served in the Department during the year reviewed was 1309 Hence there were 202 vacancies which summed up to 121 per cent of the approved cadre (Table 21)

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

5

bull Cadre Report of the Excise Department as at 31122018

21 Table - Cadre Report

Serial No Designation Approved

CadreActual Cadre Vacancies Excess

Post1 Commissioner General of Excise 1 1 0 0

2Additional Commissioner General of Excise (Revenue Policies amp Administration) 1 1 0

0

3

Additional Commissioner General of Excise (Revenue Operations and Law Enforcement) 1 0 1

0

4Commissioner of Excise (Administration and Human Resources ) 1 1 0

0

5 Commissioner of Excise(Revenue Operations) 1 1 0 06 Commissioner of Excise (Law Enforcement) 1 1 0 0

7 Commissioner of Excise (Social Security and Development ) 1 1 0 0

8 Chief Accountant 1 1 0 09 Chief Internal Auditor 1 1 0 0

10 Deputy Commissioner of Excise (Administration) 1 1 0 011 Deputy Commissioner of Excise (Revenue licenses ) 1 1 0 012 Deputy Commissioner of Excise (Law Enforcement) 1 1 0 013 Deputy Commissioner of Excise (Human Resources ) 1 0 1 014 Deputy Commissioner of Excise (Legal) 1 1 0 0

15Deputy Commissioner of Excise (Academic amp Research Logistics) 1 1 0

0

16Deputy Commissioner of Excise (Supply Chain Regulations amp IT) 1 1 0

0

17 Deputy Commissioner of Excise (Social Security) 1 1 0 018 Deputy Commissioner of Excise (Logistics) 1 0 1 019 Accountant 2 0 2 020 Assistant Commissioner of Excise 13 6 7 021 Assistant Director (Information Technology) 1 0 1 022 Superintendent of Excise 31 15 16 023 Statistician 1 0 1 024 Administrative Officer 2 2 0 025 Translator 2 2 0 026 Information and Communication Technology Officer 1 1 0 027 Chief Inspector of Excise 75 73 2 028 Statistics Officer 1 0 1 029 Inspector of Excise 300 249 51 030 Excise Sergeant Major 50 34 16 031 Development Officer 9 9 0 032 Technical Officer 1 0 1 033 Transport Officer 1 0 1 034 IT Assistant 3 3 0 035 Public Management Assistant 108 104 4 036 Excise Sergeant 100 15 85 037 Excise GuardCorporal 600 620 0 2038 Excise Guard - Driver 129 120 9 0

39 Excise Guard - Driver (Three wheel) As per the letter NoDMS1175III dated 19022018 1 1 0 0

40 Office Assistant 38 36 2 041 Bungalow Keeper 4 4 0 0

Total 1491 1309 202 20Officer holding the post of Excise Commissioner (Revenue Operations) has been attached to the Post of Advisor (Excise Policies) of the Ministry of Finance and Mass Media The reason for exceeding the approved cadre of Excise Guards (600) is the annulment of the promotions made to the Excise Sergeant by

the letter noEB107ES Promotions (Volume III) dated 16112016 as per the Supreme Court Verdicts 6612012 and 6632012

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

6

22

Org

aniz

atio

nal S

truc

ture

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

7

23 Adminstration DivisionAdministration Division operates under the supervision of Commissioner General of Excise and the Additional Commissioner General of Excise (Revenue Policies amp Administration) Commissioner of Excise (Administration and Human Resources) and a Deputy Commissioner of Excise Execution of general administrative tasks of the Department is the main responsibility of the Division

This division carries out the activities related to establishment discipline transfers and retirement of Departmental Officers Officers of the Combined Service and the All Island Services attached to the Deapartment Moreover it performs tasks pertaining to recruitment promotions transfers of Departmental Officers and conducting Efficiency Bar Examinations in accordance with the relevant procedures

Annual transfers of the Uniform Staff are done by this division as per the transfer procedure approved by the Public Service Commission and also based on

the service requirement In addition to above internal transfers of the Combined Services and Islandwide Services are also done by this Division

24 Recruitments

bull New Recruitments

No any recruitments have been made in the year 2018

25 Staff ChangesNumber of Officers transferred to the Department was 41 while the number of officers transferred out of the Department was 20 as at 31122018

bull Retired Officers

No of officers retired in the year 2018 was 26

Table 22 Details of Retired Officers

Serial No Name of the Officer Designation Date of Retirement

Ms K Wijeyakoon PMAS 07012018Mr HK Chandrasiri KKS 24012018MrWW Gnanathilaka Excise Guard 24012018MrMM Somathilaka Banda Excise Inspector 26012018MrW Somadasa PMAS 23022018MsKHA Meegasmula ECG 11032018

MrYSB Srilal Excise Sergeant Major 12032018

MrHK Saradiyel Excise Sergeant Major 05042018MrDM Senarathna Excise Sergeant Major 11042018MrSPKH Peters Excise Guard 24042018MrMR Somarathna Excise Inspector 01052018MrHW Collin Pitawela Excise Inspector 07052018

MrHMS Dharmapriya KKS 18052018

MrGK Dayarathna Excise Guard 23052018

MrWPA Jayarathna Excise Inspector 12062018

MrWAD Amarajiwa Excise Inspector 20062018

Ms Sandiya Priyadarshani Excise Guard 27062018

MrTMR Tennakoon Excise Sergeant Major 01092018

MrWMGK Warnashantha KKS 07092018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

8

MrJ Pushpakumara Silva DCE 15092018

MrRMJ Anurudda KKS 15092018

MrBRD Basnayaka KKS 08102018

MrRM Siripala Excise Inspector 09102018

MrT Wilman Pieris Excise Inspector 05112018

MrMMA Muthalif Excise Sergeant 10122018

MsRM Gunaseelawathi KKS 18122018

bull Interdicted Officers

Table 23 Details of Interdicted Officers

Serial No Name of the Officer Designation Date of Interdiction date

01 MrBAMDSMuthuarachchi Excise Inspector 07022018

02 MrBSPriyadarshana Excise Guard 16072018

bull Deceased Officers

Table 24 - Details of Deceased Officers

Serial No Name of the Officer Designation Date of Decease

Mr K Wasan Excise Inspector 11012018

Mr DNN Disanayaka Excise Driver 01022018

Mr RM Wimalarathna Excise Guard 09082018

Mr A Asoka Shantha Walpola Excise Inspector 18092018

Mr G Nimal Silva ACE 17082018

Mr R Dinesh Excise Guard 06112018

bull Officers who Resigned from Service or Vacated the Post

Table 25 - Details of Officers who resigned from service and vacated the post

Serial No Name of the Officer Designation Date of Resignationvacating the post

MrWDKFernando Excise Guard 01012018

MrTMDRWijesooriya Excise Driver 31052018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

bull Reinstatement in service

No any officer was reinstated in service in the year 2018

bull Promoted Officers in the year 2018

Promotions have been made to one post of Excise Commissioner 04 posts of Deputy Commissioners of Excise and 12 posts of Chief Excise Officers in the year 2018

Excise Department of Sri Lanka | Performance Report - 2018

9

Table 26 - Details of Promoted Officers in the year 2018

Serial No Name of the Officer Post Promoted to Date of

Promotion Work Station

1 Mr MDMWKDisanayaka CE (Social Security amp Development) 17072018 Head Office

2 Mr RMRBandara DCE ( Supply Chain Regulations amp IT) 18092018 Head Office

3 Mr AMGamini Adikari DCE (Legal) 18092018 Head Office

4 Mr PChandrasiri de Silva DCE(Academic amp Research) 18092018 Head Office

5 Mr BUWickramarathna DCE (Social Security) 18092018 Head Office

6 Mr EJLPieris Thilakarathna Chief Inspector of Excise 23042018 Excise Station-Chilaw

7 Mr TSMTKBGinigathpitiya Chief Inspector of Excise 23042018 Excise Station-Kuliyapitiya

8 Mr RPKKWijeyasinghe Chief Inspector of Excise 23042018 Excise Station-Badulla

9 Mr DTN Perera Chief Inspector of Excise 23042018 Excise Station-Rathnapura

10 Mr ARLambert Chief Inspector of Excise 23042018 Head Office

11 MrSDSenaka De Silva Chief Inspector of Excise 23042018 Excise Station-Balangoda

12 MrRALL Ramanayaka Chief Inspector of Excise 23042018 Excise Station-Mathugama

13 Mr Wasantha Samarasinghe Chief Inspector of Excise 23042018 Excise Station-Hambantota

14 Mr P Ragunadan Chief Inspector of Excise 23042018 Excise Station-Jaffna

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

26 Logistics Division

Logistics Division of the Excise Department of Sri Lanka operates under the supervision of Deputy Commissioner of Excise (Logistics) and the guidance of the Commissioner of Excise (Administration amp Human Resources)

bull Role of the Logistics Division

bull Carrying out repairs and maintenance activities of the Head Office construction maintenance and repairing of buildings required for Regional Offices and obtaining buildings on rental basis for the same purpose

bull Repairs and maintenance of departmental vehicles

bull Repairs and mentenance of regional offices and circuit bunglows and acquisition of lands for the purpose of constructing new buildings

bull Maintenance Activities of the Head Office Building amp Regional Offices

This Division administers the maintenance services of the Head Office Building which was inaugurated on the 2nd of May 2017 Excise Station ndashNuwara Eliya was constructed and opened for services while building repairs with respect to 07 other Excise Stations were repaired the year 2018 Accordingly Padukka Galle Trincomalee Polonnaruwa Hambantota Kalutara and Ratnapura Regional Offices have been restored at the cost of Rs10 Million In addition to above constructions of the Excise Stations in Chilaw and Ampare were also completed Further 27 regional offices are being operated in buildings obtained on rental basis

bull Vehicles

Department possessed 132 vehicles out of which 09 condemned vehicles were disposed in the year 2018 Procurement activities with respect to purchase of 20 vehicles to be used for departmental needs have been

Excise Department of Sri Lanka | Performance Report - 2018

10

commenced In the year 2018 Rs7 million has been spent for Departmental vehicle repairs

bull Land Acquisition

Activities related to land acquisition for the purpose of constructing new buildings for regional offices in Pugoda Kegalle and Hatton areas where offices are being operated in rented buildings at present

bull Circuit Bunglows

Department possesses 04 circuit bunglows which are located in NuwaraeliyaThissamaharamaya Anuradhapura and Polonnaruwa

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

11

bullA

sset

s Acc

ount

(Inf

rast

ruct

ure)

Tabl

e 2

7 - A

sset

s (In

fras

truc

ture

) Det

ails

D

istr

ictD

S

Off

ice

whe

re th

e pr

oper

ty is

loca

ted

Nam

e of

the

Prop

erty

Ext

ent o

f L

and

If a

Tra

nsfe

r N

o amp

Dat

e

Nat

ure

of th

e la

nd

whe

ther

the

land

is

Em

pty

or w

ith

Bui

ldin

gs

1C

olom

bo -

Sri

Jaya

war

dena

pura

K

otte

Exci

se H

ead

Offi

ce-R

ajag

iriya

514

DW

alik

ada

Sout

h G

ram

anila

dhar

i Div

isio

nW

alik

ada

302

6 Pe

rche

sN

o10

82

318

date

d 13

06

2013

Lette

r of t

he D

irect

or

Urb

an D

evel

opm

ent A

utho

rity

Con

stru

ctio

ns a

re i

n th

e fin

al st

age

2C

olom

bo -P

aduk

kaEx

cise

Sta

tion-

Padu

kka

218

Pe

rche

sN

oප

ාඉ2

fomd3

dat

ed 0

406

200

4Le

tter o

f the

Div

isio

nal S

ecre

tary

Pad

ukka

With

bui

ldin

gs

3C

olom

bo ndash

Kas

bew

a Ex

cise

Sta

tion-

Kas

bew

a20

Per

ches

No

mdfa3

22

36 d

ated

07

122

004

Lette

r of t

he D

ivis

iona

l Sec

reta

ry K

asbe

wa

With

bui

ldin

gs

4K

alut

ara-

Kal

utar

aO

ffice

of t

he A

ssis

tant

Com

mis

sion

er o

f Exc

ise-

Pita

gone

liyaw

atta

Kal

utar

a (W

PII

) 74

36

Perc

hes

Div

isio

nal S

ecre

tary

rsquos N

o4

61

86 P

rovi

ncia

l Lan

d C

omm

issi

oner

rsquos

No

-පඉ

fl

dඉ1

1l

iquest0

4

Com

mis

sion

er

Gen

eral

of

La

nd

No

414

192

4

12

122

014

With

bui

ldin

gs

5K

alut

ara-

Kal

utar

aO

ffice

of

the

Supe

rinte

nden

t of

Exc

ise

Exc

ise

Stat

ion-

477

Pe

rche

sW

ith b

uild

ings

6K

alut

ara-

Ber

uwal

aEx

cise

Sta

tion-

Alu

thga

ma

264

8 Pe

rche

sN

o 41

76

653

date

d 31

12

2002

let

ter o

f Com

mis

sion

er G

ener

al o

f La

ndW

ith b

uild

ings

7K

alut

ara-

Hor

ana

Ara

man

agol

la30

per

ches

No

65

255

dat

ed 2

704

200

1Le

tter o

f the

Div

isio

nal S

ecre

tary

Hor

ana

With

bui

ldin

gs

8G

ampa

ha-G

ampa

ha

Wal

ww

atta

Exci

se S

tatio

n- Y

akka

la-E

ast G

ampa

ha 4

190

pe

rche

sN

oiuml$m

dfa2

22

57

date

d 13

10

1999

Lette

r of t

he D

ivis

iona

l Sec

reta

ry G

ampa

haW

ith b

uild

ings

9G

ampa

ha-M

eerig

ama

Exci

se S

tatio

n- O

smire

Wat

ta M

eerig

ama

349

1 pe

rche

s

Div

isio

nal

Secr

etar

yrsquos

No

oacuteszlig

ඉ9

26

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o - ප

ඉක

ොග

ම5

2IV

C

omm

issi

oner

Gen

eral

of

Lan

d N

o4

463

3 -

150

320

10W

ith b

uild

ings

10K

andy

ndash G

agaw

ata

Kor

ale

Offi

ce o

f the

Ass

ista

nt C

omm

issi

oner

of E

xcis

e-

Kan

dy

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e

Exci

se S

tatio

n

705

Pe

rche

sW

ith b

uild

ings

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

12

11N

uwar

a El

iya

- do

Circ

uit

Bun

galo

w

N

uwar

aeliy

a -H

awae

liya

Cra

ton

Vill

age

850

3

Perc

hes

Lette

r No

නඒ

මආ

පප

ැව5

2 da

ted

140

619

91W

ith b

uild

ings

12N

uwar

a el

iya

- do

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n C

rato

n V

illag

e N

uwar

aeliy

a 25

03

Perc

hes

Lette

r No

නඒ

මආ

පප

ැව5

2 da

ted

140

619

91W

ith b

uild

ings

13H

amba

ntho

ta -

This

sam

ahar

amay

aTh

issa

mah

aram

a H

olid

ay R

esor

t M

ahas

enpu

ra40

Per

ches

No

තස

ං61

63

date

d 15

07

1997

Lette

r of t

he D

ivis

iona

l Sec

reta

ry T

hiss

amah

aram

aya

With

bui

ldin

gs

14H

amba

ntho

ta -

Ham

bant

hota

Kot

awal

amul

la9

64

Perc

hes

Ass

ista

nt C

omm

issi

oner

of

Exci

se h

as b

een

info

rmed

to

take

ne

cess

ary

actio

n w

ithou

t del

ayW

ith b

uild

ings

15H

amba

ntho

ta -

Tang

alle

Kat

anga

haw

atta

- Ex

cise

Sta

tion

Tang

alle

261

7 Pe

rche

sPu

rcha

sed

by

the

Hou

se D

evel

opm

ent A

utho

rity

With

bui

ldin

gs

16G

alle

- Fou

r Gra

vet

Offi

ce o

f th

e A

ssis

tant

Com

mis

sion

er o

f Ex

cise

K

urun

duw

atta

Gal

le30

Per

ches

Land

han

ded

over

to th

e D

epar

tmen

t by

lette

r N

oශ

ාකස

mdfa

ම1

of th

e D

ivis

iona

l Sec

reta

ry F

our G

rave

tGal

le d

ated

26

022

007

With

bui

ldin

gs

17G

alle

Elpi

tiya

Exci

se S

tatio

n El

pitiy

a20

Per

ches

No

ඇඉ

3d

ated

19

012

006

Lette

r of t

he D

ivis

iona

l Sec

reta

ry E

lpiti

yaW

ith b

uild

ings

18Po

lonn

aruw

a -

Tham

anka

duw

aO

ffice

of

the

Supe

rinte

nden

t of

Exc

ise

Exc

ise

Stat

ion

Kan

duru

wel

a -

Wes

t Pol

onna

ruw

a10

9 pe

rche

s W

ith b

uild

ings

19Po

lonn

aruw

a -

Tham

anka

duw

aEx

cise

Hol

iday

Res

ort ndash

Polo

nnar

uwa

74 p

erch

es

No

එන

සප

agravef

la9

2 w

ith n

o da

te 1

020

04Le

tter o

f the

Div

isio

nal S

ecre

tary

Tha

man

kadu

wa

With

bui

ldin

gs

20A

nura

dhap

ura

East

Nuw

arag

am

Pala

tha

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n A

nura

dhap

ura

137

5 Pe

rche

sW

ith b

uild

ings

21A

nura

dhap

ura

East

Nuw

arag

am

Pala

tha

Exci

se H

olid

ay R

esor

t ndash A

nura

dhap

ura

107

1 Pe

rche

sW

ith b

uild

ings

22A

nura

dhap

ura

K

ebith

igol

law

aEx

cise

Sta

tion

Keb

ithig

olla

wa

80 P

erch

esLe

tter

No

2

51

ඉඉ

date

d 27

05

2008

of

D

ivis

iona

l Se

cret

ary

Keb

ithig

olla

wa

amp P

rovi

ncia

l Lan

d C

omm

issi

oner

rsquos N

o -

එන

සප

පඑ

ලස

40

60

305

icirc d

ated

07

052

008

With

bui

ldin

gs

23K

urun

egal

a -

Kur

uneg

ala

Padd

y Fi

eld

Land

for T

rain

ing

Cen

ter a

nd E

xcis

e St

atio

n (A

ssis

tant

Com

mis

sion

er o

f Exc

ise (

Nor

th

Wes

tern

Pro

vinc

e)10

0 pe

rche

s La

nd re

ceiv

ed a

s pe

r the

lette

r No

42

981

3ස

බ o

f the

Div

isio

nal

Secr

etar

y K

urun

egal

a da

ted

280

720

00W

ith b

uild

ings

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

13

24K

urun

egal

a -

Bam

unak

otuw

a Tr

aini

ng C

olle

ge P

anad

arag

ama

- La

nd r

ecei

ved

as p

er t

he l

ette

r N

oබ

මඉ

ඩඅ

තප

තස

රාබyuml ප

හණ

ාසල

of t

he D

ivis

iona

l Sec

reta

ry B

amun

akot

uwa d

ated

14

032

013

With

bui

ldin

gs

25K

urun

egal

a ndash

Kul

iyap

itya

Wes

tEx

cise

Sta

tion

Kul

iyap

itya

114

perc

hes

With

bui

ldin

gs

26K

urun

egal

a -M

aho

Exci

se S

tatio

n K

urud

ugah

ayay

a -

Mah

o40

01

Perc

hes

Div

isio

nal

Secr

etar

yrdquos

No

33

157

146

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o - ප

ළාත

ඉfl

dඉ2

මහ

ව6

(1)

C

omm

issi

oner

G

ener

al o

f Lan

d N

o4

146

58 d

ated

05

052

010

With

bui

ldin

gs

27Pu

ttala

m- P

utta

lam

Exci

se S

tatio

n ndash

Putta

lam

Pla

ins P

utta

lam

525

per

ches

D

ivis

iona

l Se

cret

aryrdquo

s N

oප

තඉ

07

63

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o -

පළ

ාතඉ

fl

dඉ6

පත

07

C

omm

issi

oner

G

ener

al o

f Lan

d N

o4

144

7

281

120

07W

ith b

uild

ings

28Pu

ttala

m-M

adam

pe

Exci

se S

tatio

n M

adam

pe59

93

Perc

hes

Land

han

ded

over

to M

rBH

Per

eis

OI

C b

y le

tter N

oම

ාද3

31

100

of

Div

isio

nal S

ecre

tary

Mad

ampe

dat

ed 1

502

200

6W

ith b

uild

ings

29Pu

ttala

m

-Wen

napu

wa

Offi

ce

of

the

Ass

ista

nt

Com

mis

sion

er

of

Exci

se

Bog

ahav

itaW

aikk

ala

O

ffice

of

th

e Su

perin

tend

ent

of E

xcis

e N

atht

hand

iya

Exci

se

Stat

ionW

enna

puw

a

399

3 Pe

rche

s

Div

isio

nal

Secr

etar

yrsquos

No

වෙ

නm

dfaඉ

අතස

රාබyuml

date

d 29

07

2002

Pro

vinc

ial L

and

Com

mis

sion

errsquos

No

- පළ

ාතඉ

fl

dඉ4

වෙ

න -

date

d 11

03

2002

With

bui

ldin

gs

30Pu

ttala

m-C

hila

wIn

gini

wat

ta a

lias G

amsb

ha w

atta

30 P

erch

esO

wne

rshi

p ha

s be

en h

ande

d ov

er t

o th

e Ex

cise

Dep

artm

ent

by

Div

isio

nal

Secr

etar

y C

hila

w o

n 27

07

2015

DS

No

CH

ILN

DI

TRA

NS

319

14

Tend

ers h

ave

been

cal

led

31M

anna

rEx

cise

Sta

tion

Man

nar

204

4 Pe

rche

sC

omm

issi

oner

Gen

eral

of

Land

No

414

190

16

122

009

Lette

r da

ted

090

620

10 o

f Div

isio

nal S

ecre

tary

Man

nar

With

bui

ldin

gs

32Tr

inco

mal

eeEx

cise

Sta

tion

Oris

Hill

Trin

com

alee

_

Ass

ista

nt C

omm

issi

oner

of

Exci

se(E

P)h

as b

een

info

rmed

to ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

W

ith b

uild

ings

33

Bat

tical

oa ndash

K

alam

unai

Eas

t Ex

cise

Sta

tion

Com

plex

Kal

ladi

-Bat

tical

oa

30 P

erch

esLe

tter

No

atildeඑ

සඑ

iumlඑ

නඑ

ලicirc

ස3

77of

D

ivis

iona

l Se

cret

ary

K

alam

unai

With

bui

ldin

gs

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

14

34A

mpa

ra-A

mpa

raEx

cise

Sta

tion

In

dras

arap

ura

Am

para

47

44

Perc

hes

App

licat

ion

for a

lloca

ting

gove

rnm

ent l

ands

for v

ario

us d

epar

tmen

ts

has

been

forw

arde

d to

the

Dep

uty

Com

mis

sion

er o

f Lan

d A

mpa

ra

Ass

ista

nt

Com

mis

sion

er

of

Exci

seha

s be

en

info

rmed

to

ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

Tend

ers h

ave

been

cal

led

35Va

uvni

ya -

Vauv

niya

Offi

ce o

f the

Sup

erin

tend

ent o

f Exc

ise

Vav

uniy

a

Exci

se S

tatio

n45

62

Perc

hes

Lette

r No

27

031

113

02

03 o

f Dis

trict

Man

ager

of N

HD

A d

ated

14

08

2003

With

bui

ldin

gs

36K

ilino

chch

iya-

Kar

awita

K

araw

ita

15 P

erch

esA

ssis

tant

Com

mis

sion

er o

f Ex

cise

has

bee

n in

form

ed t

o ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

W

ith b

uild

ings

37M

onar

agal

a -A

mbi

lipiti

yaEx

cise

St

atio

n Pa

llega

ma

Pa

rani

K

adaw

ura

Wat

ta A

mbi

lipity

a 20

Per

ches

trans

ferr

ed t

o th

e Ex

cise

Dep

artm

ent

by s

peci

men

For

m 2

00 f

or

trans

ferr

ing

asse

ts o

f Maw

eli A

utho

rity

to li

ne in

stitu

tes

W

ith b

uild

ings

38R

athn

apur

aR

athn

apur

a N

ew

Tow

n O

ffice

of t

he A

ssis

tant

Com

mis

sion

er o

f Exc

ise

80 P

erch

esLa

nd h

as b

een

allo

cate

d to

the E

xcis

e Dep

artm

ent b

y th

e let

ter d

ated

28

12

1998

Div

isio

nal S

ecre

tary

Rat

hnap

ura

With

bui

ldin

gs

39M

onar

agal

a -M

onar

agal

aEx

cise

Sta

tion amp

Offi

cial

Qua

rter

Kar

apin

chag

ala

Moo

kala

na M

onar

agal

a 85

Per

ches

Ass

ista

nt C

omm

issi

oner

of

Exci

se h

as b

een

info

rmed

to

take

ne

cess

ary

actio

n in

this

resp

ect w

ithou

t del

ay

With

bui

ldin

gs

40B

adul

la

-Ban

dara

wel

aEx

cise

St

atio

n H

apug

asar

ame

wat

ta

ndashB

anda

raw

ela

402

4 Pe

rche

s

Land

rece

ived

as p

er th

e Div

isio

nal S

ecre

tary

rsquos N

oබ

ණ3

4ර

ාආ1

3amp

Pro

vinc

ial L

and

Com

mis

sion

errsquos

No

- UPL

CL

4B

W1

0 d

ated

20

07

2009

Let

ter

With

bui

ldin

gs

41B

adul

la -

Bad

ulla

Exci

se S

tatio

n ndashK

anup

alla

la-B

adul

la25

Per

ches

With

bui

ldin

gs

42M

atar

a - W

alig

ama

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n

Kot

awila

wat

ta

Kan

dake

tiya

wat

ta

Kan

anke

wew

a w

atta

Mat

ara

Dis

trict

80

Per

ches

Ow

ners

hip

has

been

han

ded

over

by

the

le

tter

of A

ssis

tant

D

ivis

iona

l Sec

reta

ry W

elig

ama

date

d 11

08

2015

With

bui

ldin

gs

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

15

27 Human Resources DivisionHuman Resources Division of the Excise Department of Sri Lanka carries out its operations under the guidence of the Excise Commissioner (Administration Human Resources) and the Deputy Excise Commissioner (Human Resources) Sri Lanka Excise College in Panadaragama of Kurunegala District is the training institute of the Excise Department

Capacity development of Departmental Officers by means of improving knowledge attitudes and skills via theoretical and practical training was the main task of the Human Resources DivisionIt was able to organize various training courses in collaboration with the local and foreign training institutes and the Excise Training College Panadaragama in the year 2018 also

Table 28 - Details of Training Courses conducted by the Excise Training College in the year 2018

Serial No Name of the Course Participants

No of Dates per

Course

Noof Courses

Noof Participants

1 Training Course for Officers attached to duties in Manufactories Warehouses and Distilleries

Officers attached to duties in

Manufactories Warehouses and

Distilleries

02 03 104

2 Training Course for Excise Drivers on maintenance of duty related official documents departmental discipline and essential legal awareness

Excise Drivers 01 04 104

3 Annual Training Course for Firing and Firearm Handling

CEDCEACESuperintendents of Excise Chief

Inspectors of Excise Excise

Inspectors Excise Inspectors

02 09 315

4 Training Course for Development of Integrated Skills for Other Excise Ranks

Sergeant Majors MaleFemale

Excise Guards Sergeants

02 17 570

5 Capacity Development Training Course for Superintendent of Excise appointed on Cover Up basis and Chief Inspectors of Excise promoted in 20161718

Superintendents of ExciseChief

Inspectors of Excise

04 01 26

6 Training Course on DistilleryWarehouse and Manufactory duties and activities for Officers serving in Excise Stations in Northern and Eastern Provinces

Excise InspectorsEG

04 01 45

7 Tamil Language Training Course for Departmental Officers

Excise Inspectors 05 08 206

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

16

bull Local Training Courses

Details of Local Training Courses conducted by other institutes for the Officers of the Department in the year 2018 are as follows

Table 29 -Details of Local Training Courses conducted in the year 2018

No Name of the Course Training Institute Participants

No of Dates per

Course

Noof Courses

Noof Participa-

nts

1 Advanced MS Excel Skills for junior officers

Miloda Excise Guard 02 - 2

2 Advanced Certificate Course on Narcotic Law Implimentation

Colombo School of Business and Management

Excise Inspector 10 - 10

3 Speechcraft Training with the Toastmasters International for Special Grade Officers of All Island Services

SLIDA Additional Commissioner

General of Excise

10 - 1

4 Course on Sinhala Official Letter Writing and Interpretation

NIBM Public Management

Assistant Chief Public Management

Assistant Excise Inspector Excise

Guard

02 - 8

5 Advanced National Diploma in Applied Criminology and Criminal Justice System

Sri Lanka Foundation Institute

Male Female Excise Guards

Every Sunday for a period of one year

- 15

6 English Diploma for Junior Executives

Miloda Excise Inspector Every Friday for a period of one year

- 2

7 Diploma in IT -30th Batch SLIDA Excise Inspector Excise Guard

From 03122018

- 2

8 Scientific Training for Comprehensive Precursor Control Strategy in Sri Lanka

National Dangerous Drugs Control Board

SE Chief Excise Inspector Excise Inspector

Excise Guard

02 - 10

9 Scientific training for comprehensive precursor control strategy in Sri Lanka

National Dangerous Drugs Control Board

Excise Inspector Excise Sergeant Majors Excise

Guard

02 - 10

10 Seminar on Cyber Crimes and the Applicability of Digital Witnesses

Miloda DCE IT Officer Excise

Inspector Excise Guard

01 - 8

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

17

11 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashSri Jayawarenapura Kotte

Excise Driver From 13062018

- 13

12 Financial Regulations in Public Sector

Miloda PMA 02 - 1

13 Training Program On Current Trend of the Internal Audit amp the nature of work

Department of Management Audit

Chief Internal Auditor

01 - 1

14 English Diploma Course for Junior Executives

Miloda Excise Guard One year from

20082018

- 1

15 Diploma Course in English - Level I

SLIDA Chief Inspector of Excise

- 1

16 MS Excel Skills for Junior Executives

Miloda Translator 02 - 1

17 Computer Training Course

ESOFT IT Officer 01 - 1

18 One Day Training Course on Tobacco Industry and Cigarette Manufacturing

Ceylon Tobacco Company

Inspector of Excise

01 16 668

19 Advanced Certificate Course on Narcotic Law Implimentation

Colombo School of Business and Management

Excise Inspector 04 Months from

05082018

- 20

20 Certificate Course on Statistics Analysis (CCSA)

NIBM Excise Inspector Excise Guard

04 Months from

05082018

- 4

21 One day workshop on Malt liquor industry

Lion Beer Company

MaleFemale Excise Guard

01 14 641

22 Training Course for Procurement Process ndashBatch 1

HR Division DCEACE SE OIC

02 01 54

23 Stores and Inventory Management

Miloda Management Assistant

02 - 1

24 General Payroll System Miloda Management Assistant

03 - 2

25 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashKaduwela

KKS 06 - 1

26 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashSri Jayawarenapura Kotte

Excise Driver 06 - 2

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

18

27 Seminar on National Audit Act

Sri Lanka Foundation Institute

ACEAO 01 - 7

28 Workshop on Stress Management

Sri Lanka Foundation Institute

Excise Inspector PMA Excise

Guard

01 - 5

bull Foreign Training Courses

Foreign Training CoursesProgrammes and workshops attended by the Departmental Officers in the year 2018 are given below

Table 210 - Details of Foreign Training Courses attended by the Departmental Officers in the year 2018

No Name of course CentreCountry Name of OfficerDesignation Date

1 PIM International Programme on Strategic Management

Indonesia Mr J Pushpakumara Silva (DCE)

28012018- 04022018

2 ndash do - ndash do - Mr WMMB Wansooriya (DCE)

ndash do -

3 ndash do - ndash do - Mr KMG Bandara (ACE)

ndash do -

4 ndash do - ndash do - Mr AMG Adhikari (ACE)

ndash do -

5 ndash do - ndash do - Mr RMR Bandara (ACE)

ndash do -

6 PIM International Programme on Strategic Management

Australia Mr Gamini Mahagamge (CE)

27022018- 07032018

7 ndash do - ndash do - Mr K Kumarasinghe (DCE)

ndash do -

8 ndash do - ndash do - Mr PC Silva (ACE) ndash do -

9 International Programme on Management

University of Gadjah Mada

Indonesia

Mr RMP Dharmakeerthi (ACE)

22042018- 29042018

10 International Programme on Management

International University of Japan

Mrs BMS Bandara ndash Additional Commissioner General of Excise

08052018- 16052018

11 International Programme on Management

Kasetsart University Bangkok

Mr J Shantha Deva De Silva Asst Commissioner of Excise

15072018- 22072018

12 International Programme on Management Auditing for the Public Sector Internal Auditors

University of Malaysia

Ms MN Priyangika Fernando Chief Internal Auditor

02092018 - 09092018

13 Diploma in Public Procurement and Contract Administration DIPPCA Practical Fulfillment

UK Mr LAD Liyanarachchi(Excise Inspector)

09092018-19092018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

19

14 International Programme on Management

Kasetsart University Bangkok

Mrs AHMSP Abeysinghe Administrative Officer

25112018- 02122018

15 International Programme on Strategic Management in Indonesia

University Gadjah Mada

Mr Sameera Thushan Jayawardena Deputy Commissioner of Excise (Admin)

09122018- 16122018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Chapter 3

3 Implementation of New Policies

31 Introduction32 New Excise Notifications Issued amp Implemented in 2018

Excise Department of Sri Lanka | Performance Report - 2018

22

31 IntroductionNew Excise Regulations and Rules have been enacted as a measure of further enforcement of the government policy of minimizing the use of liquor and tobacco and as a positive approach towards establishing an efficient control over liquor and tobacco industries Among

the above introduction of the Tree Tapping License System (Excise Notification no082018) for the purpose of proper supervision of the Toddy Industry can be considered as a milestone Accordingly 12 Excise Notifications were issued in year 2018 revising the practical issues identified in prevailing Excise Notifications

32 New Excise Notifications Issued amp Implemented in the Year 2018

31 Table New Excise Notifications issued amp implemented within the year

Excise Notification

No

Gazette No amp Date of Issue Description Effective

Date

012018 No 205321 10012018

Opening and Closing hours of the Excise Licensed Premises

11012018

022018 No 205326 10012018

Revision of the Condition No5 of the Excise Notification No666

10012018

032018 No 205441 18012018

Opening and Closing hours of the Excise Licensed Premises (Cancellation of ENNos012018 amp 686)

18012018

042018 No 205442 18012018

Revision of the Condition No5 of the Excise Notification No666

18012018

052018 No 205509 23102018

Revision of the Excise Notification No 1001 by exclusion of the word ldquopulprdquo

23012018

062018 No205509 23012018

Revision of the Excise Notification No 1002 by exclusion of the word ldquopulprdquo

23012018

072018 No 205932 21082018

Excise duty on import of Non Potable Spirits (Cancellation of 999 amp1005)

21022018

082018 No 206602 09042018 Toddy Tapping Licence Fees 16042018

092018 No 206557 06042018

Revision of License Fees on Bottling Toddy (Revision of Excise Notification No1004 )

01042018

102018No 207523 13062018

Revision of Regulations on Non Potable Spirits Imported to Sri Lanka (Updating ENNo 72018)

13062018

112018 No 207524 13062018

Revision of Opening and Closing hours of Toddy Taverns (Revision of ENNo 032018)

13062018

122018 No209150 03102018

Excise duty on import of Non Potable Spirits (Revision of ENNo 072018)

04102018

Cha

pter

3 |

Im

plem

enta

tion

of N

ew P

olic

ies

Chapter 4

4 Auditing

41 Introduction42 Internal Audit Division

Excise Department of Sri Lanka | Performance Report - 2018

24

41 IntroductionInternal audit unit is entrusted with the responsibility of reporting to the Head of the Department having carried out independent evaluations on the effectiveness of the internal systems of the department and coordinating the Head of Department with the officers who are assigned various departmental duties

Specially Internal Audit Division creates the environment for the Head of Department to take necessary and urgent measures to remedy the risk areas related to financial control having conducted Audit and Management Committees on time with the participation of the Departmental Head and a representative from the Auditor Generalrsquos Department

In addition to the above Internal Audit Division assists to reinforce the existing administrative system having studied the weaknesses in administrative systems through identification and focusing on the risk areas in procedures pursued for achieving departmental goals while implementing internal audit programmes prepared in line with the changes of the management and financial environment which exists in the Department

42 Internal Audit UnitActivities of the Internal Audit Division have been carried out based on the internal audit plan of the year 2018 under the direct supervision of the Commissioner General of ExciseIt has also proposed internal control methods required to avert the defects which could be observed in processes of collecting revenue based on Excise ordinance Excise Notifications Financial Regulations and Establishments codes

Audit Programs conducted in the Year 2018

Offices of the Assistant Commissioner of Excise - Kalutara Kandy Galle Rathnapura

GampahaOffices of Excise Superintendents - Kalutara Hambantota Kandy Galle

Matara Kegalle Ratnapura GampahaExcise Stations - Hambantota Tangalle Padukka Kandy

Elpitiya Negombo Matara Kegalle Ruwanwella Rathanapura Balangoda Poogoda Gampaha Meerigama

Special Operations Bureaus of Excise - Kandy GalleLicensed Premises - 6 licensed premises under the Excise

Stations of Negombo and Galle

Five Management Audit Committee meetings have been conducted under the patronage of the Commissioner General of Excise and the participation of all staff officers in the Excise Head Office and the Audit Superintendent of the Government Audit Unit in the year 2018 Measures have been taken to implement the decisions taken at Management Audit Committee meetings held at the Ministry through all staff officers and to discuss the observations and issues raised by Auditor Generalrsquos queries and internal audit reports for the purpose of strenghthening the internal control of the Department

Internal Audit Division has been able to guide the Department to achieve its aims and targets through all these programs

Cha

pter

4 |

Aud

iting

Chapter 5

5 Accounts Division

51 Introduction52 Revenue Account53 Reward Fund Account54 Appropriation Account (2018)55 Analysis of Income and Expenditure56 Advance Account

Excise Department of Sri Lanka | Performance Report - 2018

26

51 IntroductionThis Department has fulfilled all the duties related to excise revenue on behalf of the Sri Lankan Government in its history of over one hundred years However several of the revenue sources out of which we gathered income had to be transferred to Provincial Councils as per the 13th amendment to the Constitution Revenue Sources thus transferred are as follows

1 Annual Excise License Fees

2 Rent Sales

3 Fines imposed by Courts

Following taxes and fees are charged by the Excise Department

Government Revenue Head Relevant Taxes and Fees

1002-04-01 - All receipts related to Excise Duties

1 Excise Duties

2 Late Charges on Excise Duties

3 Purchase of Spirits (Local and imported)

4 License Fees

5 Excise License Application Fees

6 Renewal of Excise Licenses

7 Transfer of Excise LicensesChange of Names and addresses

8 Charges on Toddy Collecting Centre

1002-06-00 - All receipts related to Tobacco

1 TobaccoTax (Local and imported)

2 License fees for Tobacco Manufacturing

3 Application fees for Tobacco Manufacturing License

4 Renewal of Tobacco Manufacturing Licenses

5 Transfer of Tobacco Manufacturing Licenses Change of Names and addresses

6 Late fees

7 Charges on storing tobacco products

Main tasks carried out by the Accounts Division are as follows

bull Collection of Excise Revenue

bull Incurring Recurrent and Capital Expenses

bull Public Officersrsquo Advance Account Activities

bull Supplying all Departmental Requirements

bull Maintaining the Reward Fund

Following activities are done by the Accounts Division parallel to the process of keeping accounts on the above tasks

bull Preparing the Revenue Accounts for the Excise Revenue

bull Preparing the Departmental Appropriation Account

bull Preparing the Public Officersrsquo Advance Account

bull Preparing the final accounts for the Reward Fund

Cha

pter

5 |

Acc

ount

s Div

isio

n

Excise Department of Sri Lanka | Performance Report - 2018

27

52 Revenue AccountThis department gathers and keep records of the Excise and Tobacco tax income intended for the Sri

Lankan Government revenue Excise revenue of the previous 6 years is given in the following chart

Table 51 - Revenue of Preceding Years

Year Excise Duty (Rs) Tobacco Tax (Rs) Total Tax (Rs)2018 113890332214 45367003 1139356992172017 113214008524 45749663 1132597581872016 120238067703 39819451 1202778871542015 105263548521 34049349 1052975978702014 69087998769 35606823 691236055922013 66008326747 33042507 66041369254

53 Reward Fund AccountExcise Department operates a reward fund which is nourished by the composition fees imposed on acts of violating the excise license regulations and rewards are paid out of this Fund for persons who contribute to said tasks

In addition to the above 15 of the annual income of the reward fund is annually transferred to the Consolidated Fund Receipts for the year 2018 was Rs1778 million and Rs1129 million have been incurred as rewards and other expenses while Rs 325 million has been transferred to the Consolidated Fund

Table 52 ndash Details of the Reward Fund

2018(Rs) 2017 (Rs) 2016 (Rs)Receipts 177875203 133366877 136954590Payments

bull Composition Fees 101516518 76643861 71173912bull To Government Consolidated Fund 32579338 20339024 21933812bull For Special Raids - 600000 771050bull For Trainings and Academic Activities - - 2331515bull For Sports Recreation and Education - 50000 -bull Purchase of library books - - -bull Purchase of Furniture and Equipment - 3939940 1194000bull Purchase of Computers 11400000 - -

Total Expenditure 145495856 101572825 97404289

54 Appropriation Account (2018)All expenses required for fulfilling departmental objectives are made from this account

Table 53 - Appropriation Account

Type of Expenditure Estimated Provision (Rs) Expenditure(Rs)

Personnel Remunerations 671450000 658619293

Other Recurrent 455776000 159066161

Capital 529974000 183786422

Total 1657200000 1001471876

Cha

pter

5 |

Acc

ount

s Div

isio

n

Excise Department of Sri Lanka | Performance Report - 2018

28

55 Analysis of Income and ExpenditureExcise income is generated through two main sources Income generated in the year 2018 is given below

Excise Revenue - 113890332214Tobacco Tax Revenue - 4545367003

Total Revenue - 113935699217

Departmental expenditure can be categorized as recurrent and capital Expenditure incurred in 2018 is as follows

Recurrent Expenditure - 817685455Capital Expenditure - 183786421

Total Expenditure - 1001471876

56 Advance Account This Division provides loan advances for the entire staff of the Department by the Government Officers Advance Account An amount of Rs59837200 has been given out by this account as distress loans for 374 officers special advances for 92 officers and festival advances for 759 in the year 2018

Table 55 - Advance Account Particulars

Description

2018 2017 2016

Amountallocated for the

Department

Actual value

Amount allocated for the

Department

Actual value

Amount allocated for the

Department

Actual value

Receipts 60000000 59837200 45000000 45572284 38000000 37976126

Minimum Receipt Limit 37000000 36442370 34000000 34426562 30000000 31465892

Maximum Debit Limit 250000000 163631147 177000000 140236317 171000000 129234392

Table 56 ndash Acquisition of Capital Assets

Vote No Detail Total Expenditure (Rs)

248-1-1-2102 Furniture and Office Equipment 11235454

248-1-1-2103 Machinery and Plants 17000000

248-1-1-2104 Construction of Buildings i Head Office

ii Regional Offices

47997925 69978561

Cha

pter

5 |

Acc

ount

s Div

isio

n

Chapter 6

6 Law Enforcement

61 Introduction62 Legal Division63 Bureaus of Excise Special Operations

Excise Department of Sri Lanka | Performance Report - 2018

30

61 IntroductionLaw Enforcement Division is under the supervision of the Commissioner of Excise (Law Enforcement) and Deputy Commissioner of Excise (Law Enforcement)

Following activities were monitored by this Division

i Setting detection targets and supervision of Excise Officers

ii Conducting progress review meetings at regional level

iii Recommendation of special commendations

iv Levying composition fees for technical crime reports

v Collecting and analyzing of information on detections

vi Taking necessary actions for public petitions

vii Coordinating with parallel institutions and attending relevant meetings

Department was able to achieve 49312 detection targets rendering a higher contribution for implementing government policy in the year 2018 A large number of massive detections of illegal liquor drugs and imported contraband liquor stocks could be carried out through motivation of Excise Officers attached to the regional stations Special Operations Bureaus and the Narcotic Unit

Rs25362916500 was collected as fines having taken legal actions against 49312 detections carried out in the year 2018 Confiscation of 10000 litres of Spirits with a market value over Rs6 crores imported to the country having submitted forged documents to Sri Lanka Customs was one of the most outstanding detections carried out by the officers attached to the Law Enforcement Division A case was filed in this regard and a fine of Rs350000 was imposed by the Magistrate Courts Negombo

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

31

Tabl

e 6

1 ndash

Det

ails

of D

etec

tions

Dis

tric

t

Exc

ise

Ord

inan

cePo

ison

sOpi

um a

nd D

ange

rous

Dru

gs

Ord

inan

ceTo

bacc

o Ta

x A

ctN

atio

nal A

utho

rity

Act

on

Tob

acco

and

Alc

ohol

Total Noof Detections

UMA

PUML

PUDS

P of U

UST

UPT

UPA

USA

USFL

Cocane

Cannabis

Heroine

Other Narcotic

Drugs

Contraband Cigarettes

Other Tobacco Related

Selling Cigarettes to persons

under age of 21 yrs

Smoking in Public Places

Col

ombo

381

1054

1

461

144

258

202

1736

434

1921

867

00

4220

Kal

utar

a

114

149

1570

623

587

40

6519

096

240

22

00

3160

Gam

paha

98

331

05

921

215

320

51

384

676

418

16

019

150

40K

andy

3215

1165

29

414

286

269

063

112

118

474

5161

431

16M

atal

e

23

3120

0

1210

50

512

80

53

022

10

053

5N

uwar

a- E

liya

3

114

29

120

046

516

40

258

160

085

206

1181

Kur

uneg

ala

204

3133

66

759

432

680

100

525

5422

1930

4054

Putta

lam

791

1358

33

666

07

900

206

180

039

564

7927

3190

Bad

ulla

7

928

4

180

361

012

729

60

30

37

1189

013

81M

onar

agal

a

96

265

316

252

217

736

081

60

050

039

942

Gal

le

21

513

410

91

1637

44

249

644

767

53

101

00

2822

Mat

ara

1521

923

3

031

021

123

40

62

00

048

099

9H

amba

ntot

a

1918

412

10

439

016

815

20

102

50

131

84

1045

Rat

hnap

ura

61

153

1203

7

332

6218

042

55

5025

354

1729

Keg

alle

95

1813

65

709

025

00

60

01

20

4116

32A

nura

dhap

ura

471

117

95

3425

323

960

107

301

911

08

2616

Polo

nnar

uwa

3612

419

0

10

4250

030

00

11

03

595

Jaffn

a9

29

58

711

551

175

03

00

162

850

147

143

3090

Vavu

nia

0

03

17

511

00

353

05

00

36

154

5755

1M

anna

r

10

2

623

018

100

130

00

1929

170

291

Kill

inoc

hchi

7

096

99

253

02

00

00

019

960

457

6M

ulai

thiv

u3

220

1

018

92

33

03

00

388

028

483

Bat

icol

a6

437

51

40

998

02

00

125

351

216

606

Am

para

00

10

5627

211

659

036

62

539

624

67

1112

Trin

com

alee

180

332

0

710

2997

012

00

314

2724

645

Nar

cotic

- Uni

t

00

4

00

00

142

466

622

16

00

011

15B

SO25

129

1631

4

240

690

304

017

13

91

00

2586

Tot

al 1

814

83

9 2

122

4 9

1

760

5

502

3

1 2

450

323

0

212

361

6

217

1

48

21

39

1

331

10

36

1

866

4

931

2

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

32

Note- Definitions of Acronyms used in the Table 61UMA= Unlawful Manufacture of ArrackPUML= Possession of Unlawfully Manufactured LiquorPUDS= Possession of Unlawfully Distilled SpiritP of U= Possession of UtensilUST= Unlawful Sale of ToddyUPT= Unlawful Possession of ToddyUPA= Unlawful Possession of ArrackUSA= Unlawful Sale of ArrackUSFL= Unlawful Sale of Foreign Liquor

62 Legal DivisionLegal Division operated under the direct supervision of the Additional Commissioner General of Excise (Revenue Policies amp Administration)

Scope of this Division includes supplying and forwarding required information pertaining to cases filed by licensees and Excise Officers to the Attorney Generalrsquos Department appearing before the Courts for such cases representing the Commissioner General of Excise and rendering legal assistance for notifications circulars rules and regulations issued by the order of Commissioner General of Excise

Moreover it works in collaboration with the Attorney Generalrsquos Department Legal Draftsmenrsquos Department and other relevant institutes and departments and take necessary actions related to legal issues of regional excise stations and licensed premises

Table 62 ndash Classification of Cases

Classification of Cases Noof Cases in 2018

Supreme Court Cases 05

Appeal Court Cases 07

63 Bureaus of Excise Special OperationsNarcotic Unit Colombo has been established for controlling narcotic drugs covering the whole island and the Special Operation Bureau Colombo has also been established for detection of islandwide illegal liquor and drugs as well as the discrepancies of licensees and taking actions against them In addition to the above four other special operations bureaus

have been established in CentralNorth Western Southern and North Central Provinces All these units operate under the supervision of the Commissioner General of Excise Commissioner of Excise (Law Enforcement) and the Deputy Commissioner of Excise (Law Enforcement)

bull Excise Narcotic Law Enforcement Unit

The Narcotics Unit which was established in November 1985 for the purpose of enforcing the Law under the Poisons Opium and Dangerous Drugs Ordinance has been operating in No 15 Park Avenue Colombo 08 since 10032016

1115 detections have been carried out by the Narcotics Unit during the year 2018 out of which 1091 detections were on narcotic drugs while 622 detections were on Heroine and 466 detections on Ganja Cannabis In addition to the above 03 detections on other drugs18 detections under the Excise Ordinance and 06 detections under Tobacco Tax Act have been carried out Rs 68 Million has been charged as fines for the cases filed in the High Courts and the Magistrate Courts with respect to the above raids

bull Special Operations Bureau (Colombo)

This Bureau which functions as a Unit of curbing all excise crimes in the island based on complaints received to the Commissioner General of Excise from the general public has carried out 2586 detections and the Rs232 million of fines have been collected 73 Technical Crime Reports have been submitted by this Bureau related to violation of conditions by licensed premises within the year and a composition fee of Rs15 million has been accumulated to the government by the end of the year 2018

bull Special Operations Bureau - (Central Province)

A total sum of Rs80 million has been earned to the Government by this unit as fines having conducted 1632 successful raids including 26 raids on narcotic drugs and illicit liquor distillation

This bureau has submitted 02 Technical Crime Reports with respect to the violations of conditions by licensed

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

33

premises and added Rs 60000 to the excise income by the end of the year 2018

bull Special Operations Bureau - (Southern Province)

Southern Provincial Special Operations Bureau is established in Galle for carrying out operations in the Southern Province

This unit has been able to carry out 1394 successful detections during the year under review and add Rs72 million worth fines to the Government having filed cases against them

In addition to the aboveit has been able to bring in a composition fee of Rs12 million through 21 Technical Crime Reports pertaining to violations of conditions by licensed premises

bull Special Operations Bureau - (North Central Province)

North Central Provincial Special Operations Bureau

which is located in Anuradhapura city for conducting its operations in Northern amp North Central Province

This unit has been able to carry out 1338 detections during the year under review and charged Rs100 million as fines through cases filed based on said detections

bull Special Operations Bureau - (North Western Province)

North Western Provincial Special Operations Bureau is located in Kurunegala City

This unit has been able to carry out 1607 successful raids during the year under review It has earned Rs108 million worth fines having filed cases based on these detections Further Rs 02 million has been accumulated to the government as composition fees having submitted 12 Technical Crime Reports against licensed premises which have breached excise conditions

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

34

Tabl

e 6

3 ndash

Det

ails

of D

etec

tions

Car

ried

Out

by

the

Spec

ial O

pera

tions

Bur

eaus

Uni

t

Exc

ise

Ord

inan

ce

Pois

onsO

pium

an

d D

ange

rous

D

rugs

O

rdin

ance

Toba

cco

Tax

Act

Nat

iona

l A

utho

rity

Act

on

Tob

acco

and

A

lcoh

ol

Total Noof Detections

UMA

PUML

PUDS

P of U

UST

UPT

UPA

USA

USFL

Cocane

Cannabis

Heroine

Other Narcotic Drugs

Contraband Cigarettes

Other Tobacco Related

Selling Cigarettes to persons under

age of 21 yrs

Nar

cotic

- -

4 -

-

-

-

-

14

466

622

3 6

- -

-

1115

SO

B(C

entra

l)26

411

01 -

2521

01

4519

212

50

81

00

1632

SO

B (

NW

P)

9311

1344

- 0

310

537

3827

49

80

016

07

SO

B(S

outh

ern)

90

7847

9 -

382

417

544

125

210

50

00

1394

SO

B(N

CP)

19

31

966

- 49

63

973

245

06

20

013

38

SO

B(C

olom

bo)

251

29

163

1 -

4 24

0 6

90

304

17

1 3

9 1

- -

2586

Tota

l65

3

123

5

525

- 8

1 56

9 14

32

4 1

061

582

662

20

43

12

- -

967

2

Not

e-

Def

initi

ons o

f Acr

onym

s use

d in

the

Tabl

e 6

3U

MA

= U

nlaw

ful M

anuf

actu

re o

f Arr

ack

PUM

L= P

osse

ssio

n of

Unl

awfu

lly M

anuf

actu

red

Liqu

orPU

DS=

Pos

sess

ion

of U

nlaw

fully

Dis

tille

d Sp

irit

P of

U=

Poss

essi

on o

f Ute

nsil

UST

= U

nlaw

ful S

ale

of T

oddy

UPT

= U

nlaw

ful P

osse

ssio

n of

Tod

dyU

PA=

Unl

awfu

l Pos

sess

ion

of A

rrac

kU

SA=

Unl

awfu

l Sal

e of

Arr

ack

USF

L= U

nlaw

ful S

ale

of F

orei

gn L

iquo

r

Cha

pter

6 |

Law

Enf

orce

men

t

Chapter 7

7 Revenue Operations Division

71 Introduction72 Information Technology Division 73 Revenue Operations Division74 Types of Excise Licenses 75 Excise Licenses which operated in the year 2018

Excise Department of Sri Lanka | Performance Report - 2018

36

71 IntroductionRevenue Operations Division is operated by two Deputy Commissioners of Excise under the supervision of the Commissioner General of Excise and the Deputy Commissioner of Excise (Revenue Operations and Law Enforcement) VizDeputy Commissioner of Excise (Revenue Licenses) and Deputy Commissioner of Excise (Supply Chain Regulations amp IT)

72 Information Technology UnitThis unit has been established under Deputy Commissioner of Excise (Supply Chain Regulations amp IT)

This unit extends its assistance to monitor and maintain the software system (LRARS) which operates in the license division for registration and issuing of liquor licenses and thereby contributes to provide customers a faster service

Further updating and maintaining the official web site is one of the key roles of the IT division and the website is being redesigned with the intension of providing a higher customer service

Feeding data to the software pertain to payment of rewards to the officers serving in the Department and obtaining relevant reports are done by this unit and Rs82466139 of reward allowances for officers have been calculated with computer assistance for Rs 133474335 of composition fees charged with respect to 4952 Technical Crime Reports and submitted to the Accounts Division for the year 2018

In addition to the above IT Unit extends its services by way of identifying the IT requirements of the Department gathering relevant information assisting the Technical Evaluation Committees and by resource contribution for IT training courses

Necessary measures are being taken to obtain IT assistance to the Department under the Public Sector Efficiency Strengthing Project (PSESP) which is implemented by the World Bank and the Europian Union Approval of the Ministry of Finance has been granted to receive an IT Solution to the Excise Department and the consent has been expressed by the Information amp Communication Technology Agency

to render the required consultancy and resources for this endeavor Accordingly as the initial phase of the above a web interface has been created by our department for the RAMIS Project implemented by the Department of Inland Revenue

73 Revenue Operations UnitThis Division operates under the supervision of the Deputy Commissioner of Excise (Revenue Licenses) It carries out tasks related to granting approval to Divisional Secretaries to issue licenses for selling liquor directly issuing licenses for liquor manufactories distilleries storeswarehouses and vinegar manufactories issuing new licenses annual renewals and related tasks granting approval for all activities of the liquor industry including manufacturing of liquor and issuing of spirits In addition to above it issues all island liquor transport permits and also maintains files pertain to all liquor licenses

74 Types of Excise LicensesTypes of Excise licenses issued by this Department-

FL 1 Licence to manufacture malt liquorFL 1 A Licence to manufacture country

made foreign liquorFL1 B Licence to manufacture milk punch

andor wineFL1 C Licence to manufacture country

made foreign spirits from spirits distilled from the coconut or any of its products other than toddy

FL 3 Wholesale Licence for liquorFL 4 Retail Licence for liquorFL 5 Foreign Liquor Tavern License FL 7 Hotel LicenceFL 8 Hotel Bar LicenceFL 9 Entertainment Bar Licence for

CinemasFL 10 Railway Restaurant LicenceFL 11 Restaurant LicenceFL 12FL 13

Rest House LicenceProprietary Club License

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

37

FL 13 A Members only ClubsSocial Club Licence

FL 14 Occasional LicenceFL 15 Supplementary Licence to extend the

hours of saleFL 16 Auctioneerrsquos LicenceFL 17 Rectified Spirits LicenceFL 18 Medicated Wine Licence

FL 22 A Licence for retail sale of Beer Ale Stout and Wine

FL 22 B Licence for consumption of Beer Ale Stout and Wine at the premises

Special Licence issued under the Excise Notification 936

Licence for Storage and Warehouses

Licence for distributing (Manufacturersrsquo Wholesale) ArrackBeerForeign liquor

Licences for manufacturing Industrial Products usingEthyl Alcohol

Licence for selling wine spirits

Licence for the importation and possession of non- potable spirit

Licence for manufacturing amp selling processed Molasses Palmyra Special Coconut Arrack and or for manufacture amp issue to the wholesale outlets

Distillery License

License to manufacture Vinegar

License for bottling toddy

License to collect toddy

License for bottling

License for production and sale of fermented toddy

License for exporting liquor

License for importing foreign liquor

License for Toddy Taverns sold by Tender

License for importing foreign liquor

License for manufacturing tea cider

Toddy and Arrack licence for Estate Canteens

Special Three year approval for hotels (Boutique Villas)

Auxiliary Licenses

bull License for selling Arrack (AFL 1AFL2 AFL3 AFL4)bull License for selling bottled toddy

75 Excise Licenses issued amp operated in the year 2018

Table 71 Number of Distillery and Manufactory Licenses operated in the financial year of 2018

Table 72 Number of foreign liquor Licenses operated in the financial year of 2018

Table 73 Number of foreign liquor Licenses operated in the financial year of 2018

Table 74 New Licenses issued from 2006 to 2018

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

38

Tabl

e 7

1 N

umbe

r of

Dis

tille

ry a

nd M

anuf

acto

ry L

icen

ses O

pera

ted

in th

e Fi

nanc

ial Y

ear

of 2

018

Dis

tric

tL

icen

ses

for

Spir

it D

istil

leri

es

Lic

ense

s fo

r Arr

ack

Man

ufac

tori

es

Lic

ense

s for

Cou

ntry

m

ade

fore

ign

liquo

r m

anuf

actu

ring

lice

nses

Lic

ense

s for

m

anuf

actu

ring

med

icin

al

prep

arat

ions

incl

udin

g E

au-d

e-co

logn

e

Lic

ense

s fo

r Vin

egar

M

anuf

acto

ries

Bee

r M

anuf

actu

ring

L

icen

ses

AM

06G

rand

To

tal

Col

ombo

16

223

--

1244

Gam

paha

27

47

-1

1031

Kal

utha

ra4

53

31

-4

20K

andy

13

11

--

915

Mat

ale

--

--

--

--

Nuw

araE

liya

--

--

--

55

Gal

le-

--

--

-5

5M

atar

a-

-2

--

--

2H

amba

ntot

a-

--

--

-3

3Ja

ffna

33

--

--

410

Man

nar

--

--

--

--

Vavu

niya

--

--

--

33

Kili

noch

chi

--

--

--

--

Bat

tical

oa-

--

--

-5

5A

mpa

ra1

--

--

--

1Tr

inco

mal

ee-

--

--

-3

3K

urun

egal

a1

1-

--

16

9Pu

ttala

m1

1-

--

-5

7A

nura

dhap

ura

--

--

--

77

Polo

nnar

uwa

--

--

--

11

Bad

ulla

-2

--

--

68

Mon

arag

ala

2-

--

--

-2

Rat

hnap

ura

--

--

--

66

Keg

alle

--

--

--

--

Mul

laiti

vu-

--

--

--

-To

tal

1628

1234

12

9418

7

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

39

Tabl

e 7

2 N

umbe

r of

For

eign

Liq

uor

Lic

ense

s Ope

rate

d in

the

Fina

ncia

l Yea

r of

201

8

Distr

ict

Fore

ign

Liqu

or

whole

sales

lic

ence

s FL-

3

Fore

ign

Liqu

or R

etail

licen

ses F

L-4

Fore

ign L

iquo

r Ta

vern

Lice

nse

FL-5

Hotel

Li

cens

es

FL-7

Hotel

bar

Lice

nses

FL-

8En

terta

inm

ent

bar l

icens

es F

L-9

Railw

ay

resta

uran

t FL

-10

Resta

uran

t FL

-11

Rest

Hous

e FL

-12

Prop

rieta

ry

Club

Li

cens

e-FL

13

Mem

bers

On

ly Cl

ub

licen

ses

FL13

A

Recti

fied

sprit

s lic

ense

FL

-17

Gra

nd

Tota

l

Col

ombo

2119

53

8316

906

0121

22

142

-73

5G

ampa

ha10

119

-93

113

3-

893

-2

143

3K

alut

hara

224

144

725

-13

5-

1-

167

Kan

dy1

793

5773

1-

264

16

125

2

Mat

ale

-27

-32

36-

-12

1-

1-

109

Nuw

araE

liya

111

25

2629

1-

243

-3

-20

4G

alle

349

-82

82-

-25

1-

2-

244

Mat

ara

-32

-30

293

-14

3-

8-

119

Ham

bant

ota

117

-22

213

-2

1-

--

67Ja

ffna

230

-10

11-

-10

--

5-

68M

anna

r-

4-

22

--

31

-1

-13

Vavu

niya

-11

-5

61

-4

1-

--

28K

ilino

chch

i-

--

22

--

--

--

-4

Bat

tical

oa1

22-

1214

--

71

--

-57

Am

para

121

-11

11-

-5

1-

1-

51Tr

inco

mal

ee1

13-

1419

2-

7-

--

-56

Kur

uneg

ala

156

-23

232

-23

4-

--

132

Putta

lam

-33

211

113

-8

4-

1-

73A

nura

dhap

ura

246

-30

32-

-5

1-

--

116

Polo

nnar

uwa

-16

-18

20-

-6

1-

--

61B

adul

la1

50-

3130

1-

193

-2

-13

7M

onar

agal

a-

24-

1819

--

72

-1

-71

Rat

hnap

ura

161

-12

194

-15

31

--

116

Keg

alle

-37

-17

173

-15

1-

2-

92M

ulla

itivu

-1

-2

2-

-3

--

--

8To

tal

4910

8014

705

862

381

554

463

782

3413

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

40

Tabl

e 7

3 N

umbe

r of

fore

ign

liquo

r L

icen

ses o

pera

ted

in th

e fin

anci

al y

ear

of 2

018

Dis

tric

t

Bee

r A

le S

tout

an

d w

ine

licen

se

for

reta

il sa

le

22A

Bee

r A

le S

tout

an

d w

ine

licen

se fo

r co

nsum

ptio

n in

the

prem

ises

22B

Spec

ial T

hree

Ye

ar A

ppro

val f

or

Bou

tique

Vill

as

Est

ate

Can

teen

Se

lling

Arr

ack

Todd

y Ta

vern

Lic

ense

s

Est

ate

Can

teen

Se

lling

Tod

dy

Bot

tled

Todd

y M

anuf

acto

ry

Lic

ense

s

Arr

ack

Who

lesa

le

licen

ses

Gra

nd

Tota

l

Col

ombo

3018

21-

--

--

69G

ampa

ha43

428

--

--

-93

Kal

utha

ra8

89

-1

1-

431

Kan

dy15

135

-2

2-

-37

Mat

ale

912

7-

--

--

28N

uwar

aEliy

a16

45

-5

--

-30

Gal

le5

1713

--

--

-34

Mat

ara

11

5-

--

--

7H

amba

ntot

a-

46

--

--

111

Jaffn

a-

-2

--

--

-2

Man

nar

11

--

24-

--

26Va

vuni

ya3

--

-41

--

-44

Kili

noch

chi

--

--

50-

--

50B

attic

aloa

92

12-

6-

-3

32A

mpa

ra-

--

--

--

--

Trin

com

alee

21

3-

3-

-1

10K

urun

egal

a16

4-

-5

--

-25

Putta

lam

157

2-

24-

--

48A

nura

dhap

ura

25

2-

1-

-1

11Po

lonn

aruw

a4

2-

--

--

-6

Bad

ulla

162

--

25

--

25M

onar

agal

a7

6-

--

--

-13

Rat

hnap

ura

25

-2

22

--

13K

egal

le5

5-

--

--

-10

Mul

laiti

vu-

--

-24

--

-24

Tota

l20

915

910

02

190

10-

1067

9

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

41

Table 74 - New Licenses issued from 2006 to 2018

Year Number of New Licenses issued

2006 35

2007 42

2008 36

2009 40

2010 51

2011 41

2012 55

2013 62

2014 83

2015 52

2016 38

2017 10

2018 74

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Chapter 8

8 Excise Duties on Locally Manufactured Liquor Spirits Tobacco amp Cigarettes

81 Introduction82 List of Licensed Liquor Manufacturers83 List of Liquor Manufacturers with Suspended Licenses 84 List of Licensed Distilleries 85 List of Licensed Stores and Warehouses 86 List of Licensed Vinegar Manufacturers 87 List of Excise Licensees for Manufacturing Industrial Products88 Liquor Production and Tax Income in 201889 Spirit Manufacturing issuing in 2018 810 Tobacco Tax811 Income Analysis

Excise Department of Sri Lanka | Performance Report - 2018

44

81 Introduction

Calculation of liquor tax income and operating the relevant computer data as well as maintenance of reports data and documents pertaining to liquor manufactories warehouses and distilleries are carried out by the Revenue Division under the supervision of the Commissioner General of Excise and the Deputy Commissioner of Excise (Revenue and License)

Liquor manufactories warehouses and distilleries toddy taverns and vinegar manufactories operate under full supervision of the Excise Department Local liquor (Arrack) Country Made Foreign Liquor Wine Sake Bottled Toddy and Beer are manufactured in manufactories Arrack and foreign liquor are considered as hard liquor while toddy wine and beer are considered as soft liquor

Ethyl Spirits are manufactured in Distilleries the spirits manufactured in Sri Lanka are categorized as Rectified Spirits Coconut Spirits and Palmyrah Spirits Coconut and Palmyrah Spirits are distilled from Coconut and Palmyrah toddy while rectified spirits are distilled in Sevenagala and Palwatta Distilleries from Molasses which is a byproduct of sugar production

Rectified spirits are manufactured using the byproduct which is produced in the process of manufacturing Sake with corn starch as the base Further Ethyl Spirits are imported for liquor manufacturing and for industrial purposes

05 liquor manufactories namely Seeduwa Bandarawatta Seeduwa new warehouse Kalutara warehouse No01 Nawayalathenna Warehouse and Badulla warehouse operated under Distilleries Company of Sri Lanka (Pvt) Ltd and 02 manufactories namely Walisara and Aluthgama operated under WMMendis Company In addition to above 16 liquor manufactories are being operated in Sri Lanka at present

82 List of Licensed Liquor Manufacturers

I Distilleries Company of Sri Lanka Ltd 110 Norris Canal Road Colombo 10

II Rockland Distilleries LtdNo16024 Kirimandala Mawatha Colombo 05

III International Distillers Ltd Kotalawala Kaduwela

IV WM Mendis amp Company Ltd Welisara Ragama

V Periceyl Company (Pvt) Ltd No 110 Norris Canal Road Colombo 10

VI V A Distilleries (Pvt) LtdNo324High LevelRoad Galagedara Padukka

VII Acme Lanka Company LtdNo731 Old Road Hanwella

VIII Classic Distilleries (Pvt) Ltd No565 Mihindu MawathaMalambe

IX Manori Lanka Company (Pvt) Ltd No2771 Jayamalapura Gampola

X Nippon Expo Company Ltd No 152 Nagahakandawatta Palugama Dompe

XI Randenigala Distilleries Ltd No 25586 Korathota Kaduwela

XII Sri Lanka Distilleries Ltd Mestiya Wadduwa(No operation in 2016)

XIII Scotland Distilleries Company Ltd Passara Road Vineethagama Badulla

XIV Thikkam Distilleries Wadamarachchi Palmyrah Coconut Development Society Alwai Point Pedro (No operation in 2016)

XV Uva Glen Company (Pvt) Ltd Millewa Moragahahena

XVI Valikamam Distilleries Walikamam Palmyrah Coconut Development Society Navali Maipay

XVII Varani Distilleries Ltd Thenmaarachchi Palmyrah Coconut Development Society Point Pedro RoadWarani

XVIII Synergy Hotel amp Holdings (Pvt) Ltd Payagala

XIX Royal Casks (Pvt) Ltd Galagedara PadukkaXX Asia Pacific Brewery (Lanka) Ltd

MawathagamaXXI Lion Brewery Ltd No 254 Colombo Road

BiyagamaXXII Hingurana Distilleries (Pvt) Ltd

Samanabadda ThittapattaraXXIII Randiya Marketing Services (Pvt) Ltd No

7 Morukkuliya Mawatha Dankotuwa

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

45

83 List of Liquor Manufacturers with Suspended License

I Wayamba Distilleries (Pvt) Ltd ndash Malkaduwawa Kurunegala

84 List of Licensed Distilleries I Distilleries Company of Sri Lanka PLC

Seeduwa11 Seeduwa Distillery - Seeduwa12 Beruwala Distillery - Beruwala

II WM Mendis amp Company Ltd - Aluthgama

III Sri Lanka Distilleries Mestiya Wadduwa

IV Rockland Distilleries - Marawila

V Acme Distilleries - Wijeratna Watta Dummalasooriya

VI Palwatta Distilleries - Palwatta

VII Sewanagala Distilleries ndash Sewanagala

VIII Royal Casks Distillerie-s Galagedara

IX Varani Distilleries-Thenmaarachchi Palmyrah Coconut Development Society

X Walikamam Palmyrah Coconut Development Society

XI Hingurana Distillery Korambe Dompe

XII Cooperative Distillery - Payagala

XIII Thikkam Distillery - Wadamarachchi Palmyrah Coconut Development Society- Point Pedro

XIV Galoya Plantation Ltd- Ampara

85 List of Licensed Stores and Warehouses

01 Distilleries Company of Sri Lanka PLC i Seeduwa Old Warehouse ii Seeduwa Warehouse No03 iii Kalutara Warehouse No02 iv Mirishena Warehouse v Thekkawatta Warehouse vi Nawayalathenna Warehouse

02 W M Mendis amp Company Ltd - i Walisara Warehouse ii Moragalla Warehouse

03 Periceyl Company (Pvt) Ltd Nawayalathenna Warehouse

04 Rockland Distilleries i Marawila Warehouse ii Thittapattara Warehouse

05 International Distilleries- East India Warehouse Kothalawala Kaduwela

06 Walikamam Palmyrah Coconut Development Society- Walikamam Warehouse

07 Wadamarachchi Palmyrah Coconut Development Society - Thikkam Warehouse

08 Thenmaarachchi Palmyrah Coconut Development Society- Warani Warehouse

86 List of Licensed Vinegar Manufacturers I CDFonseka amp Sons (Pvt) Ltd - Eluwila

Panadura

II Yasara Vinegar ManufacturersndashVimal Vila Siripathi Para Kaluwamodara Aluthgama

III Anuja Vinegar ManufacturersndashPitahena Beruwala

IV Ranviru Vinegar ndash Kande Vihara RoadKaluwamodara Aluthgama

V Sudu Pol Vinegar - Aluthgama Kaluwamodara

VI RGMarketing Vinegar Manufacturers-Darga Town

VII Saviya Vinegar Manufacturers- Payagala

87 List of Excise Licencees for Manufacturing Industrial Products

i International Cosmetics (Pvt) Ltd No146 Dawson Street Colombo

ii Ansell Lanka Pvt Ltd Biyagama Export Processing Zone Biyagama

iii Interfarm (Pvt) Ltd Madapatha Street Piliyandala C

hapt

er 8

| E

xcis

e D

utie

s on

Loc

ally

Man

ufac

ture

d L

iquo

r Sp

irits

Tob

acco

amp

Cig

aret

tes

Excise Department of Sri Lanka | Performance Report - 2018

46

iv Plant Lipids (Pvt) Ltd No60 Sir Anagarika Darmapala Mawatha Colombo 03

v Astern Ltd No688 Galle Road Ratmalana

vi 609 Manufactures No117 Darmapala Mawatha Baddegama Pita Kotte

vii Naturersquos Beauty Creations No643 Kidelpitiya Puswelhena Millawa Horana

viii HDDESExtracters (Pvt)Ltd No309 Jayantha Weerasekara Mawatha Colombo 10

ix Beauty Expert (Pvt) Ltd No73 2nd Floor Majestic City Colombo 04

x Department of Indigenous Medicines Colombo Municipal Council Maradana Colombo -10

xi Sri Lanka Ayurvedic Drugs Corperation No94 Old Kotte Road Navinna Maharagama

xii Hemas Manufacturing LtdNo36 Bristol Street Colombo -01

xiii Ceylon Cold Stores No01 Justice Akbar Mawatha Colombo -10

xiv Pilapitiya Ayurvedic Manufactures Amupitiyahena Kuda Oduwa Hoarana

xv Tropic Fishery (Pvt) LtdNo161 Tammita Street Negambo

xvi FDKLanka Drugs Company Ring Road 2nd Phase Export Processing Zone Katunayake

xvii Bimal Herbal (Pvt) Ltd No02 Abaya Road Kolonnawa

xviii Harumi Holdings (Pvt) Ltd Poruwathanda Horana

xix CBLFoods International (Pvt) Ltd POBox 01 Habarakada Road Ranala

xx PBMorawaka and Sons Kottawa Pannipitiya

xxi Goya Medicines (Pvt) Ltd No45 D7 Kahatagahawatte Meegoda

xxii MSJIndustries Lanka (Pvt) Ltd No16

Aluth Mawatha Colombo 15

xxiii Siddhalepa Ayurvedic Hospital No106A Templers Road Mount Lavinia

xxiv Swarna Herbal Products Udumpitigama Dompe

xxv State Pharmaceutical Corporation No11 Sir John Kotalawala Mawatha Kandawalawatte Ratmalana

xxvi Unilever Sri Lanka Limited No258 Vincent Perera Mawatha Colombo -14

xxvii Link Natural Products (Pvt) Ltd No199 Kew Road Colombo 02

xxviii Eastern Pharmaceuticals Kirinda Puhulwella

xxix Eastern Pharmaceuticals (Ayurvedic) Kirinda Puhulwella

xxx Deepani Enterprises No53 IDB Pallekelle

xxxi Swadeshi Industrial Works PLCNo57 Colombo Road Kandana

xxxii Hemsons International (Pvt) Ltd Hemas Building No36 Bristle Street Colombo 01

xxxiii Majestic Food amp Chemists Exports (Pvt) Ltd No337 Damukanda Dompe

xxxiv Sithumina Industries No6525 Nawala Rajagiriya

xxxv Fonterra Sri Lanka New Kandy Road Biyagama

xxxvi Welcome Chemicals (Pvt) Ltd Sedawatta Road Wallampitiya

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

47

88 Liquor Production and Tax Income in 2018Rs 3300= per Proof litter was charged as the Excise Tax in the year 2018

Table 81 Molasses Arrack

Liquor Manufacturer

From January 1st to December31st

Quantity (Absolute Litres)

Tax Income(Rupees)

International Distilleries Ltd 448385923 1479673546

Perecyl Ltd 19938340 65796522

Manori Lanka Ltd 4875548 16089308

Randenigala Distilleries Ltd 5106056 16849984

Uva Glen (Pvt) Ltd 18101652 59735451

Classic Distilleries (Pvt) Ltd 16690330 55078089

WM Mendis amp Co Ltd 205936110 679589163

Rockland Distilleries (Pvt) Ltd 411154401 1356809523

Nippon Expo Ltd 13201222 43564032

Royal Casks (Pvt) Ltd 91861615 303143329

V A Distilleries (Pvt) Ltd 35334559 116604044

Scotland Distilleries Ltd 50065430 165215919

Total 1320651190 4358148910

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

48

Table 82 Coconut amp Processed Arrack

Liquor Manufacturer

Coconut amp Processed

Quantity (Absolute Litres)

Tax Income(Rupees)

Distilleries Company of Sri Lanka Ltd 936181408 3089398646

WM Mendis amp Co Ltd 85187181 281117697

International Distilleries Ltd 240729356 794406874

Rockland Distilleries Ltd 616731600 2035214280

Manori Lanka (Pvt) Ltd 17386673 57376020

Nippon Expo Ltd 3217507 10617773

Randenigala Distilleries Ltd 2391521 7892019

Acme Lanka Ltd 223123303 736306899

Scotland Distilleries Ltd 84924 280249

Classic Distilleries (Pvt) Ltd 2687238 8867885

Total 2127720710 7021478342

Table 83 Special Arrack

Liquor ManufacturerSpecial

Quantity (Absolute Litres)

Tax Income(RsCts)

Distilleries Company of Sri Lanka Ltd 15954072800 52648440240

Perecyl Co Ltd 463507620 1529575146

WM Mendis amp Company Ltd 224434425 740633602

International Distilleries Ltd 1072926834 3540658552

Rockland Distilleries Ltd 219612092 724719903

Uva Glen Pvt Ltd 108195333 357044598

V A Distilleries (Pvt) Ltd 324655171 1071362064

Nippon Expo Ltd 112135554 370047262

Randenigala Distilleries CoLtd 63093413 208208262

Acme Lanka Company Ltd 669228774 2208454954

Synergy (Pvt) Ltd 47034243 155213001

Scotland Distilleries Ltd 85937181 283592697

Hingurana Distilleries Ltd 528229621 1743157749

Classic Manufaturers 13142495 43370233

Manori Lanka (pvt) Ltd 9912731 32712012

Total 19896118290 65657190275Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

49

Table 84 Palmyrah Arrack

Liquor ManufacturerPalmyrah

Absolute Litres Tax Income(Rupees)

Thikkam Distillery 7805175 25757077

Valikamam Distillery 25077664 82756291

Varani Distillery 8319381 27453957

Scotland Distilleries Company 427842 1411878

Total 4163006 137379203

Table 85 Country Made Foreign Liquor

Liquor ManufacturerCountry Made Foreign Liquor

Absolute LitresTax Income

(Rupees)

Higurana Distilleries 12888811 42533076

Pericyl Company (Pvt) Ltd 486468740 1605346842

WM Mendis amp CoLtd 52395516 172905202

International Distilleries Ltd 707755567 2335593371

Rockland Distilleries (Pvt) Ltd 522576478 1724502377

VADistilleries (Pvt) Ltd 52034983 171715443

Nippon Expo 421872 1392177

Total 1834541970 6053988488

Table 86 Malt Liquor (Beer) Production Alcohol Percentage Below 5

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Asia Pacific Brewery Lanka Ltd(Heineken Lanka)

105403954 252969489

Lion Brewery Ltd 1424184047 3418041713

Total 1529588000 3671011202

Table 87 Malt Liquor (Beer) Production Alcohol Percentage Above 5

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Asia Pacific Brewery Lanka Ltd(Heineken Lanka)

1508476520 3620343648

Lion Brewery Ltd 8219872582 19727694196

Total 9728349102 23348037844

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

50

Table 88 Wine Production

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Lanka Wine Company-Local 3842117 9221080

Total 3842117 9221080

Table 89 Sake Production

ManufacturerFrom January 1st to December31st

Quantity (Bulk Litres) Tax Income (Rupees)

Royal Casks (Pvt) Ltd 182960316 18296031

In the year 2018 Tax on Sake production has been calculated per proof litre basis

bull Bottled Toddy Production

Table 810 List of Bottled Toddy Manufacturers Production and Tax Income

Manufacturer Quantity (Bulk Litres) Tax Income (Rupees)

Wayamba Super Bottled Toddy -Madampe - - Eagle Bottled Toddy - Madampe 404685000 20234250 Singha Bottled Toddy - Madampe 479240300 23962015 Manori Lanka BottledToddy- Madampe - - Nemta Bottled Toddy - Madampe 382855000 19142750Golden Eagle - Madampe - - New Manori Lanka- Madampe 744265000 37213250 TSR Bottled Toddy -Marawila 487380000 24369000 TSR (New) Bottled Toddy Manufactory - - Horse Power Bottled Toddy -Marawila - - Shooting Star Bottled Toddy -Marawila 465980000 23299000 Commander Bottled Toddy -Marawila - - Camel Bottled Toddy -Colombo 11730000 586500 Three Lion Bottled Toddy -Badulla 470739750 23536987 AMP Bottled Toddy-Kochchikade - - New Commander Bottled Toddy -Chilaw 36650000 1832500 Jaffna Palm Development Co-operative 27197500 1359875 Welanei Palm Development Co-operative - - AriyalaiPalm Development Co-operative - - Kopai Palm Development Co-operative 63808750 3190437 Chankanei Palm Development Co-operative 77811875 3890593 Manipai Bottled Toddy Manufactory 29483125 1474156 Pandatiarippu Palm Development Co-operative 55147500 2757375 Kayts Palm Development Co-operative 41240000 2062000 Kareinagar Palm Development Co-operative 50416875 2520843 Valikamam Bottled Toddy Manufactory 46213125 2310656

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

51

Chavakachcheri Palm Development Co-operative 87113125 4355656 Kodikamam Palm Development Co-operative 90213125 4510656 Warani Palm Development Co-operative 41600625 2080031 Chunnakam Palm Development Co-operative 96510125 4825506 Kondavil Bottled Toddy Manufactory 50653125 2532656 Thellipalai Bottled Toddy Manufactory 74679375 3733968 Atchuvely Bottled Toddy Manufactory 38704375 1935218 Point Pedro Palm Development Co-operative - - Karaveddi Bottled Toddy Manufactory - - Kilinochchi Bottled Toddy Manufactory 361238125 18061906 Thunukkai Bottled Toddy Manufactory 117053750 5852687 Pudukudiriruppu Bottled Toddy Manufactory 100830625 5041531 Mullai West Bottled Toddy Manufactory 81875000 4093750 Mullai East Bottled Toddy Manufactory 52898125 2644906 Poonagari Bottled Toddy Manufactory 90720000 4536000 Total 5158933300 257946658

89 Production Issuing of Spirits in 2018

bull Production of Spirits distilled from Coconut Toddy

Table 8 11 Quantity of Spirits distilled from Coconut Toddy

Distillery Quantity of Pure Toddy Received for Distillation

Quantity of Spirits Manufactured (Absolute Litres)

Acme Lanka Distillery 3456144800 239296900

Mendis Distellery- Moragalla 1986375300 152070000

Beruwala Distillery 3275181000 250883300

Cooperative Distillery 1653037500 113291400

Mestiya Distillery 4380148000 315713700

Rockland Distillery 7690133000 695029500

Seeduwa Distillery 7177267300 534795700

Total 29618286900 2301080500

bull Production of Spirits Distilled from Palmyrah Toddy

8 12 Quantity of Spirits distilled from Palmyrah Toddy

DistilleryQuantity of Pure Toddy Received

for Distillation Quantity of Spirits

Manufactured (Absolute Litres)

Thikkam Distillery - -

Varani Distillery 382098250 18122000

Valikamam Distillery 582637250 33438750

Total 964735500 51560750

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

52

bull Quantity of Rectified Spirits Issued for Liquor Production

813 Production of Rectified Spirits

Distillery Quantity (Bulk Litres) Quantity of Rectified Spirits Issued

Pelwatta Distillery 5499462700 4441500000

Sewanagala Distillery 3994273000 3300750000

Hingurana Distillery 1042705300 811100000

Royal Casks Distillery 1005076800 523098000

Galoya Plantation Company 386571100 1663800000

Total 11928088900 10740248000

Table 814 Quantity of Rectified Spirits issued for Other Non-potable products

Distillery Quantity (Bulk Litres)

Pelwatta Distillery 262140000

Sewanagala Distillery 584569000

Total 846709000

Table 815 Rectified Spirits (Imported for Liquor Production)

Company Quantity (Bulk Litres)

Distilleries Company of Sri Lanka Ltd 11204777000

International Distilleries Ltd 1161077000

WM Mendis amp Co Ltd 50000000

Periceyl Company (Pvt) Ltd 980667000

Rockland Distilleries (Pvt) Ltd 48360000

Total 13444881000

bull Tax Imposed on local and imported Ethyl Alcohol Spirits in the year 2018

Table 816 Tax imposed on Ethyl Alcohol spirits imported in the year 2018

Company Quantity (Bulk Litres)Ethyl Alcohol Tax

Income(Rupees)

Distilleries Company of Sri Lanka Ltd 11204777300 112047773

Periceyl Company (Pvt) Ltd 980667000 9806670

WM Mendis amp Co Ltd 50000000 500000

International Distilleries Ltd 11610772000 116107720

Rockland Distilleries (Pvt) Ltd 48360000 483600

Total 23894576300 238945763Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

53

Table 817 Tax Imposed on local Ethyl Alcohol Spirits in the year 2018

Liquor ManufacturerCoconut Spirits

Quantity(Bulk Litres)

Rectified Spirits Quantity

(Bulk Litres)

Ethyl Alcohol Tax Income

(Rupees)

Distilleries Company of Sri Lanka Ltd 913000000 5165000000 6078000

Periceyl Company (Pvt) Ltd 100000000 20400000 120400

WM Mendis amp Company Ltd - Welisara 137500000 405100000 542600

WM Mendis amp Company Ltd - Moragalla 0000 25000000 25000

International Distillers Ltd 503600000 1551000000 2054600

Rockland Distilleries Ltd 622800000 1314800000 1937600

Uva Glen Company (Pvt) Ltd 10000000 110000000 120000

Manori Lanka Company (Pvt) Ltd 0000 28000000 28000

V amp A (Pvt) Ltd 15000000 588000000 603000

Nippon Expo Company Ltd 30080000 80000000 110080

Randenigala Distilleries Ltd 15000000 58000000 73000

Acme Lanka Company Ltd 344000000 740000000 1084000

Synergy Hotel amp Holdings (Pvt) Ltd 5000000 46000000 51000

Scotland Distilleries Ltd 11000000 155000000 166000

Hingurana Distilleries Company 119000000 510000000 629000

Royal Casks (Pvt) Ltd 15000000 75000000 90000

Classic Distilleries (Private) Ltd 7496500 30000000 37496

Total 284847650 10901300000 13749776

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

bull Quantity of Denatured Spirits-

Denatured spirits have not been produced during the year 2018

810 Tobacco TaxLicense issued for Cigarette manufacturing and 521 licenses issued for Beedi Cigars Pipe Tobacco were

renewed in the year 2018 Tax on imported tobacco has decreased by 309 in the year 2019 compared to the year 2017

bull Tax on Local Tobacco

A tax of Rs10 is charged per kilogram of Tobacco used for local cigarette production

Table 818 Quantity of Local Tobacco used for Cigarette Production and the Tax Earned

Type of Tobacco Quantity (Kg) Tax of Rs10 Per Kg (Rupees)

Locally manufactured Tobacco 2185721100 21857211

Excise Department of Sri Lanka | Performance Report - 2018

54

811 Income Analysis

Table 819 Tax Income on Liquor Production 2013-2018

Year Excise Revenue (Rs Million )

Difference in Tax Increase

(Rs Million)

Percentage of Tax Increase compared to the

previous year

2013 63026 2948 49

2014 70513 7487 119

2015 105957 35444 503

2016 120794 14835 140

2017 113027 (7767) (687)

2018 113936 909 08

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise income which was Rs 113027 Billion in the year 2017 increased to Rs 113936 Billion in the year 2018 Although a decrease of 687 could be witnessed in the excise revenue in the year 2017 compared to the year 2016 tax revenue has increased by 08 in the year 2018 compared to the year 2017

There has been a variance of Rs900 between proof litre of Hard Liquor and that of Malt liquor It is

observed that consumers of hard liquor has shifted to beer consumption owing to decrease of tax on malt liquor Moreover it is further observed that the decrease in Hard Liquor Income has resulted due to decline in its production based on decline of hard liquor consumption due to price factor

Table 820 Liquor Production 2013-2018

Year UnitHard Liquor

UnitMalt Liquor (Beer)

Litres (Million) Litres (Million)

2013 Proof Litres 443 Bulk Litres 1203

2014 Proof Litres 439 Bulk Litres 1245

2015 Proof Litres 517 Bulk Litres 1256

2016 Proof Litres 555 Bulk Litres 522

2017 Proof Litres 500 Bulk Litres 704

2018 Absolute Litres 252 Absolute Litres 113

Excise Department of Sri Lanka | Performance Report - 2018

55

bullIn

crea

se in

Exc

ise

Dut

ies o

n L

iquo

r fr

om 2

005

to 2

018

Tabl

e 8

21

Inc

reas

e in

Exc

ise

Dut

ies o

n L

iquo

r

Year

amp

Dat

e of

Tax

In

crea

se

Arr

ack

Fore

ign

Liqu

orLo

cal W

ine

belo

w18

Im

porte

d W

ine

Mal

t Liq

uor

belo

w5

M

alt L

iquo

r ab

ove

5B

ottle

d To

ddy

Toba

cco

Impo

rted

Fore

ign

Liqu

or(R

sper

Bul

k Li

tre)

Ethy

l Alc

ohol

Exci

se

Not

ifica

tion

No

(Rsp

er P

roof

Litr

e)(R

sper

Bul

k Li

tre)

(Per

kg

1)B

eer

Win

eO

ther

Fo

reig

n Li

quor

(Rsp

er B

ulk

Litre

)

2005

11

0920

051

209

381

0039

600

510

0052

500

- -22

500

250

0032

50

375

048

50

535

0- -

- -- -

- -- -

- -87

9-88

288

3-88

620

061

006

421

0055

000

-27

500

--

--

--

--

889-

891

2007

03

1320

071

025

446

0051

000

575

0064

000

-30

000

365

00-

380

0-

540

010

00

-- -

- -- -

- -- -

893-

896

897-

900

2008

10

0856

000

690

00-

415

0048

00

640

0-

--

--

-90

3-90

620

090

327

610

0074

000

-46

500

--

--

--

--

907-

909

2010

06

2420

101

029

2010

11

23

660

0071

000

813

00

790

0084

000

953

00

- - -

515

0056

500

668

00

580

063

00

800

0

740

079

00

960

0

- - -

- - -

- - -

- - -

- - -

- - -

916-

919

921-

924

927-

930

2011

01

0720

111

025

863

0092

300

1003

00

1063

00

- -71

800

778

0080

00

850

096

00

101

00- -

- -- -

- -- -

- -93

1-93

493

9-94

220

111

122

--

100

00-

--

--

--

--

946

2012

03

3098

300

112

300

-83

800

900

010

600

--

--

--

947-

950

2012

10

0610

430

011

830

0-

898

0010

000

116

00-

--

--

-95

2-95

520

130

731

111

000

125

000

--

110

0013

000

--

--

--

959-

961

2014

10

101

200

001

370

00-

-12

000

145

00-

--

--

-96

4-96

620

141

025

148

500

170

000

-1

120

0015

000

185

00-

--

--

-96

8-97

120

151

003

159

500

186

000

--

190

0024

500

--

--

--

975-

977

2015

11

211

850

002

030

00-

-16

000

315

00-

--

--

-97

8-98

020

151

205

--

--

190

0031

500

--

--

--

981

2016

01

01-

--

--

-30

00

--

--

-98

720

160

401

--

--

--

--

--

-10

00

988

2016

09

01-

--

--

--

-50

00

100

0020

000

-98

999

020

170

101

--

--

500

099

3

(RsP

er A

bsol

ute

Litre

)(R

sPer

Abs

olut

e Li

tre)

(per

kg

)B

eer

Win

eO

ther

Fo

reig

n Li

quor

(RsP

er B

ulk

Litre

)

2017

11

1033

000

033

000

0-

2400

00

2400

00

2400

00

1000

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

56

Gra

ph 8

1- E

xcis

e R

even

ue F

rom

Yea

r 201

3 to

201

8

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

57

Gra

ph 8

2 ndash

Exci

se D

uty

on M

alt L

iquo

r (B

eer)

Fro

m Y

ear 2

013

to 2

018

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Chapter 9

9 Importation and Exportation Liquor Spirits Tobacco and Cigarettes

91 Quantity of Imported Foreign Liquor and the Tax Income 92 List of Licensed Foreign Liquor Importers 93 Rectified Spirits Imported for Manufacturing Liquor94 Tax Exemption on Liquor Exportation95 Excise Duty on Importation of Non-Potable Spirits96 Taxes on Importation of Tobacco and Cigarettes97 Exportation of Tobacco and Cigarettes

Excise Department of Sri Lanka | Performance Report - 2018

60

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

91 Quantity of Imported Foreign Liquor and the Tax Income

In 2017 excise duty has been imposed on imported bottled foreign liquor under the Excise Notification No996 and the liquor imported for duty free shops and for re exportation is exempted from the said excise duties

A duty of Rs5000 per liter of Beer Rs10000 per liter of Wine and Rs20000 per liter of other foreign liquor is levied

Table 91 Imported Bottled Foreign Liquor and Tax

Type of Liquor Quantity (Bulk liters) Tax Income (Rs)

Beer 293698500 14684925

Wine 1537928770 153792877

Other Foreign Liquor 772650050 154530010

Surplus of 3 2896515

Total 2604277320 325904327

92 List of Licensed Foreign Liquor Importers

I Decanter Wine Holdings (Pvt) Ltd- Hidellana Rathnapura

II Distilleries Company of Sri Lanka PLC ndash Peliyagoda

III Favourite International Ltd- Moratuwa

IV Free Lanka Trading Company Ltd- Peliyagoda

V Global Brands (Pvt) Ltd- Colombo 13

VI Great Western International Ltd- Boralasgamuwa

VII HJayarathne Herath(Kurunegala Distributors)-Kurunegala

VIII Heineken Lanka Company ndash Moratuwa

IX Hilton Hotel ndash Colombo 01

X Imperial Beverages (Pvt) Ltd- Katana

XI International Distilleries Ltd- Kotalawala Kaduwela

XII Jet Enterprises (Pvt) Ltd- Ragama

XIII Lanka Premium Beverages Ltd- Colombo 15

XIV Luxury Brands (Pvt) Ltd - Biyagama

XV Mega Trading (Pvt) Ltd - Mirihana

XVI Fernand Ricard Lanka (Pvt) Ltd- Colombo 14

XVII Prestige Wines and Spirits (Pvt) Ltd ndash Ampara

XVIII Rockland Distilleries (Pvt) Ltdndash Colombo 05

XIX United Spirits amp Wines International (Pvt) Ltd- Kosgoda

XX Victory Stores (Pvt) Ltd- Colombo 15

XXI Vindana Enterprises (Pvt) Ltd

XXII WMMendis amp Company- Welisara

XXIII Signature Ceylon Beverages (Pvt) Ltd ndash Nagoda Kandana

Excise Department of Sri Lanka | Performance Report - 2018

61

93 Rectified Spirits Imported for Manufacturing Liquor

Table 92 Rectified Spirits (Imported for Manufacturing Liquor)

Company Imported Quantity (Bulk Litres)

Tax Income (Rupees)

Distilleries Company of Sri Lanka PLC 11364419300 113644193

ID Lanka (Pvt) Ltd 1160681100 11606811

WM Mendis (Pvt) Ltd 49054200 490542

Pericyl (Pvt) Ltd 884473200 8844732

Rockland Distilleries (Pvt) Ltd 48351600 483516

Total 13506979400 135069794

As per the Excise Notification No 988 date 22032016 a tax of Rs 10= levied on Bulk Litre of Rectified Spirits for manufacturing liquor

94 Tax Exemption on Liquor Exportation

Liquor which is manufactured in Sri Lanka for the purpose of exportation has been exempted from Excise Duties

Table 93 Excise Duty on Liquor Reimbursed on Exportation

Deduction of Excise Duties for Hard Liquor (Rs)

15610341

Deduction of Excise Duties for Beer (Rs)

805767962

Total (Rs) 821378303

95 Excise Duty on Importation of Non-Potable Spirits

A tax of Rs15 = had been levied per every kilo of imported Non Potable Spirits as per the Excise Notification No999 with effect from 10112017 was reduced to Rs 6 = per every kilo by the Excise Notification 072018 dated 21022018 Tax concessions have been granted for the BOI ( Board Of Investment ) approved companies engaged in importation of Non-Potable Spirits as per theExcise Notification 122018 dated 03102018

Table 94 Excise Duty on Importation of Non Potable Spirits

Tax on Non Potable Spirits

Quantity (kg) Tax Income (Rupees)

17564622350 94204118

96 Excise Duty on Importation of Tobacco and Cigarettes

According to the Tobacco tax act of number 08 of 1999 and Orders (General) set out by the Excise Notification No16251 of 26102009 and the Excise Notification No 8699 of 08111995 a tax of Rs10 is levied on every kilo of tobacco locally cultivated for manufacturing cigarette and imported for production of Cigarettes Beedi or Cigars while a duty of Rs 5= is levied on every imported cigarette

Tobacco imported for exportation under the approval of BOI ( Board Of Investment ) has been exempted from the Tax on Imported Tobacco

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

Excise Department of Sri Lanka | Performance Report - 2018

62

95 Table ndash Quantities of Imported Tobacco Cigarette and the Tax

Type Quantity (Kg) Tax (Rupees)

Imported Tobacco (Taxed) 1270472600 12704726

Imported Tobacco (Tax Exempted) 1108710000 -

bull Quantity of Cigarettes imported in the year 2018 and the relevant tax income are as follows

Table 96 - Quantity of Imported Cigarettes and the Tax

Type Quantity (Kg) Tax (Rupees)

Imported Cigarettes 111960000 559800

In addition to the above Tax and the surcharge levied by the Exise Department on Tobacco imported to the country (before the year 2018) without a license was Rs386416430

Accordingly the total tax levied on imported Tobacco and Cigarettes was Rs17128690

97 Exportation of Tobacco and Cigarettes

In accordance with the rules and regulations stipulated in the Tobacco Tax Act no any tax is levied on Ciagrettes Cigars and Processed Tobacco exported with the view of promoting Foreign Exchange flow to Sri Lanka

bull Quantity of Tobacco Exported in the year 2018 is as follows

Table 97 Quantity of Tobacco Exported

Type Quantity (Kg)

Exported Tobacco 568062000

bull Quantity of Cigarettes Exported in the year 2018 is as follows

Table 98 Quantity of Cigarettes Exported

Type Quantity (Kg)

Exported Cigarettes 19007010000

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

Chapter 10

10 Conclusion

Conclusion

Excise Department of Sri Lanka | Performance Report - 2018

64

Excise Department of Sri Lanka (EDSL) is the apex body which is entrusted with the responsibility of excise taxation and excise law enforcement In addition to the Excise Ordinance EDSL enforces the provisions of Tobacco Tax Act National Authority on Tobacco and Alcohol Act Convenions against Illicit Trafficking of Narcotic Drugs and Psychotropic Substances Act

Management of Excise Revenue enforcement of Excise Ordinace and other vested laws as well as fulfillment of subject-related social security tasks are also among the key responsibilities of EDSL

Excise Revenue collected in the year 2018 was Rs113936 Billion and it indicates a growth of Rs 091 Billion compared to Rs113027 Billion of revenue earned in the year 2017Although a decrease of 689 could be witnessed in the excise revenue within the year 2017 compared to the previous year 08 growth in the tax revenue could be witnessed in the year 2018 compared to the previous year

The total number of detections made by Excise Officers during 2018 was 49312 and it indicates an increase of 830 detections compared to the previous year Within this year Excise Officers have made a great contribution towards maintenance of a better discipline in both Liquor and Tobacco industries by means of carrying out a total number of 3684 Technical Crime Detections Interestingly the number of Technical Crime Detections made during the year under review was less than that of the previous year viz 4315

I highly appreciate the support extended by His Excellency the President and the Hon Prime Minister to accomplish the departmental objectives and would wish to mention with gratitude that their guidance enormously abetted to steer the department to reach its objectives FurtherI highly appreciate the support extended by Hon Minister of Finance and Mass Media Hon State Ministers of Finance Hon Deputy Minister of Finance and Mass Media Similarly I hereby extends my gratitude to the Secretary to the Ministry of Finance all Heads of Departments in the Ministry of Finance including that of Fiscal Policy and the officers of relevant Divisions for their valuable support and contribution given during the year under review

Further I extend my sincere thanks to all District and Divisional Secretaries for their active contribution to carry out the overall activities of the Excise Department throughout the Island and would like to bestow my special thanks to the Attorney Generalrsquos Department for extending supervisory and legal assistance required to carry out departmental duties

Moreover my earnest gratitude goes to all the state institutions including the Auditor Generalrsquos Department National Authority on Tobacco and Alcohol Dangerous Drugs Control Board Government Analystrsquos Department Sri Lanka Bureau of Standards Department of Inland Revenue Sri Lanka Customs Department of Import and Export Control Institute of Industrial Technology Police Narcotics Unit Police Special Task Force and the Police Training School Nikaweratiya for extending the inter departmental consultancy guidance and support required in the process of fulfilling the departmental responsibilities

In addition I thankfully mention the assistance given by the Presidential Task Force on Drug Prevention for prevention programs conducted by the Department to realize the concept of ldquoA Nation Free of Alcoholrdquo

Last but not least I highly admire and appreciate the relentless dedication of the entire departmental staff representing all ranks and layers to achieve the departmental aims and objectives and the support extended to reach the expected performance level by managing the limited human resources and the infrastructure in the year 2018 Further I sincerely expect the contribution and commitment of the entire staff to achieve the departmental objectives and targets in the forthcoming year as well

HG Sumanasinghe Commissioner General of Excise

Cha

pter

10

| C

oncl

usio

n

Divisional Supervisory Officers of the Excise Department of Sri Lanka

Assistant Commissioner of Excise (Western Province I - Colombo District) Assistant Commissioner of Excise (Western Province II - Kalutara District)

Assistant Commissioner of Excise (Western Province III - Gampaha District)Assistant Commissioner of Excise (Central Province)

Assistant Commissioner of Excise (Southern Province)Assistant Commissioner of Excise (Northern Province I - Jaffna District)

Assistant Commissioner of Excise (Northern Province II - Kilinochchi MannarVavuniya amp Mullaitivu Districts)

Assistant Commissioner of Excise (Eastern Province)Assistant Commissioner of Excise (North Western Province I - Kurunegala District)

Assistant Commissioner of Excise (North Western Province II - Puttalam District) Assistant Commissioner of Excise (North Central Province)

Assistant Commissioner of Excise (Uva Province) Assistant Commissioner of Excise (Sabaragamuwa Province)

Superintendent of Excise (Excise Head Office)Superintendent of Excise (Colombo City 1)

Superintendent of Excise (Colombo City 11)Superintendent of Excise (Kaluthara 1)

Superintendent of Excise (Distileries Circle)Superintendent of Excise (Gampaha)

Superintendent of Excise (ja-ela)Superintendent of Excise (Special Operations Bureau)

Superintendent of Excise (Narcotics)Superintendent of Excise (Kandy)Superintendent of Excise (Matale)

Superintendent of Excise (Nuwaraeliya)Superintendent of Excise (Galle)

Superintendent of Excise (Matara)Superintendent of Excise (Hambantota)Superintendent of Excise (Point Pedro)

Superintendent of Excise (Jaffna)Superintendent of Excise (Kilinochchi)

Superintendent of Excise (Vavunia)Superintendent of Excise (Trincomalee)

Superintendent of Excise (Batticaloa)Superintendent of Excise (Ampara)

Superintendent of Excise (Kurunegala)Superintendent of Excise (Naththandiya)

Superintendent of Excise (Chilaw)Superintendent of Excise (Anuradhapura)Superintendent of Excise (Polonnaruwa)

Superintendent of Excise (Badulla)Superintendent of Excise (Monaragala)Superintendent of Excise (Rathnapura)

Superintendent of Excise (Kegalle)

Regional Offices of the Excise Department of Sri Lanka

Regional Offices of the Excise Department of Sri Lanka

1 Western Province11 Office of the Assistant Commissioner of Excise ( Western Province I )

111 Superintendent of Excise (Colombo City 1)bull Colombo City Excise Stationbull Kesbewa Excise Station

112 Superintendent of Excise (Colombo City II) bull Padukka Excise Stationbull Sri Jayawardenapura Excise Station

113 Office of the Superintendent of Excise ( Special Operations Bureau ) bull Excise Special Operations Bureau

114 Office of the Superintendent of Excise( Narcotic Unit )bull Excise Narcotic Law Enforcement Unit

12 Office of the Assistant Commissioner of Excise ( Western Province II )121 Superintendent of Excise ( Kalutara )

bull Kalutara Excise Stationbull Aluthgama Excise Stationbull Horana Excise Stationbull Mathugama Excise Stationbull Panadura Excise Station

122 Office of the Superintendent of Excise ( Distileries Circle )

13 Office of the Assistant Commissioner of Excise ( Western Province III )131 Superintendent of Excise ( Gampaha )

bull Gampaha Excise Stationbull Poogoda (Kirindiwela) Excise Stationbull Meerigama Excise Station

132 Office of the Superintendent of Excise ( Ja-ela )bull Ja-ela Excise Stationbull Negombo Excise Station

2 Southern Province21 Office of the Assistnat Commissioner of Excise ( Southern Province )

211 Supirintendent of Excise (Galle)bull Galle Excise Stationbull Elpitiya Excise Stationbull Excise Special Operations Bureau ( Southern Province )

212 Office of the Supirintendent of Excise ( Matara )bull Matara Excise Station

x

Excise Department of Sri Lanka | Performance Report - 2018

213 Office of the Supirintendent of Excise ( Hambantota )bull Hambantota Excise Stationbull Tangalle Excise Station

3 Sabaragamuwa Province31 Office of the Assistant Commissioner of Excise ( Sabaragamuwa Province )

311 Supirintendent of Excise (Ratnapura)bull Ratnapura Excise Stationbull Balangoda Excise Stationbull Embilipitiya Excise Station

312 Office of the Supiritendent of Excise ( Kegalle )bull Kegalle Excise Stationbull Ruwanwella Excise Station

4 Uva Province41 Office of the Assistant Commissioner of Excise ( Uva Province )

411 Supiritendent of Excise (Badulla)bull Badulla Excise Stationbull Bandarawela Excise Station

412 Office of the Supiritendent of Excise ( Monaragala )bull Monaragala Excise Station

5 North Central Province51 Office of the Assistant Commissioner of Excise ( North Central Province )

511 Supirintendent of Excise (Anuradhapura)bull Anuradhapura Excise Stationbull Kebathigollawa Excise Stationbull Excise Special Operations Bureau ( North Central Province )

512 Office of the Supirintendent of Excise ( Polonnaruwa )bull Polonnaruwa Excise Station

6 Central Province61 Office of the Assistant Commissioner of Excise ( Central Province )

611 Supirintendent of Excise ( Kandy )bull Kandy Excise Stationbull Gampola Excise Stationbull Excise Special Operations Bureau ( Central Province )

612 Office of the Supirintendent of Excise (Matale)bull Matale Excise Station

613 Office of the Supirintendent of Excise ( Nuwareliya )bull Nuwaraeliya Excise Stationbull Hatton Excise Station

7 North Western Province71 Office of the Assistant Commissioner of Excise ( North Western Province I)

711 Supirintendent of Excise (Kurunegala)bull Kurunegala Excise Stationbull Maho Excise Stationbull Kuliyapitiya Excise Stationbull Excise Special Operations Bureau (North Western Province)

xi

Excise Department of Sri Lanka | Performance Report - 2018

72 Office of the Assistant Commissioner of Excise (North Western Province II)721 Supirintendent of Excise (Wennappuwa)

bull Wennapuwa (Waikkala) Excise Stationbull Marawila Excise Station

722 Office of the Supirintendent of Excise (Chilaw)bull Chilaw Excise Stationbull Madampe Excise Stationbull Puttalam Excise Station

8 Northern Province 81 Office of the Assistant Commissioner of Excise ( Northern Province I )

811 Supirintendent of Excise (Jaffna) bull Jaffna Excise Stationbull Chankanai Excise Stationbull Chawakachcheri Excise Station

812 Office of the Supirintendent of Excise (Point Pedro)bull Mallakam Excise Stationbull Point Pedro Excise Station

82 Office of the Assistant Commissioner of Excise (Northern Province II)821 Supirintendent of Excise (Kilinochchi)

bull Kilinochchi Excise Stationbull Mullaithivu Excise Station

821 Office of the Supirintendent of Excise (Vauvniya)bull Mannar Excise Stationbull Vauvniya Excise Station

9 Eastern Province91 Office of the Assistant Commissioner of Excise (Eastern Province)

911 Supirintendent of Excise (Trincomalee)bull Trincomalee Excise Station

912 Office of the Supirintendent of Excise (Batticaloa)bull Batticaloa Excise Station

913 Office of the Supirintendent of Excise (Ampara)bull Ampara Excise Stationbull Kalmune Excise Station

Chapter 1

1 Excise Department of Sri Lanka 1

11 Introduction 212 Vision 213 Mission 214 Objectives 215 Activities 2

Chapter 2

2 Organizational Structure and Changes in 2018 3

21 Introduction 422 Organizational Structure 623 Adminstration Division 724 Recruitments 725 Staff Changes 726 Logistics Division 927 Human Resources Division 15

Chapter 3

3 Implementation of New Policies 21

31 Introduction 2232 New Excise Notifications Issued amp Implemented in the Year 2018 22

Chapter 4

4 Auditing 23

41 Introduction 2442 Internal Audit Unit 24

Chapter 5

5 Accounts Division 25

51 Introduction 2652 Revenue Account 2753 Reward Fund Account 2754 Appropriation Account (2018) 2755 Analysis of Income and Expenditure 2856 Advance Account 28

Contents

Chapter 6

6 Law Enforcement 29

61 Introduction 3062 Legal Division 3263 Bureaus of Excise Special Operations 32

Chapter 7

7 Revenue Operations Division 35

71 Introduction 3672 Information Technology Unit 3673 Revenue Operations Unit 3674 Types of Excise Licenses 3675 Excise Licenses issued amp operated in the year 2018 37

Chapter 8

8 Excise Duties on Locally Manufactured Liquor Spirits Tobacco amp Cigarettes 43

81 Introduction 4482 List of Licensed Liquor Manufacturers 4483 List of Liquor Manufacturers with Suspended License 4584 List of Licensed Distilleries 4585 List of Licensed Stores and Warehouses 4586 List of Licensed Vinegar Manufacturers 4587 List of Excise Licencees for Manufacturing Industrial Products 4588 Liquor Production and Tax Income in 2018 4789 Production Issuing of Spirits in 2018 51810 Tobacco Tax 53811 Income Analysis 54

Chapter 9

9 Importation and Exportation Liquor Spirits Tobacco and Cigarettes 59

91 Quantity of Imported Foreign Liquor and the Tax Income 6092 List of Licensed Foreign Liquor Importers 6093 Rectified Spirits Imported for Manufacturing Liquor 6194 Tax Exemption on Liquor Exportation 6195 Excise Duty on Importation of Non-Potable Spirits 6196 Excise Duty on Importation of Tobacco and Cigarettes 6197 Exportation of Tobacco and Cigarettes 62

Chapter 10

10 Conclusion 63

Chapter 1

1 Excise Department of Sri Lanka

11 Introduction12 Vision13 Mission14 Objectives 15 Activities

Excise Department of Sri Lanka | Performance Report - 2018

2

11 IntroductionExcise Department of Sri Lanka which was established in 1913 operated under the purview of the Ministry of Finance and Mass Media in the year 2018 It holds the third place among the state tax income generating Departments Excise Department of Sri Lanka mainly implements the Excise Ordinance No08 of 1912 which is the 52nd Chapter of the Legislative Enactment In addition it implements the Tobacco Tax Act No8 of 1999 Poisons Opium and Dangerous Drugs Ordinance and the National Authority on Tobacco amp Alcohol Act No27 of 2006

Department of Sri Lanka Police also extends a significant contribution for the task of implementing laws imposed under said ordinances and acts Similarly this Department serves as a member of the National Dangerous Drugs Control Board National Authority on Tobacco amp Alcohol for the purpose of implementing government policies while extending a great contribution for achieving the national goal of creating a country devoid of liquor and narcotic drugs under the theme of ldquoA Nation Free of Alcoholrdquo in collaboration with the Presidential Unit on Alcohol Prevention

12 VisionldquoContributing to build a healthy society in Sri Lanka which is free from illicit liquor and narcotic drugsrdquo is the vision of Excise Department of Sri Lanka

13 MissionldquoEfficient and effective administration of the liquor and the tobacco industry in Sri Lanka through the collection of revenue and prevention of illicit manufacture and sale of such products for development and welfare of the society and the enforcement of the Poisons Opium and Dangerous Drugs Ordinance for the social protection of Sri Lankardquo is the mission of Excise Department of Sri Lanka

14 ObjectivesExcise Department of Sri Lanka operates with the under mentioned objectives in order to achieve its mission

a Safeguarding the revenue accumulated from liquor and tobacco

b Enforcement of the Excise Ordinance and the Tobacco Tax Act

c Implementation of the Poisons Opium and Dangerous Drugs Ordinance

d Implementation of National Authority Act on Tobacco and Alcohol

15 Activities

Excise Department of Sri Lanka carries out the following activities so as to achieve the above objectives

a Supervision and control of licensed premises and collection of revenue therefrom

b Acting as a law enforcement agency in respect of the Excise Ordinance

c Enforcement of the Tobacco Tax Act including supervision and control of tobacco manufactories

d Acting as a law enforcement agency in respect of the Poisons Opium and Dangerous Drugs Ordinance

e Implementation of National Authority Act on tobacco and alcohol

Cha

pter

1 |

Exc

ise

Dep

artm

ent o

f Sri

Lan

ka

Chapter 2

2 Organizational Structure and Changes in 2018

21 Introduction22 Organizational Structure23 Adminstration Division 24 Recruitments 25 Staff Changes26 Logistics Division27 Human Resources Division

Excise Department of Sri Lanka | Performance Report - 2018

4

21 Introduction

Excise Department of Sri Lanka operates under the direction of a Commissioner General of Excise

With respect administration of the regional offices of the Excise Department island has been divided into lsquoExcise Divisionsrsquo on provincial basis and the Western Province has been divided in to three Divisions while each of North Western and Northern Provinces have been divided in to two Divisions on district basis based on the density of population licenses and crimesThese Excise Divisions are supervised by the Assistant Commissioners of Excise

Excise Superintendentsrsquo Offices have been established under Excise Divisions Excise Divisions which cover the whole province have been subdivided to Excise Superintendentsrsquo Offices under district basis In this manner an Excise Area consisting of two districts comes only under Vauvniya and Kilinochchi Excise Superintendentsrsquo Offices Excise Divisions which are limited only to a district have been parted as Excise Superintendentsrsquo Offices with determined limits Said Excise Circles are supervised by the Superintendents of Excise

Excise Stations have been established under Excise Superintendentsrsquo Offices and they administer the Excise areas of which the limits have been determined by the Department Officers of Inspector Grade and of other ranks have been attached to these Excise StationsThe Senior Most Officer of the inspactorate

generally serves as the Officer In Charge

Further Special Operations Units and Narcotic Unit have been established and related particulars have been separately given here Excise Units have been established in all licensed Tobacco and Alcohol manufactories located island-wide and permanent staffs have been assigned to them

Excise Department of Sri Lanka comprised of a Head Office 13 Offices of Assistant Commissioners of Excise or Divisional Offices 30 Offices of Excise Superintendents 56 Excise Stations 05 Special Operations Bureaus a Narcotic Unit and Excise Units which have been established in all licensed Tobacco and Alcohol manufactories located island-wide operates to fulfill the threefold missions of Excise revenue management law enforcement and social security

Departmental Officers and Officers from the Combined Services and Islandwide Services have been attached to carry out duties of these offices while Departmental Officers have attached to Excise Stations and Units

Approved cadre for Departmental Officers is 1318 while the approved cadre for Combined Services and Islandwide Services is 173 Accordingly total approved cadre for the Department is 1491 and the actual number of staff served in the Department during the year reviewed was 1309 Hence there were 202 vacancies which summed up to 121 per cent of the approved cadre (Table 21)

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

5

bull Cadre Report of the Excise Department as at 31122018

21 Table - Cadre Report

Serial No Designation Approved

CadreActual Cadre Vacancies Excess

Post1 Commissioner General of Excise 1 1 0 0

2Additional Commissioner General of Excise (Revenue Policies amp Administration) 1 1 0

0

3

Additional Commissioner General of Excise (Revenue Operations and Law Enforcement) 1 0 1

0

4Commissioner of Excise (Administration and Human Resources ) 1 1 0

0

5 Commissioner of Excise(Revenue Operations) 1 1 0 06 Commissioner of Excise (Law Enforcement) 1 1 0 0

7 Commissioner of Excise (Social Security and Development ) 1 1 0 0

8 Chief Accountant 1 1 0 09 Chief Internal Auditor 1 1 0 0

10 Deputy Commissioner of Excise (Administration) 1 1 0 011 Deputy Commissioner of Excise (Revenue licenses ) 1 1 0 012 Deputy Commissioner of Excise (Law Enforcement) 1 1 0 013 Deputy Commissioner of Excise (Human Resources ) 1 0 1 014 Deputy Commissioner of Excise (Legal) 1 1 0 0

15Deputy Commissioner of Excise (Academic amp Research Logistics) 1 1 0

0

16Deputy Commissioner of Excise (Supply Chain Regulations amp IT) 1 1 0

0

17 Deputy Commissioner of Excise (Social Security) 1 1 0 018 Deputy Commissioner of Excise (Logistics) 1 0 1 019 Accountant 2 0 2 020 Assistant Commissioner of Excise 13 6 7 021 Assistant Director (Information Technology) 1 0 1 022 Superintendent of Excise 31 15 16 023 Statistician 1 0 1 024 Administrative Officer 2 2 0 025 Translator 2 2 0 026 Information and Communication Technology Officer 1 1 0 027 Chief Inspector of Excise 75 73 2 028 Statistics Officer 1 0 1 029 Inspector of Excise 300 249 51 030 Excise Sergeant Major 50 34 16 031 Development Officer 9 9 0 032 Technical Officer 1 0 1 033 Transport Officer 1 0 1 034 IT Assistant 3 3 0 035 Public Management Assistant 108 104 4 036 Excise Sergeant 100 15 85 037 Excise GuardCorporal 600 620 0 2038 Excise Guard - Driver 129 120 9 0

39 Excise Guard - Driver (Three wheel) As per the letter NoDMS1175III dated 19022018 1 1 0 0

40 Office Assistant 38 36 2 041 Bungalow Keeper 4 4 0 0

Total 1491 1309 202 20Officer holding the post of Excise Commissioner (Revenue Operations) has been attached to the Post of Advisor (Excise Policies) of the Ministry of Finance and Mass Media The reason for exceeding the approved cadre of Excise Guards (600) is the annulment of the promotions made to the Excise Sergeant by

the letter noEB107ES Promotions (Volume III) dated 16112016 as per the Supreme Court Verdicts 6612012 and 6632012

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

6

22

Org

aniz

atio

nal S

truc

ture

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

7

23 Adminstration DivisionAdministration Division operates under the supervision of Commissioner General of Excise and the Additional Commissioner General of Excise (Revenue Policies amp Administration) Commissioner of Excise (Administration and Human Resources) and a Deputy Commissioner of Excise Execution of general administrative tasks of the Department is the main responsibility of the Division

This division carries out the activities related to establishment discipline transfers and retirement of Departmental Officers Officers of the Combined Service and the All Island Services attached to the Deapartment Moreover it performs tasks pertaining to recruitment promotions transfers of Departmental Officers and conducting Efficiency Bar Examinations in accordance with the relevant procedures

Annual transfers of the Uniform Staff are done by this division as per the transfer procedure approved by the Public Service Commission and also based on

the service requirement In addition to above internal transfers of the Combined Services and Islandwide Services are also done by this Division

24 Recruitments

bull New Recruitments

No any recruitments have been made in the year 2018

25 Staff ChangesNumber of Officers transferred to the Department was 41 while the number of officers transferred out of the Department was 20 as at 31122018

bull Retired Officers

No of officers retired in the year 2018 was 26

Table 22 Details of Retired Officers

Serial No Name of the Officer Designation Date of Retirement

Ms K Wijeyakoon PMAS 07012018Mr HK Chandrasiri KKS 24012018MrWW Gnanathilaka Excise Guard 24012018MrMM Somathilaka Banda Excise Inspector 26012018MrW Somadasa PMAS 23022018MsKHA Meegasmula ECG 11032018

MrYSB Srilal Excise Sergeant Major 12032018

MrHK Saradiyel Excise Sergeant Major 05042018MrDM Senarathna Excise Sergeant Major 11042018MrSPKH Peters Excise Guard 24042018MrMR Somarathna Excise Inspector 01052018MrHW Collin Pitawela Excise Inspector 07052018

MrHMS Dharmapriya KKS 18052018

MrGK Dayarathna Excise Guard 23052018

MrWPA Jayarathna Excise Inspector 12062018

MrWAD Amarajiwa Excise Inspector 20062018

Ms Sandiya Priyadarshani Excise Guard 27062018

MrTMR Tennakoon Excise Sergeant Major 01092018

MrWMGK Warnashantha KKS 07092018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

8

MrJ Pushpakumara Silva DCE 15092018

MrRMJ Anurudda KKS 15092018

MrBRD Basnayaka KKS 08102018

MrRM Siripala Excise Inspector 09102018

MrT Wilman Pieris Excise Inspector 05112018

MrMMA Muthalif Excise Sergeant 10122018

MsRM Gunaseelawathi KKS 18122018

bull Interdicted Officers

Table 23 Details of Interdicted Officers

Serial No Name of the Officer Designation Date of Interdiction date

01 MrBAMDSMuthuarachchi Excise Inspector 07022018

02 MrBSPriyadarshana Excise Guard 16072018

bull Deceased Officers

Table 24 - Details of Deceased Officers

Serial No Name of the Officer Designation Date of Decease

Mr K Wasan Excise Inspector 11012018

Mr DNN Disanayaka Excise Driver 01022018

Mr RM Wimalarathna Excise Guard 09082018

Mr A Asoka Shantha Walpola Excise Inspector 18092018

Mr G Nimal Silva ACE 17082018

Mr R Dinesh Excise Guard 06112018

bull Officers who Resigned from Service or Vacated the Post

Table 25 - Details of Officers who resigned from service and vacated the post

Serial No Name of the Officer Designation Date of Resignationvacating the post

MrWDKFernando Excise Guard 01012018

MrTMDRWijesooriya Excise Driver 31052018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

bull Reinstatement in service

No any officer was reinstated in service in the year 2018

bull Promoted Officers in the year 2018

Promotions have been made to one post of Excise Commissioner 04 posts of Deputy Commissioners of Excise and 12 posts of Chief Excise Officers in the year 2018

Excise Department of Sri Lanka | Performance Report - 2018

9

Table 26 - Details of Promoted Officers in the year 2018

Serial No Name of the Officer Post Promoted to Date of

Promotion Work Station

1 Mr MDMWKDisanayaka CE (Social Security amp Development) 17072018 Head Office

2 Mr RMRBandara DCE ( Supply Chain Regulations amp IT) 18092018 Head Office

3 Mr AMGamini Adikari DCE (Legal) 18092018 Head Office

4 Mr PChandrasiri de Silva DCE(Academic amp Research) 18092018 Head Office

5 Mr BUWickramarathna DCE (Social Security) 18092018 Head Office

6 Mr EJLPieris Thilakarathna Chief Inspector of Excise 23042018 Excise Station-Chilaw

7 Mr TSMTKBGinigathpitiya Chief Inspector of Excise 23042018 Excise Station-Kuliyapitiya

8 Mr RPKKWijeyasinghe Chief Inspector of Excise 23042018 Excise Station-Badulla

9 Mr DTN Perera Chief Inspector of Excise 23042018 Excise Station-Rathnapura

10 Mr ARLambert Chief Inspector of Excise 23042018 Head Office

11 MrSDSenaka De Silva Chief Inspector of Excise 23042018 Excise Station-Balangoda

12 MrRALL Ramanayaka Chief Inspector of Excise 23042018 Excise Station-Mathugama

13 Mr Wasantha Samarasinghe Chief Inspector of Excise 23042018 Excise Station-Hambantota

14 Mr P Ragunadan Chief Inspector of Excise 23042018 Excise Station-Jaffna

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

26 Logistics Division

Logistics Division of the Excise Department of Sri Lanka operates under the supervision of Deputy Commissioner of Excise (Logistics) and the guidance of the Commissioner of Excise (Administration amp Human Resources)

bull Role of the Logistics Division

bull Carrying out repairs and maintenance activities of the Head Office construction maintenance and repairing of buildings required for Regional Offices and obtaining buildings on rental basis for the same purpose

bull Repairs and maintenance of departmental vehicles

bull Repairs and mentenance of regional offices and circuit bunglows and acquisition of lands for the purpose of constructing new buildings

bull Maintenance Activities of the Head Office Building amp Regional Offices

This Division administers the maintenance services of the Head Office Building which was inaugurated on the 2nd of May 2017 Excise Station ndashNuwara Eliya was constructed and opened for services while building repairs with respect to 07 other Excise Stations were repaired the year 2018 Accordingly Padukka Galle Trincomalee Polonnaruwa Hambantota Kalutara and Ratnapura Regional Offices have been restored at the cost of Rs10 Million In addition to above constructions of the Excise Stations in Chilaw and Ampare were also completed Further 27 regional offices are being operated in buildings obtained on rental basis

bull Vehicles

Department possessed 132 vehicles out of which 09 condemned vehicles were disposed in the year 2018 Procurement activities with respect to purchase of 20 vehicles to be used for departmental needs have been

Excise Department of Sri Lanka | Performance Report - 2018

10

commenced In the year 2018 Rs7 million has been spent for Departmental vehicle repairs

bull Land Acquisition

Activities related to land acquisition for the purpose of constructing new buildings for regional offices in Pugoda Kegalle and Hatton areas where offices are being operated in rented buildings at present

bull Circuit Bunglows

Department possesses 04 circuit bunglows which are located in NuwaraeliyaThissamaharamaya Anuradhapura and Polonnaruwa

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

11

bullA

sset

s Acc

ount

(Inf

rast

ruct

ure)

Tabl

e 2

7 - A

sset

s (In

fras

truc

ture

) Det

ails

D

istr

ictD

S

Off

ice

whe

re th

e pr

oper

ty is

loca

ted

Nam

e of

the

Prop

erty

Ext

ent o

f L

and

If a

Tra

nsfe

r N

o amp

Dat

e

Nat

ure

of th

e la

nd

whe

ther

the

land

is

Em

pty

or w

ith

Bui

ldin

gs

1C

olom

bo -

Sri

Jaya

war

dena

pura

K

otte

Exci

se H

ead

Offi

ce-R

ajag

iriya

514

DW

alik

ada

Sout

h G

ram

anila

dhar

i Div

isio

nW

alik

ada

302

6 Pe

rche

sN

o10

82

318

date

d 13

06

2013

Lette

r of t

he D

irect

or

Urb

an D

evel

opm

ent A

utho

rity

Con

stru

ctio

ns a

re i

n th

e fin

al st

age

2C

olom

bo -P

aduk

kaEx

cise

Sta

tion-

Padu

kka

218

Pe

rche

sN

oප

ාඉ2

fomd3

dat

ed 0

406

200

4Le

tter o

f the

Div

isio

nal S

ecre

tary

Pad

ukka

With

bui

ldin

gs

3C

olom

bo ndash

Kas

bew

a Ex

cise

Sta

tion-

Kas

bew

a20

Per

ches

No

mdfa3

22

36 d

ated

07

122

004

Lette

r of t

he D

ivis

iona

l Sec

reta

ry K

asbe

wa

With

bui

ldin

gs

4K

alut

ara-

Kal

utar

aO

ffice

of t

he A

ssis

tant

Com

mis

sion

er o

f Exc

ise-

Pita

gone

liyaw

atta

Kal

utar

a (W

PII

) 74

36

Perc

hes

Div

isio

nal S

ecre

tary

rsquos N

o4

61

86 P

rovi

ncia

l Lan

d C

omm

issi

oner

rsquos

No

-පඉ

fl

dඉ1

1l

iquest0

4

Com

mis

sion

er

Gen

eral

of

La

nd

No

414

192

4

12

122

014

With

bui

ldin

gs

5K

alut

ara-

Kal

utar

aO

ffice

of

the

Supe

rinte

nden

t of

Exc

ise

Exc

ise

Stat

ion-

477

Pe

rche

sW

ith b

uild

ings

6K

alut

ara-

Ber

uwal

aEx

cise

Sta

tion-

Alu

thga

ma

264

8 Pe

rche

sN

o 41

76

653

date

d 31

12

2002

let

ter o

f Com

mis

sion

er G

ener

al o

f La

ndW

ith b

uild

ings

7K

alut

ara-

Hor

ana

Ara

man

agol

la30

per

ches

No

65

255

dat

ed 2

704

200

1Le

tter o

f the

Div

isio

nal S

ecre

tary

Hor

ana

With

bui

ldin

gs

8G

ampa

ha-G

ampa

ha

Wal

ww

atta

Exci

se S

tatio

n- Y

akka

la-E

ast G

ampa

ha 4

190

pe

rche

sN

oiuml$m

dfa2

22

57

date

d 13

10

1999

Lette

r of t

he D

ivis

iona

l Sec

reta

ry G

ampa

haW

ith b

uild

ings

9G

ampa

ha-M

eerig

ama

Exci

se S

tatio

n- O

smire

Wat

ta M

eerig

ama

349

1 pe

rche

s

Div

isio

nal

Secr

etar

yrsquos

No

oacuteszlig

ඉ9

26

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o - ප

ඉක

ොග

ම5

2IV

C

omm

issi

oner

Gen

eral

of

Lan

d N

o4

463

3 -

150

320

10W

ith b

uild

ings

10K

andy

ndash G

agaw

ata

Kor

ale

Offi

ce o

f the

Ass

ista

nt C

omm

issi

oner

of E

xcis

e-

Kan

dy

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e

Exci

se S

tatio

n

705

Pe

rche

sW

ith b

uild

ings

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

12

11N

uwar

a El

iya

- do

Circ

uit

Bun

galo

w

N

uwar

aeliy

a -H

awae

liya

Cra

ton

Vill

age

850

3

Perc

hes

Lette

r No

නඒ

මආ

පප

ැව5

2 da

ted

140

619

91W

ith b

uild

ings

12N

uwar

a el

iya

- do

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n C

rato

n V

illag

e N

uwar

aeliy

a 25

03

Perc

hes

Lette

r No

නඒ

මආ

පප

ැව5

2 da

ted

140

619

91W

ith b

uild

ings

13H

amba

ntho

ta -

This

sam

ahar

amay

aTh

issa

mah

aram

a H

olid

ay R

esor

t M

ahas

enpu

ra40

Per

ches

No

තස

ං61

63

date

d 15

07

1997

Lette

r of t

he D

ivis

iona

l Sec

reta

ry T

hiss

amah

aram

aya

With

bui

ldin

gs

14H

amba

ntho

ta -

Ham

bant

hota

Kot

awal

amul

la9

64

Perc

hes

Ass

ista

nt C

omm

issi

oner

of

Exci

se h

as b

een

info

rmed

to

take

ne

cess

ary

actio

n w

ithou

t del

ayW

ith b

uild

ings

15H

amba

ntho

ta -

Tang

alle

Kat

anga

haw

atta

- Ex

cise

Sta

tion

Tang

alle

261

7 Pe

rche

sPu

rcha

sed

by

the

Hou

se D

evel

opm

ent A

utho

rity

With

bui

ldin

gs

16G

alle

- Fou

r Gra

vet

Offi

ce o

f th

e A

ssis

tant

Com

mis

sion

er o

f Ex

cise

K

urun

duw

atta

Gal

le30

Per

ches

Land

han

ded

over

to th

e D

epar

tmen

t by

lette

r N

oශ

ාකස

mdfa

ම1

of th

e D

ivis

iona

l Sec

reta

ry F

our G

rave

tGal

le d

ated

26

022

007

With

bui

ldin

gs

17G

alle

Elpi

tiya

Exci

se S

tatio

n El

pitiy

a20

Per

ches

No

ඇඉ

3d

ated

19

012

006

Lette

r of t

he D

ivis

iona

l Sec

reta

ry E

lpiti

yaW

ith b

uild

ings

18Po

lonn

aruw

a -

Tham

anka

duw

aO

ffice

of

the

Supe

rinte

nden

t of

Exc

ise

Exc

ise

Stat

ion

Kan

duru

wel

a -

Wes

t Pol

onna

ruw

a10

9 pe

rche

s W

ith b

uild

ings

19Po

lonn

aruw

a -

Tham

anka

duw

aEx

cise

Hol

iday

Res

ort ndash

Polo

nnar

uwa

74 p

erch

es

No

එන

සප

agravef

la9

2 w

ith n

o da

te 1

020

04Le

tter o

f the

Div

isio

nal S

ecre

tary

Tha

man

kadu

wa

With

bui

ldin

gs

20A

nura

dhap

ura

East

Nuw

arag

am

Pala

tha

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n A

nura

dhap

ura

137

5 Pe

rche

sW

ith b

uild

ings

21A

nura

dhap

ura

East

Nuw

arag

am

Pala

tha

Exci

se H

olid

ay R

esor

t ndash A

nura

dhap

ura

107

1 Pe

rche

sW

ith b

uild

ings

22A

nura

dhap

ura

K

ebith

igol

law

aEx

cise

Sta

tion

Keb

ithig

olla

wa

80 P

erch

esLe

tter

No

2

51

ඉඉ

date

d 27

05

2008

of

D

ivis

iona

l Se

cret

ary

Keb

ithig

olla

wa

amp P

rovi

ncia

l Lan

d C

omm

issi

oner

rsquos N

o -

එන

සප

පඑ

ලස

40

60

305

icirc d

ated

07

052

008

With

bui

ldin

gs

23K

urun

egal

a -

Kur

uneg

ala

Padd

y Fi

eld

Land

for T

rain

ing

Cen

ter a

nd E

xcis

e St

atio

n (A

ssis

tant

Com

mis

sion

er o

f Exc

ise (

Nor

th

Wes

tern

Pro

vinc

e)10

0 pe

rche

s La

nd re

ceiv

ed a

s pe

r the

lette

r No

42

981

3ස

බ o

f the

Div

isio

nal

Secr

etar

y K

urun

egal

a da

ted

280

720

00W

ith b

uild

ings

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

13

24K

urun

egal

a -

Bam

unak

otuw

a Tr

aini

ng C

olle

ge P

anad

arag

ama

- La

nd r

ecei

ved

as p

er t

he l

ette

r N

oබ

මඉ

ඩඅ

තප

තස

රාබyuml ප

හණ

ාසල

of t

he D

ivis

iona

l Sec

reta

ry B

amun

akot

uwa d

ated

14

032

013

With

bui

ldin

gs

25K

urun

egal

a ndash

Kul

iyap

itya

Wes

tEx

cise

Sta

tion

Kul

iyap

itya

114

perc

hes

With

bui

ldin

gs

26K

urun

egal

a -M

aho

Exci

se S

tatio

n K

urud

ugah

ayay

a -

Mah

o40

01

Perc

hes

Div

isio

nal

Secr

etar

yrdquos

No

33

157

146

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o - ප

ළාත

ඉfl

dඉ2

මහ

ව6

(1)

C

omm

issi

oner

G

ener

al o

f Lan

d N

o4

146

58 d

ated

05

052

010

With

bui

ldin

gs

27Pu

ttala

m- P

utta

lam

Exci

se S

tatio

n ndash

Putta

lam

Pla

ins P

utta

lam

525

per

ches

D

ivis

iona

l Se

cret

aryrdquo

s N

oප

තඉ

07

63

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o -

පළ

ාතඉ

fl

dඉ6

පත

07

C

omm

issi

oner

G

ener

al o

f Lan

d N

o4

144

7

281

120

07W

ith b

uild

ings

28Pu

ttala

m-M

adam

pe

Exci

se S

tatio

n M

adam

pe59

93

Perc

hes

Land

han

ded

over

to M

rBH

Per

eis

OI

C b

y le

tter N

oම

ාද3

31

100

of

Div

isio

nal S

ecre

tary

Mad

ampe

dat

ed 1

502

200

6W

ith b

uild

ings

29Pu

ttala

m

-Wen

napu

wa

Offi

ce

of

the

Ass

ista

nt

Com

mis

sion

er

of

Exci

se

Bog

ahav

itaW

aikk

ala

O

ffice

of

th

e Su

perin

tend

ent

of E

xcis

e N

atht

hand

iya

Exci

se

Stat

ionW

enna

puw

a

399

3 Pe

rche

s

Div

isio

nal

Secr

etar

yrsquos

No

වෙ

නm

dfaඉ

අතස

රාබyuml

date

d 29

07

2002

Pro

vinc

ial L

and

Com

mis

sion

errsquos

No

- පළ

ාතඉ

fl

dඉ4

වෙ

න -

date

d 11

03

2002

With

bui

ldin

gs

30Pu

ttala

m-C

hila

wIn

gini

wat

ta a

lias G

amsb

ha w

atta

30 P

erch

esO

wne

rshi

p ha

s be

en h

ande

d ov

er t

o th

e Ex

cise

Dep

artm

ent

by

Div

isio

nal

Secr

etar

y C

hila

w o

n 27

07

2015

DS

No

CH

ILN

DI

TRA

NS

319

14

Tend

ers h

ave

been

cal

led

31M

anna

rEx

cise

Sta

tion

Man

nar

204

4 Pe

rche

sC

omm

issi

oner

Gen

eral

of

Land

No

414

190

16

122

009

Lette

r da

ted

090

620

10 o

f Div

isio

nal S

ecre

tary

Man

nar

With

bui

ldin

gs

32Tr

inco

mal

eeEx

cise

Sta

tion

Oris

Hill

Trin

com

alee

_

Ass

ista

nt C

omm

issi

oner

of

Exci

se(E

P)h

as b

een

info

rmed

to ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

W

ith b

uild

ings

33

Bat

tical

oa ndash

K

alam

unai

Eas

t Ex

cise

Sta

tion

Com

plex

Kal

ladi

-Bat

tical

oa

30 P

erch

esLe

tter

No

atildeඑ

සඑ

iumlඑ

නඑ

ලicirc

ස3

77of

D

ivis

iona

l Se

cret

ary

K

alam

unai

With

bui

ldin

gs

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

14

34A

mpa

ra-A

mpa

raEx

cise

Sta

tion

In

dras

arap

ura

Am

para

47

44

Perc

hes

App

licat

ion

for a

lloca

ting

gove

rnm

ent l

ands

for v

ario

us d

epar

tmen

ts

has

been

forw

arde

d to

the

Dep

uty

Com

mis

sion

er o

f Lan

d A

mpa

ra

Ass

ista

nt

Com

mis

sion

er

of

Exci

seha

s be

en

info

rmed

to

ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

Tend

ers h

ave

been

cal

led

35Va

uvni

ya -

Vauv

niya

Offi

ce o

f the

Sup

erin

tend

ent o

f Exc

ise

Vav

uniy

a

Exci

se S

tatio

n45

62

Perc

hes

Lette

r No

27

031

113

02

03 o

f Dis

trict

Man

ager

of N

HD

A d

ated

14

08

2003

With

bui

ldin

gs

36K

ilino

chch

iya-

Kar

awita

K

araw

ita

15 P

erch

esA

ssis

tant

Com

mis

sion

er o

f Ex

cise

has

bee

n in

form

ed t

o ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

W

ith b

uild

ings

37M

onar

agal

a -A

mbi

lipiti

yaEx

cise

St

atio

n Pa

llega

ma

Pa

rani

K

adaw

ura

Wat

ta A

mbi

lipity

a 20

Per

ches

trans

ferr

ed t

o th

e Ex

cise

Dep

artm

ent

by s

peci

men

For

m 2

00 f

or

trans

ferr

ing

asse

ts o

f Maw

eli A

utho

rity

to li

ne in

stitu

tes

W

ith b

uild

ings

38R

athn

apur

aR

athn

apur

a N

ew

Tow

n O

ffice

of t

he A

ssis

tant

Com

mis

sion

er o

f Exc

ise

80 P

erch

esLa

nd h

as b

een

allo

cate

d to

the E

xcis

e Dep

artm

ent b

y th

e let

ter d

ated

28

12

1998

Div

isio

nal S

ecre

tary

Rat

hnap

ura

With

bui

ldin

gs

39M

onar

agal

a -M

onar

agal

aEx

cise

Sta

tion amp

Offi

cial

Qua

rter

Kar

apin

chag

ala

Moo

kala

na M

onar

agal

a 85

Per

ches

Ass

ista

nt C

omm

issi

oner

of

Exci

se h

as b

een

info

rmed

to

take

ne

cess

ary

actio

n in

this

resp

ect w

ithou

t del

ay

With

bui

ldin

gs

40B

adul

la

-Ban

dara

wel

aEx

cise

St

atio

n H

apug

asar

ame

wat

ta

ndashB

anda

raw

ela

402

4 Pe

rche

s

Land

rece

ived

as p

er th

e Div

isio

nal S

ecre

tary

rsquos N

oබ

ණ3

4ර

ාආ1

3amp

Pro

vinc

ial L

and

Com

mis

sion

errsquos

No

- UPL

CL

4B

W1

0 d

ated

20

07

2009

Let

ter

With

bui

ldin

gs

41B

adul

la -

Bad

ulla

Exci

se S

tatio

n ndashK

anup

alla

la-B

adul

la25

Per

ches

With

bui

ldin

gs

42M

atar

a - W

alig

ama

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n

Kot

awila

wat

ta

Kan

dake

tiya

wat

ta

Kan

anke

wew

a w

atta

Mat

ara

Dis

trict

80

Per

ches

Ow

ners

hip

has

been

han

ded

over

by

the

le

tter

of A

ssis

tant

D

ivis

iona

l Sec

reta

ry W

elig

ama

date

d 11

08

2015

With

bui

ldin

gs

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

15

27 Human Resources DivisionHuman Resources Division of the Excise Department of Sri Lanka carries out its operations under the guidence of the Excise Commissioner (Administration Human Resources) and the Deputy Excise Commissioner (Human Resources) Sri Lanka Excise College in Panadaragama of Kurunegala District is the training institute of the Excise Department

Capacity development of Departmental Officers by means of improving knowledge attitudes and skills via theoretical and practical training was the main task of the Human Resources DivisionIt was able to organize various training courses in collaboration with the local and foreign training institutes and the Excise Training College Panadaragama in the year 2018 also

Table 28 - Details of Training Courses conducted by the Excise Training College in the year 2018

Serial No Name of the Course Participants

No of Dates per

Course

Noof Courses

Noof Participants

1 Training Course for Officers attached to duties in Manufactories Warehouses and Distilleries

Officers attached to duties in

Manufactories Warehouses and

Distilleries

02 03 104

2 Training Course for Excise Drivers on maintenance of duty related official documents departmental discipline and essential legal awareness

Excise Drivers 01 04 104

3 Annual Training Course for Firing and Firearm Handling

CEDCEACESuperintendents of Excise Chief

Inspectors of Excise Excise

Inspectors Excise Inspectors

02 09 315

4 Training Course for Development of Integrated Skills for Other Excise Ranks

Sergeant Majors MaleFemale

Excise Guards Sergeants

02 17 570

5 Capacity Development Training Course for Superintendent of Excise appointed on Cover Up basis and Chief Inspectors of Excise promoted in 20161718

Superintendents of ExciseChief

Inspectors of Excise

04 01 26

6 Training Course on DistilleryWarehouse and Manufactory duties and activities for Officers serving in Excise Stations in Northern and Eastern Provinces

Excise InspectorsEG

04 01 45

7 Tamil Language Training Course for Departmental Officers

Excise Inspectors 05 08 206

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

16

bull Local Training Courses

Details of Local Training Courses conducted by other institutes for the Officers of the Department in the year 2018 are as follows

Table 29 -Details of Local Training Courses conducted in the year 2018

No Name of the Course Training Institute Participants

No of Dates per

Course

Noof Courses

Noof Participa-

nts

1 Advanced MS Excel Skills for junior officers

Miloda Excise Guard 02 - 2

2 Advanced Certificate Course on Narcotic Law Implimentation

Colombo School of Business and Management

Excise Inspector 10 - 10

3 Speechcraft Training with the Toastmasters International for Special Grade Officers of All Island Services

SLIDA Additional Commissioner

General of Excise

10 - 1

4 Course on Sinhala Official Letter Writing and Interpretation

NIBM Public Management

Assistant Chief Public Management

Assistant Excise Inspector Excise

Guard

02 - 8

5 Advanced National Diploma in Applied Criminology and Criminal Justice System

Sri Lanka Foundation Institute

Male Female Excise Guards

Every Sunday for a period of one year

- 15

6 English Diploma for Junior Executives

Miloda Excise Inspector Every Friday for a period of one year

- 2

7 Diploma in IT -30th Batch SLIDA Excise Inspector Excise Guard

From 03122018

- 2

8 Scientific Training for Comprehensive Precursor Control Strategy in Sri Lanka

National Dangerous Drugs Control Board

SE Chief Excise Inspector Excise Inspector

Excise Guard

02 - 10

9 Scientific training for comprehensive precursor control strategy in Sri Lanka

National Dangerous Drugs Control Board

Excise Inspector Excise Sergeant Majors Excise

Guard

02 - 10

10 Seminar on Cyber Crimes and the Applicability of Digital Witnesses

Miloda DCE IT Officer Excise

Inspector Excise Guard

01 - 8

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

17

11 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashSri Jayawarenapura Kotte

Excise Driver From 13062018

- 13

12 Financial Regulations in Public Sector

Miloda PMA 02 - 1

13 Training Program On Current Trend of the Internal Audit amp the nature of work

Department of Management Audit

Chief Internal Auditor

01 - 1

14 English Diploma Course for Junior Executives

Miloda Excise Guard One year from

20082018

- 1

15 Diploma Course in English - Level I

SLIDA Chief Inspector of Excise

- 1

16 MS Excel Skills for Junior Executives

Miloda Translator 02 - 1

17 Computer Training Course

ESOFT IT Officer 01 - 1

18 One Day Training Course on Tobacco Industry and Cigarette Manufacturing

Ceylon Tobacco Company

Inspector of Excise

01 16 668

19 Advanced Certificate Course on Narcotic Law Implimentation

Colombo School of Business and Management

Excise Inspector 04 Months from

05082018

- 20

20 Certificate Course on Statistics Analysis (CCSA)

NIBM Excise Inspector Excise Guard

04 Months from

05082018

- 4

21 One day workshop on Malt liquor industry

Lion Beer Company

MaleFemale Excise Guard

01 14 641

22 Training Course for Procurement Process ndashBatch 1

HR Division DCEACE SE OIC

02 01 54

23 Stores and Inventory Management

Miloda Management Assistant

02 - 1

24 General Payroll System Miloda Management Assistant

03 - 2

25 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashKaduwela

KKS 06 - 1

26 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashSri Jayawarenapura Kotte

Excise Driver 06 - 2

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

18

27 Seminar on National Audit Act

Sri Lanka Foundation Institute

ACEAO 01 - 7

28 Workshop on Stress Management

Sri Lanka Foundation Institute

Excise Inspector PMA Excise

Guard

01 - 5

bull Foreign Training Courses

Foreign Training CoursesProgrammes and workshops attended by the Departmental Officers in the year 2018 are given below

Table 210 - Details of Foreign Training Courses attended by the Departmental Officers in the year 2018

No Name of course CentreCountry Name of OfficerDesignation Date

1 PIM International Programme on Strategic Management

Indonesia Mr J Pushpakumara Silva (DCE)

28012018- 04022018

2 ndash do - ndash do - Mr WMMB Wansooriya (DCE)

ndash do -

3 ndash do - ndash do - Mr KMG Bandara (ACE)

ndash do -

4 ndash do - ndash do - Mr AMG Adhikari (ACE)

ndash do -

5 ndash do - ndash do - Mr RMR Bandara (ACE)

ndash do -

6 PIM International Programme on Strategic Management

Australia Mr Gamini Mahagamge (CE)

27022018- 07032018

7 ndash do - ndash do - Mr K Kumarasinghe (DCE)

ndash do -

8 ndash do - ndash do - Mr PC Silva (ACE) ndash do -

9 International Programme on Management

University of Gadjah Mada

Indonesia

Mr RMP Dharmakeerthi (ACE)

22042018- 29042018

10 International Programme on Management

International University of Japan

Mrs BMS Bandara ndash Additional Commissioner General of Excise

08052018- 16052018

11 International Programme on Management

Kasetsart University Bangkok

Mr J Shantha Deva De Silva Asst Commissioner of Excise

15072018- 22072018

12 International Programme on Management Auditing for the Public Sector Internal Auditors

University of Malaysia

Ms MN Priyangika Fernando Chief Internal Auditor

02092018 - 09092018

13 Diploma in Public Procurement and Contract Administration DIPPCA Practical Fulfillment

UK Mr LAD Liyanarachchi(Excise Inspector)

09092018-19092018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

19

14 International Programme on Management

Kasetsart University Bangkok

Mrs AHMSP Abeysinghe Administrative Officer

25112018- 02122018

15 International Programme on Strategic Management in Indonesia

University Gadjah Mada

Mr Sameera Thushan Jayawardena Deputy Commissioner of Excise (Admin)

09122018- 16122018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Chapter 3

3 Implementation of New Policies

31 Introduction32 New Excise Notifications Issued amp Implemented in 2018

Excise Department of Sri Lanka | Performance Report - 2018

22

31 IntroductionNew Excise Regulations and Rules have been enacted as a measure of further enforcement of the government policy of minimizing the use of liquor and tobacco and as a positive approach towards establishing an efficient control over liquor and tobacco industries Among

the above introduction of the Tree Tapping License System (Excise Notification no082018) for the purpose of proper supervision of the Toddy Industry can be considered as a milestone Accordingly 12 Excise Notifications were issued in year 2018 revising the practical issues identified in prevailing Excise Notifications

32 New Excise Notifications Issued amp Implemented in the Year 2018

31 Table New Excise Notifications issued amp implemented within the year

Excise Notification

No

Gazette No amp Date of Issue Description Effective

Date

012018 No 205321 10012018

Opening and Closing hours of the Excise Licensed Premises

11012018

022018 No 205326 10012018

Revision of the Condition No5 of the Excise Notification No666

10012018

032018 No 205441 18012018

Opening and Closing hours of the Excise Licensed Premises (Cancellation of ENNos012018 amp 686)

18012018

042018 No 205442 18012018

Revision of the Condition No5 of the Excise Notification No666

18012018

052018 No 205509 23102018

Revision of the Excise Notification No 1001 by exclusion of the word ldquopulprdquo

23012018

062018 No205509 23012018

Revision of the Excise Notification No 1002 by exclusion of the word ldquopulprdquo

23012018

072018 No 205932 21082018

Excise duty on import of Non Potable Spirits (Cancellation of 999 amp1005)

21022018

082018 No 206602 09042018 Toddy Tapping Licence Fees 16042018

092018 No 206557 06042018

Revision of License Fees on Bottling Toddy (Revision of Excise Notification No1004 )

01042018

102018No 207523 13062018

Revision of Regulations on Non Potable Spirits Imported to Sri Lanka (Updating ENNo 72018)

13062018

112018 No 207524 13062018

Revision of Opening and Closing hours of Toddy Taverns (Revision of ENNo 032018)

13062018

122018 No209150 03102018

Excise duty on import of Non Potable Spirits (Revision of ENNo 072018)

04102018

Cha

pter

3 |

Im

plem

enta

tion

of N

ew P

olic

ies

Chapter 4

4 Auditing

41 Introduction42 Internal Audit Division

Excise Department of Sri Lanka | Performance Report - 2018

24

41 IntroductionInternal audit unit is entrusted with the responsibility of reporting to the Head of the Department having carried out independent evaluations on the effectiveness of the internal systems of the department and coordinating the Head of Department with the officers who are assigned various departmental duties

Specially Internal Audit Division creates the environment for the Head of Department to take necessary and urgent measures to remedy the risk areas related to financial control having conducted Audit and Management Committees on time with the participation of the Departmental Head and a representative from the Auditor Generalrsquos Department

In addition to the above Internal Audit Division assists to reinforce the existing administrative system having studied the weaknesses in administrative systems through identification and focusing on the risk areas in procedures pursued for achieving departmental goals while implementing internal audit programmes prepared in line with the changes of the management and financial environment which exists in the Department

42 Internal Audit UnitActivities of the Internal Audit Division have been carried out based on the internal audit plan of the year 2018 under the direct supervision of the Commissioner General of ExciseIt has also proposed internal control methods required to avert the defects which could be observed in processes of collecting revenue based on Excise ordinance Excise Notifications Financial Regulations and Establishments codes

Audit Programs conducted in the Year 2018

Offices of the Assistant Commissioner of Excise - Kalutara Kandy Galle Rathnapura

GampahaOffices of Excise Superintendents - Kalutara Hambantota Kandy Galle

Matara Kegalle Ratnapura GampahaExcise Stations - Hambantota Tangalle Padukka Kandy

Elpitiya Negombo Matara Kegalle Ruwanwella Rathanapura Balangoda Poogoda Gampaha Meerigama

Special Operations Bureaus of Excise - Kandy GalleLicensed Premises - 6 licensed premises under the Excise

Stations of Negombo and Galle

Five Management Audit Committee meetings have been conducted under the patronage of the Commissioner General of Excise and the participation of all staff officers in the Excise Head Office and the Audit Superintendent of the Government Audit Unit in the year 2018 Measures have been taken to implement the decisions taken at Management Audit Committee meetings held at the Ministry through all staff officers and to discuss the observations and issues raised by Auditor Generalrsquos queries and internal audit reports for the purpose of strenghthening the internal control of the Department

Internal Audit Division has been able to guide the Department to achieve its aims and targets through all these programs

Cha

pter

4 |

Aud

iting

Chapter 5

5 Accounts Division

51 Introduction52 Revenue Account53 Reward Fund Account54 Appropriation Account (2018)55 Analysis of Income and Expenditure56 Advance Account

Excise Department of Sri Lanka | Performance Report - 2018

26

51 IntroductionThis Department has fulfilled all the duties related to excise revenue on behalf of the Sri Lankan Government in its history of over one hundred years However several of the revenue sources out of which we gathered income had to be transferred to Provincial Councils as per the 13th amendment to the Constitution Revenue Sources thus transferred are as follows

1 Annual Excise License Fees

2 Rent Sales

3 Fines imposed by Courts

Following taxes and fees are charged by the Excise Department

Government Revenue Head Relevant Taxes and Fees

1002-04-01 - All receipts related to Excise Duties

1 Excise Duties

2 Late Charges on Excise Duties

3 Purchase of Spirits (Local and imported)

4 License Fees

5 Excise License Application Fees

6 Renewal of Excise Licenses

7 Transfer of Excise LicensesChange of Names and addresses

8 Charges on Toddy Collecting Centre

1002-06-00 - All receipts related to Tobacco

1 TobaccoTax (Local and imported)

2 License fees for Tobacco Manufacturing

3 Application fees for Tobacco Manufacturing License

4 Renewal of Tobacco Manufacturing Licenses

5 Transfer of Tobacco Manufacturing Licenses Change of Names and addresses

6 Late fees

7 Charges on storing tobacco products

Main tasks carried out by the Accounts Division are as follows

bull Collection of Excise Revenue

bull Incurring Recurrent and Capital Expenses

bull Public Officersrsquo Advance Account Activities

bull Supplying all Departmental Requirements

bull Maintaining the Reward Fund

Following activities are done by the Accounts Division parallel to the process of keeping accounts on the above tasks

bull Preparing the Revenue Accounts for the Excise Revenue

bull Preparing the Departmental Appropriation Account

bull Preparing the Public Officersrsquo Advance Account

bull Preparing the final accounts for the Reward Fund

Cha

pter

5 |

Acc

ount

s Div

isio

n

Excise Department of Sri Lanka | Performance Report - 2018

27

52 Revenue AccountThis department gathers and keep records of the Excise and Tobacco tax income intended for the Sri

Lankan Government revenue Excise revenue of the previous 6 years is given in the following chart

Table 51 - Revenue of Preceding Years

Year Excise Duty (Rs) Tobacco Tax (Rs) Total Tax (Rs)2018 113890332214 45367003 1139356992172017 113214008524 45749663 1132597581872016 120238067703 39819451 1202778871542015 105263548521 34049349 1052975978702014 69087998769 35606823 691236055922013 66008326747 33042507 66041369254

53 Reward Fund AccountExcise Department operates a reward fund which is nourished by the composition fees imposed on acts of violating the excise license regulations and rewards are paid out of this Fund for persons who contribute to said tasks

In addition to the above 15 of the annual income of the reward fund is annually transferred to the Consolidated Fund Receipts for the year 2018 was Rs1778 million and Rs1129 million have been incurred as rewards and other expenses while Rs 325 million has been transferred to the Consolidated Fund

Table 52 ndash Details of the Reward Fund

2018(Rs) 2017 (Rs) 2016 (Rs)Receipts 177875203 133366877 136954590Payments

bull Composition Fees 101516518 76643861 71173912bull To Government Consolidated Fund 32579338 20339024 21933812bull For Special Raids - 600000 771050bull For Trainings and Academic Activities - - 2331515bull For Sports Recreation and Education - 50000 -bull Purchase of library books - - -bull Purchase of Furniture and Equipment - 3939940 1194000bull Purchase of Computers 11400000 - -

Total Expenditure 145495856 101572825 97404289

54 Appropriation Account (2018)All expenses required for fulfilling departmental objectives are made from this account

Table 53 - Appropriation Account

Type of Expenditure Estimated Provision (Rs) Expenditure(Rs)

Personnel Remunerations 671450000 658619293

Other Recurrent 455776000 159066161

Capital 529974000 183786422

Total 1657200000 1001471876

Cha

pter

5 |

Acc

ount

s Div

isio

n

Excise Department of Sri Lanka | Performance Report - 2018

28

55 Analysis of Income and ExpenditureExcise income is generated through two main sources Income generated in the year 2018 is given below

Excise Revenue - 113890332214Tobacco Tax Revenue - 4545367003

Total Revenue - 113935699217

Departmental expenditure can be categorized as recurrent and capital Expenditure incurred in 2018 is as follows

Recurrent Expenditure - 817685455Capital Expenditure - 183786421

Total Expenditure - 1001471876

56 Advance Account This Division provides loan advances for the entire staff of the Department by the Government Officers Advance Account An amount of Rs59837200 has been given out by this account as distress loans for 374 officers special advances for 92 officers and festival advances for 759 in the year 2018

Table 55 - Advance Account Particulars

Description

2018 2017 2016

Amountallocated for the

Department

Actual value

Amount allocated for the

Department

Actual value

Amount allocated for the

Department

Actual value

Receipts 60000000 59837200 45000000 45572284 38000000 37976126

Minimum Receipt Limit 37000000 36442370 34000000 34426562 30000000 31465892

Maximum Debit Limit 250000000 163631147 177000000 140236317 171000000 129234392

Table 56 ndash Acquisition of Capital Assets

Vote No Detail Total Expenditure (Rs)

248-1-1-2102 Furniture and Office Equipment 11235454

248-1-1-2103 Machinery and Plants 17000000

248-1-1-2104 Construction of Buildings i Head Office

ii Regional Offices

47997925 69978561

Cha

pter

5 |

Acc

ount

s Div

isio

n

Chapter 6

6 Law Enforcement

61 Introduction62 Legal Division63 Bureaus of Excise Special Operations

Excise Department of Sri Lanka | Performance Report - 2018

30

61 IntroductionLaw Enforcement Division is under the supervision of the Commissioner of Excise (Law Enforcement) and Deputy Commissioner of Excise (Law Enforcement)

Following activities were monitored by this Division

i Setting detection targets and supervision of Excise Officers

ii Conducting progress review meetings at regional level

iii Recommendation of special commendations

iv Levying composition fees for technical crime reports

v Collecting and analyzing of information on detections

vi Taking necessary actions for public petitions

vii Coordinating with parallel institutions and attending relevant meetings

Department was able to achieve 49312 detection targets rendering a higher contribution for implementing government policy in the year 2018 A large number of massive detections of illegal liquor drugs and imported contraband liquor stocks could be carried out through motivation of Excise Officers attached to the regional stations Special Operations Bureaus and the Narcotic Unit

Rs25362916500 was collected as fines having taken legal actions against 49312 detections carried out in the year 2018 Confiscation of 10000 litres of Spirits with a market value over Rs6 crores imported to the country having submitted forged documents to Sri Lanka Customs was one of the most outstanding detections carried out by the officers attached to the Law Enforcement Division A case was filed in this regard and a fine of Rs350000 was imposed by the Magistrate Courts Negombo

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

31

Tabl

e 6

1 ndash

Det

ails

of D

etec

tions

Dis

tric

t

Exc

ise

Ord

inan

cePo

ison

sOpi

um a

nd D

ange

rous

Dru

gs

Ord

inan

ceTo

bacc

o Ta

x A

ctN

atio

nal A

utho

rity

Act

on

Tob

acco

and

Alc

ohol

Total Noof Detections

UMA

PUML

PUDS

P of U

UST

UPT

UPA

USA

USFL

Cocane

Cannabis

Heroine

Other Narcotic

Drugs

Contraband Cigarettes

Other Tobacco Related

Selling Cigarettes to persons

under age of 21 yrs

Smoking in Public Places

Col

ombo

381

1054

1

461

144

258

202

1736

434

1921

867

00

4220

Kal

utar

a

114

149

1570

623

587

40

6519

096

240

22

00

3160

Gam

paha

98

331

05

921

215

320

51

384

676

418

16

019

150

40K

andy

3215

1165

29

414

286

269

063

112

118

474

5161

431

16M

atal

e

23

3120

0

1210

50

512

80

53

022

10

053

5N

uwar

a- E

liya

3

114

29

120

046

516

40

258

160

085

206

1181

Kur

uneg

ala

204

3133

66

759

432

680

100

525

5422

1930

4054

Putta

lam

791

1358

33

666

07

900

206

180

039

564

7927

3190

Bad

ulla

7

928

4

180

361

012

729

60

30

37

1189

013

81M

onar

agal

a

96

265

316

252

217

736

081

60

050

039

942

Gal

le

21

513

410

91

1637

44

249

644

767

53

101

00

2822

Mat

ara

1521

923

3

031

021

123

40

62

00

048

099

9H

amba

ntot

a

1918

412

10

439

016

815

20

102

50

131

84

1045

Rat

hnap

ura

61

153

1203

7

332

6218

042

55

5025

354

1729

Keg

alle

95

1813

65

709

025

00

60

01

20

4116

32A

nura

dhap

ura

471

117

95

3425

323

960

107

301

911

08

2616

Polo

nnar

uwa

3612

419

0

10

4250

030

00

11

03

595

Jaffn

a9

29

58

711

551

175

03

00

162

850

147

143

3090

Vavu

nia

0

03

17

511

00

353

05

00

36

154

5755

1M

anna

r

10

2

623

018

100

130

00

1929

170

291

Kill

inoc

hchi

7

096

99

253

02

00

00

019

960

457

6M

ulai

thiv

u3

220

1

018

92

33

03

00

388

028

483

Bat

icol

a6

437

51

40

998

02

00

125

351

216

606

Am

para

00

10

5627

211

659

036

62

539

624

67

1112

Trin

com

alee

180

332

0

710

2997

012

00

314

2724

645

Nar

cotic

- Uni

t

00

4

00

00

142

466

622

16

00

011

15B

SO25

129

1631

4

240

690

304

017

13

91

00

2586

Tot

al 1

814

83

9 2

122

4 9

1

760

5

502

3

1 2

450

323

0

212

361

6

217

1

48

21

39

1

331

10

36

1

866

4

931

2

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

32

Note- Definitions of Acronyms used in the Table 61UMA= Unlawful Manufacture of ArrackPUML= Possession of Unlawfully Manufactured LiquorPUDS= Possession of Unlawfully Distilled SpiritP of U= Possession of UtensilUST= Unlawful Sale of ToddyUPT= Unlawful Possession of ToddyUPA= Unlawful Possession of ArrackUSA= Unlawful Sale of ArrackUSFL= Unlawful Sale of Foreign Liquor

62 Legal DivisionLegal Division operated under the direct supervision of the Additional Commissioner General of Excise (Revenue Policies amp Administration)

Scope of this Division includes supplying and forwarding required information pertaining to cases filed by licensees and Excise Officers to the Attorney Generalrsquos Department appearing before the Courts for such cases representing the Commissioner General of Excise and rendering legal assistance for notifications circulars rules and regulations issued by the order of Commissioner General of Excise

Moreover it works in collaboration with the Attorney Generalrsquos Department Legal Draftsmenrsquos Department and other relevant institutes and departments and take necessary actions related to legal issues of regional excise stations and licensed premises

Table 62 ndash Classification of Cases

Classification of Cases Noof Cases in 2018

Supreme Court Cases 05

Appeal Court Cases 07

63 Bureaus of Excise Special OperationsNarcotic Unit Colombo has been established for controlling narcotic drugs covering the whole island and the Special Operation Bureau Colombo has also been established for detection of islandwide illegal liquor and drugs as well as the discrepancies of licensees and taking actions against them In addition to the above four other special operations bureaus

have been established in CentralNorth Western Southern and North Central Provinces All these units operate under the supervision of the Commissioner General of Excise Commissioner of Excise (Law Enforcement) and the Deputy Commissioner of Excise (Law Enforcement)

bull Excise Narcotic Law Enforcement Unit

The Narcotics Unit which was established in November 1985 for the purpose of enforcing the Law under the Poisons Opium and Dangerous Drugs Ordinance has been operating in No 15 Park Avenue Colombo 08 since 10032016

1115 detections have been carried out by the Narcotics Unit during the year 2018 out of which 1091 detections were on narcotic drugs while 622 detections were on Heroine and 466 detections on Ganja Cannabis In addition to the above 03 detections on other drugs18 detections under the Excise Ordinance and 06 detections under Tobacco Tax Act have been carried out Rs 68 Million has been charged as fines for the cases filed in the High Courts and the Magistrate Courts with respect to the above raids

bull Special Operations Bureau (Colombo)

This Bureau which functions as a Unit of curbing all excise crimes in the island based on complaints received to the Commissioner General of Excise from the general public has carried out 2586 detections and the Rs232 million of fines have been collected 73 Technical Crime Reports have been submitted by this Bureau related to violation of conditions by licensed premises within the year and a composition fee of Rs15 million has been accumulated to the government by the end of the year 2018

bull Special Operations Bureau - (Central Province)

A total sum of Rs80 million has been earned to the Government by this unit as fines having conducted 1632 successful raids including 26 raids on narcotic drugs and illicit liquor distillation

This bureau has submitted 02 Technical Crime Reports with respect to the violations of conditions by licensed

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

33

premises and added Rs 60000 to the excise income by the end of the year 2018

bull Special Operations Bureau - (Southern Province)

Southern Provincial Special Operations Bureau is established in Galle for carrying out operations in the Southern Province

This unit has been able to carry out 1394 successful detections during the year under review and add Rs72 million worth fines to the Government having filed cases against them

In addition to the aboveit has been able to bring in a composition fee of Rs12 million through 21 Technical Crime Reports pertaining to violations of conditions by licensed premises

bull Special Operations Bureau - (North Central Province)

North Central Provincial Special Operations Bureau

which is located in Anuradhapura city for conducting its operations in Northern amp North Central Province

This unit has been able to carry out 1338 detections during the year under review and charged Rs100 million as fines through cases filed based on said detections

bull Special Operations Bureau - (North Western Province)

North Western Provincial Special Operations Bureau is located in Kurunegala City

This unit has been able to carry out 1607 successful raids during the year under review It has earned Rs108 million worth fines having filed cases based on these detections Further Rs 02 million has been accumulated to the government as composition fees having submitted 12 Technical Crime Reports against licensed premises which have breached excise conditions

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

34

Tabl

e 6

3 ndash

Det

ails

of D

etec

tions

Car

ried

Out

by

the

Spec

ial O

pera

tions

Bur

eaus

Uni

t

Exc

ise

Ord

inan

ce

Pois

onsO

pium

an

d D

ange

rous

D

rugs

O

rdin

ance

Toba

cco

Tax

Act

Nat

iona

l A

utho

rity

Act

on

Tob

acco

and

A

lcoh

ol

Total Noof Detections

UMA

PUML

PUDS

P of U

UST

UPT

UPA

USA

USFL

Cocane

Cannabis

Heroine

Other Narcotic Drugs

Contraband Cigarettes

Other Tobacco Related

Selling Cigarettes to persons under

age of 21 yrs

Nar

cotic

- -

4 -

-

-

-

-

14

466

622

3 6

- -

-

1115

SO

B(C

entra

l)26

411

01 -

2521

01

4519

212

50

81

00

1632

SO

B (

NW

P)

9311

1344

- 0

310

537

3827

49

80

016

07

SO

B(S

outh

ern)

90

7847

9 -

382

417

544

125

210

50

00

1394

SO

B(N

CP)

19

31

966

- 49

63

973

245

06

20

013

38

SO

B(C

olom

bo)

251

29

163

1 -

4 24

0 6

90

304

17

1 3

9 1

- -

2586

Tota

l65

3

123

5

525

- 8

1 56

9 14

32

4 1

061

582

662

20

43

12

- -

967

2

Not

e-

Def

initi

ons o

f Acr

onym

s use

d in

the

Tabl

e 6

3U

MA

= U

nlaw

ful M

anuf

actu

re o

f Arr

ack

PUM

L= P

osse

ssio

n of

Unl

awfu

lly M

anuf

actu

red

Liqu

orPU

DS=

Pos

sess

ion

of U

nlaw

fully

Dis

tille

d Sp

irit

P of

U=

Poss

essi

on o

f Ute

nsil

UST

= U

nlaw

ful S

ale

of T

oddy

UPT

= U

nlaw

ful P

osse

ssio

n of

Tod

dyU

PA=

Unl

awfu

l Pos

sess

ion

of A

rrac

kU

SA=

Unl

awfu

l Sal

e of

Arr

ack

USF

L= U

nlaw

ful S

ale

of F

orei

gn L

iquo

r

Cha

pter

6 |

Law

Enf

orce

men

t

Chapter 7

7 Revenue Operations Division

71 Introduction72 Information Technology Division 73 Revenue Operations Division74 Types of Excise Licenses 75 Excise Licenses which operated in the year 2018

Excise Department of Sri Lanka | Performance Report - 2018

36

71 IntroductionRevenue Operations Division is operated by two Deputy Commissioners of Excise under the supervision of the Commissioner General of Excise and the Deputy Commissioner of Excise (Revenue Operations and Law Enforcement) VizDeputy Commissioner of Excise (Revenue Licenses) and Deputy Commissioner of Excise (Supply Chain Regulations amp IT)

72 Information Technology UnitThis unit has been established under Deputy Commissioner of Excise (Supply Chain Regulations amp IT)

This unit extends its assistance to monitor and maintain the software system (LRARS) which operates in the license division for registration and issuing of liquor licenses and thereby contributes to provide customers a faster service

Further updating and maintaining the official web site is one of the key roles of the IT division and the website is being redesigned with the intension of providing a higher customer service

Feeding data to the software pertain to payment of rewards to the officers serving in the Department and obtaining relevant reports are done by this unit and Rs82466139 of reward allowances for officers have been calculated with computer assistance for Rs 133474335 of composition fees charged with respect to 4952 Technical Crime Reports and submitted to the Accounts Division for the year 2018

In addition to the above IT Unit extends its services by way of identifying the IT requirements of the Department gathering relevant information assisting the Technical Evaluation Committees and by resource contribution for IT training courses

Necessary measures are being taken to obtain IT assistance to the Department under the Public Sector Efficiency Strengthing Project (PSESP) which is implemented by the World Bank and the Europian Union Approval of the Ministry of Finance has been granted to receive an IT Solution to the Excise Department and the consent has been expressed by the Information amp Communication Technology Agency

to render the required consultancy and resources for this endeavor Accordingly as the initial phase of the above a web interface has been created by our department for the RAMIS Project implemented by the Department of Inland Revenue

73 Revenue Operations UnitThis Division operates under the supervision of the Deputy Commissioner of Excise (Revenue Licenses) It carries out tasks related to granting approval to Divisional Secretaries to issue licenses for selling liquor directly issuing licenses for liquor manufactories distilleries storeswarehouses and vinegar manufactories issuing new licenses annual renewals and related tasks granting approval for all activities of the liquor industry including manufacturing of liquor and issuing of spirits In addition to above it issues all island liquor transport permits and also maintains files pertain to all liquor licenses

74 Types of Excise LicensesTypes of Excise licenses issued by this Department-

FL 1 Licence to manufacture malt liquorFL 1 A Licence to manufacture country

made foreign liquorFL1 B Licence to manufacture milk punch

andor wineFL1 C Licence to manufacture country

made foreign spirits from spirits distilled from the coconut or any of its products other than toddy

FL 3 Wholesale Licence for liquorFL 4 Retail Licence for liquorFL 5 Foreign Liquor Tavern License FL 7 Hotel LicenceFL 8 Hotel Bar LicenceFL 9 Entertainment Bar Licence for

CinemasFL 10 Railway Restaurant LicenceFL 11 Restaurant LicenceFL 12FL 13

Rest House LicenceProprietary Club License

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

37

FL 13 A Members only ClubsSocial Club Licence

FL 14 Occasional LicenceFL 15 Supplementary Licence to extend the

hours of saleFL 16 Auctioneerrsquos LicenceFL 17 Rectified Spirits LicenceFL 18 Medicated Wine Licence

FL 22 A Licence for retail sale of Beer Ale Stout and Wine

FL 22 B Licence for consumption of Beer Ale Stout and Wine at the premises

Special Licence issued under the Excise Notification 936

Licence for Storage and Warehouses

Licence for distributing (Manufacturersrsquo Wholesale) ArrackBeerForeign liquor

Licences for manufacturing Industrial Products usingEthyl Alcohol

Licence for selling wine spirits

Licence for the importation and possession of non- potable spirit

Licence for manufacturing amp selling processed Molasses Palmyra Special Coconut Arrack and or for manufacture amp issue to the wholesale outlets

Distillery License

License to manufacture Vinegar

License for bottling toddy

License to collect toddy

License for bottling

License for production and sale of fermented toddy

License for exporting liquor

License for importing foreign liquor

License for Toddy Taverns sold by Tender

License for importing foreign liquor

License for manufacturing tea cider

Toddy and Arrack licence for Estate Canteens

Special Three year approval for hotels (Boutique Villas)

Auxiliary Licenses

bull License for selling Arrack (AFL 1AFL2 AFL3 AFL4)bull License for selling bottled toddy

75 Excise Licenses issued amp operated in the year 2018

Table 71 Number of Distillery and Manufactory Licenses operated in the financial year of 2018

Table 72 Number of foreign liquor Licenses operated in the financial year of 2018

Table 73 Number of foreign liquor Licenses operated in the financial year of 2018

Table 74 New Licenses issued from 2006 to 2018

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

38

Tabl

e 7

1 N

umbe

r of

Dis

tille

ry a

nd M

anuf

acto

ry L

icen

ses O

pera

ted

in th

e Fi

nanc

ial Y

ear

of 2

018

Dis

tric

tL

icen

ses

for

Spir

it D

istil

leri

es

Lic

ense

s fo

r Arr

ack

Man

ufac

tori

es

Lic

ense

s for

Cou

ntry

m

ade

fore

ign

liquo

r m

anuf

actu

ring

lice

nses

Lic

ense

s for

m

anuf

actu

ring

med

icin

al

prep

arat

ions

incl

udin

g E

au-d

e-co

logn

e

Lic

ense

s fo

r Vin

egar

M

anuf

acto

ries

Bee

r M

anuf

actu

ring

L

icen

ses

AM

06G

rand

To

tal

Col

ombo

16

223

--

1244

Gam

paha

27

47

-1

1031

Kal

utha

ra4

53

31

-4

20K

andy

13

11

--

915

Mat

ale

--

--

--

--

Nuw

araE

liya

--

--

--

55

Gal

le-

--

--

-5

5M

atar

a-

-2

--

--

2H

amba

ntot

a-

--

--

-3

3Ja

ffna

33

--

--

410

Man

nar

--

--

--

--

Vavu

niya

--

--

--

33

Kili

noch

chi

--

--

--

--

Bat

tical

oa-

--

--

-5

5A

mpa

ra1

--

--

--

1Tr

inco

mal

ee-

--

--

-3

3K

urun

egal

a1

1-

--

16

9Pu

ttala

m1

1-

--

-5

7A

nura

dhap

ura

--

--

--

77

Polo

nnar

uwa

--

--

--

11

Bad

ulla

-2

--

--

68

Mon

arag

ala

2-

--

--

-2

Rat

hnap

ura

--

--

--

66

Keg

alle

--

--

--

--

Mul

laiti

vu-

--

--

--

-To

tal

1628

1234

12

9418

7

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

39

Tabl

e 7

2 N

umbe

r of

For

eign

Liq

uor

Lic

ense

s Ope

rate

d in

the

Fina

ncia

l Yea

r of

201

8

Distr

ict

Fore

ign

Liqu

or

whole

sales

lic

ence

s FL-

3

Fore

ign

Liqu

or R

etail

licen

ses F

L-4

Fore

ign L

iquo

r Ta

vern

Lice

nse

FL-5

Hotel

Li

cens

es

FL-7

Hotel

bar

Lice

nses

FL-

8En

terta

inm

ent

bar l

icens

es F

L-9

Railw

ay

resta

uran

t FL

-10

Resta

uran

t FL

-11

Rest

Hous

e FL

-12

Prop

rieta

ry

Club

Li

cens

e-FL

13

Mem

bers

On

ly Cl

ub

licen

ses

FL13

A

Recti

fied

sprit

s lic

ense

FL

-17

Gra

nd

Tota

l

Col

ombo

2119

53

8316

906

0121

22

142

-73

5G

ampa

ha10

119

-93

113

3-

893

-2

143

3K

alut

hara

224

144

725

-13

5-

1-

167

Kan

dy1

793

5773

1-

264

16

125

2

Mat

ale

-27

-32

36-

-12

1-

1-

109

Nuw

araE

liya

111

25

2629

1-

243

-3

-20

4G

alle

349

-82

82-

-25

1-

2-

244

Mat

ara

-32

-30

293

-14

3-

8-

119

Ham

bant

ota

117

-22

213

-2

1-

--

67Ja

ffna

230

-10

11-

-10

--

5-

68M

anna

r-

4-

22

--

31

-1

-13

Vavu

niya

-11

-5

61

-4

1-

--

28K

ilino

chch

i-

--

22

--

--

--

-4

Bat

tical

oa1

22-

1214

--

71

--

-57

Am

para

121

-11

11-

-5

1-

1-

51Tr

inco

mal

ee1

13-

1419

2-

7-

--

-56

Kur

uneg

ala

156

-23

232

-23

4-

--

132

Putta

lam

-33

211

113

-8

4-

1-

73A

nura

dhap

ura

246

-30

32-

-5

1-

--

116

Polo

nnar

uwa

-16

-18

20-

-6

1-

--

61B

adul

la1

50-

3130

1-

193

-2

-13

7M

onar

agal

a-

24-

1819

--

72

-1

-71

Rat

hnap

ura

161

-12

194

-15

31

--

116

Keg

alle

-37

-17

173

-15

1-

2-

92M

ulla

itivu

-1

-2

2-

-3

--

--

8To

tal

4910

8014

705

862

381

554

463

782

3413

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

40

Tabl

e 7

3 N

umbe

r of

fore

ign

liquo

r L

icen

ses o

pera

ted

in th

e fin

anci

al y

ear

of 2

018

Dis

tric

t

Bee

r A

le S

tout

an

d w

ine

licen

se

for

reta

il sa

le

22A

Bee

r A

le S

tout

an

d w

ine

licen

se fo

r co

nsum

ptio

n in

the

prem

ises

22B

Spec

ial T

hree

Ye

ar A

ppro

val f

or

Bou

tique

Vill

as

Est

ate

Can

teen

Se

lling

Arr

ack

Todd

y Ta

vern

Lic

ense

s

Est

ate

Can

teen

Se

lling

Tod

dy

Bot

tled

Todd

y M

anuf

acto

ry

Lic

ense

s

Arr

ack

Who

lesa

le

licen

ses

Gra

nd

Tota

l

Col

ombo

3018

21-

--

--

69G

ampa

ha43

428

--

--

-93

Kal

utha

ra8

89

-1

1-

431

Kan

dy15

135

-2

2-

-37

Mat

ale

912

7-

--

--

28N

uwar

aEliy

a16

45

-5

--

-30

Gal

le5

1713

--

--

-34

Mat

ara

11

5-

--

--

7H

amba

ntot

a-

46

--

--

111

Jaffn

a-

-2

--

--

-2

Man

nar

11

--

24-

--

26Va

vuni

ya3

--

-41

--

-44

Kili

noch

chi

--

--

50-

--

50B

attic

aloa

92

12-

6-

-3

32A

mpa

ra-

--

--

--

--

Trin

com

alee

21

3-

3-

-1

10K

urun

egal

a16

4-

-5

--

-25

Putta

lam

157

2-

24-

--

48A

nura

dhap

ura

25

2-

1-

-1

11Po

lonn

aruw

a4

2-

--

--

-6

Bad

ulla

162

--

25

--

25M

onar

agal

a7

6-

--

--

-13

Rat

hnap

ura

25

-2

22

--

13K

egal

le5

5-

--

--

-10

Mul

laiti

vu-

--

-24

--

-24

Tota

l20

915

910

02

190

10-

1067

9

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

41

Table 74 - New Licenses issued from 2006 to 2018

Year Number of New Licenses issued

2006 35

2007 42

2008 36

2009 40

2010 51

2011 41

2012 55

2013 62

2014 83

2015 52

2016 38

2017 10

2018 74

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Chapter 8

8 Excise Duties on Locally Manufactured Liquor Spirits Tobacco amp Cigarettes

81 Introduction82 List of Licensed Liquor Manufacturers83 List of Liquor Manufacturers with Suspended Licenses 84 List of Licensed Distilleries 85 List of Licensed Stores and Warehouses 86 List of Licensed Vinegar Manufacturers 87 List of Excise Licensees for Manufacturing Industrial Products88 Liquor Production and Tax Income in 201889 Spirit Manufacturing issuing in 2018 810 Tobacco Tax811 Income Analysis

Excise Department of Sri Lanka | Performance Report - 2018

44

81 Introduction

Calculation of liquor tax income and operating the relevant computer data as well as maintenance of reports data and documents pertaining to liquor manufactories warehouses and distilleries are carried out by the Revenue Division under the supervision of the Commissioner General of Excise and the Deputy Commissioner of Excise (Revenue and License)

Liquor manufactories warehouses and distilleries toddy taverns and vinegar manufactories operate under full supervision of the Excise Department Local liquor (Arrack) Country Made Foreign Liquor Wine Sake Bottled Toddy and Beer are manufactured in manufactories Arrack and foreign liquor are considered as hard liquor while toddy wine and beer are considered as soft liquor

Ethyl Spirits are manufactured in Distilleries the spirits manufactured in Sri Lanka are categorized as Rectified Spirits Coconut Spirits and Palmyrah Spirits Coconut and Palmyrah Spirits are distilled from Coconut and Palmyrah toddy while rectified spirits are distilled in Sevenagala and Palwatta Distilleries from Molasses which is a byproduct of sugar production

Rectified spirits are manufactured using the byproduct which is produced in the process of manufacturing Sake with corn starch as the base Further Ethyl Spirits are imported for liquor manufacturing and for industrial purposes

05 liquor manufactories namely Seeduwa Bandarawatta Seeduwa new warehouse Kalutara warehouse No01 Nawayalathenna Warehouse and Badulla warehouse operated under Distilleries Company of Sri Lanka (Pvt) Ltd and 02 manufactories namely Walisara and Aluthgama operated under WMMendis Company In addition to above 16 liquor manufactories are being operated in Sri Lanka at present

82 List of Licensed Liquor Manufacturers

I Distilleries Company of Sri Lanka Ltd 110 Norris Canal Road Colombo 10

II Rockland Distilleries LtdNo16024 Kirimandala Mawatha Colombo 05

III International Distillers Ltd Kotalawala Kaduwela

IV WM Mendis amp Company Ltd Welisara Ragama

V Periceyl Company (Pvt) Ltd No 110 Norris Canal Road Colombo 10

VI V A Distilleries (Pvt) LtdNo324High LevelRoad Galagedara Padukka

VII Acme Lanka Company LtdNo731 Old Road Hanwella

VIII Classic Distilleries (Pvt) Ltd No565 Mihindu MawathaMalambe

IX Manori Lanka Company (Pvt) Ltd No2771 Jayamalapura Gampola

X Nippon Expo Company Ltd No 152 Nagahakandawatta Palugama Dompe

XI Randenigala Distilleries Ltd No 25586 Korathota Kaduwela

XII Sri Lanka Distilleries Ltd Mestiya Wadduwa(No operation in 2016)

XIII Scotland Distilleries Company Ltd Passara Road Vineethagama Badulla

XIV Thikkam Distilleries Wadamarachchi Palmyrah Coconut Development Society Alwai Point Pedro (No operation in 2016)

XV Uva Glen Company (Pvt) Ltd Millewa Moragahahena

XVI Valikamam Distilleries Walikamam Palmyrah Coconut Development Society Navali Maipay

XVII Varani Distilleries Ltd Thenmaarachchi Palmyrah Coconut Development Society Point Pedro RoadWarani

XVIII Synergy Hotel amp Holdings (Pvt) Ltd Payagala

XIX Royal Casks (Pvt) Ltd Galagedara PadukkaXX Asia Pacific Brewery (Lanka) Ltd

MawathagamaXXI Lion Brewery Ltd No 254 Colombo Road

BiyagamaXXII Hingurana Distilleries (Pvt) Ltd

Samanabadda ThittapattaraXXIII Randiya Marketing Services (Pvt) Ltd No

7 Morukkuliya Mawatha Dankotuwa

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

45

83 List of Liquor Manufacturers with Suspended License

I Wayamba Distilleries (Pvt) Ltd ndash Malkaduwawa Kurunegala

84 List of Licensed Distilleries I Distilleries Company of Sri Lanka PLC

Seeduwa11 Seeduwa Distillery - Seeduwa12 Beruwala Distillery - Beruwala

II WM Mendis amp Company Ltd - Aluthgama

III Sri Lanka Distilleries Mestiya Wadduwa

IV Rockland Distilleries - Marawila

V Acme Distilleries - Wijeratna Watta Dummalasooriya

VI Palwatta Distilleries - Palwatta

VII Sewanagala Distilleries ndash Sewanagala

VIII Royal Casks Distillerie-s Galagedara

IX Varani Distilleries-Thenmaarachchi Palmyrah Coconut Development Society

X Walikamam Palmyrah Coconut Development Society

XI Hingurana Distillery Korambe Dompe

XII Cooperative Distillery - Payagala

XIII Thikkam Distillery - Wadamarachchi Palmyrah Coconut Development Society- Point Pedro

XIV Galoya Plantation Ltd- Ampara

85 List of Licensed Stores and Warehouses

01 Distilleries Company of Sri Lanka PLC i Seeduwa Old Warehouse ii Seeduwa Warehouse No03 iii Kalutara Warehouse No02 iv Mirishena Warehouse v Thekkawatta Warehouse vi Nawayalathenna Warehouse

02 W M Mendis amp Company Ltd - i Walisara Warehouse ii Moragalla Warehouse

03 Periceyl Company (Pvt) Ltd Nawayalathenna Warehouse

04 Rockland Distilleries i Marawila Warehouse ii Thittapattara Warehouse

05 International Distilleries- East India Warehouse Kothalawala Kaduwela

06 Walikamam Palmyrah Coconut Development Society- Walikamam Warehouse

07 Wadamarachchi Palmyrah Coconut Development Society - Thikkam Warehouse

08 Thenmaarachchi Palmyrah Coconut Development Society- Warani Warehouse

86 List of Licensed Vinegar Manufacturers I CDFonseka amp Sons (Pvt) Ltd - Eluwila

Panadura

II Yasara Vinegar ManufacturersndashVimal Vila Siripathi Para Kaluwamodara Aluthgama

III Anuja Vinegar ManufacturersndashPitahena Beruwala

IV Ranviru Vinegar ndash Kande Vihara RoadKaluwamodara Aluthgama

V Sudu Pol Vinegar - Aluthgama Kaluwamodara

VI RGMarketing Vinegar Manufacturers-Darga Town

VII Saviya Vinegar Manufacturers- Payagala

87 List of Excise Licencees for Manufacturing Industrial Products

i International Cosmetics (Pvt) Ltd No146 Dawson Street Colombo

ii Ansell Lanka Pvt Ltd Biyagama Export Processing Zone Biyagama

iii Interfarm (Pvt) Ltd Madapatha Street Piliyandala C

hapt

er 8

| E

xcis

e D

utie

s on

Loc

ally

Man

ufac

ture

d L

iquo

r Sp

irits

Tob

acco

amp

Cig

aret

tes

Excise Department of Sri Lanka | Performance Report - 2018

46

iv Plant Lipids (Pvt) Ltd No60 Sir Anagarika Darmapala Mawatha Colombo 03

v Astern Ltd No688 Galle Road Ratmalana

vi 609 Manufactures No117 Darmapala Mawatha Baddegama Pita Kotte

vii Naturersquos Beauty Creations No643 Kidelpitiya Puswelhena Millawa Horana

viii HDDESExtracters (Pvt)Ltd No309 Jayantha Weerasekara Mawatha Colombo 10

ix Beauty Expert (Pvt) Ltd No73 2nd Floor Majestic City Colombo 04

x Department of Indigenous Medicines Colombo Municipal Council Maradana Colombo -10

xi Sri Lanka Ayurvedic Drugs Corperation No94 Old Kotte Road Navinna Maharagama

xii Hemas Manufacturing LtdNo36 Bristol Street Colombo -01

xiii Ceylon Cold Stores No01 Justice Akbar Mawatha Colombo -10

xiv Pilapitiya Ayurvedic Manufactures Amupitiyahena Kuda Oduwa Hoarana

xv Tropic Fishery (Pvt) LtdNo161 Tammita Street Negambo

xvi FDKLanka Drugs Company Ring Road 2nd Phase Export Processing Zone Katunayake

xvii Bimal Herbal (Pvt) Ltd No02 Abaya Road Kolonnawa

xviii Harumi Holdings (Pvt) Ltd Poruwathanda Horana

xix CBLFoods International (Pvt) Ltd POBox 01 Habarakada Road Ranala

xx PBMorawaka and Sons Kottawa Pannipitiya

xxi Goya Medicines (Pvt) Ltd No45 D7 Kahatagahawatte Meegoda

xxii MSJIndustries Lanka (Pvt) Ltd No16

Aluth Mawatha Colombo 15

xxiii Siddhalepa Ayurvedic Hospital No106A Templers Road Mount Lavinia

xxiv Swarna Herbal Products Udumpitigama Dompe

xxv State Pharmaceutical Corporation No11 Sir John Kotalawala Mawatha Kandawalawatte Ratmalana

xxvi Unilever Sri Lanka Limited No258 Vincent Perera Mawatha Colombo -14

xxvii Link Natural Products (Pvt) Ltd No199 Kew Road Colombo 02

xxviii Eastern Pharmaceuticals Kirinda Puhulwella

xxix Eastern Pharmaceuticals (Ayurvedic) Kirinda Puhulwella

xxx Deepani Enterprises No53 IDB Pallekelle

xxxi Swadeshi Industrial Works PLCNo57 Colombo Road Kandana

xxxii Hemsons International (Pvt) Ltd Hemas Building No36 Bristle Street Colombo 01

xxxiii Majestic Food amp Chemists Exports (Pvt) Ltd No337 Damukanda Dompe

xxxiv Sithumina Industries No6525 Nawala Rajagiriya

xxxv Fonterra Sri Lanka New Kandy Road Biyagama

xxxvi Welcome Chemicals (Pvt) Ltd Sedawatta Road Wallampitiya

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

47

88 Liquor Production and Tax Income in 2018Rs 3300= per Proof litter was charged as the Excise Tax in the year 2018

Table 81 Molasses Arrack

Liquor Manufacturer

From January 1st to December31st

Quantity (Absolute Litres)

Tax Income(Rupees)

International Distilleries Ltd 448385923 1479673546

Perecyl Ltd 19938340 65796522

Manori Lanka Ltd 4875548 16089308

Randenigala Distilleries Ltd 5106056 16849984

Uva Glen (Pvt) Ltd 18101652 59735451

Classic Distilleries (Pvt) Ltd 16690330 55078089

WM Mendis amp Co Ltd 205936110 679589163

Rockland Distilleries (Pvt) Ltd 411154401 1356809523

Nippon Expo Ltd 13201222 43564032

Royal Casks (Pvt) Ltd 91861615 303143329

V A Distilleries (Pvt) Ltd 35334559 116604044

Scotland Distilleries Ltd 50065430 165215919

Total 1320651190 4358148910

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

48

Table 82 Coconut amp Processed Arrack

Liquor Manufacturer

Coconut amp Processed

Quantity (Absolute Litres)

Tax Income(Rupees)

Distilleries Company of Sri Lanka Ltd 936181408 3089398646

WM Mendis amp Co Ltd 85187181 281117697

International Distilleries Ltd 240729356 794406874

Rockland Distilleries Ltd 616731600 2035214280

Manori Lanka (Pvt) Ltd 17386673 57376020

Nippon Expo Ltd 3217507 10617773

Randenigala Distilleries Ltd 2391521 7892019

Acme Lanka Ltd 223123303 736306899

Scotland Distilleries Ltd 84924 280249

Classic Distilleries (Pvt) Ltd 2687238 8867885

Total 2127720710 7021478342

Table 83 Special Arrack

Liquor ManufacturerSpecial

Quantity (Absolute Litres)

Tax Income(RsCts)

Distilleries Company of Sri Lanka Ltd 15954072800 52648440240

Perecyl Co Ltd 463507620 1529575146

WM Mendis amp Company Ltd 224434425 740633602

International Distilleries Ltd 1072926834 3540658552

Rockland Distilleries Ltd 219612092 724719903

Uva Glen Pvt Ltd 108195333 357044598

V A Distilleries (Pvt) Ltd 324655171 1071362064

Nippon Expo Ltd 112135554 370047262

Randenigala Distilleries CoLtd 63093413 208208262

Acme Lanka Company Ltd 669228774 2208454954

Synergy (Pvt) Ltd 47034243 155213001

Scotland Distilleries Ltd 85937181 283592697

Hingurana Distilleries Ltd 528229621 1743157749

Classic Manufaturers 13142495 43370233

Manori Lanka (pvt) Ltd 9912731 32712012

Total 19896118290 65657190275Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

49

Table 84 Palmyrah Arrack

Liquor ManufacturerPalmyrah

Absolute Litres Tax Income(Rupees)

Thikkam Distillery 7805175 25757077

Valikamam Distillery 25077664 82756291

Varani Distillery 8319381 27453957

Scotland Distilleries Company 427842 1411878

Total 4163006 137379203

Table 85 Country Made Foreign Liquor

Liquor ManufacturerCountry Made Foreign Liquor

Absolute LitresTax Income

(Rupees)

Higurana Distilleries 12888811 42533076

Pericyl Company (Pvt) Ltd 486468740 1605346842

WM Mendis amp CoLtd 52395516 172905202

International Distilleries Ltd 707755567 2335593371

Rockland Distilleries (Pvt) Ltd 522576478 1724502377

VADistilleries (Pvt) Ltd 52034983 171715443

Nippon Expo 421872 1392177

Total 1834541970 6053988488

Table 86 Malt Liquor (Beer) Production Alcohol Percentage Below 5

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Asia Pacific Brewery Lanka Ltd(Heineken Lanka)

105403954 252969489

Lion Brewery Ltd 1424184047 3418041713

Total 1529588000 3671011202

Table 87 Malt Liquor (Beer) Production Alcohol Percentage Above 5

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Asia Pacific Brewery Lanka Ltd(Heineken Lanka)

1508476520 3620343648

Lion Brewery Ltd 8219872582 19727694196

Total 9728349102 23348037844

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

50

Table 88 Wine Production

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Lanka Wine Company-Local 3842117 9221080

Total 3842117 9221080

Table 89 Sake Production

ManufacturerFrom January 1st to December31st

Quantity (Bulk Litres) Tax Income (Rupees)

Royal Casks (Pvt) Ltd 182960316 18296031

In the year 2018 Tax on Sake production has been calculated per proof litre basis

bull Bottled Toddy Production

Table 810 List of Bottled Toddy Manufacturers Production and Tax Income

Manufacturer Quantity (Bulk Litres) Tax Income (Rupees)

Wayamba Super Bottled Toddy -Madampe - - Eagle Bottled Toddy - Madampe 404685000 20234250 Singha Bottled Toddy - Madampe 479240300 23962015 Manori Lanka BottledToddy- Madampe - - Nemta Bottled Toddy - Madampe 382855000 19142750Golden Eagle - Madampe - - New Manori Lanka- Madampe 744265000 37213250 TSR Bottled Toddy -Marawila 487380000 24369000 TSR (New) Bottled Toddy Manufactory - - Horse Power Bottled Toddy -Marawila - - Shooting Star Bottled Toddy -Marawila 465980000 23299000 Commander Bottled Toddy -Marawila - - Camel Bottled Toddy -Colombo 11730000 586500 Three Lion Bottled Toddy -Badulla 470739750 23536987 AMP Bottled Toddy-Kochchikade - - New Commander Bottled Toddy -Chilaw 36650000 1832500 Jaffna Palm Development Co-operative 27197500 1359875 Welanei Palm Development Co-operative - - AriyalaiPalm Development Co-operative - - Kopai Palm Development Co-operative 63808750 3190437 Chankanei Palm Development Co-operative 77811875 3890593 Manipai Bottled Toddy Manufactory 29483125 1474156 Pandatiarippu Palm Development Co-operative 55147500 2757375 Kayts Palm Development Co-operative 41240000 2062000 Kareinagar Palm Development Co-operative 50416875 2520843 Valikamam Bottled Toddy Manufactory 46213125 2310656

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

51

Chavakachcheri Palm Development Co-operative 87113125 4355656 Kodikamam Palm Development Co-operative 90213125 4510656 Warani Palm Development Co-operative 41600625 2080031 Chunnakam Palm Development Co-operative 96510125 4825506 Kondavil Bottled Toddy Manufactory 50653125 2532656 Thellipalai Bottled Toddy Manufactory 74679375 3733968 Atchuvely Bottled Toddy Manufactory 38704375 1935218 Point Pedro Palm Development Co-operative - - Karaveddi Bottled Toddy Manufactory - - Kilinochchi Bottled Toddy Manufactory 361238125 18061906 Thunukkai Bottled Toddy Manufactory 117053750 5852687 Pudukudiriruppu Bottled Toddy Manufactory 100830625 5041531 Mullai West Bottled Toddy Manufactory 81875000 4093750 Mullai East Bottled Toddy Manufactory 52898125 2644906 Poonagari Bottled Toddy Manufactory 90720000 4536000 Total 5158933300 257946658

89 Production Issuing of Spirits in 2018

bull Production of Spirits distilled from Coconut Toddy

Table 8 11 Quantity of Spirits distilled from Coconut Toddy

Distillery Quantity of Pure Toddy Received for Distillation

Quantity of Spirits Manufactured (Absolute Litres)

Acme Lanka Distillery 3456144800 239296900

Mendis Distellery- Moragalla 1986375300 152070000

Beruwala Distillery 3275181000 250883300

Cooperative Distillery 1653037500 113291400

Mestiya Distillery 4380148000 315713700

Rockland Distillery 7690133000 695029500

Seeduwa Distillery 7177267300 534795700

Total 29618286900 2301080500

bull Production of Spirits Distilled from Palmyrah Toddy

8 12 Quantity of Spirits distilled from Palmyrah Toddy

DistilleryQuantity of Pure Toddy Received

for Distillation Quantity of Spirits

Manufactured (Absolute Litres)

Thikkam Distillery - -

Varani Distillery 382098250 18122000

Valikamam Distillery 582637250 33438750

Total 964735500 51560750

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

52

bull Quantity of Rectified Spirits Issued for Liquor Production

813 Production of Rectified Spirits

Distillery Quantity (Bulk Litres) Quantity of Rectified Spirits Issued

Pelwatta Distillery 5499462700 4441500000

Sewanagala Distillery 3994273000 3300750000

Hingurana Distillery 1042705300 811100000

Royal Casks Distillery 1005076800 523098000

Galoya Plantation Company 386571100 1663800000

Total 11928088900 10740248000

Table 814 Quantity of Rectified Spirits issued for Other Non-potable products

Distillery Quantity (Bulk Litres)

Pelwatta Distillery 262140000

Sewanagala Distillery 584569000

Total 846709000

Table 815 Rectified Spirits (Imported for Liquor Production)

Company Quantity (Bulk Litres)

Distilleries Company of Sri Lanka Ltd 11204777000

International Distilleries Ltd 1161077000

WM Mendis amp Co Ltd 50000000

Periceyl Company (Pvt) Ltd 980667000

Rockland Distilleries (Pvt) Ltd 48360000

Total 13444881000

bull Tax Imposed on local and imported Ethyl Alcohol Spirits in the year 2018

Table 816 Tax imposed on Ethyl Alcohol spirits imported in the year 2018

Company Quantity (Bulk Litres)Ethyl Alcohol Tax

Income(Rupees)

Distilleries Company of Sri Lanka Ltd 11204777300 112047773

Periceyl Company (Pvt) Ltd 980667000 9806670

WM Mendis amp Co Ltd 50000000 500000

International Distilleries Ltd 11610772000 116107720

Rockland Distilleries (Pvt) Ltd 48360000 483600

Total 23894576300 238945763Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

53

Table 817 Tax Imposed on local Ethyl Alcohol Spirits in the year 2018

Liquor ManufacturerCoconut Spirits

Quantity(Bulk Litres)

Rectified Spirits Quantity

(Bulk Litres)

Ethyl Alcohol Tax Income

(Rupees)

Distilleries Company of Sri Lanka Ltd 913000000 5165000000 6078000

Periceyl Company (Pvt) Ltd 100000000 20400000 120400

WM Mendis amp Company Ltd - Welisara 137500000 405100000 542600

WM Mendis amp Company Ltd - Moragalla 0000 25000000 25000

International Distillers Ltd 503600000 1551000000 2054600

Rockland Distilleries Ltd 622800000 1314800000 1937600

Uva Glen Company (Pvt) Ltd 10000000 110000000 120000

Manori Lanka Company (Pvt) Ltd 0000 28000000 28000

V amp A (Pvt) Ltd 15000000 588000000 603000

Nippon Expo Company Ltd 30080000 80000000 110080

Randenigala Distilleries Ltd 15000000 58000000 73000

Acme Lanka Company Ltd 344000000 740000000 1084000

Synergy Hotel amp Holdings (Pvt) Ltd 5000000 46000000 51000

Scotland Distilleries Ltd 11000000 155000000 166000

Hingurana Distilleries Company 119000000 510000000 629000

Royal Casks (Pvt) Ltd 15000000 75000000 90000

Classic Distilleries (Private) Ltd 7496500 30000000 37496

Total 284847650 10901300000 13749776

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

bull Quantity of Denatured Spirits-

Denatured spirits have not been produced during the year 2018

810 Tobacco TaxLicense issued for Cigarette manufacturing and 521 licenses issued for Beedi Cigars Pipe Tobacco were

renewed in the year 2018 Tax on imported tobacco has decreased by 309 in the year 2019 compared to the year 2017

bull Tax on Local Tobacco

A tax of Rs10 is charged per kilogram of Tobacco used for local cigarette production

Table 818 Quantity of Local Tobacco used for Cigarette Production and the Tax Earned

Type of Tobacco Quantity (Kg) Tax of Rs10 Per Kg (Rupees)

Locally manufactured Tobacco 2185721100 21857211

Excise Department of Sri Lanka | Performance Report - 2018

54

811 Income Analysis

Table 819 Tax Income on Liquor Production 2013-2018

Year Excise Revenue (Rs Million )

Difference in Tax Increase

(Rs Million)

Percentage of Tax Increase compared to the

previous year

2013 63026 2948 49

2014 70513 7487 119

2015 105957 35444 503

2016 120794 14835 140

2017 113027 (7767) (687)

2018 113936 909 08

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise income which was Rs 113027 Billion in the year 2017 increased to Rs 113936 Billion in the year 2018 Although a decrease of 687 could be witnessed in the excise revenue in the year 2017 compared to the year 2016 tax revenue has increased by 08 in the year 2018 compared to the year 2017

There has been a variance of Rs900 between proof litre of Hard Liquor and that of Malt liquor It is

observed that consumers of hard liquor has shifted to beer consumption owing to decrease of tax on malt liquor Moreover it is further observed that the decrease in Hard Liquor Income has resulted due to decline in its production based on decline of hard liquor consumption due to price factor

Table 820 Liquor Production 2013-2018

Year UnitHard Liquor

UnitMalt Liquor (Beer)

Litres (Million) Litres (Million)

2013 Proof Litres 443 Bulk Litres 1203

2014 Proof Litres 439 Bulk Litres 1245

2015 Proof Litres 517 Bulk Litres 1256

2016 Proof Litres 555 Bulk Litres 522

2017 Proof Litres 500 Bulk Litres 704

2018 Absolute Litres 252 Absolute Litres 113

Excise Department of Sri Lanka | Performance Report - 2018

55

bullIn

crea

se in

Exc

ise

Dut

ies o

n L

iquo

r fr

om 2

005

to 2

018

Tabl

e 8

21

Inc

reas

e in

Exc

ise

Dut

ies o

n L

iquo

r

Year

amp

Dat

e of

Tax

In

crea

se

Arr

ack

Fore

ign

Liqu

orLo

cal W

ine

belo

w18

Im

porte

d W

ine

Mal

t Liq

uor

belo

w5

M

alt L

iquo

r ab

ove

5B

ottle

d To

ddy

Toba

cco

Impo

rted

Fore

ign

Liqu

or(R

sper

Bul

k Li

tre)

Ethy

l Alc

ohol

Exci

se

Not

ifica

tion

No

(Rsp

er P

roof

Litr

e)(R

sper

Bul

k Li

tre)

(Per

kg

1)B

eer

Win

eO

ther

Fo

reig

n Li

quor

(Rsp

er B

ulk

Litre

)

2005

11

0920

051

209

381

0039

600

510

0052

500

- -22

500

250

0032

50

375

048

50

535

0- -

- -- -

- -- -

- -87

9-88

288

3-88

620

061

006

421

0055

000

-27

500

--

--

--

--

889-

891

2007

03

1320

071

025

446

0051

000

575

0064

000

-30

000

365

00-

380

0-

540

010

00

-- -

- -- -

- -- -

893-

896

897-

900

2008

10

0856

000

690

00-

415

0048

00

640

0-

--

--

-90

3-90

620

090

327

610

0074

000

-46

500

--

--

--

--

907-

909

2010

06

2420

101

029

2010

11

23

660

0071

000

813

00

790

0084

000

953

00

- - -

515

0056

500

668

00

580

063

00

800

0

740

079

00

960

0

- - -

- - -

- - -

- - -

- - -

- - -

916-

919

921-

924

927-

930

2011

01

0720

111

025

863

0092

300

1003

00

1063

00

- -71

800

778

0080

00

850

096

00

101

00- -

- -- -

- -- -

- -93

1-93

493

9-94

220

111

122

--

100

00-

--

--

--

--

946

2012

03

3098

300

112

300

-83

800

900

010

600

--

--

--

947-

950

2012

10

0610

430

011

830

0-

898

0010

000

116

00-

--

--

-95

2-95

520

130

731

111

000

125

000

--

110

0013

000

--

--

--

959-

961

2014

10

101

200

001

370

00-

-12

000

145

00-

--

--

-96

4-96

620

141

025

148

500

170

000

-1

120

0015

000

185

00-

--

--

-96

8-97

120

151

003

159

500

186

000

--

190

0024

500

--

--

--

975-

977

2015

11

211

850

002

030

00-

-16

000

315

00-

--

--

-97

8-98

020

151

205

--

--

190

0031

500

--

--

--

981

2016

01

01-

--

--

-30

00

--

--

-98

720

160

401

--

--

--

--

--

-10

00

988

2016

09

01-

--

--

--

-50

00

100

0020

000

-98

999

020

170

101

--

--

500

099

3

(RsP

er A

bsol

ute

Litre

)(R

sPer

Abs

olut

e Li

tre)

(per

kg

)B

eer

Win

eO

ther

Fo

reig

n Li

quor

(RsP

er B

ulk

Litre

)

2017

11

1033

000

033

000

0-

2400

00

2400

00

2400

00

1000

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

56

Gra

ph 8

1- E

xcis

e R

even

ue F

rom

Yea

r 201

3 to

201

8

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

57

Gra

ph 8

2 ndash

Exci

se D

uty

on M

alt L

iquo

r (B

eer)

Fro

m Y

ear 2

013

to 2

018

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Chapter 9

9 Importation and Exportation Liquor Spirits Tobacco and Cigarettes

91 Quantity of Imported Foreign Liquor and the Tax Income 92 List of Licensed Foreign Liquor Importers 93 Rectified Spirits Imported for Manufacturing Liquor94 Tax Exemption on Liquor Exportation95 Excise Duty on Importation of Non-Potable Spirits96 Taxes on Importation of Tobacco and Cigarettes97 Exportation of Tobacco and Cigarettes

Excise Department of Sri Lanka | Performance Report - 2018

60

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

91 Quantity of Imported Foreign Liquor and the Tax Income

In 2017 excise duty has been imposed on imported bottled foreign liquor under the Excise Notification No996 and the liquor imported for duty free shops and for re exportation is exempted from the said excise duties

A duty of Rs5000 per liter of Beer Rs10000 per liter of Wine and Rs20000 per liter of other foreign liquor is levied

Table 91 Imported Bottled Foreign Liquor and Tax

Type of Liquor Quantity (Bulk liters) Tax Income (Rs)

Beer 293698500 14684925

Wine 1537928770 153792877

Other Foreign Liquor 772650050 154530010

Surplus of 3 2896515

Total 2604277320 325904327

92 List of Licensed Foreign Liquor Importers

I Decanter Wine Holdings (Pvt) Ltd- Hidellana Rathnapura

II Distilleries Company of Sri Lanka PLC ndash Peliyagoda

III Favourite International Ltd- Moratuwa

IV Free Lanka Trading Company Ltd- Peliyagoda

V Global Brands (Pvt) Ltd- Colombo 13

VI Great Western International Ltd- Boralasgamuwa

VII HJayarathne Herath(Kurunegala Distributors)-Kurunegala

VIII Heineken Lanka Company ndash Moratuwa

IX Hilton Hotel ndash Colombo 01

X Imperial Beverages (Pvt) Ltd- Katana

XI International Distilleries Ltd- Kotalawala Kaduwela

XII Jet Enterprises (Pvt) Ltd- Ragama

XIII Lanka Premium Beverages Ltd- Colombo 15

XIV Luxury Brands (Pvt) Ltd - Biyagama

XV Mega Trading (Pvt) Ltd - Mirihana

XVI Fernand Ricard Lanka (Pvt) Ltd- Colombo 14

XVII Prestige Wines and Spirits (Pvt) Ltd ndash Ampara

XVIII Rockland Distilleries (Pvt) Ltdndash Colombo 05

XIX United Spirits amp Wines International (Pvt) Ltd- Kosgoda

XX Victory Stores (Pvt) Ltd- Colombo 15

XXI Vindana Enterprises (Pvt) Ltd

XXII WMMendis amp Company- Welisara

XXIII Signature Ceylon Beverages (Pvt) Ltd ndash Nagoda Kandana

Excise Department of Sri Lanka | Performance Report - 2018

61

93 Rectified Spirits Imported for Manufacturing Liquor

Table 92 Rectified Spirits (Imported for Manufacturing Liquor)

Company Imported Quantity (Bulk Litres)

Tax Income (Rupees)

Distilleries Company of Sri Lanka PLC 11364419300 113644193

ID Lanka (Pvt) Ltd 1160681100 11606811

WM Mendis (Pvt) Ltd 49054200 490542

Pericyl (Pvt) Ltd 884473200 8844732

Rockland Distilleries (Pvt) Ltd 48351600 483516

Total 13506979400 135069794

As per the Excise Notification No 988 date 22032016 a tax of Rs 10= levied on Bulk Litre of Rectified Spirits for manufacturing liquor

94 Tax Exemption on Liquor Exportation

Liquor which is manufactured in Sri Lanka for the purpose of exportation has been exempted from Excise Duties

Table 93 Excise Duty on Liquor Reimbursed on Exportation

Deduction of Excise Duties for Hard Liquor (Rs)

15610341

Deduction of Excise Duties for Beer (Rs)

805767962

Total (Rs) 821378303

95 Excise Duty on Importation of Non-Potable Spirits

A tax of Rs15 = had been levied per every kilo of imported Non Potable Spirits as per the Excise Notification No999 with effect from 10112017 was reduced to Rs 6 = per every kilo by the Excise Notification 072018 dated 21022018 Tax concessions have been granted for the BOI ( Board Of Investment ) approved companies engaged in importation of Non-Potable Spirits as per theExcise Notification 122018 dated 03102018

Table 94 Excise Duty on Importation of Non Potable Spirits

Tax on Non Potable Spirits

Quantity (kg) Tax Income (Rupees)

17564622350 94204118

96 Excise Duty on Importation of Tobacco and Cigarettes

According to the Tobacco tax act of number 08 of 1999 and Orders (General) set out by the Excise Notification No16251 of 26102009 and the Excise Notification No 8699 of 08111995 a tax of Rs10 is levied on every kilo of tobacco locally cultivated for manufacturing cigarette and imported for production of Cigarettes Beedi or Cigars while a duty of Rs 5= is levied on every imported cigarette

Tobacco imported for exportation under the approval of BOI ( Board Of Investment ) has been exempted from the Tax on Imported Tobacco

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

Excise Department of Sri Lanka | Performance Report - 2018

62

95 Table ndash Quantities of Imported Tobacco Cigarette and the Tax

Type Quantity (Kg) Tax (Rupees)

Imported Tobacco (Taxed) 1270472600 12704726

Imported Tobacco (Tax Exempted) 1108710000 -

bull Quantity of Cigarettes imported in the year 2018 and the relevant tax income are as follows

Table 96 - Quantity of Imported Cigarettes and the Tax

Type Quantity (Kg) Tax (Rupees)

Imported Cigarettes 111960000 559800

In addition to the above Tax and the surcharge levied by the Exise Department on Tobacco imported to the country (before the year 2018) without a license was Rs386416430

Accordingly the total tax levied on imported Tobacco and Cigarettes was Rs17128690

97 Exportation of Tobacco and Cigarettes

In accordance with the rules and regulations stipulated in the Tobacco Tax Act no any tax is levied on Ciagrettes Cigars and Processed Tobacco exported with the view of promoting Foreign Exchange flow to Sri Lanka

bull Quantity of Tobacco Exported in the year 2018 is as follows

Table 97 Quantity of Tobacco Exported

Type Quantity (Kg)

Exported Tobacco 568062000

bull Quantity of Cigarettes Exported in the year 2018 is as follows

Table 98 Quantity of Cigarettes Exported

Type Quantity (Kg)

Exported Cigarettes 19007010000

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

Chapter 10

10 Conclusion

Conclusion

Excise Department of Sri Lanka | Performance Report - 2018

64

Excise Department of Sri Lanka (EDSL) is the apex body which is entrusted with the responsibility of excise taxation and excise law enforcement In addition to the Excise Ordinance EDSL enforces the provisions of Tobacco Tax Act National Authority on Tobacco and Alcohol Act Convenions against Illicit Trafficking of Narcotic Drugs and Psychotropic Substances Act

Management of Excise Revenue enforcement of Excise Ordinace and other vested laws as well as fulfillment of subject-related social security tasks are also among the key responsibilities of EDSL

Excise Revenue collected in the year 2018 was Rs113936 Billion and it indicates a growth of Rs 091 Billion compared to Rs113027 Billion of revenue earned in the year 2017Although a decrease of 689 could be witnessed in the excise revenue within the year 2017 compared to the previous year 08 growth in the tax revenue could be witnessed in the year 2018 compared to the previous year

The total number of detections made by Excise Officers during 2018 was 49312 and it indicates an increase of 830 detections compared to the previous year Within this year Excise Officers have made a great contribution towards maintenance of a better discipline in both Liquor and Tobacco industries by means of carrying out a total number of 3684 Technical Crime Detections Interestingly the number of Technical Crime Detections made during the year under review was less than that of the previous year viz 4315

I highly appreciate the support extended by His Excellency the President and the Hon Prime Minister to accomplish the departmental objectives and would wish to mention with gratitude that their guidance enormously abetted to steer the department to reach its objectives FurtherI highly appreciate the support extended by Hon Minister of Finance and Mass Media Hon State Ministers of Finance Hon Deputy Minister of Finance and Mass Media Similarly I hereby extends my gratitude to the Secretary to the Ministry of Finance all Heads of Departments in the Ministry of Finance including that of Fiscal Policy and the officers of relevant Divisions for their valuable support and contribution given during the year under review

Further I extend my sincere thanks to all District and Divisional Secretaries for their active contribution to carry out the overall activities of the Excise Department throughout the Island and would like to bestow my special thanks to the Attorney Generalrsquos Department for extending supervisory and legal assistance required to carry out departmental duties

Moreover my earnest gratitude goes to all the state institutions including the Auditor Generalrsquos Department National Authority on Tobacco and Alcohol Dangerous Drugs Control Board Government Analystrsquos Department Sri Lanka Bureau of Standards Department of Inland Revenue Sri Lanka Customs Department of Import and Export Control Institute of Industrial Technology Police Narcotics Unit Police Special Task Force and the Police Training School Nikaweratiya for extending the inter departmental consultancy guidance and support required in the process of fulfilling the departmental responsibilities

In addition I thankfully mention the assistance given by the Presidential Task Force on Drug Prevention for prevention programs conducted by the Department to realize the concept of ldquoA Nation Free of Alcoholrdquo

Last but not least I highly admire and appreciate the relentless dedication of the entire departmental staff representing all ranks and layers to achieve the departmental aims and objectives and the support extended to reach the expected performance level by managing the limited human resources and the infrastructure in the year 2018 Further I sincerely expect the contribution and commitment of the entire staff to achieve the departmental objectives and targets in the forthcoming year as well

HG Sumanasinghe Commissioner General of Excise

Cha

pter

10

| C

oncl

usio

n

Regional Offices of the Excise Department of Sri Lanka

Regional Offices of the Excise Department of Sri Lanka

1 Western Province11 Office of the Assistant Commissioner of Excise ( Western Province I )

111 Superintendent of Excise (Colombo City 1)bull Colombo City Excise Stationbull Kesbewa Excise Station

112 Superintendent of Excise (Colombo City II) bull Padukka Excise Stationbull Sri Jayawardenapura Excise Station

113 Office of the Superintendent of Excise ( Special Operations Bureau ) bull Excise Special Operations Bureau

114 Office of the Superintendent of Excise( Narcotic Unit )bull Excise Narcotic Law Enforcement Unit

12 Office of the Assistant Commissioner of Excise ( Western Province II )121 Superintendent of Excise ( Kalutara )

bull Kalutara Excise Stationbull Aluthgama Excise Stationbull Horana Excise Stationbull Mathugama Excise Stationbull Panadura Excise Station

122 Office of the Superintendent of Excise ( Distileries Circle )

13 Office of the Assistant Commissioner of Excise ( Western Province III )131 Superintendent of Excise ( Gampaha )

bull Gampaha Excise Stationbull Poogoda (Kirindiwela) Excise Stationbull Meerigama Excise Station

132 Office of the Superintendent of Excise ( Ja-ela )bull Ja-ela Excise Stationbull Negombo Excise Station

2 Southern Province21 Office of the Assistnat Commissioner of Excise ( Southern Province )

211 Supirintendent of Excise (Galle)bull Galle Excise Stationbull Elpitiya Excise Stationbull Excise Special Operations Bureau ( Southern Province )

212 Office of the Supirintendent of Excise ( Matara )bull Matara Excise Station

x

Excise Department of Sri Lanka | Performance Report - 2018

213 Office of the Supirintendent of Excise ( Hambantota )bull Hambantota Excise Stationbull Tangalle Excise Station

3 Sabaragamuwa Province31 Office of the Assistant Commissioner of Excise ( Sabaragamuwa Province )

311 Supirintendent of Excise (Ratnapura)bull Ratnapura Excise Stationbull Balangoda Excise Stationbull Embilipitiya Excise Station

312 Office of the Supiritendent of Excise ( Kegalle )bull Kegalle Excise Stationbull Ruwanwella Excise Station

4 Uva Province41 Office of the Assistant Commissioner of Excise ( Uva Province )

411 Supiritendent of Excise (Badulla)bull Badulla Excise Stationbull Bandarawela Excise Station

412 Office of the Supiritendent of Excise ( Monaragala )bull Monaragala Excise Station

5 North Central Province51 Office of the Assistant Commissioner of Excise ( North Central Province )

511 Supirintendent of Excise (Anuradhapura)bull Anuradhapura Excise Stationbull Kebathigollawa Excise Stationbull Excise Special Operations Bureau ( North Central Province )

512 Office of the Supirintendent of Excise ( Polonnaruwa )bull Polonnaruwa Excise Station

6 Central Province61 Office of the Assistant Commissioner of Excise ( Central Province )

611 Supirintendent of Excise ( Kandy )bull Kandy Excise Stationbull Gampola Excise Stationbull Excise Special Operations Bureau ( Central Province )

612 Office of the Supirintendent of Excise (Matale)bull Matale Excise Station

613 Office of the Supirintendent of Excise ( Nuwareliya )bull Nuwaraeliya Excise Stationbull Hatton Excise Station

7 North Western Province71 Office of the Assistant Commissioner of Excise ( North Western Province I)

711 Supirintendent of Excise (Kurunegala)bull Kurunegala Excise Stationbull Maho Excise Stationbull Kuliyapitiya Excise Stationbull Excise Special Operations Bureau (North Western Province)

xi

Excise Department of Sri Lanka | Performance Report - 2018

72 Office of the Assistant Commissioner of Excise (North Western Province II)721 Supirintendent of Excise (Wennappuwa)

bull Wennapuwa (Waikkala) Excise Stationbull Marawila Excise Station

722 Office of the Supirintendent of Excise (Chilaw)bull Chilaw Excise Stationbull Madampe Excise Stationbull Puttalam Excise Station

8 Northern Province 81 Office of the Assistant Commissioner of Excise ( Northern Province I )

811 Supirintendent of Excise (Jaffna) bull Jaffna Excise Stationbull Chankanai Excise Stationbull Chawakachcheri Excise Station

812 Office of the Supirintendent of Excise (Point Pedro)bull Mallakam Excise Stationbull Point Pedro Excise Station

82 Office of the Assistant Commissioner of Excise (Northern Province II)821 Supirintendent of Excise (Kilinochchi)

bull Kilinochchi Excise Stationbull Mullaithivu Excise Station

821 Office of the Supirintendent of Excise (Vauvniya)bull Mannar Excise Stationbull Vauvniya Excise Station

9 Eastern Province91 Office of the Assistant Commissioner of Excise (Eastern Province)

911 Supirintendent of Excise (Trincomalee)bull Trincomalee Excise Station

912 Office of the Supirintendent of Excise (Batticaloa)bull Batticaloa Excise Station

913 Office of the Supirintendent of Excise (Ampara)bull Ampara Excise Stationbull Kalmune Excise Station

Chapter 1

1 Excise Department of Sri Lanka 1

11 Introduction 212 Vision 213 Mission 214 Objectives 215 Activities 2

Chapter 2

2 Organizational Structure and Changes in 2018 3

21 Introduction 422 Organizational Structure 623 Adminstration Division 724 Recruitments 725 Staff Changes 726 Logistics Division 927 Human Resources Division 15

Chapter 3

3 Implementation of New Policies 21

31 Introduction 2232 New Excise Notifications Issued amp Implemented in the Year 2018 22

Chapter 4

4 Auditing 23

41 Introduction 2442 Internal Audit Unit 24

Chapter 5

5 Accounts Division 25

51 Introduction 2652 Revenue Account 2753 Reward Fund Account 2754 Appropriation Account (2018) 2755 Analysis of Income and Expenditure 2856 Advance Account 28

Contents

Chapter 6

6 Law Enforcement 29

61 Introduction 3062 Legal Division 3263 Bureaus of Excise Special Operations 32

Chapter 7

7 Revenue Operations Division 35

71 Introduction 3672 Information Technology Unit 3673 Revenue Operations Unit 3674 Types of Excise Licenses 3675 Excise Licenses issued amp operated in the year 2018 37

Chapter 8

8 Excise Duties on Locally Manufactured Liquor Spirits Tobacco amp Cigarettes 43

81 Introduction 4482 List of Licensed Liquor Manufacturers 4483 List of Liquor Manufacturers with Suspended License 4584 List of Licensed Distilleries 4585 List of Licensed Stores and Warehouses 4586 List of Licensed Vinegar Manufacturers 4587 List of Excise Licencees for Manufacturing Industrial Products 4588 Liquor Production and Tax Income in 2018 4789 Production Issuing of Spirits in 2018 51810 Tobacco Tax 53811 Income Analysis 54

Chapter 9

9 Importation and Exportation Liquor Spirits Tobacco and Cigarettes 59

91 Quantity of Imported Foreign Liquor and the Tax Income 6092 List of Licensed Foreign Liquor Importers 6093 Rectified Spirits Imported for Manufacturing Liquor 6194 Tax Exemption on Liquor Exportation 6195 Excise Duty on Importation of Non-Potable Spirits 6196 Excise Duty on Importation of Tobacco and Cigarettes 6197 Exportation of Tobacco and Cigarettes 62

Chapter 10

10 Conclusion 63

Chapter 1

1 Excise Department of Sri Lanka

11 Introduction12 Vision13 Mission14 Objectives 15 Activities

Excise Department of Sri Lanka | Performance Report - 2018

2

11 IntroductionExcise Department of Sri Lanka which was established in 1913 operated under the purview of the Ministry of Finance and Mass Media in the year 2018 It holds the third place among the state tax income generating Departments Excise Department of Sri Lanka mainly implements the Excise Ordinance No08 of 1912 which is the 52nd Chapter of the Legislative Enactment In addition it implements the Tobacco Tax Act No8 of 1999 Poisons Opium and Dangerous Drugs Ordinance and the National Authority on Tobacco amp Alcohol Act No27 of 2006

Department of Sri Lanka Police also extends a significant contribution for the task of implementing laws imposed under said ordinances and acts Similarly this Department serves as a member of the National Dangerous Drugs Control Board National Authority on Tobacco amp Alcohol for the purpose of implementing government policies while extending a great contribution for achieving the national goal of creating a country devoid of liquor and narcotic drugs under the theme of ldquoA Nation Free of Alcoholrdquo in collaboration with the Presidential Unit on Alcohol Prevention

12 VisionldquoContributing to build a healthy society in Sri Lanka which is free from illicit liquor and narcotic drugsrdquo is the vision of Excise Department of Sri Lanka

13 MissionldquoEfficient and effective administration of the liquor and the tobacco industry in Sri Lanka through the collection of revenue and prevention of illicit manufacture and sale of such products for development and welfare of the society and the enforcement of the Poisons Opium and Dangerous Drugs Ordinance for the social protection of Sri Lankardquo is the mission of Excise Department of Sri Lanka

14 ObjectivesExcise Department of Sri Lanka operates with the under mentioned objectives in order to achieve its mission

a Safeguarding the revenue accumulated from liquor and tobacco

b Enforcement of the Excise Ordinance and the Tobacco Tax Act

c Implementation of the Poisons Opium and Dangerous Drugs Ordinance

d Implementation of National Authority Act on Tobacco and Alcohol

15 Activities

Excise Department of Sri Lanka carries out the following activities so as to achieve the above objectives

a Supervision and control of licensed premises and collection of revenue therefrom

b Acting as a law enforcement agency in respect of the Excise Ordinance

c Enforcement of the Tobacco Tax Act including supervision and control of tobacco manufactories

d Acting as a law enforcement agency in respect of the Poisons Opium and Dangerous Drugs Ordinance

e Implementation of National Authority Act on tobacco and alcohol

Cha

pter

1 |

Exc

ise

Dep

artm

ent o

f Sri

Lan

ka

Chapter 2

2 Organizational Structure and Changes in 2018

21 Introduction22 Organizational Structure23 Adminstration Division 24 Recruitments 25 Staff Changes26 Logistics Division27 Human Resources Division

Excise Department of Sri Lanka | Performance Report - 2018

4

21 Introduction

Excise Department of Sri Lanka operates under the direction of a Commissioner General of Excise

With respect administration of the regional offices of the Excise Department island has been divided into lsquoExcise Divisionsrsquo on provincial basis and the Western Province has been divided in to three Divisions while each of North Western and Northern Provinces have been divided in to two Divisions on district basis based on the density of population licenses and crimesThese Excise Divisions are supervised by the Assistant Commissioners of Excise

Excise Superintendentsrsquo Offices have been established under Excise Divisions Excise Divisions which cover the whole province have been subdivided to Excise Superintendentsrsquo Offices under district basis In this manner an Excise Area consisting of two districts comes only under Vauvniya and Kilinochchi Excise Superintendentsrsquo Offices Excise Divisions which are limited only to a district have been parted as Excise Superintendentsrsquo Offices with determined limits Said Excise Circles are supervised by the Superintendents of Excise

Excise Stations have been established under Excise Superintendentsrsquo Offices and they administer the Excise areas of which the limits have been determined by the Department Officers of Inspector Grade and of other ranks have been attached to these Excise StationsThe Senior Most Officer of the inspactorate

generally serves as the Officer In Charge

Further Special Operations Units and Narcotic Unit have been established and related particulars have been separately given here Excise Units have been established in all licensed Tobacco and Alcohol manufactories located island-wide and permanent staffs have been assigned to them

Excise Department of Sri Lanka comprised of a Head Office 13 Offices of Assistant Commissioners of Excise or Divisional Offices 30 Offices of Excise Superintendents 56 Excise Stations 05 Special Operations Bureaus a Narcotic Unit and Excise Units which have been established in all licensed Tobacco and Alcohol manufactories located island-wide operates to fulfill the threefold missions of Excise revenue management law enforcement and social security

Departmental Officers and Officers from the Combined Services and Islandwide Services have been attached to carry out duties of these offices while Departmental Officers have attached to Excise Stations and Units

Approved cadre for Departmental Officers is 1318 while the approved cadre for Combined Services and Islandwide Services is 173 Accordingly total approved cadre for the Department is 1491 and the actual number of staff served in the Department during the year reviewed was 1309 Hence there were 202 vacancies which summed up to 121 per cent of the approved cadre (Table 21)

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

5

bull Cadre Report of the Excise Department as at 31122018

21 Table - Cadre Report

Serial No Designation Approved

CadreActual Cadre Vacancies Excess

Post1 Commissioner General of Excise 1 1 0 0

2Additional Commissioner General of Excise (Revenue Policies amp Administration) 1 1 0

0

3

Additional Commissioner General of Excise (Revenue Operations and Law Enforcement) 1 0 1

0

4Commissioner of Excise (Administration and Human Resources ) 1 1 0

0

5 Commissioner of Excise(Revenue Operations) 1 1 0 06 Commissioner of Excise (Law Enforcement) 1 1 0 0

7 Commissioner of Excise (Social Security and Development ) 1 1 0 0

8 Chief Accountant 1 1 0 09 Chief Internal Auditor 1 1 0 0

10 Deputy Commissioner of Excise (Administration) 1 1 0 011 Deputy Commissioner of Excise (Revenue licenses ) 1 1 0 012 Deputy Commissioner of Excise (Law Enforcement) 1 1 0 013 Deputy Commissioner of Excise (Human Resources ) 1 0 1 014 Deputy Commissioner of Excise (Legal) 1 1 0 0

15Deputy Commissioner of Excise (Academic amp Research Logistics) 1 1 0

0

16Deputy Commissioner of Excise (Supply Chain Regulations amp IT) 1 1 0

0

17 Deputy Commissioner of Excise (Social Security) 1 1 0 018 Deputy Commissioner of Excise (Logistics) 1 0 1 019 Accountant 2 0 2 020 Assistant Commissioner of Excise 13 6 7 021 Assistant Director (Information Technology) 1 0 1 022 Superintendent of Excise 31 15 16 023 Statistician 1 0 1 024 Administrative Officer 2 2 0 025 Translator 2 2 0 026 Information and Communication Technology Officer 1 1 0 027 Chief Inspector of Excise 75 73 2 028 Statistics Officer 1 0 1 029 Inspector of Excise 300 249 51 030 Excise Sergeant Major 50 34 16 031 Development Officer 9 9 0 032 Technical Officer 1 0 1 033 Transport Officer 1 0 1 034 IT Assistant 3 3 0 035 Public Management Assistant 108 104 4 036 Excise Sergeant 100 15 85 037 Excise GuardCorporal 600 620 0 2038 Excise Guard - Driver 129 120 9 0

39 Excise Guard - Driver (Three wheel) As per the letter NoDMS1175III dated 19022018 1 1 0 0

40 Office Assistant 38 36 2 041 Bungalow Keeper 4 4 0 0

Total 1491 1309 202 20Officer holding the post of Excise Commissioner (Revenue Operations) has been attached to the Post of Advisor (Excise Policies) of the Ministry of Finance and Mass Media The reason for exceeding the approved cadre of Excise Guards (600) is the annulment of the promotions made to the Excise Sergeant by

the letter noEB107ES Promotions (Volume III) dated 16112016 as per the Supreme Court Verdicts 6612012 and 6632012

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

6

22

Org

aniz

atio

nal S

truc

ture

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

7

23 Adminstration DivisionAdministration Division operates under the supervision of Commissioner General of Excise and the Additional Commissioner General of Excise (Revenue Policies amp Administration) Commissioner of Excise (Administration and Human Resources) and a Deputy Commissioner of Excise Execution of general administrative tasks of the Department is the main responsibility of the Division

This division carries out the activities related to establishment discipline transfers and retirement of Departmental Officers Officers of the Combined Service and the All Island Services attached to the Deapartment Moreover it performs tasks pertaining to recruitment promotions transfers of Departmental Officers and conducting Efficiency Bar Examinations in accordance with the relevant procedures

Annual transfers of the Uniform Staff are done by this division as per the transfer procedure approved by the Public Service Commission and also based on

the service requirement In addition to above internal transfers of the Combined Services and Islandwide Services are also done by this Division

24 Recruitments

bull New Recruitments

No any recruitments have been made in the year 2018

25 Staff ChangesNumber of Officers transferred to the Department was 41 while the number of officers transferred out of the Department was 20 as at 31122018

bull Retired Officers

No of officers retired in the year 2018 was 26

Table 22 Details of Retired Officers

Serial No Name of the Officer Designation Date of Retirement

Ms K Wijeyakoon PMAS 07012018Mr HK Chandrasiri KKS 24012018MrWW Gnanathilaka Excise Guard 24012018MrMM Somathilaka Banda Excise Inspector 26012018MrW Somadasa PMAS 23022018MsKHA Meegasmula ECG 11032018

MrYSB Srilal Excise Sergeant Major 12032018

MrHK Saradiyel Excise Sergeant Major 05042018MrDM Senarathna Excise Sergeant Major 11042018MrSPKH Peters Excise Guard 24042018MrMR Somarathna Excise Inspector 01052018MrHW Collin Pitawela Excise Inspector 07052018

MrHMS Dharmapriya KKS 18052018

MrGK Dayarathna Excise Guard 23052018

MrWPA Jayarathna Excise Inspector 12062018

MrWAD Amarajiwa Excise Inspector 20062018

Ms Sandiya Priyadarshani Excise Guard 27062018

MrTMR Tennakoon Excise Sergeant Major 01092018

MrWMGK Warnashantha KKS 07092018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

8

MrJ Pushpakumara Silva DCE 15092018

MrRMJ Anurudda KKS 15092018

MrBRD Basnayaka KKS 08102018

MrRM Siripala Excise Inspector 09102018

MrT Wilman Pieris Excise Inspector 05112018

MrMMA Muthalif Excise Sergeant 10122018

MsRM Gunaseelawathi KKS 18122018

bull Interdicted Officers

Table 23 Details of Interdicted Officers

Serial No Name of the Officer Designation Date of Interdiction date

01 MrBAMDSMuthuarachchi Excise Inspector 07022018

02 MrBSPriyadarshana Excise Guard 16072018

bull Deceased Officers

Table 24 - Details of Deceased Officers

Serial No Name of the Officer Designation Date of Decease

Mr K Wasan Excise Inspector 11012018

Mr DNN Disanayaka Excise Driver 01022018

Mr RM Wimalarathna Excise Guard 09082018

Mr A Asoka Shantha Walpola Excise Inspector 18092018

Mr G Nimal Silva ACE 17082018

Mr R Dinesh Excise Guard 06112018

bull Officers who Resigned from Service or Vacated the Post

Table 25 - Details of Officers who resigned from service and vacated the post

Serial No Name of the Officer Designation Date of Resignationvacating the post

MrWDKFernando Excise Guard 01012018

MrTMDRWijesooriya Excise Driver 31052018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

bull Reinstatement in service

No any officer was reinstated in service in the year 2018

bull Promoted Officers in the year 2018

Promotions have been made to one post of Excise Commissioner 04 posts of Deputy Commissioners of Excise and 12 posts of Chief Excise Officers in the year 2018

Excise Department of Sri Lanka | Performance Report - 2018

9

Table 26 - Details of Promoted Officers in the year 2018

Serial No Name of the Officer Post Promoted to Date of

Promotion Work Station

1 Mr MDMWKDisanayaka CE (Social Security amp Development) 17072018 Head Office

2 Mr RMRBandara DCE ( Supply Chain Regulations amp IT) 18092018 Head Office

3 Mr AMGamini Adikari DCE (Legal) 18092018 Head Office

4 Mr PChandrasiri de Silva DCE(Academic amp Research) 18092018 Head Office

5 Mr BUWickramarathna DCE (Social Security) 18092018 Head Office

6 Mr EJLPieris Thilakarathna Chief Inspector of Excise 23042018 Excise Station-Chilaw

7 Mr TSMTKBGinigathpitiya Chief Inspector of Excise 23042018 Excise Station-Kuliyapitiya

8 Mr RPKKWijeyasinghe Chief Inspector of Excise 23042018 Excise Station-Badulla

9 Mr DTN Perera Chief Inspector of Excise 23042018 Excise Station-Rathnapura

10 Mr ARLambert Chief Inspector of Excise 23042018 Head Office

11 MrSDSenaka De Silva Chief Inspector of Excise 23042018 Excise Station-Balangoda

12 MrRALL Ramanayaka Chief Inspector of Excise 23042018 Excise Station-Mathugama

13 Mr Wasantha Samarasinghe Chief Inspector of Excise 23042018 Excise Station-Hambantota

14 Mr P Ragunadan Chief Inspector of Excise 23042018 Excise Station-Jaffna

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

26 Logistics Division

Logistics Division of the Excise Department of Sri Lanka operates under the supervision of Deputy Commissioner of Excise (Logistics) and the guidance of the Commissioner of Excise (Administration amp Human Resources)

bull Role of the Logistics Division

bull Carrying out repairs and maintenance activities of the Head Office construction maintenance and repairing of buildings required for Regional Offices and obtaining buildings on rental basis for the same purpose

bull Repairs and maintenance of departmental vehicles

bull Repairs and mentenance of regional offices and circuit bunglows and acquisition of lands for the purpose of constructing new buildings

bull Maintenance Activities of the Head Office Building amp Regional Offices

This Division administers the maintenance services of the Head Office Building which was inaugurated on the 2nd of May 2017 Excise Station ndashNuwara Eliya was constructed and opened for services while building repairs with respect to 07 other Excise Stations were repaired the year 2018 Accordingly Padukka Galle Trincomalee Polonnaruwa Hambantota Kalutara and Ratnapura Regional Offices have been restored at the cost of Rs10 Million In addition to above constructions of the Excise Stations in Chilaw and Ampare were also completed Further 27 regional offices are being operated in buildings obtained on rental basis

bull Vehicles

Department possessed 132 vehicles out of which 09 condemned vehicles were disposed in the year 2018 Procurement activities with respect to purchase of 20 vehicles to be used for departmental needs have been

Excise Department of Sri Lanka | Performance Report - 2018

10

commenced In the year 2018 Rs7 million has been spent for Departmental vehicle repairs

bull Land Acquisition

Activities related to land acquisition for the purpose of constructing new buildings for regional offices in Pugoda Kegalle and Hatton areas where offices are being operated in rented buildings at present

bull Circuit Bunglows

Department possesses 04 circuit bunglows which are located in NuwaraeliyaThissamaharamaya Anuradhapura and Polonnaruwa

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

11

bullA

sset

s Acc

ount

(Inf

rast

ruct

ure)

Tabl

e 2

7 - A

sset

s (In

fras

truc

ture

) Det

ails

D

istr

ictD

S

Off

ice

whe

re th

e pr

oper

ty is

loca

ted

Nam

e of

the

Prop

erty

Ext

ent o

f L

and

If a

Tra

nsfe

r N

o amp

Dat

e

Nat

ure

of th

e la

nd

whe

ther

the

land

is

Em

pty

or w

ith

Bui

ldin

gs

1C

olom

bo -

Sri

Jaya

war

dena

pura

K

otte

Exci

se H

ead

Offi

ce-R

ajag

iriya

514

DW

alik

ada

Sout

h G

ram

anila

dhar

i Div

isio

nW

alik

ada

302

6 Pe

rche

sN

o10

82

318

date

d 13

06

2013

Lette

r of t

he D

irect

or

Urb

an D

evel

opm

ent A

utho

rity

Con

stru

ctio

ns a

re i

n th

e fin

al st

age

2C

olom

bo -P

aduk

kaEx

cise

Sta

tion-

Padu

kka

218

Pe

rche

sN

oප

ාඉ2

fomd3

dat

ed 0

406

200

4Le

tter o

f the

Div

isio

nal S

ecre

tary

Pad

ukka

With

bui

ldin

gs

3C

olom

bo ndash

Kas

bew

a Ex

cise

Sta

tion-

Kas

bew

a20

Per

ches

No

mdfa3

22

36 d

ated

07

122

004

Lette

r of t

he D

ivis

iona

l Sec

reta

ry K

asbe

wa

With

bui

ldin

gs

4K

alut

ara-

Kal

utar

aO

ffice

of t

he A

ssis

tant

Com

mis

sion

er o

f Exc

ise-

Pita

gone

liyaw

atta

Kal

utar

a (W

PII

) 74

36

Perc

hes

Div

isio

nal S

ecre

tary

rsquos N

o4

61

86 P

rovi

ncia

l Lan

d C

omm

issi

oner

rsquos

No

-පඉ

fl

dඉ1

1l

iquest0

4

Com

mis

sion

er

Gen

eral

of

La

nd

No

414

192

4

12

122

014

With

bui

ldin

gs

5K

alut

ara-

Kal

utar

aO

ffice

of

the

Supe

rinte

nden

t of

Exc

ise

Exc

ise

Stat

ion-

477

Pe

rche

sW

ith b

uild

ings

6K

alut

ara-

Ber

uwal

aEx

cise

Sta

tion-

Alu

thga

ma

264

8 Pe

rche

sN

o 41

76

653

date

d 31

12

2002

let

ter o

f Com

mis

sion

er G

ener

al o

f La

ndW

ith b

uild

ings

7K

alut

ara-

Hor

ana

Ara

man

agol

la30

per

ches

No

65

255

dat

ed 2

704

200

1Le

tter o

f the

Div

isio

nal S

ecre

tary

Hor

ana

With

bui

ldin

gs

8G

ampa

ha-G

ampa

ha

Wal

ww

atta

Exci

se S

tatio

n- Y

akka

la-E

ast G

ampa

ha 4

190

pe

rche

sN

oiuml$m

dfa2

22

57

date

d 13

10

1999

Lette

r of t

he D

ivis

iona

l Sec

reta

ry G

ampa

haW

ith b

uild

ings

9G

ampa

ha-M

eerig

ama

Exci

se S

tatio

n- O

smire

Wat

ta M

eerig

ama

349

1 pe

rche

s

Div

isio

nal

Secr

etar

yrsquos

No

oacuteszlig

ඉ9

26

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o - ප

ඉක

ොග

ම5

2IV

C

omm

issi

oner

Gen

eral

of

Lan

d N

o4

463

3 -

150

320

10W

ith b

uild

ings

10K

andy

ndash G

agaw

ata

Kor

ale

Offi

ce o

f the

Ass

ista

nt C

omm

issi

oner

of E

xcis

e-

Kan

dy

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e

Exci

se S

tatio

n

705

Pe

rche

sW

ith b

uild

ings

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

12

11N

uwar

a El

iya

- do

Circ

uit

Bun

galo

w

N

uwar

aeliy

a -H

awae

liya

Cra

ton

Vill

age

850

3

Perc

hes

Lette

r No

නඒ

මආ

පප

ැව5

2 da

ted

140

619

91W

ith b

uild

ings

12N

uwar

a el

iya

- do

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n C

rato

n V

illag

e N

uwar

aeliy

a 25

03

Perc

hes

Lette

r No

නඒ

මආ

පප

ැව5

2 da

ted

140

619

91W

ith b

uild

ings

13H

amba

ntho

ta -

This

sam

ahar

amay

aTh

issa

mah

aram

a H

olid

ay R

esor

t M

ahas

enpu

ra40

Per

ches

No

තස

ං61

63

date

d 15

07

1997

Lette

r of t

he D

ivis

iona

l Sec

reta

ry T

hiss

amah

aram

aya

With

bui

ldin

gs

14H

amba

ntho

ta -

Ham

bant

hota

Kot

awal

amul

la9

64

Perc

hes

Ass

ista

nt C

omm

issi

oner

of

Exci

se h

as b

een

info

rmed

to

take

ne

cess

ary

actio

n w

ithou

t del

ayW

ith b

uild

ings

15H

amba

ntho

ta -

Tang

alle

Kat

anga

haw

atta

- Ex

cise

Sta

tion

Tang

alle

261

7 Pe

rche

sPu

rcha

sed

by

the

Hou

se D

evel

opm

ent A

utho

rity

With

bui

ldin

gs

16G

alle

- Fou

r Gra

vet

Offi

ce o

f th

e A

ssis

tant

Com

mis

sion

er o

f Ex

cise

K

urun

duw

atta

Gal

le30

Per

ches

Land

han

ded

over

to th

e D

epar

tmen

t by

lette

r N

oශ

ාකස

mdfa

ම1

of th

e D

ivis

iona

l Sec

reta

ry F

our G

rave

tGal

le d

ated

26

022

007

With

bui

ldin

gs

17G

alle

Elpi

tiya

Exci

se S

tatio

n El

pitiy

a20

Per

ches

No

ඇඉ

3d

ated

19

012

006

Lette

r of t

he D

ivis

iona

l Sec

reta

ry E

lpiti

yaW

ith b

uild

ings

18Po

lonn

aruw

a -

Tham

anka

duw

aO

ffice

of

the

Supe

rinte

nden

t of

Exc

ise

Exc

ise

Stat

ion

Kan

duru

wel

a -

Wes

t Pol

onna

ruw

a10

9 pe

rche

s W

ith b

uild

ings

19Po

lonn

aruw

a -

Tham

anka

duw

aEx

cise

Hol

iday

Res

ort ndash

Polo

nnar

uwa

74 p

erch

es

No

එන

සප

agravef

la9

2 w

ith n

o da

te 1

020

04Le

tter o

f the

Div

isio

nal S

ecre

tary

Tha

man

kadu

wa

With

bui

ldin

gs

20A

nura

dhap

ura

East

Nuw

arag

am

Pala

tha

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n A

nura

dhap

ura

137

5 Pe

rche

sW

ith b

uild

ings

21A

nura

dhap

ura

East

Nuw

arag

am

Pala

tha

Exci

se H

olid

ay R

esor

t ndash A

nura

dhap

ura

107

1 Pe

rche

sW

ith b

uild

ings

22A

nura

dhap

ura

K

ebith

igol

law

aEx

cise

Sta

tion

Keb

ithig

olla

wa

80 P

erch

esLe

tter

No

2

51

ඉඉ

date

d 27

05

2008

of

D

ivis

iona

l Se

cret

ary

Keb

ithig

olla

wa

amp P

rovi

ncia

l Lan

d C

omm

issi

oner

rsquos N

o -

එන

සප

පඑ

ලස

40

60

305

icirc d

ated

07

052

008

With

bui

ldin

gs

23K

urun

egal

a -

Kur

uneg

ala

Padd

y Fi

eld

Land

for T

rain

ing

Cen

ter a

nd E

xcis

e St

atio

n (A

ssis

tant

Com

mis

sion

er o

f Exc

ise (

Nor

th

Wes

tern

Pro

vinc

e)10

0 pe

rche

s La

nd re

ceiv

ed a

s pe

r the

lette

r No

42

981

3ස

බ o

f the

Div

isio

nal

Secr

etar

y K

urun

egal

a da

ted

280

720

00W

ith b

uild

ings

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

13

24K

urun

egal

a -

Bam

unak

otuw

a Tr

aini

ng C

olle

ge P

anad

arag

ama

- La

nd r

ecei

ved

as p

er t

he l

ette

r N

oබ

මඉ

ඩඅ

තප

තස

රාබyuml ප

හණ

ාසල

of t

he D

ivis

iona

l Sec

reta

ry B

amun

akot

uwa d

ated

14

032

013

With

bui

ldin

gs

25K

urun

egal

a ndash

Kul

iyap

itya

Wes

tEx

cise

Sta

tion

Kul

iyap

itya

114

perc

hes

With

bui

ldin

gs

26K

urun

egal

a -M

aho

Exci

se S

tatio

n K

urud

ugah

ayay

a -

Mah

o40

01

Perc

hes

Div

isio

nal

Secr

etar

yrdquos

No

33

157

146

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o - ප

ළාත

ඉfl

dඉ2

මහ

ව6

(1)

C

omm

issi

oner

G

ener

al o

f Lan

d N

o4

146

58 d

ated

05

052

010

With

bui

ldin

gs

27Pu

ttala

m- P

utta

lam

Exci

se S

tatio

n ndash

Putta

lam

Pla

ins P

utta

lam

525

per

ches

D

ivis

iona

l Se

cret

aryrdquo

s N

oප

තඉ

07

63

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o -

පළ

ාතඉ

fl

dඉ6

පත

07

C

omm

issi

oner

G

ener

al o

f Lan

d N

o4

144

7

281

120

07W

ith b

uild

ings

28Pu

ttala

m-M

adam

pe

Exci

se S

tatio

n M

adam

pe59

93

Perc

hes

Land

han

ded

over

to M

rBH

Per

eis

OI

C b

y le

tter N

oම

ාද3

31

100

of

Div

isio

nal S

ecre

tary

Mad

ampe

dat

ed 1

502

200

6W

ith b

uild

ings

29Pu

ttala

m

-Wen

napu

wa

Offi

ce

of

the

Ass

ista

nt

Com

mis

sion

er

of

Exci

se

Bog

ahav

itaW

aikk

ala

O

ffice

of

th

e Su

perin

tend

ent

of E

xcis

e N

atht

hand

iya

Exci

se

Stat

ionW

enna

puw

a

399

3 Pe

rche

s

Div

isio

nal

Secr

etar

yrsquos

No

වෙ

නm

dfaඉ

අතස

රාබyuml

date

d 29

07

2002

Pro

vinc

ial L

and

Com

mis

sion

errsquos

No

- පළ

ාතඉ

fl

dඉ4

වෙ

න -

date

d 11

03

2002

With

bui

ldin

gs

30Pu

ttala

m-C

hila

wIn

gini

wat

ta a

lias G

amsb

ha w

atta

30 P

erch

esO

wne

rshi

p ha

s be

en h

ande

d ov

er t

o th

e Ex

cise

Dep

artm

ent

by

Div

isio

nal

Secr

etar

y C

hila

w o

n 27

07

2015

DS

No

CH

ILN

DI

TRA

NS

319

14

Tend

ers h

ave

been

cal

led

31M

anna

rEx

cise

Sta

tion

Man

nar

204

4 Pe

rche

sC

omm

issi

oner

Gen

eral

of

Land

No

414

190

16

122

009

Lette

r da

ted

090

620

10 o

f Div

isio

nal S

ecre

tary

Man

nar

With

bui

ldin

gs

32Tr

inco

mal

eeEx

cise

Sta

tion

Oris

Hill

Trin

com

alee

_

Ass

ista

nt C

omm

issi

oner

of

Exci

se(E

P)h

as b

een

info

rmed

to ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

W

ith b

uild

ings

33

Bat

tical

oa ndash

K

alam

unai

Eas

t Ex

cise

Sta

tion

Com

plex

Kal

ladi

-Bat

tical

oa

30 P

erch

esLe

tter

No

atildeඑ

සඑ

iumlඑ

නඑ

ලicirc

ස3

77of

D

ivis

iona

l Se

cret

ary

K

alam

unai

With

bui

ldin

gs

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

14

34A

mpa

ra-A

mpa

raEx

cise

Sta

tion

In

dras

arap

ura

Am

para

47

44

Perc

hes

App

licat

ion

for a

lloca

ting

gove

rnm

ent l

ands

for v

ario

us d

epar

tmen

ts

has

been

forw

arde

d to

the

Dep

uty

Com

mis

sion

er o

f Lan

d A

mpa

ra

Ass

ista

nt

Com

mis

sion

er

of

Exci

seha

s be

en

info

rmed

to

ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

Tend

ers h

ave

been

cal

led

35Va

uvni

ya -

Vauv

niya

Offi

ce o

f the

Sup

erin

tend

ent o

f Exc

ise

Vav

uniy

a

Exci

se S

tatio

n45

62

Perc

hes

Lette

r No

27

031

113

02

03 o

f Dis

trict

Man

ager

of N

HD

A d

ated

14

08

2003

With

bui

ldin

gs

36K

ilino

chch

iya-

Kar

awita

K

araw

ita

15 P

erch

esA

ssis

tant

Com

mis

sion

er o

f Ex

cise

has

bee

n in

form

ed t

o ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

W

ith b

uild

ings

37M

onar

agal

a -A

mbi

lipiti

yaEx

cise

St

atio

n Pa

llega

ma

Pa

rani

K

adaw

ura

Wat

ta A

mbi

lipity

a 20

Per

ches

trans

ferr

ed t

o th

e Ex

cise

Dep

artm

ent

by s

peci

men

For

m 2

00 f

or

trans

ferr

ing

asse

ts o

f Maw

eli A

utho

rity

to li

ne in

stitu

tes

W

ith b

uild

ings

38R

athn

apur

aR

athn

apur

a N

ew

Tow

n O

ffice

of t

he A

ssis

tant

Com

mis

sion

er o

f Exc

ise

80 P

erch

esLa

nd h

as b

een

allo

cate

d to

the E

xcis

e Dep

artm

ent b

y th

e let

ter d

ated

28

12

1998

Div

isio

nal S

ecre

tary

Rat

hnap

ura

With

bui

ldin

gs

39M

onar

agal

a -M

onar

agal

aEx

cise

Sta

tion amp

Offi

cial

Qua

rter

Kar

apin

chag

ala

Moo

kala

na M

onar

agal

a 85

Per

ches

Ass

ista

nt C

omm

issi

oner

of

Exci

se h

as b

een

info

rmed

to

take

ne

cess

ary

actio

n in

this

resp

ect w

ithou

t del

ay

With

bui

ldin

gs

40B

adul

la

-Ban

dara

wel

aEx

cise

St

atio

n H

apug

asar

ame

wat

ta

ndashB

anda

raw

ela

402

4 Pe

rche

s

Land

rece

ived

as p

er th

e Div

isio

nal S

ecre

tary

rsquos N

oබ

ණ3

4ර

ාආ1

3amp

Pro

vinc

ial L

and

Com

mis

sion

errsquos

No

- UPL

CL

4B

W1

0 d

ated

20

07

2009

Let

ter

With

bui

ldin

gs

41B

adul

la -

Bad

ulla

Exci

se S

tatio

n ndashK

anup

alla

la-B

adul

la25

Per

ches

With

bui

ldin

gs

42M

atar

a - W

alig

ama

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n

Kot

awila

wat

ta

Kan

dake

tiya

wat

ta

Kan

anke

wew

a w

atta

Mat

ara

Dis

trict

80

Per

ches

Ow

ners

hip

has

been

han

ded

over

by

the

le

tter

of A

ssis

tant

D

ivis

iona

l Sec

reta

ry W

elig

ama

date

d 11

08

2015

With

bui

ldin

gs

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

15

27 Human Resources DivisionHuman Resources Division of the Excise Department of Sri Lanka carries out its operations under the guidence of the Excise Commissioner (Administration Human Resources) and the Deputy Excise Commissioner (Human Resources) Sri Lanka Excise College in Panadaragama of Kurunegala District is the training institute of the Excise Department

Capacity development of Departmental Officers by means of improving knowledge attitudes and skills via theoretical and practical training was the main task of the Human Resources DivisionIt was able to organize various training courses in collaboration with the local and foreign training institutes and the Excise Training College Panadaragama in the year 2018 also

Table 28 - Details of Training Courses conducted by the Excise Training College in the year 2018

Serial No Name of the Course Participants

No of Dates per

Course

Noof Courses

Noof Participants

1 Training Course for Officers attached to duties in Manufactories Warehouses and Distilleries

Officers attached to duties in

Manufactories Warehouses and

Distilleries

02 03 104

2 Training Course for Excise Drivers on maintenance of duty related official documents departmental discipline and essential legal awareness

Excise Drivers 01 04 104

3 Annual Training Course for Firing and Firearm Handling

CEDCEACESuperintendents of Excise Chief

Inspectors of Excise Excise

Inspectors Excise Inspectors

02 09 315

4 Training Course for Development of Integrated Skills for Other Excise Ranks

Sergeant Majors MaleFemale

Excise Guards Sergeants

02 17 570

5 Capacity Development Training Course for Superintendent of Excise appointed on Cover Up basis and Chief Inspectors of Excise promoted in 20161718

Superintendents of ExciseChief

Inspectors of Excise

04 01 26

6 Training Course on DistilleryWarehouse and Manufactory duties and activities for Officers serving in Excise Stations in Northern and Eastern Provinces

Excise InspectorsEG

04 01 45

7 Tamil Language Training Course for Departmental Officers

Excise Inspectors 05 08 206

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

16

bull Local Training Courses

Details of Local Training Courses conducted by other institutes for the Officers of the Department in the year 2018 are as follows

Table 29 -Details of Local Training Courses conducted in the year 2018

No Name of the Course Training Institute Participants

No of Dates per

Course

Noof Courses

Noof Participa-

nts

1 Advanced MS Excel Skills for junior officers

Miloda Excise Guard 02 - 2

2 Advanced Certificate Course on Narcotic Law Implimentation

Colombo School of Business and Management

Excise Inspector 10 - 10

3 Speechcraft Training with the Toastmasters International for Special Grade Officers of All Island Services

SLIDA Additional Commissioner

General of Excise

10 - 1

4 Course on Sinhala Official Letter Writing and Interpretation

NIBM Public Management

Assistant Chief Public Management

Assistant Excise Inspector Excise

Guard

02 - 8

5 Advanced National Diploma in Applied Criminology and Criminal Justice System

Sri Lanka Foundation Institute

Male Female Excise Guards

Every Sunday for a period of one year

- 15

6 English Diploma for Junior Executives

Miloda Excise Inspector Every Friday for a period of one year

- 2

7 Diploma in IT -30th Batch SLIDA Excise Inspector Excise Guard

From 03122018

- 2

8 Scientific Training for Comprehensive Precursor Control Strategy in Sri Lanka

National Dangerous Drugs Control Board

SE Chief Excise Inspector Excise Inspector

Excise Guard

02 - 10

9 Scientific training for comprehensive precursor control strategy in Sri Lanka

National Dangerous Drugs Control Board

Excise Inspector Excise Sergeant Majors Excise

Guard

02 - 10

10 Seminar on Cyber Crimes and the Applicability of Digital Witnesses

Miloda DCE IT Officer Excise

Inspector Excise Guard

01 - 8

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

17

11 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashSri Jayawarenapura Kotte

Excise Driver From 13062018

- 13

12 Financial Regulations in Public Sector

Miloda PMA 02 - 1

13 Training Program On Current Trend of the Internal Audit amp the nature of work

Department of Management Audit

Chief Internal Auditor

01 - 1

14 English Diploma Course for Junior Executives

Miloda Excise Guard One year from

20082018

- 1

15 Diploma Course in English - Level I

SLIDA Chief Inspector of Excise

- 1

16 MS Excel Skills for Junior Executives

Miloda Translator 02 - 1

17 Computer Training Course

ESOFT IT Officer 01 - 1

18 One Day Training Course on Tobacco Industry and Cigarette Manufacturing

Ceylon Tobacco Company

Inspector of Excise

01 16 668

19 Advanced Certificate Course on Narcotic Law Implimentation

Colombo School of Business and Management

Excise Inspector 04 Months from

05082018

- 20

20 Certificate Course on Statistics Analysis (CCSA)

NIBM Excise Inspector Excise Guard

04 Months from

05082018

- 4

21 One day workshop on Malt liquor industry

Lion Beer Company

MaleFemale Excise Guard

01 14 641

22 Training Course for Procurement Process ndashBatch 1

HR Division DCEACE SE OIC

02 01 54

23 Stores and Inventory Management

Miloda Management Assistant

02 - 1

24 General Payroll System Miloda Management Assistant

03 - 2

25 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashKaduwela

KKS 06 - 1

26 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashSri Jayawarenapura Kotte

Excise Driver 06 - 2

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

18

27 Seminar on National Audit Act

Sri Lanka Foundation Institute

ACEAO 01 - 7

28 Workshop on Stress Management

Sri Lanka Foundation Institute

Excise Inspector PMA Excise

Guard

01 - 5

bull Foreign Training Courses

Foreign Training CoursesProgrammes and workshops attended by the Departmental Officers in the year 2018 are given below

Table 210 - Details of Foreign Training Courses attended by the Departmental Officers in the year 2018

No Name of course CentreCountry Name of OfficerDesignation Date

1 PIM International Programme on Strategic Management

Indonesia Mr J Pushpakumara Silva (DCE)

28012018- 04022018

2 ndash do - ndash do - Mr WMMB Wansooriya (DCE)

ndash do -

3 ndash do - ndash do - Mr KMG Bandara (ACE)

ndash do -

4 ndash do - ndash do - Mr AMG Adhikari (ACE)

ndash do -

5 ndash do - ndash do - Mr RMR Bandara (ACE)

ndash do -

6 PIM International Programme on Strategic Management

Australia Mr Gamini Mahagamge (CE)

27022018- 07032018

7 ndash do - ndash do - Mr K Kumarasinghe (DCE)

ndash do -

8 ndash do - ndash do - Mr PC Silva (ACE) ndash do -

9 International Programme on Management

University of Gadjah Mada

Indonesia

Mr RMP Dharmakeerthi (ACE)

22042018- 29042018

10 International Programme on Management

International University of Japan

Mrs BMS Bandara ndash Additional Commissioner General of Excise

08052018- 16052018

11 International Programme on Management

Kasetsart University Bangkok

Mr J Shantha Deva De Silva Asst Commissioner of Excise

15072018- 22072018

12 International Programme on Management Auditing for the Public Sector Internal Auditors

University of Malaysia

Ms MN Priyangika Fernando Chief Internal Auditor

02092018 - 09092018

13 Diploma in Public Procurement and Contract Administration DIPPCA Practical Fulfillment

UK Mr LAD Liyanarachchi(Excise Inspector)

09092018-19092018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

19

14 International Programme on Management

Kasetsart University Bangkok

Mrs AHMSP Abeysinghe Administrative Officer

25112018- 02122018

15 International Programme on Strategic Management in Indonesia

University Gadjah Mada

Mr Sameera Thushan Jayawardena Deputy Commissioner of Excise (Admin)

09122018- 16122018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Chapter 3

3 Implementation of New Policies

31 Introduction32 New Excise Notifications Issued amp Implemented in 2018

Excise Department of Sri Lanka | Performance Report - 2018

22

31 IntroductionNew Excise Regulations and Rules have been enacted as a measure of further enforcement of the government policy of minimizing the use of liquor and tobacco and as a positive approach towards establishing an efficient control over liquor and tobacco industries Among

the above introduction of the Tree Tapping License System (Excise Notification no082018) for the purpose of proper supervision of the Toddy Industry can be considered as a milestone Accordingly 12 Excise Notifications were issued in year 2018 revising the practical issues identified in prevailing Excise Notifications

32 New Excise Notifications Issued amp Implemented in the Year 2018

31 Table New Excise Notifications issued amp implemented within the year

Excise Notification

No

Gazette No amp Date of Issue Description Effective

Date

012018 No 205321 10012018

Opening and Closing hours of the Excise Licensed Premises

11012018

022018 No 205326 10012018

Revision of the Condition No5 of the Excise Notification No666

10012018

032018 No 205441 18012018

Opening and Closing hours of the Excise Licensed Premises (Cancellation of ENNos012018 amp 686)

18012018

042018 No 205442 18012018

Revision of the Condition No5 of the Excise Notification No666

18012018

052018 No 205509 23102018

Revision of the Excise Notification No 1001 by exclusion of the word ldquopulprdquo

23012018

062018 No205509 23012018

Revision of the Excise Notification No 1002 by exclusion of the word ldquopulprdquo

23012018

072018 No 205932 21082018

Excise duty on import of Non Potable Spirits (Cancellation of 999 amp1005)

21022018

082018 No 206602 09042018 Toddy Tapping Licence Fees 16042018

092018 No 206557 06042018

Revision of License Fees on Bottling Toddy (Revision of Excise Notification No1004 )

01042018

102018No 207523 13062018

Revision of Regulations on Non Potable Spirits Imported to Sri Lanka (Updating ENNo 72018)

13062018

112018 No 207524 13062018

Revision of Opening and Closing hours of Toddy Taverns (Revision of ENNo 032018)

13062018

122018 No209150 03102018

Excise duty on import of Non Potable Spirits (Revision of ENNo 072018)

04102018

Cha

pter

3 |

Im

plem

enta

tion

of N

ew P

olic

ies

Chapter 4

4 Auditing

41 Introduction42 Internal Audit Division

Excise Department of Sri Lanka | Performance Report - 2018

24

41 IntroductionInternal audit unit is entrusted with the responsibility of reporting to the Head of the Department having carried out independent evaluations on the effectiveness of the internal systems of the department and coordinating the Head of Department with the officers who are assigned various departmental duties

Specially Internal Audit Division creates the environment for the Head of Department to take necessary and urgent measures to remedy the risk areas related to financial control having conducted Audit and Management Committees on time with the participation of the Departmental Head and a representative from the Auditor Generalrsquos Department

In addition to the above Internal Audit Division assists to reinforce the existing administrative system having studied the weaknesses in administrative systems through identification and focusing on the risk areas in procedures pursued for achieving departmental goals while implementing internal audit programmes prepared in line with the changes of the management and financial environment which exists in the Department

42 Internal Audit UnitActivities of the Internal Audit Division have been carried out based on the internal audit plan of the year 2018 under the direct supervision of the Commissioner General of ExciseIt has also proposed internal control methods required to avert the defects which could be observed in processes of collecting revenue based on Excise ordinance Excise Notifications Financial Regulations and Establishments codes

Audit Programs conducted in the Year 2018

Offices of the Assistant Commissioner of Excise - Kalutara Kandy Galle Rathnapura

GampahaOffices of Excise Superintendents - Kalutara Hambantota Kandy Galle

Matara Kegalle Ratnapura GampahaExcise Stations - Hambantota Tangalle Padukka Kandy

Elpitiya Negombo Matara Kegalle Ruwanwella Rathanapura Balangoda Poogoda Gampaha Meerigama

Special Operations Bureaus of Excise - Kandy GalleLicensed Premises - 6 licensed premises under the Excise

Stations of Negombo and Galle

Five Management Audit Committee meetings have been conducted under the patronage of the Commissioner General of Excise and the participation of all staff officers in the Excise Head Office and the Audit Superintendent of the Government Audit Unit in the year 2018 Measures have been taken to implement the decisions taken at Management Audit Committee meetings held at the Ministry through all staff officers and to discuss the observations and issues raised by Auditor Generalrsquos queries and internal audit reports for the purpose of strenghthening the internal control of the Department

Internal Audit Division has been able to guide the Department to achieve its aims and targets through all these programs

Cha

pter

4 |

Aud

iting

Chapter 5

5 Accounts Division

51 Introduction52 Revenue Account53 Reward Fund Account54 Appropriation Account (2018)55 Analysis of Income and Expenditure56 Advance Account

Excise Department of Sri Lanka | Performance Report - 2018

26

51 IntroductionThis Department has fulfilled all the duties related to excise revenue on behalf of the Sri Lankan Government in its history of over one hundred years However several of the revenue sources out of which we gathered income had to be transferred to Provincial Councils as per the 13th amendment to the Constitution Revenue Sources thus transferred are as follows

1 Annual Excise License Fees

2 Rent Sales

3 Fines imposed by Courts

Following taxes and fees are charged by the Excise Department

Government Revenue Head Relevant Taxes and Fees

1002-04-01 - All receipts related to Excise Duties

1 Excise Duties

2 Late Charges on Excise Duties

3 Purchase of Spirits (Local and imported)

4 License Fees

5 Excise License Application Fees

6 Renewal of Excise Licenses

7 Transfer of Excise LicensesChange of Names and addresses

8 Charges on Toddy Collecting Centre

1002-06-00 - All receipts related to Tobacco

1 TobaccoTax (Local and imported)

2 License fees for Tobacco Manufacturing

3 Application fees for Tobacco Manufacturing License

4 Renewal of Tobacco Manufacturing Licenses

5 Transfer of Tobacco Manufacturing Licenses Change of Names and addresses

6 Late fees

7 Charges on storing tobacco products

Main tasks carried out by the Accounts Division are as follows

bull Collection of Excise Revenue

bull Incurring Recurrent and Capital Expenses

bull Public Officersrsquo Advance Account Activities

bull Supplying all Departmental Requirements

bull Maintaining the Reward Fund

Following activities are done by the Accounts Division parallel to the process of keeping accounts on the above tasks

bull Preparing the Revenue Accounts for the Excise Revenue

bull Preparing the Departmental Appropriation Account

bull Preparing the Public Officersrsquo Advance Account

bull Preparing the final accounts for the Reward Fund

Cha

pter

5 |

Acc

ount

s Div

isio

n

Excise Department of Sri Lanka | Performance Report - 2018

27

52 Revenue AccountThis department gathers and keep records of the Excise and Tobacco tax income intended for the Sri

Lankan Government revenue Excise revenue of the previous 6 years is given in the following chart

Table 51 - Revenue of Preceding Years

Year Excise Duty (Rs) Tobacco Tax (Rs) Total Tax (Rs)2018 113890332214 45367003 1139356992172017 113214008524 45749663 1132597581872016 120238067703 39819451 1202778871542015 105263548521 34049349 1052975978702014 69087998769 35606823 691236055922013 66008326747 33042507 66041369254

53 Reward Fund AccountExcise Department operates a reward fund which is nourished by the composition fees imposed on acts of violating the excise license regulations and rewards are paid out of this Fund for persons who contribute to said tasks

In addition to the above 15 of the annual income of the reward fund is annually transferred to the Consolidated Fund Receipts for the year 2018 was Rs1778 million and Rs1129 million have been incurred as rewards and other expenses while Rs 325 million has been transferred to the Consolidated Fund

Table 52 ndash Details of the Reward Fund

2018(Rs) 2017 (Rs) 2016 (Rs)Receipts 177875203 133366877 136954590Payments

bull Composition Fees 101516518 76643861 71173912bull To Government Consolidated Fund 32579338 20339024 21933812bull For Special Raids - 600000 771050bull For Trainings and Academic Activities - - 2331515bull For Sports Recreation and Education - 50000 -bull Purchase of library books - - -bull Purchase of Furniture and Equipment - 3939940 1194000bull Purchase of Computers 11400000 - -

Total Expenditure 145495856 101572825 97404289

54 Appropriation Account (2018)All expenses required for fulfilling departmental objectives are made from this account

Table 53 - Appropriation Account

Type of Expenditure Estimated Provision (Rs) Expenditure(Rs)

Personnel Remunerations 671450000 658619293

Other Recurrent 455776000 159066161

Capital 529974000 183786422

Total 1657200000 1001471876

Cha

pter

5 |

Acc

ount

s Div

isio

n

Excise Department of Sri Lanka | Performance Report - 2018

28

55 Analysis of Income and ExpenditureExcise income is generated through two main sources Income generated in the year 2018 is given below

Excise Revenue - 113890332214Tobacco Tax Revenue - 4545367003

Total Revenue - 113935699217

Departmental expenditure can be categorized as recurrent and capital Expenditure incurred in 2018 is as follows

Recurrent Expenditure - 817685455Capital Expenditure - 183786421

Total Expenditure - 1001471876

56 Advance Account This Division provides loan advances for the entire staff of the Department by the Government Officers Advance Account An amount of Rs59837200 has been given out by this account as distress loans for 374 officers special advances for 92 officers and festival advances for 759 in the year 2018

Table 55 - Advance Account Particulars

Description

2018 2017 2016

Amountallocated for the

Department

Actual value

Amount allocated for the

Department

Actual value

Amount allocated for the

Department

Actual value

Receipts 60000000 59837200 45000000 45572284 38000000 37976126

Minimum Receipt Limit 37000000 36442370 34000000 34426562 30000000 31465892

Maximum Debit Limit 250000000 163631147 177000000 140236317 171000000 129234392

Table 56 ndash Acquisition of Capital Assets

Vote No Detail Total Expenditure (Rs)

248-1-1-2102 Furniture and Office Equipment 11235454

248-1-1-2103 Machinery and Plants 17000000

248-1-1-2104 Construction of Buildings i Head Office

ii Regional Offices

47997925 69978561

Cha

pter

5 |

Acc

ount

s Div

isio

n

Chapter 6

6 Law Enforcement

61 Introduction62 Legal Division63 Bureaus of Excise Special Operations

Excise Department of Sri Lanka | Performance Report - 2018

30

61 IntroductionLaw Enforcement Division is under the supervision of the Commissioner of Excise (Law Enforcement) and Deputy Commissioner of Excise (Law Enforcement)

Following activities were monitored by this Division

i Setting detection targets and supervision of Excise Officers

ii Conducting progress review meetings at regional level

iii Recommendation of special commendations

iv Levying composition fees for technical crime reports

v Collecting and analyzing of information on detections

vi Taking necessary actions for public petitions

vii Coordinating with parallel institutions and attending relevant meetings

Department was able to achieve 49312 detection targets rendering a higher contribution for implementing government policy in the year 2018 A large number of massive detections of illegal liquor drugs and imported contraband liquor stocks could be carried out through motivation of Excise Officers attached to the regional stations Special Operations Bureaus and the Narcotic Unit

Rs25362916500 was collected as fines having taken legal actions against 49312 detections carried out in the year 2018 Confiscation of 10000 litres of Spirits with a market value over Rs6 crores imported to the country having submitted forged documents to Sri Lanka Customs was one of the most outstanding detections carried out by the officers attached to the Law Enforcement Division A case was filed in this regard and a fine of Rs350000 was imposed by the Magistrate Courts Negombo

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

31

Tabl

e 6

1 ndash

Det

ails

of D

etec

tions

Dis

tric

t

Exc

ise

Ord

inan

cePo

ison

sOpi

um a

nd D

ange

rous

Dru

gs

Ord

inan

ceTo

bacc

o Ta

x A

ctN

atio

nal A

utho

rity

Act

on

Tob

acco

and

Alc

ohol

Total Noof Detections

UMA

PUML

PUDS

P of U

UST

UPT

UPA

USA

USFL

Cocane

Cannabis

Heroine

Other Narcotic

Drugs

Contraband Cigarettes

Other Tobacco Related

Selling Cigarettes to persons

under age of 21 yrs

Smoking in Public Places

Col

ombo

381

1054

1

461

144

258

202

1736

434

1921

867

00

4220

Kal

utar

a

114

149

1570

623

587

40

6519

096

240

22

00

3160

Gam

paha

98

331

05

921

215

320

51

384

676

418

16

019

150

40K

andy

3215

1165

29

414

286

269

063

112

118

474

5161

431

16M

atal

e

23

3120

0

1210

50

512

80

53

022

10

053

5N

uwar

a- E

liya

3

114

29

120

046

516

40

258

160

085

206

1181

Kur

uneg

ala

204

3133

66

759

432

680

100

525

5422

1930

4054

Putta

lam

791

1358

33

666

07

900

206

180

039

564

7927

3190

Bad

ulla

7

928

4

180

361

012

729

60

30

37

1189

013

81M

onar

agal

a

96

265

316

252

217

736

081

60

050

039

942

Gal

le

21

513

410

91

1637

44

249

644

767

53

101

00

2822

Mat

ara

1521

923

3

031

021

123

40

62

00

048

099

9H

amba

ntot

a

1918

412

10

439

016

815

20

102

50

131

84

1045

Rat

hnap

ura

61

153

1203

7

332

6218

042

55

5025

354

1729

Keg

alle

95

1813

65

709

025

00

60

01

20

4116

32A

nura

dhap

ura

471

117

95

3425

323

960

107

301

911

08

2616

Polo

nnar

uwa

3612

419

0

10

4250

030

00

11

03

595

Jaffn

a9

29

58

711

551

175

03

00

162

850

147

143

3090

Vavu

nia

0

03

17

511

00

353

05

00

36

154

5755

1M

anna

r

10

2

623

018

100

130

00

1929

170

291

Kill

inoc

hchi

7

096

99

253

02

00

00

019

960

457

6M

ulai

thiv

u3

220

1

018

92

33

03

00

388

028

483

Bat

icol

a6

437

51

40

998

02

00

125

351

216

606

Am

para

00

10

5627

211

659

036

62

539

624

67

1112

Trin

com

alee

180

332

0

710

2997

012

00

314

2724

645

Nar

cotic

- Uni

t

00

4

00

00

142

466

622

16

00

011

15B

SO25

129

1631

4

240

690

304

017

13

91

00

2586

Tot

al 1

814

83

9 2

122

4 9

1

760

5

502

3

1 2

450

323

0

212

361

6

217

1

48

21

39

1

331

10

36

1

866

4

931

2

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

32

Note- Definitions of Acronyms used in the Table 61UMA= Unlawful Manufacture of ArrackPUML= Possession of Unlawfully Manufactured LiquorPUDS= Possession of Unlawfully Distilled SpiritP of U= Possession of UtensilUST= Unlawful Sale of ToddyUPT= Unlawful Possession of ToddyUPA= Unlawful Possession of ArrackUSA= Unlawful Sale of ArrackUSFL= Unlawful Sale of Foreign Liquor

62 Legal DivisionLegal Division operated under the direct supervision of the Additional Commissioner General of Excise (Revenue Policies amp Administration)

Scope of this Division includes supplying and forwarding required information pertaining to cases filed by licensees and Excise Officers to the Attorney Generalrsquos Department appearing before the Courts for such cases representing the Commissioner General of Excise and rendering legal assistance for notifications circulars rules and regulations issued by the order of Commissioner General of Excise

Moreover it works in collaboration with the Attorney Generalrsquos Department Legal Draftsmenrsquos Department and other relevant institutes and departments and take necessary actions related to legal issues of regional excise stations and licensed premises

Table 62 ndash Classification of Cases

Classification of Cases Noof Cases in 2018

Supreme Court Cases 05

Appeal Court Cases 07

63 Bureaus of Excise Special OperationsNarcotic Unit Colombo has been established for controlling narcotic drugs covering the whole island and the Special Operation Bureau Colombo has also been established for detection of islandwide illegal liquor and drugs as well as the discrepancies of licensees and taking actions against them In addition to the above four other special operations bureaus

have been established in CentralNorth Western Southern and North Central Provinces All these units operate under the supervision of the Commissioner General of Excise Commissioner of Excise (Law Enforcement) and the Deputy Commissioner of Excise (Law Enforcement)

bull Excise Narcotic Law Enforcement Unit

The Narcotics Unit which was established in November 1985 for the purpose of enforcing the Law under the Poisons Opium and Dangerous Drugs Ordinance has been operating in No 15 Park Avenue Colombo 08 since 10032016

1115 detections have been carried out by the Narcotics Unit during the year 2018 out of which 1091 detections were on narcotic drugs while 622 detections were on Heroine and 466 detections on Ganja Cannabis In addition to the above 03 detections on other drugs18 detections under the Excise Ordinance and 06 detections under Tobacco Tax Act have been carried out Rs 68 Million has been charged as fines for the cases filed in the High Courts and the Magistrate Courts with respect to the above raids

bull Special Operations Bureau (Colombo)

This Bureau which functions as a Unit of curbing all excise crimes in the island based on complaints received to the Commissioner General of Excise from the general public has carried out 2586 detections and the Rs232 million of fines have been collected 73 Technical Crime Reports have been submitted by this Bureau related to violation of conditions by licensed premises within the year and a composition fee of Rs15 million has been accumulated to the government by the end of the year 2018

bull Special Operations Bureau - (Central Province)

A total sum of Rs80 million has been earned to the Government by this unit as fines having conducted 1632 successful raids including 26 raids on narcotic drugs and illicit liquor distillation

This bureau has submitted 02 Technical Crime Reports with respect to the violations of conditions by licensed

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

33

premises and added Rs 60000 to the excise income by the end of the year 2018

bull Special Operations Bureau - (Southern Province)

Southern Provincial Special Operations Bureau is established in Galle for carrying out operations in the Southern Province

This unit has been able to carry out 1394 successful detections during the year under review and add Rs72 million worth fines to the Government having filed cases against them

In addition to the aboveit has been able to bring in a composition fee of Rs12 million through 21 Technical Crime Reports pertaining to violations of conditions by licensed premises

bull Special Operations Bureau - (North Central Province)

North Central Provincial Special Operations Bureau

which is located in Anuradhapura city for conducting its operations in Northern amp North Central Province

This unit has been able to carry out 1338 detections during the year under review and charged Rs100 million as fines through cases filed based on said detections

bull Special Operations Bureau - (North Western Province)

North Western Provincial Special Operations Bureau is located in Kurunegala City

This unit has been able to carry out 1607 successful raids during the year under review It has earned Rs108 million worth fines having filed cases based on these detections Further Rs 02 million has been accumulated to the government as composition fees having submitted 12 Technical Crime Reports against licensed premises which have breached excise conditions

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

34

Tabl

e 6

3 ndash

Det

ails

of D

etec

tions

Car

ried

Out

by

the

Spec

ial O

pera

tions

Bur

eaus

Uni

t

Exc

ise

Ord

inan

ce

Pois

onsO

pium

an

d D

ange

rous

D

rugs

O

rdin

ance

Toba

cco

Tax

Act

Nat

iona

l A

utho

rity

Act

on

Tob

acco

and

A

lcoh

ol

Total Noof Detections

UMA

PUML

PUDS

P of U

UST

UPT

UPA

USA

USFL

Cocane

Cannabis

Heroine

Other Narcotic Drugs

Contraband Cigarettes

Other Tobacco Related

Selling Cigarettes to persons under

age of 21 yrs

Nar

cotic

- -

4 -

-

-

-

-

14

466

622

3 6

- -

-

1115

SO

B(C

entra

l)26

411

01 -

2521

01

4519

212

50

81

00

1632

SO

B (

NW

P)

9311

1344

- 0

310

537

3827

49

80

016

07

SO

B(S

outh

ern)

90

7847

9 -

382

417

544

125

210

50

00

1394

SO

B(N

CP)

19

31

966

- 49

63

973

245

06

20

013

38

SO

B(C

olom

bo)

251

29

163

1 -

4 24

0 6

90

304

17

1 3

9 1

- -

2586

Tota

l65

3

123

5

525

- 8

1 56

9 14

32

4 1

061

582

662

20

43

12

- -

967

2

Not

e-

Def

initi

ons o

f Acr

onym

s use

d in

the

Tabl

e 6

3U

MA

= U

nlaw

ful M

anuf

actu

re o

f Arr

ack

PUM

L= P

osse

ssio

n of

Unl

awfu

lly M

anuf

actu

red

Liqu

orPU

DS=

Pos

sess

ion

of U

nlaw

fully

Dis

tille

d Sp

irit

P of

U=

Poss

essi

on o

f Ute

nsil

UST

= U

nlaw

ful S

ale

of T

oddy

UPT

= U

nlaw

ful P

osse

ssio

n of

Tod

dyU

PA=

Unl

awfu

l Pos

sess

ion

of A

rrac

kU

SA=

Unl

awfu

l Sal

e of

Arr

ack

USF

L= U

nlaw

ful S

ale

of F

orei

gn L

iquo

r

Cha

pter

6 |

Law

Enf

orce

men

t

Chapter 7

7 Revenue Operations Division

71 Introduction72 Information Technology Division 73 Revenue Operations Division74 Types of Excise Licenses 75 Excise Licenses which operated in the year 2018

Excise Department of Sri Lanka | Performance Report - 2018

36

71 IntroductionRevenue Operations Division is operated by two Deputy Commissioners of Excise under the supervision of the Commissioner General of Excise and the Deputy Commissioner of Excise (Revenue Operations and Law Enforcement) VizDeputy Commissioner of Excise (Revenue Licenses) and Deputy Commissioner of Excise (Supply Chain Regulations amp IT)

72 Information Technology UnitThis unit has been established under Deputy Commissioner of Excise (Supply Chain Regulations amp IT)

This unit extends its assistance to monitor and maintain the software system (LRARS) which operates in the license division for registration and issuing of liquor licenses and thereby contributes to provide customers a faster service

Further updating and maintaining the official web site is one of the key roles of the IT division and the website is being redesigned with the intension of providing a higher customer service

Feeding data to the software pertain to payment of rewards to the officers serving in the Department and obtaining relevant reports are done by this unit and Rs82466139 of reward allowances for officers have been calculated with computer assistance for Rs 133474335 of composition fees charged with respect to 4952 Technical Crime Reports and submitted to the Accounts Division for the year 2018

In addition to the above IT Unit extends its services by way of identifying the IT requirements of the Department gathering relevant information assisting the Technical Evaluation Committees and by resource contribution for IT training courses

Necessary measures are being taken to obtain IT assistance to the Department under the Public Sector Efficiency Strengthing Project (PSESP) which is implemented by the World Bank and the Europian Union Approval of the Ministry of Finance has been granted to receive an IT Solution to the Excise Department and the consent has been expressed by the Information amp Communication Technology Agency

to render the required consultancy and resources for this endeavor Accordingly as the initial phase of the above a web interface has been created by our department for the RAMIS Project implemented by the Department of Inland Revenue

73 Revenue Operations UnitThis Division operates under the supervision of the Deputy Commissioner of Excise (Revenue Licenses) It carries out tasks related to granting approval to Divisional Secretaries to issue licenses for selling liquor directly issuing licenses for liquor manufactories distilleries storeswarehouses and vinegar manufactories issuing new licenses annual renewals and related tasks granting approval for all activities of the liquor industry including manufacturing of liquor and issuing of spirits In addition to above it issues all island liquor transport permits and also maintains files pertain to all liquor licenses

74 Types of Excise LicensesTypes of Excise licenses issued by this Department-

FL 1 Licence to manufacture malt liquorFL 1 A Licence to manufacture country

made foreign liquorFL1 B Licence to manufacture milk punch

andor wineFL1 C Licence to manufacture country

made foreign spirits from spirits distilled from the coconut or any of its products other than toddy

FL 3 Wholesale Licence for liquorFL 4 Retail Licence for liquorFL 5 Foreign Liquor Tavern License FL 7 Hotel LicenceFL 8 Hotel Bar LicenceFL 9 Entertainment Bar Licence for

CinemasFL 10 Railway Restaurant LicenceFL 11 Restaurant LicenceFL 12FL 13

Rest House LicenceProprietary Club License

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

37

FL 13 A Members only ClubsSocial Club Licence

FL 14 Occasional LicenceFL 15 Supplementary Licence to extend the

hours of saleFL 16 Auctioneerrsquos LicenceFL 17 Rectified Spirits LicenceFL 18 Medicated Wine Licence

FL 22 A Licence for retail sale of Beer Ale Stout and Wine

FL 22 B Licence for consumption of Beer Ale Stout and Wine at the premises

Special Licence issued under the Excise Notification 936

Licence for Storage and Warehouses

Licence for distributing (Manufacturersrsquo Wholesale) ArrackBeerForeign liquor

Licences for manufacturing Industrial Products usingEthyl Alcohol

Licence for selling wine spirits

Licence for the importation and possession of non- potable spirit

Licence for manufacturing amp selling processed Molasses Palmyra Special Coconut Arrack and or for manufacture amp issue to the wholesale outlets

Distillery License

License to manufacture Vinegar

License for bottling toddy

License to collect toddy

License for bottling

License for production and sale of fermented toddy

License for exporting liquor

License for importing foreign liquor

License for Toddy Taverns sold by Tender

License for importing foreign liquor

License for manufacturing tea cider

Toddy and Arrack licence for Estate Canteens

Special Three year approval for hotels (Boutique Villas)

Auxiliary Licenses

bull License for selling Arrack (AFL 1AFL2 AFL3 AFL4)bull License for selling bottled toddy

75 Excise Licenses issued amp operated in the year 2018

Table 71 Number of Distillery and Manufactory Licenses operated in the financial year of 2018

Table 72 Number of foreign liquor Licenses operated in the financial year of 2018

Table 73 Number of foreign liquor Licenses operated in the financial year of 2018

Table 74 New Licenses issued from 2006 to 2018

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

38

Tabl

e 7

1 N

umbe

r of

Dis

tille

ry a

nd M

anuf

acto

ry L

icen

ses O

pera

ted

in th

e Fi

nanc

ial Y

ear

of 2

018

Dis

tric

tL

icen

ses

for

Spir

it D

istil

leri

es

Lic

ense

s fo

r Arr

ack

Man

ufac

tori

es

Lic

ense

s for

Cou

ntry

m

ade

fore

ign

liquo

r m

anuf

actu

ring

lice

nses

Lic

ense

s for

m

anuf

actu

ring

med

icin

al

prep

arat

ions

incl

udin

g E

au-d

e-co

logn

e

Lic

ense

s fo

r Vin

egar

M

anuf

acto

ries

Bee

r M

anuf

actu

ring

L

icen

ses

AM

06G

rand

To

tal

Col

ombo

16

223

--

1244

Gam

paha

27

47

-1

1031

Kal

utha

ra4

53

31

-4

20K

andy

13

11

--

915

Mat

ale

--

--

--

--

Nuw

araE

liya

--

--

--

55

Gal

le-

--

--

-5

5M

atar

a-

-2

--

--

2H

amba

ntot

a-

--

--

-3

3Ja

ffna

33

--

--

410

Man

nar

--

--

--

--

Vavu

niya

--

--

--

33

Kili

noch

chi

--

--

--

--

Bat

tical

oa-

--

--

-5

5A

mpa

ra1

--

--

--

1Tr

inco

mal

ee-

--

--

-3

3K

urun

egal

a1

1-

--

16

9Pu

ttala

m1

1-

--

-5

7A

nura

dhap

ura

--

--

--

77

Polo

nnar

uwa

--

--

--

11

Bad

ulla

-2

--

--

68

Mon

arag

ala

2-

--

--

-2

Rat

hnap

ura

--

--

--

66

Keg

alle

--

--

--

--

Mul

laiti

vu-

--

--

--

-To

tal

1628

1234

12

9418

7

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

39

Tabl

e 7

2 N

umbe

r of

For

eign

Liq

uor

Lic

ense

s Ope

rate

d in

the

Fina

ncia

l Yea

r of

201

8

Distr

ict

Fore

ign

Liqu

or

whole

sales

lic

ence

s FL-

3

Fore

ign

Liqu

or R

etail

licen

ses F

L-4

Fore

ign L

iquo

r Ta

vern

Lice

nse

FL-5

Hotel

Li

cens

es

FL-7

Hotel

bar

Lice

nses

FL-

8En

terta

inm

ent

bar l

icens

es F

L-9

Railw

ay

resta

uran

t FL

-10

Resta

uran

t FL

-11

Rest

Hous

e FL

-12

Prop

rieta

ry

Club

Li

cens

e-FL

13

Mem

bers

On

ly Cl

ub

licen

ses

FL13

A

Recti

fied

sprit

s lic

ense

FL

-17

Gra

nd

Tota

l

Col

ombo

2119

53

8316

906

0121

22

142

-73

5G

ampa

ha10

119

-93

113

3-

893

-2

143

3K

alut

hara

224

144

725

-13

5-

1-

167

Kan

dy1

793

5773

1-

264

16

125

2

Mat

ale

-27

-32

36-

-12

1-

1-

109

Nuw

araE

liya

111

25

2629

1-

243

-3

-20

4G

alle

349

-82

82-

-25

1-

2-

244

Mat

ara

-32

-30

293

-14

3-

8-

119

Ham

bant

ota

117

-22

213

-2

1-

--

67Ja

ffna

230

-10

11-

-10

--

5-

68M

anna

r-

4-

22

--

31

-1

-13

Vavu

niya

-11

-5

61

-4

1-

--

28K

ilino

chch

i-

--

22

--

--

--

-4

Bat

tical

oa1

22-

1214

--

71

--

-57

Am

para

121

-11

11-

-5

1-

1-

51Tr

inco

mal

ee1

13-

1419

2-

7-

--

-56

Kur

uneg

ala

156

-23

232

-23

4-

--

132

Putta

lam

-33

211

113

-8

4-

1-

73A

nura

dhap

ura

246

-30

32-

-5

1-

--

116

Polo

nnar

uwa

-16

-18

20-

-6

1-

--

61B

adul

la1

50-

3130

1-

193

-2

-13

7M

onar

agal

a-

24-

1819

--

72

-1

-71

Rat

hnap

ura

161

-12

194

-15

31

--

116

Keg

alle

-37

-17

173

-15

1-

2-

92M

ulla

itivu

-1

-2

2-

-3

--

--

8To

tal

4910

8014

705

862

381

554

463

782

3413

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

40

Tabl

e 7

3 N

umbe

r of

fore

ign

liquo

r L

icen

ses o

pera

ted

in th

e fin

anci

al y

ear

of 2

018

Dis

tric

t

Bee

r A

le S

tout

an

d w

ine

licen

se

for

reta

il sa

le

22A

Bee

r A

le S

tout

an

d w

ine

licen

se fo

r co

nsum

ptio

n in

the

prem

ises

22B

Spec

ial T

hree

Ye

ar A

ppro

val f

or

Bou

tique

Vill

as

Est

ate

Can

teen

Se

lling

Arr

ack

Todd

y Ta

vern

Lic

ense

s

Est

ate

Can

teen

Se

lling

Tod

dy

Bot

tled

Todd

y M

anuf

acto

ry

Lic

ense

s

Arr

ack

Who

lesa

le

licen

ses

Gra

nd

Tota

l

Col

ombo

3018

21-

--

--

69G

ampa

ha43

428

--

--

-93

Kal

utha

ra8

89

-1

1-

431

Kan

dy15

135

-2

2-

-37

Mat

ale

912

7-

--

--

28N

uwar

aEliy

a16

45

-5

--

-30

Gal

le5

1713

--

--

-34

Mat

ara

11

5-

--

--

7H

amba

ntot

a-

46

--

--

111

Jaffn

a-

-2

--

--

-2

Man

nar

11

--

24-

--

26Va

vuni

ya3

--

-41

--

-44

Kili

noch

chi

--

--

50-

--

50B

attic

aloa

92

12-

6-

-3

32A

mpa

ra-

--

--

--

--

Trin

com

alee

21

3-

3-

-1

10K

urun

egal

a16

4-

-5

--

-25

Putta

lam

157

2-

24-

--

48A

nura

dhap

ura

25

2-

1-

-1

11Po

lonn

aruw

a4

2-

--

--

-6

Bad

ulla

162

--

25

--

25M

onar

agal

a7

6-

--

--

-13

Rat

hnap

ura

25

-2

22

--

13K

egal

le5

5-

--

--

-10

Mul

laiti

vu-

--

-24

--

-24

Tota

l20

915

910

02

190

10-

1067

9

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

41

Table 74 - New Licenses issued from 2006 to 2018

Year Number of New Licenses issued

2006 35

2007 42

2008 36

2009 40

2010 51

2011 41

2012 55

2013 62

2014 83

2015 52

2016 38

2017 10

2018 74

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Chapter 8

8 Excise Duties on Locally Manufactured Liquor Spirits Tobacco amp Cigarettes

81 Introduction82 List of Licensed Liquor Manufacturers83 List of Liquor Manufacturers with Suspended Licenses 84 List of Licensed Distilleries 85 List of Licensed Stores and Warehouses 86 List of Licensed Vinegar Manufacturers 87 List of Excise Licensees for Manufacturing Industrial Products88 Liquor Production and Tax Income in 201889 Spirit Manufacturing issuing in 2018 810 Tobacco Tax811 Income Analysis

Excise Department of Sri Lanka | Performance Report - 2018

44

81 Introduction

Calculation of liquor tax income and operating the relevant computer data as well as maintenance of reports data and documents pertaining to liquor manufactories warehouses and distilleries are carried out by the Revenue Division under the supervision of the Commissioner General of Excise and the Deputy Commissioner of Excise (Revenue and License)

Liquor manufactories warehouses and distilleries toddy taverns and vinegar manufactories operate under full supervision of the Excise Department Local liquor (Arrack) Country Made Foreign Liquor Wine Sake Bottled Toddy and Beer are manufactured in manufactories Arrack and foreign liquor are considered as hard liquor while toddy wine and beer are considered as soft liquor

Ethyl Spirits are manufactured in Distilleries the spirits manufactured in Sri Lanka are categorized as Rectified Spirits Coconut Spirits and Palmyrah Spirits Coconut and Palmyrah Spirits are distilled from Coconut and Palmyrah toddy while rectified spirits are distilled in Sevenagala and Palwatta Distilleries from Molasses which is a byproduct of sugar production

Rectified spirits are manufactured using the byproduct which is produced in the process of manufacturing Sake with corn starch as the base Further Ethyl Spirits are imported for liquor manufacturing and for industrial purposes

05 liquor manufactories namely Seeduwa Bandarawatta Seeduwa new warehouse Kalutara warehouse No01 Nawayalathenna Warehouse and Badulla warehouse operated under Distilleries Company of Sri Lanka (Pvt) Ltd and 02 manufactories namely Walisara and Aluthgama operated under WMMendis Company In addition to above 16 liquor manufactories are being operated in Sri Lanka at present

82 List of Licensed Liquor Manufacturers

I Distilleries Company of Sri Lanka Ltd 110 Norris Canal Road Colombo 10

II Rockland Distilleries LtdNo16024 Kirimandala Mawatha Colombo 05

III International Distillers Ltd Kotalawala Kaduwela

IV WM Mendis amp Company Ltd Welisara Ragama

V Periceyl Company (Pvt) Ltd No 110 Norris Canal Road Colombo 10

VI V A Distilleries (Pvt) LtdNo324High LevelRoad Galagedara Padukka

VII Acme Lanka Company LtdNo731 Old Road Hanwella

VIII Classic Distilleries (Pvt) Ltd No565 Mihindu MawathaMalambe

IX Manori Lanka Company (Pvt) Ltd No2771 Jayamalapura Gampola

X Nippon Expo Company Ltd No 152 Nagahakandawatta Palugama Dompe

XI Randenigala Distilleries Ltd No 25586 Korathota Kaduwela

XII Sri Lanka Distilleries Ltd Mestiya Wadduwa(No operation in 2016)

XIII Scotland Distilleries Company Ltd Passara Road Vineethagama Badulla

XIV Thikkam Distilleries Wadamarachchi Palmyrah Coconut Development Society Alwai Point Pedro (No operation in 2016)

XV Uva Glen Company (Pvt) Ltd Millewa Moragahahena

XVI Valikamam Distilleries Walikamam Palmyrah Coconut Development Society Navali Maipay

XVII Varani Distilleries Ltd Thenmaarachchi Palmyrah Coconut Development Society Point Pedro RoadWarani

XVIII Synergy Hotel amp Holdings (Pvt) Ltd Payagala

XIX Royal Casks (Pvt) Ltd Galagedara PadukkaXX Asia Pacific Brewery (Lanka) Ltd

MawathagamaXXI Lion Brewery Ltd No 254 Colombo Road

BiyagamaXXII Hingurana Distilleries (Pvt) Ltd

Samanabadda ThittapattaraXXIII Randiya Marketing Services (Pvt) Ltd No

7 Morukkuliya Mawatha Dankotuwa

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

45

83 List of Liquor Manufacturers with Suspended License

I Wayamba Distilleries (Pvt) Ltd ndash Malkaduwawa Kurunegala

84 List of Licensed Distilleries I Distilleries Company of Sri Lanka PLC

Seeduwa11 Seeduwa Distillery - Seeduwa12 Beruwala Distillery - Beruwala

II WM Mendis amp Company Ltd - Aluthgama

III Sri Lanka Distilleries Mestiya Wadduwa

IV Rockland Distilleries - Marawila

V Acme Distilleries - Wijeratna Watta Dummalasooriya

VI Palwatta Distilleries - Palwatta

VII Sewanagala Distilleries ndash Sewanagala

VIII Royal Casks Distillerie-s Galagedara

IX Varani Distilleries-Thenmaarachchi Palmyrah Coconut Development Society

X Walikamam Palmyrah Coconut Development Society

XI Hingurana Distillery Korambe Dompe

XII Cooperative Distillery - Payagala

XIII Thikkam Distillery - Wadamarachchi Palmyrah Coconut Development Society- Point Pedro

XIV Galoya Plantation Ltd- Ampara

85 List of Licensed Stores and Warehouses

01 Distilleries Company of Sri Lanka PLC i Seeduwa Old Warehouse ii Seeduwa Warehouse No03 iii Kalutara Warehouse No02 iv Mirishena Warehouse v Thekkawatta Warehouse vi Nawayalathenna Warehouse

02 W M Mendis amp Company Ltd - i Walisara Warehouse ii Moragalla Warehouse

03 Periceyl Company (Pvt) Ltd Nawayalathenna Warehouse

04 Rockland Distilleries i Marawila Warehouse ii Thittapattara Warehouse

05 International Distilleries- East India Warehouse Kothalawala Kaduwela

06 Walikamam Palmyrah Coconut Development Society- Walikamam Warehouse

07 Wadamarachchi Palmyrah Coconut Development Society - Thikkam Warehouse

08 Thenmaarachchi Palmyrah Coconut Development Society- Warani Warehouse

86 List of Licensed Vinegar Manufacturers I CDFonseka amp Sons (Pvt) Ltd - Eluwila

Panadura

II Yasara Vinegar ManufacturersndashVimal Vila Siripathi Para Kaluwamodara Aluthgama

III Anuja Vinegar ManufacturersndashPitahena Beruwala

IV Ranviru Vinegar ndash Kande Vihara RoadKaluwamodara Aluthgama

V Sudu Pol Vinegar - Aluthgama Kaluwamodara

VI RGMarketing Vinegar Manufacturers-Darga Town

VII Saviya Vinegar Manufacturers- Payagala

87 List of Excise Licencees for Manufacturing Industrial Products

i International Cosmetics (Pvt) Ltd No146 Dawson Street Colombo

ii Ansell Lanka Pvt Ltd Biyagama Export Processing Zone Biyagama

iii Interfarm (Pvt) Ltd Madapatha Street Piliyandala C

hapt

er 8

| E

xcis

e D

utie

s on

Loc

ally

Man

ufac

ture

d L

iquo

r Sp

irits

Tob

acco

amp

Cig

aret

tes

Excise Department of Sri Lanka | Performance Report - 2018

46

iv Plant Lipids (Pvt) Ltd No60 Sir Anagarika Darmapala Mawatha Colombo 03

v Astern Ltd No688 Galle Road Ratmalana

vi 609 Manufactures No117 Darmapala Mawatha Baddegama Pita Kotte

vii Naturersquos Beauty Creations No643 Kidelpitiya Puswelhena Millawa Horana

viii HDDESExtracters (Pvt)Ltd No309 Jayantha Weerasekara Mawatha Colombo 10

ix Beauty Expert (Pvt) Ltd No73 2nd Floor Majestic City Colombo 04

x Department of Indigenous Medicines Colombo Municipal Council Maradana Colombo -10

xi Sri Lanka Ayurvedic Drugs Corperation No94 Old Kotte Road Navinna Maharagama

xii Hemas Manufacturing LtdNo36 Bristol Street Colombo -01

xiii Ceylon Cold Stores No01 Justice Akbar Mawatha Colombo -10

xiv Pilapitiya Ayurvedic Manufactures Amupitiyahena Kuda Oduwa Hoarana

xv Tropic Fishery (Pvt) LtdNo161 Tammita Street Negambo

xvi FDKLanka Drugs Company Ring Road 2nd Phase Export Processing Zone Katunayake

xvii Bimal Herbal (Pvt) Ltd No02 Abaya Road Kolonnawa

xviii Harumi Holdings (Pvt) Ltd Poruwathanda Horana

xix CBLFoods International (Pvt) Ltd POBox 01 Habarakada Road Ranala

xx PBMorawaka and Sons Kottawa Pannipitiya

xxi Goya Medicines (Pvt) Ltd No45 D7 Kahatagahawatte Meegoda

xxii MSJIndustries Lanka (Pvt) Ltd No16

Aluth Mawatha Colombo 15

xxiii Siddhalepa Ayurvedic Hospital No106A Templers Road Mount Lavinia

xxiv Swarna Herbal Products Udumpitigama Dompe

xxv State Pharmaceutical Corporation No11 Sir John Kotalawala Mawatha Kandawalawatte Ratmalana

xxvi Unilever Sri Lanka Limited No258 Vincent Perera Mawatha Colombo -14

xxvii Link Natural Products (Pvt) Ltd No199 Kew Road Colombo 02

xxviii Eastern Pharmaceuticals Kirinda Puhulwella

xxix Eastern Pharmaceuticals (Ayurvedic) Kirinda Puhulwella

xxx Deepani Enterprises No53 IDB Pallekelle

xxxi Swadeshi Industrial Works PLCNo57 Colombo Road Kandana

xxxii Hemsons International (Pvt) Ltd Hemas Building No36 Bristle Street Colombo 01

xxxiii Majestic Food amp Chemists Exports (Pvt) Ltd No337 Damukanda Dompe

xxxiv Sithumina Industries No6525 Nawala Rajagiriya

xxxv Fonterra Sri Lanka New Kandy Road Biyagama

xxxvi Welcome Chemicals (Pvt) Ltd Sedawatta Road Wallampitiya

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

47

88 Liquor Production and Tax Income in 2018Rs 3300= per Proof litter was charged as the Excise Tax in the year 2018

Table 81 Molasses Arrack

Liquor Manufacturer

From January 1st to December31st

Quantity (Absolute Litres)

Tax Income(Rupees)

International Distilleries Ltd 448385923 1479673546

Perecyl Ltd 19938340 65796522

Manori Lanka Ltd 4875548 16089308

Randenigala Distilleries Ltd 5106056 16849984

Uva Glen (Pvt) Ltd 18101652 59735451

Classic Distilleries (Pvt) Ltd 16690330 55078089

WM Mendis amp Co Ltd 205936110 679589163

Rockland Distilleries (Pvt) Ltd 411154401 1356809523

Nippon Expo Ltd 13201222 43564032

Royal Casks (Pvt) Ltd 91861615 303143329

V A Distilleries (Pvt) Ltd 35334559 116604044

Scotland Distilleries Ltd 50065430 165215919

Total 1320651190 4358148910

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

48

Table 82 Coconut amp Processed Arrack

Liquor Manufacturer

Coconut amp Processed

Quantity (Absolute Litres)

Tax Income(Rupees)

Distilleries Company of Sri Lanka Ltd 936181408 3089398646

WM Mendis amp Co Ltd 85187181 281117697

International Distilleries Ltd 240729356 794406874

Rockland Distilleries Ltd 616731600 2035214280

Manori Lanka (Pvt) Ltd 17386673 57376020

Nippon Expo Ltd 3217507 10617773

Randenigala Distilleries Ltd 2391521 7892019

Acme Lanka Ltd 223123303 736306899

Scotland Distilleries Ltd 84924 280249

Classic Distilleries (Pvt) Ltd 2687238 8867885

Total 2127720710 7021478342

Table 83 Special Arrack

Liquor ManufacturerSpecial

Quantity (Absolute Litres)

Tax Income(RsCts)

Distilleries Company of Sri Lanka Ltd 15954072800 52648440240

Perecyl Co Ltd 463507620 1529575146

WM Mendis amp Company Ltd 224434425 740633602

International Distilleries Ltd 1072926834 3540658552

Rockland Distilleries Ltd 219612092 724719903

Uva Glen Pvt Ltd 108195333 357044598

V A Distilleries (Pvt) Ltd 324655171 1071362064

Nippon Expo Ltd 112135554 370047262

Randenigala Distilleries CoLtd 63093413 208208262

Acme Lanka Company Ltd 669228774 2208454954

Synergy (Pvt) Ltd 47034243 155213001

Scotland Distilleries Ltd 85937181 283592697

Hingurana Distilleries Ltd 528229621 1743157749

Classic Manufaturers 13142495 43370233

Manori Lanka (pvt) Ltd 9912731 32712012

Total 19896118290 65657190275Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

49

Table 84 Palmyrah Arrack

Liquor ManufacturerPalmyrah

Absolute Litres Tax Income(Rupees)

Thikkam Distillery 7805175 25757077

Valikamam Distillery 25077664 82756291

Varani Distillery 8319381 27453957

Scotland Distilleries Company 427842 1411878

Total 4163006 137379203

Table 85 Country Made Foreign Liquor

Liquor ManufacturerCountry Made Foreign Liquor

Absolute LitresTax Income

(Rupees)

Higurana Distilleries 12888811 42533076

Pericyl Company (Pvt) Ltd 486468740 1605346842

WM Mendis amp CoLtd 52395516 172905202

International Distilleries Ltd 707755567 2335593371

Rockland Distilleries (Pvt) Ltd 522576478 1724502377

VADistilleries (Pvt) Ltd 52034983 171715443

Nippon Expo 421872 1392177

Total 1834541970 6053988488

Table 86 Malt Liquor (Beer) Production Alcohol Percentage Below 5

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Asia Pacific Brewery Lanka Ltd(Heineken Lanka)

105403954 252969489

Lion Brewery Ltd 1424184047 3418041713

Total 1529588000 3671011202

Table 87 Malt Liquor (Beer) Production Alcohol Percentage Above 5

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Asia Pacific Brewery Lanka Ltd(Heineken Lanka)

1508476520 3620343648

Lion Brewery Ltd 8219872582 19727694196

Total 9728349102 23348037844

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

50

Table 88 Wine Production

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Lanka Wine Company-Local 3842117 9221080

Total 3842117 9221080

Table 89 Sake Production

ManufacturerFrom January 1st to December31st

Quantity (Bulk Litres) Tax Income (Rupees)

Royal Casks (Pvt) Ltd 182960316 18296031

In the year 2018 Tax on Sake production has been calculated per proof litre basis

bull Bottled Toddy Production

Table 810 List of Bottled Toddy Manufacturers Production and Tax Income

Manufacturer Quantity (Bulk Litres) Tax Income (Rupees)

Wayamba Super Bottled Toddy -Madampe - - Eagle Bottled Toddy - Madampe 404685000 20234250 Singha Bottled Toddy - Madampe 479240300 23962015 Manori Lanka BottledToddy- Madampe - - Nemta Bottled Toddy - Madampe 382855000 19142750Golden Eagle - Madampe - - New Manori Lanka- Madampe 744265000 37213250 TSR Bottled Toddy -Marawila 487380000 24369000 TSR (New) Bottled Toddy Manufactory - - Horse Power Bottled Toddy -Marawila - - Shooting Star Bottled Toddy -Marawila 465980000 23299000 Commander Bottled Toddy -Marawila - - Camel Bottled Toddy -Colombo 11730000 586500 Three Lion Bottled Toddy -Badulla 470739750 23536987 AMP Bottled Toddy-Kochchikade - - New Commander Bottled Toddy -Chilaw 36650000 1832500 Jaffna Palm Development Co-operative 27197500 1359875 Welanei Palm Development Co-operative - - AriyalaiPalm Development Co-operative - - Kopai Palm Development Co-operative 63808750 3190437 Chankanei Palm Development Co-operative 77811875 3890593 Manipai Bottled Toddy Manufactory 29483125 1474156 Pandatiarippu Palm Development Co-operative 55147500 2757375 Kayts Palm Development Co-operative 41240000 2062000 Kareinagar Palm Development Co-operative 50416875 2520843 Valikamam Bottled Toddy Manufactory 46213125 2310656

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

51

Chavakachcheri Palm Development Co-operative 87113125 4355656 Kodikamam Palm Development Co-operative 90213125 4510656 Warani Palm Development Co-operative 41600625 2080031 Chunnakam Palm Development Co-operative 96510125 4825506 Kondavil Bottled Toddy Manufactory 50653125 2532656 Thellipalai Bottled Toddy Manufactory 74679375 3733968 Atchuvely Bottled Toddy Manufactory 38704375 1935218 Point Pedro Palm Development Co-operative - - Karaveddi Bottled Toddy Manufactory - - Kilinochchi Bottled Toddy Manufactory 361238125 18061906 Thunukkai Bottled Toddy Manufactory 117053750 5852687 Pudukudiriruppu Bottled Toddy Manufactory 100830625 5041531 Mullai West Bottled Toddy Manufactory 81875000 4093750 Mullai East Bottled Toddy Manufactory 52898125 2644906 Poonagari Bottled Toddy Manufactory 90720000 4536000 Total 5158933300 257946658

89 Production Issuing of Spirits in 2018

bull Production of Spirits distilled from Coconut Toddy

Table 8 11 Quantity of Spirits distilled from Coconut Toddy

Distillery Quantity of Pure Toddy Received for Distillation

Quantity of Spirits Manufactured (Absolute Litres)

Acme Lanka Distillery 3456144800 239296900

Mendis Distellery- Moragalla 1986375300 152070000

Beruwala Distillery 3275181000 250883300

Cooperative Distillery 1653037500 113291400

Mestiya Distillery 4380148000 315713700

Rockland Distillery 7690133000 695029500

Seeduwa Distillery 7177267300 534795700

Total 29618286900 2301080500

bull Production of Spirits Distilled from Palmyrah Toddy

8 12 Quantity of Spirits distilled from Palmyrah Toddy

DistilleryQuantity of Pure Toddy Received

for Distillation Quantity of Spirits

Manufactured (Absolute Litres)

Thikkam Distillery - -

Varani Distillery 382098250 18122000

Valikamam Distillery 582637250 33438750

Total 964735500 51560750

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

52

bull Quantity of Rectified Spirits Issued for Liquor Production

813 Production of Rectified Spirits

Distillery Quantity (Bulk Litres) Quantity of Rectified Spirits Issued

Pelwatta Distillery 5499462700 4441500000

Sewanagala Distillery 3994273000 3300750000

Hingurana Distillery 1042705300 811100000

Royal Casks Distillery 1005076800 523098000

Galoya Plantation Company 386571100 1663800000

Total 11928088900 10740248000

Table 814 Quantity of Rectified Spirits issued for Other Non-potable products

Distillery Quantity (Bulk Litres)

Pelwatta Distillery 262140000

Sewanagala Distillery 584569000

Total 846709000

Table 815 Rectified Spirits (Imported for Liquor Production)

Company Quantity (Bulk Litres)

Distilleries Company of Sri Lanka Ltd 11204777000

International Distilleries Ltd 1161077000

WM Mendis amp Co Ltd 50000000

Periceyl Company (Pvt) Ltd 980667000

Rockland Distilleries (Pvt) Ltd 48360000

Total 13444881000

bull Tax Imposed on local and imported Ethyl Alcohol Spirits in the year 2018

Table 816 Tax imposed on Ethyl Alcohol spirits imported in the year 2018

Company Quantity (Bulk Litres)Ethyl Alcohol Tax

Income(Rupees)

Distilleries Company of Sri Lanka Ltd 11204777300 112047773

Periceyl Company (Pvt) Ltd 980667000 9806670

WM Mendis amp Co Ltd 50000000 500000

International Distilleries Ltd 11610772000 116107720

Rockland Distilleries (Pvt) Ltd 48360000 483600

Total 23894576300 238945763Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

53

Table 817 Tax Imposed on local Ethyl Alcohol Spirits in the year 2018

Liquor ManufacturerCoconut Spirits

Quantity(Bulk Litres)

Rectified Spirits Quantity

(Bulk Litres)

Ethyl Alcohol Tax Income

(Rupees)

Distilleries Company of Sri Lanka Ltd 913000000 5165000000 6078000

Periceyl Company (Pvt) Ltd 100000000 20400000 120400

WM Mendis amp Company Ltd - Welisara 137500000 405100000 542600

WM Mendis amp Company Ltd - Moragalla 0000 25000000 25000

International Distillers Ltd 503600000 1551000000 2054600

Rockland Distilleries Ltd 622800000 1314800000 1937600

Uva Glen Company (Pvt) Ltd 10000000 110000000 120000

Manori Lanka Company (Pvt) Ltd 0000 28000000 28000

V amp A (Pvt) Ltd 15000000 588000000 603000

Nippon Expo Company Ltd 30080000 80000000 110080

Randenigala Distilleries Ltd 15000000 58000000 73000

Acme Lanka Company Ltd 344000000 740000000 1084000

Synergy Hotel amp Holdings (Pvt) Ltd 5000000 46000000 51000

Scotland Distilleries Ltd 11000000 155000000 166000

Hingurana Distilleries Company 119000000 510000000 629000

Royal Casks (Pvt) Ltd 15000000 75000000 90000

Classic Distilleries (Private) Ltd 7496500 30000000 37496

Total 284847650 10901300000 13749776

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

bull Quantity of Denatured Spirits-

Denatured spirits have not been produced during the year 2018

810 Tobacco TaxLicense issued for Cigarette manufacturing and 521 licenses issued for Beedi Cigars Pipe Tobacco were

renewed in the year 2018 Tax on imported tobacco has decreased by 309 in the year 2019 compared to the year 2017

bull Tax on Local Tobacco

A tax of Rs10 is charged per kilogram of Tobacco used for local cigarette production

Table 818 Quantity of Local Tobacco used for Cigarette Production and the Tax Earned

Type of Tobacco Quantity (Kg) Tax of Rs10 Per Kg (Rupees)

Locally manufactured Tobacco 2185721100 21857211

Excise Department of Sri Lanka | Performance Report - 2018

54

811 Income Analysis

Table 819 Tax Income on Liquor Production 2013-2018

Year Excise Revenue (Rs Million )

Difference in Tax Increase

(Rs Million)

Percentage of Tax Increase compared to the

previous year

2013 63026 2948 49

2014 70513 7487 119

2015 105957 35444 503

2016 120794 14835 140

2017 113027 (7767) (687)

2018 113936 909 08

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise income which was Rs 113027 Billion in the year 2017 increased to Rs 113936 Billion in the year 2018 Although a decrease of 687 could be witnessed in the excise revenue in the year 2017 compared to the year 2016 tax revenue has increased by 08 in the year 2018 compared to the year 2017

There has been a variance of Rs900 between proof litre of Hard Liquor and that of Malt liquor It is

observed that consumers of hard liquor has shifted to beer consumption owing to decrease of tax on malt liquor Moreover it is further observed that the decrease in Hard Liquor Income has resulted due to decline in its production based on decline of hard liquor consumption due to price factor

Table 820 Liquor Production 2013-2018

Year UnitHard Liquor

UnitMalt Liquor (Beer)

Litres (Million) Litres (Million)

2013 Proof Litres 443 Bulk Litres 1203

2014 Proof Litres 439 Bulk Litres 1245

2015 Proof Litres 517 Bulk Litres 1256

2016 Proof Litres 555 Bulk Litres 522

2017 Proof Litres 500 Bulk Litres 704

2018 Absolute Litres 252 Absolute Litres 113

Excise Department of Sri Lanka | Performance Report - 2018

55

bullIn

crea

se in

Exc

ise

Dut

ies o

n L

iquo

r fr

om 2

005

to 2

018

Tabl

e 8

21

Inc

reas

e in

Exc

ise

Dut

ies o

n L

iquo

r

Year

amp

Dat

e of

Tax

In

crea

se

Arr

ack

Fore

ign

Liqu

orLo

cal W

ine

belo

w18

Im

porte

d W

ine

Mal

t Liq

uor

belo

w5

M

alt L

iquo

r ab

ove

5B

ottle

d To

ddy

Toba

cco

Impo

rted

Fore

ign

Liqu

or(R

sper

Bul

k Li

tre)

Ethy

l Alc

ohol

Exci

se

Not

ifica

tion

No

(Rsp

er P

roof

Litr

e)(R

sper

Bul

k Li

tre)

(Per

kg

1)B

eer

Win

eO

ther

Fo

reig

n Li

quor

(Rsp

er B

ulk

Litre

)

2005

11

0920

051

209

381

0039

600

510

0052

500

- -22

500

250

0032

50

375

048

50

535

0- -

- -- -

- -- -

- -87

9-88

288

3-88

620

061

006

421

0055

000

-27

500

--

--

--

--

889-

891

2007

03

1320

071

025

446

0051

000

575

0064

000

-30

000

365

00-

380

0-

540

010

00

-- -

- -- -

- -- -

893-

896

897-

900

2008

10

0856

000

690

00-

415

0048

00

640

0-

--

--

-90

3-90

620

090

327

610

0074

000

-46

500

--

--

--

--

907-

909

2010

06

2420

101

029

2010

11

23

660

0071

000

813

00

790

0084

000

953

00

- - -

515

0056

500

668

00

580

063

00

800

0

740

079

00

960

0

- - -

- - -

- - -

- - -

- - -

- - -

916-

919

921-

924

927-

930

2011

01

0720

111

025

863

0092

300

1003

00

1063

00

- -71

800

778

0080

00

850

096

00

101

00- -

- -- -

- -- -

- -93

1-93

493

9-94

220

111

122

--

100

00-

--

--

--

--

946

2012

03

3098

300

112

300

-83

800

900

010

600

--

--

--

947-

950

2012

10

0610

430

011

830

0-

898

0010

000

116

00-

--

--

-95

2-95

520

130

731

111

000

125

000

--

110

0013

000

--

--

--

959-

961

2014

10

101

200

001

370

00-

-12

000

145

00-

--

--

-96

4-96

620

141

025

148

500

170

000

-1

120

0015

000

185

00-

--

--

-96

8-97

120

151

003

159

500

186

000

--

190

0024

500

--

--

--

975-

977

2015

11

211

850

002

030

00-

-16

000

315

00-

--

--

-97

8-98

020

151

205

--

--

190

0031

500

--

--

--

981

2016

01

01-

--

--

-30

00

--

--

-98

720

160

401

--

--

--

--

--

-10

00

988

2016

09

01-

--

--

--

-50

00

100

0020

000

-98

999

020

170

101

--

--

500

099

3

(RsP

er A

bsol

ute

Litre

)(R

sPer

Abs

olut

e Li

tre)

(per

kg

)B

eer

Win

eO

ther

Fo

reig

n Li

quor

(RsP

er B

ulk

Litre

)

2017

11

1033

000

033

000

0-

2400

00

2400

00

2400

00

1000

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

56

Gra

ph 8

1- E

xcis

e R

even

ue F

rom

Yea

r 201

3 to

201

8

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

57

Gra

ph 8

2 ndash

Exci

se D

uty

on M

alt L

iquo

r (B

eer)

Fro

m Y

ear 2

013

to 2

018

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Chapter 9

9 Importation and Exportation Liquor Spirits Tobacco and Cigarettes

91 Quantity of Imported Foreign Liquor and the Tax Income 92 List of Licensed Foreign Liquor Importers 93 Rectified Spirits Imported for Manufacturing Liquor94 Tax Exemption on Liquor Exportation95 Excise Duty on Importation of Non-Potable Spirits96 Taxes on Importation of Tobacco and Cigarettes97 Exportation of Tobacco and Cigarettes

Excise Department of Sri Lanka | Performance Report - 2018

60

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

91 Quantity of Imported Foreign Liquor and the Tax Income

In 2017 excise duty has been imposed on imported bottled foreign liquor under the Excise Notification No996 and the liquor imported for duty free shops and for re exportation is exempted from the said excise duties

A duty of Rs5000 per liter of Beer Rs10000 per liter of Wine and Rs20000 per liter of other foreign liquor is levied

Table 91 Imported Bottled Foreign Liquor and Tax

Type of Liquor Quantity (Bulk liters) Tax Income (Rs)

Beer 293698500 14684925

Wine 1537928770 153792877

Other Foreign Liquor 772650050 154530010

Surplus of 3 2896515

Total 2604277320 325904327

92 List of Licensed Foreign Liquor Importers

I Decanter Wine Holdings (Pvt) Ltd- Hidellana Rathnapura

II Distilleries Company of Sri Lanka PLC ndash Peliyagoda

III Favourite International Ltd- Moratuwa

IV Free Lanka Trading Company Ltd- Peliyagoda

V Global Brands (Pvt) Ltd- Colombo 13

VI Great Western International Ltd- Boralasgamuwa

VII HJayarathne Herath(Kurunegala Distributors)-Kurunegala

VIII Heineken Lanka Company ndash Moratuwa

IX Hilton Hotel ndash Colombo 01

X Imperial Beverages (Pvt) Ltd- Katana

XI International Distilleries Ltd- Kotalawala Kaduwela

XII Jet Enterprises (Pvt) Ltd- Ragama

XIII Lanka Premium Beverages Ltd- Colombo 15

XIV Luxury Brands (Pvt) Ltd - Biyagama

XV Mega Trading (Pvt) Ltd - Mirihana

XVI Fernand Ricard Lanka (Pvt) Ltd- Colombo 14

XVII Prestige Wines and Spirits (Pvt) Ltd ndash Ampara

XVIII Rockland Distilleries (Pvt) Ltdndash Colombo 05

XIX United Spirits amp Wines International (Pvt) Ltd- Kosgoda

XX Victory Stores (Pvt) Ltd- Colombo 15

XXI Vindana Enterprises (Pvt) Ltd

XXII WMMendis amp Company- Welisara

XXIII Signature Ceylon Beverages (Pvt) Ltd ndash Nagoda Kandana

Excise Department of Sri Lanka | Performance Report - 2018

61

93 Rectified Spirits Imported for Manufacturing Liquor

Table 92 Rectified Spirits (Imported for Manufacturing Liquor)

Company Imported Quantity (Bulk Litres)

Tax Income (Rupees)

Distilleries Company of Sri Lanka PLC 11364419300 113644193

ID Lanka (Pvt) Ltd 1160681100 11606811

WM Mendis (Pvt) Ltd 49054200 490542

Pericyl (Pvt) Ltd 884473200 8844732

Rockland Distilleries (Pvt) Ltd 48351600 483516

Total 13506979400 135069794

As per the Excise Notification No 988 date 22032016 a tax of Rs 10= levied on Bulk Litre of Rectified Spirits for manufacturing liquor

94 Tax Exemption on Liquor Exportation

Liquor which is manufactured in Sri Lanka for the purpose of exportation has been exempted from Excise Duties

Table 93 Excise Duty on Liquor Reimbursed on Exportation

Deduction of Excise Duties for Hard Liquor (Rs)

15610341

Deduction of Excise Duties for Beer (Rs)

805767962

Total (Rs) 821378303

95 Excise Duty on Importation of Non-Potable Spirits

A tax of Rs15 = had been levied per every kilo of imported Non Potable Spirits as per the Excise Notification No999 with effect from 10112017 was reduced to Rs 6 = per every kilo by the Excise Notification 072018 dated 21022018 Tax concessions have been granted for the BOI ( Board Of Investment ) approved companies engaged in importation of Non-Potable Spirits as per theExcise Notification 122018 dated 03102018

Table 94 Excise Duty on Importation of Non Potable Spirits

Tax on Non Potable Spirits

Quantity (kg) Tax Income (Rupees)

17564622350 94204118

96 Excise Duty on Importation of Tobacco and Cigarettes

According to the Tobacco tax act of number 08 of 1999 and Orders (General) set out by the Excise Notification No16251 of 26102009 and the Excise Notification No 8699 of 08111995 a tax of Rs10 is levied on every kilo of tobacco locally cultivated for manufacturing cigarette and imported for production of Cigarettes Beedi or Cigars while a duty of Rs 5= is levied on every imported cigarette

Tobacco imported for exportation under the approval of BOI ( Board Of Investment ) has been exempted from the Tax on Imported Tobacco

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

Excise Department of Sri Lanka | Performance Report - 2018

62

95 Table ndash Quantities of Imported Tobacco Cigarette and the Tax

Type Quantity (Kg) Tax (Rupees)

Imported Tobacco (Taxed) 1270472600 12704726

Imported Tobacco (Tax Exempted) 1108710000 -

bull Quantity of Cigarettes imported in the year 2018 and the relevant tax income are as follows

Table 96 - Quantity of Imported Cigarettes and the Tax

Type Quantity (Kg) Tax (Rupees)

Imported Cigarettes 111960000 559800

In addition to the above Tax and the surcharge levied by the Exise Department on Tobacco imported to the country (before the year 2018) without a license was Rs386416430

Accordingly the total tax levied on imported Tobacco and Cigarettes was Rs17128690

97 Exportation of Tobacco and Cigarettes

In accordance with the rules and regulations stipulated in the Tobacco Tax Act no any tax is levied on Ciagrettes Cigars and Processed Tobacco exported with the view of promoting Foreign Exchange flow to Sri Lanka

bull Quantity of Tobacco Exported in the year 2018 is as follows

Table 97 Quantity of Tobacco Exported

Type Quantity (Kg)

Exported Tobacco 568062000

bull Quantity of Cigarettes Exported in the year 2018 is as follows

Table 98 Quantity of Cigarettes Exported

Type Quantity (Kg)

Exported Cigarettes 19007010000

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

Chapter 10

10 Conclusion

Conclusion

Excise Department of Sri Lanka | Performance Report - 2018

64

Excise Department of Sri Lanka (EDSL) is the apex body which is entrusted with the responsibility of excise taxation and excise law enforcement In addition to the Excise Ordinance EDSL enforces the provisions of Tobacco Tax Act National Authority on Tobacco and Alcohol Act Convenions against Illicit Trafficking of Narcotic Drugs and Psychotropic Substances Act

Management of Excise Revenue enforcement of Excise Ordinace and other vested laws as well as fulfillment of subject-related social security tasks are also among the key responsibilities of EDSL

Excise Revenue collected in the year 2018 was Rs113936 Billion and it indicates a growth of Rs 091 Billion compared to Rs113027 Billion of revenue earned in the year 2017Although a decrease of 689 could be witnessed in the excise revenue within the year 2017 compared to the previous year 08 growth in the tax revenue could be witnessed in the year 2018 compared to the previous year

The total number of detections made by Excise Officers during 2018 was 49312 and it indicates an increase of 830 detections compared to the previous year Within this year Excise Officers have made a great contribution towards maintenance of a better discipline in both Liquor and Tobacco industries by means of carrying out a total number of 3684 Technical Crime Detections Interestingly the number of Technical Crime Detections made during the year under review was less than that of the previous year viz 4315

I highly appreciate the support extended by His Excellency the President and the Hon Prime Minister to accomplish the departmental objectives and would wish to mention with gratitude that their guidance enormously abetted to steer the department to reach its objectives FurtherI highly appreciate the support extended by Hon Minister of Finance and Mass Media Hon State Ministers of Finance Hon Deputy Minister of Finance and Mass Media Similarly I hereby extends my gratitude to the Secretary to the Ministry of Finance all Heads of Departments in the Ministry of Finance including that of Fiscal Policy and the officers of relevant Divisions for their valuable support and contribution given during the year under review

Further I extend my sincere thanks to all District and Divisional Secretaries for their active contribution to carry out the overall activities of the Excise Department throughout the Island and would like to bestow my special thanks to the Attorney Generalrsquos Department for extending supervisory and legal assistance required to carry out departmental duties

Moreover my earnest gratitude goes to all the state institutions including the Auditor Generalrsquos Department National Authority on Tobacco and Alcohol Dangerous Drugs Control Board Government Analystrsquos Department Sri Lanka Bureau of Standards Department of Inland Revenue Sri Lanka Customs Department of Import and Export Control Institute of Industrial Technology Police Narcotics Unit Police Special Task Force and the Police Training School Nikaweratiya for extending the inter departmental consultancy guidance and support required in the process of fulfilling the departmental responsibilities

In addition I thankfully mention the assistance given by the Presidential Task Force on Drug Prevention for prevention programs conducted by the Department to realize the concept of ldquoA Nation Free of Alcoholrdquo

Last but not least I highly admire and appreciate the relentless dedication of the entire departmental staff representing all ranks and layers to achieve the departmental aims and objectives and the support extended to reach the expected performance level by managing the limited human resources and the infrastructure in the year 2018 Further I sincerely expect the contribution and commitment of the entire staff to achieve the departmental objectives and targets in the forthcoming year as well

HG Sumanasinghe Commissioner General of Excise

Cha

pter

10

| C

oncl

usio

n

Regional Offices of the Excise Department of Sri Lanka

1 Western Province11 Office of the Assistant Commissioner of Excise ( Western Province I )

111 Superintendent of Excise (Colombo City 1)bull Colombo City Excise Stationbull Kesbewa Excise Station

112 Superintendent of Excise (Colombo City II) bull Padukka Excise Stationbull Sri Jayawardenapura Excise Station

113 Office of the Superintendent of Excise ( Special Operations Bureau ) bull Excise Special Operations Bureau

114 Office of the Superintendent of Excise( Narcotic Unit )bull Excise Narcotic Law Enforcement Unit

12 Office of the Assistant Commissioner of Excise ( Western Province II )121 Superintendent of Excise ( Kalutara )

bull Kalutara Excise Stationbull Aluthgama Excise Stationbull Horana Excise Stationbull Mathugama Excise Stationbull Panadura Excise Station

122 Office of the Superintendent of Excise ( Distileries Circle )

13 Office of the Assistant Commissioner of Excise ( Western Province III )131 Superintendent of Excise ( Gampaha )

bull Gampaha Excise Stationbull Poogoda (Kirindiwela) Excise Stationbull Meerigama Excise Station

132 Office of the Superintendent of Excise ( Ja-ela )bull Ja-ela Excise Stationbull Negombo Excise Station

2 Southern Province21 Office of the Assistnat Commissioner of Excise ( Southern Province )

211 Supirintendent of Excise (Galle)bull Galle Excise Stationbull Elpitiya Excise Stationbull Excise Special Operations Bureau ( Southern Province )

212 Office of the Supirintendent of Excise ( Matara )bull Matara Excise Station

x

Excise Department of Sri Lanka | Performance Report - 2018

213 Office of the Supirintendent of Excise ( Hambantota )bull Hambantota Excise Stationbull Tangalle Excise Station

3 Sabaragamuwa Province31 Office of the Assistant Commissioner of Excise ( Sabaragamuwa Province )

311 Supirintendent of Excise (Ratnapura)bull Ratnapura Excise Stationbull Balangoda Excise Stationbull Embilipitiya Excise Station

312 Office of the Supiritendent of Excise ( Kegalle )bull Kegalle Excise Stationbull Ruwanwella Excise Station

4 Uva Province41 Office of the Assistant Commissioner of Excise ( Uva Province )

411 Supiritendent of Excise (Badulla)bull Badulla Excise Stationbull Bandarawela Excise Station

412 Office of the Supiritendent of Excise ( Monaragala )bull Monaragala Excise Station

5 North Central Province51 Office of the Assistant Commissioner of Excise ( North Central Province )

511 Supirintendent of Excise (Anuradhapura)bull Anuradhapura Excise Stationbull Kebathigollawa Excise Stationbull Excise Special Operations Bureau ( North Central Province )

512 Office of the Supirintendent of Excise ( Polonnaruwa )bull Polonnaruwa Excise Station

6 Central Province61 Office of the Assistant Commissioner of Excise ( Central Province )

611 Supirintendent of Excise ( Kandy )bull Kandy Excise Stationbull Gampola Excise Stationbull Excise Special Operations Bureau ( Central Province )

612 Office of the Supirintendent of Excise (Matale)bull Matale Excise Station

613 Office of the Supirintendent of Excise ( Nuwareliya )bull Nuwaraeliya Excise Stationbull Hatton Excise Station

7 North Western Province71 Office of the Assistant Commissioner of Excise ( North Western Province I)

711 Supirintendent of Excise (Kurunegala)bull Kurunegala Excise Stationbull Maho Excise Stationbull Kuliyapitiya Excise Stationbull Excise Special Operations Bureau (North Western Province)

xi

Excise Department of Sri Lanka | Performance Report - 2018

72 Office of the Assistant Commissioner of Excise (North Western Province II)721 Supirintendent of Excise (Wennappuwa)

bull Wennapuwa (Waikkala) Excise Stationbull Marawila Excise Station

722 Office of the Supirintendent of Excise (Chilaw)bull Chilaw Excise Stationbull Madampe Excise Stationbull Puttalam Excise Station

8 Northern Province 81 Office of the Assistant Commissioner of Excise ( Northern Province I )

811 Supirintendent of Excise (Jaffna) bull Jaffna Excise Stationbull Chankanai Excise Stationbull Chawakachcheri Excise Station

812 Office of the Supirintendent of Excise (Point Pedro)bull Mallakam Excise Stationbull Point Pedro Excise Station

82 Office of the Assistant Commissioner of Excise (Northern Province II)821 Supirintendent of Excise (Kilinochchi)

bull Kilinochchi Excise Stationbull Mullaithivu Excise Station

821 Office of the Supirintendent of Excise (Vauvniya)bull Mannar Excise Stationbull Vauvniya Excise Station

9 Eastern Province91 Office of the Assistant Commissioner of Excise (Eastern Province)

911 Supirintendent of Excise (Trincomalee)bull Trincomalee Excise Station

912 Office of the Supirintendent of Excise (Batticaloa)bull Batticaloa Excise Station

913 Office of the Supirintendent of Excise (Ampara)bull Ampara Excise Stationbull Kalmune Excise Station

Chapter 1

1 Excise Department of Sri Lanka 1

11 Introduction 212 Vision 213 Mission 214 Objectives 215 Activities 2

Chapter 2

2 Organizational Structure and Changes in 2018 3

21 Introduction 422 Organizational Structure 623 Adminstration Division 724 Recruitments 725 Staff Changes 726 Logistics Division 927 Human Resources Division 15

Chapter 3

3 Implementation of New Policies 21

31 Introduction 2232 New Excise Notifications Issued amp Implemented in the Year 2018 22

Chapter 4

4 Auditing 23

41 Introduction 2442 Internal Audit Unit 24

Chapter 5

5 Accounts Division 25

51 Introduction 2652 Revenue Account 2753 Reward Fund Account 2754 Appropriation Account (2018) 2755 Analysis of Income and Expenditure 2856 Advance Account 28

Contents

Chapter 6

6 Law Enforcement 29

61 Introduction 3062 Legal Division 3263 Bureaus of Excise Special Operations 32

Chapter 7

7 Revenue Operations Division 35

71 Introduction 3672 Information Technology Unit 3673 Revenue Operations Unit 3674 Types of Excise Licenses 3675 Excise Licenses issued amp operated in the year 2018 37

Chapter 8

8 Excise Duties on Locally Manufactured Liquor Spirits Tobacco amp Cigarettes 43

81 Introduction 4482 List of Licensed Liquor Manufacturers 4483 List of Liquor Manufacturers with Suspended License 4584 List of Licensed Distilleries 4585 List of Licensed Stores and Warehouses 4586 List of Licensed Vinegar Manufacturers 4587 List of Excise Licencees for Manufacturing Industrial Products 4588 Liquor Production and Tax Income in 2018 4789 Production Issuing of Spirits in 2018 51810 Tobacco Tax 53811 Income Analysis 54

Chapter 9

9 Importation and Exportation Liquor Spirits Tobacco and Cigarettes 59

91 Quantity of Imported Foreign Liquor and the Tax Income 6092 List of Licensed Foreign Liquor Importers 6093 Rectified Spirits Imported for Manufacturing Liquor 6194 Tax Exemption on Liquor Exportation 6195 Excise Duty on Importation of Non-Potable Spirits 6196 Excise Duty on Importation of Tobacco and Cigarettes 6197 Exportation of Tobacco and Cigarettes 62

Chapter 10

10 Conclusion 63

Chapter 1

1 Excise Department of Sri Lanka

11 Introduction12 Vision13 Mission14 Objectives 15 Activities

Excise Department of Sri Lanka | Performance Report - 2018

2

11 IntroductionExcise Department of Sri Lanka which was established in 1913 operated under the purview of the Ministry of Finance and Mass Media in the year 2018 It holds the third place among the state tax income generating Departments Excise Department of Sri Lanka mainly implements the Excise Ordinance No08 of 1912 which is the 52nd Chapter of the Legislative Enactment In addition it implements the Tobacco Tax Act No8 of 1999 Poisons Opium and Dangerous Drugs Ordinance and the National Authority on Tobacco amp Alcohol Act No27 of 2006

Department of Sri Lanka Police also extends a significant contribution for the task of implementing laws imposed under said ordinances and acts Similarly this Department serves as a member of the National Dangerous Drugs Control Board National Authority on Tobacco amp Alcohol for the purpose of implementing government policies while extending a great contribution for achieving the national goal of creating a country devoid of liquor and narcotic drugs under the theme of ldquoA Nation Free of Alcoholrdquo in collaboration with the Presidential Unit on Alcohol Prevention

12 VisionldquoContributing to build a healthy society in Sri Lanka which is free from illicit liquor and narcotic drugsrdquo is the vision of Excise Department of Sri Lanka

13 MissionldquoEfficient and effective administration of the liquor and the tobacco industry in Sri Lanka through the collection of revenue and prevention of illicit manufacture and sale of such products for development and welfare of the society and the enforcement of the Poisons Opium and Dangerous Drugs Ordinance for the social protection of Sri Lankardquo is the mission of Excise Department of Sri Lanka

14 ObjectivesExcise Department of Sri Lanka operates with the under mentioned objectives in order to achieve its mission

a Safeguarding the revenue accumulated from liquor and tobacco

b Enforcement of the Excise Ordinance and the Tobacco Tax Act

c Implementation of the Poisons Opium and Dangerous Drugs Ordinance

d Implementation of National Authority Act on Tobacco and Alcohol

15 Activities

Excise Department of Sri Lanka carries out the following activities so as to achieve the above objectives

a Supervision and control of licensed premises and collection of revenue therefrom

b Acting as a law enforcement agency in respect of the Excise Ordinance

c Enforcement of the Tobacco Tax Act including supervision and control of tobacco manufactories

d Acting as a law enforcement agency in respect of the Poisons Opium and Dangerous Drugs Ordinance

e Implementation of National Authority Act on tobacco and alcohol

Cha

pter

1 |

Exc

ise

Dep

artm

ent o

f Sri

Lan

ka

Chapter 2

2 Organizational Structure and Changes in 2018

21 Introduction22 Organizational Structure23 Adminstration Division 24 Recruitments 25 Staff Changes26 Logistics Division27 Human Resources Division

Excise Department of Sri Lanka | Performance Report - 2018

4

21 Introduction

Excise Department of Sri Lanka operates under the direction of a Commissioner General of Excise

With respect administration of the regional offices of the Excise Department island has been divided into lsquoExcise Divisionsrsquo on provincial basis and the Western Province has been divided in to three Divisions while each of North Western and Northern Provinces have been divided in to two Divisions on district basis based on the density of population licenses and crimesThese Excise Divisions are supervised by the Assistant Commissioners of Excise

Excise Superintendentsrsquo Offices have been established under Excise Divisions Excise Divisions which cover the whole province have been subdivided to Excise Superintendentsrsquo Offices under district basis In this manner an Excise Area consisting of two districts comes only under Vauvniya and Kilinochchi Excise Superintendentsrsquo Offices Excise Divisions which are limited only to a district have been parted as Excise Superintendentsrsquo Offices with determined limits Said Excise Circles are supervised by the Superintendents of Excise

Excise Stations have been established under Excise Superintendentsrsquo Offices and they administer the Excise areas of which the limits have been determined by the Department Officers of Inspector Grade and of other ranks have been attached to these Excise StationsThe Senior Most Officer of the inspactorate

generally serves as the Officer In Charge

Further Special Operations Units and Narcotic Unit have been established and related particulars have been separately given here Excise Units have been established in all licensed Tobacco and Alcohol manufactories located island-wide and permanent staffs have been assigned to them

Excise Department of Sri Lanka comprised of a Head Office 13 Offices of Assistant Commissioners of Excise or Divisional Offices 30 Offices of Excise Superintendents 56 Excise Stations 05 Special Operations Bureaus a Narcotic Unit and Excise Units which have been established in all licensed Tobacco and Alcohol manufactories located island-wide operates to fulfill the threefold missions of Excise revenue management law enforcement and social security

Departmental Officers and Officers from the Combined Services and Islandwide Services have been attached to carry out duties of these offices while Departmental Officers have attached to Excise Stations and Units

Approved cadre for Departmental Officers is 1318 while the approved cadre for Combined Services and Islandwide Services is 173 Accordingly total approved cadre for the Department is 1491 and the actual number of staff served in the Department during the year reviewed was 1309 Hence there were 202 vacancies which summed up to 121 per cent of the approved cadre (Table 21)

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

5

bull Cadre Report of the Excise Department as at 31122018

21 Table - Cadre Report

Serial No Designation Approved

CadreActual Cadre Vacancies Excess

Post1 Commissioner General of Excise 1 1 0 0

2Additional Commissioner General of Excise (Revenue Policies amp Administration) 1 1 0

0

3

Additional Commissioner General of Excise (Revenue Operations and Law Enforcement) 1 0 1

0

4Commissioner of Excise (Administration and Human Resources ) 1 1 0

0

5 Commissioner of Excise(Revenue Operations) 1 1 0 06 Commissioner of Excise (Law Enforcement) 1 1 0 0

7 Commissioner of Excise (Social Security and Development ) 1 1 0 0

8 Chief Accountant 1 1 0 09 Chief Internal Auditor 1 1 0 0

10 Deputy Commissioner of Excise (Administration) 1 1 0 011 Deputy Commissioner of Excise (Revenue licenses ) 1 1 0 012 Deputy Commissioner of Excise (Law Enforcement) 1 1 0 013 Deputy Commissioner of Excise (Human Resources ) 1 0 1 014 Deputy Commissioner of Excise (Legal) 1 1 0 0

15Deputy Commissioner of Excise (Academic amp Research Logistics) 1 1 0

0

16Deputy Commissioner of Excise (Supply Chain Regulations amp IT) 1 1 0

0

17 Deputy Commissioner of Excise (Social Security) 1 1 0 018 Deputy Commissioner of Excise (Logistics) 1 0 1 019 Accountant 2 0 2 020 Assistant Commissioner of Excise 13 6 7 021 Assistant Director (Information Technology) 1 0 1 022 Superintendent of Excise 31 15 16 023 Statistician 1 0 1 024 Administrative Officer 2 2 0 025 Translator 2 2 0 026 Information and Communication Technology Officer 1 1 0 027 Chief Inspector of Excise 75 73 2 028 Statistics Officer 1 0 1 029 Inspector of Excise 300 249 51 030 Excise Sergeant Major 50 34 16 031 Development Officer 9 9 0 032 Technical Officer 1 0 1 033 Transport Officer 1 0 1 034 IT Assistant 3 3 0 035 Public Management Assistant 108 104 4 036 Excise Sergeant 100 15 85 037 Excise GuardCorporal 600 620 0 2038 Excise Guard - Driver 129 120 9 0

39 Excise Guard - Driver (Three wheel) As per the letter NoDMS1175III dated 19022018 1 1 0 0

40 Office Assistant 38 36 2 041 Bungalow Keeper 4 4 0 0

Total 1491 1309 202 20Officer holding the post of Excise Commissioner (Revenue Operations) has been attached to the Post of Advisor (Excise Policies) of the Ministry of Finance and Mass Media The reason for exceeding the approved cadre of Excise Guards (600) is the annulment of the promotions made to the Excise Sergeant by

the letter noEB107ES Promotions (Volume III) dated 16112016 as per the Supreme Court Verdicts 6612012 and 6632012

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

6

22

Org

aniz

atio

nal S

truc

ture

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

7

23 Adminstration DivisionAdministration Division operates under the supervision of Commissioner General of Excise and the Additional Commissioner General of Excise (Revenue Policies amp Administration) Commissioner of Excise (Administration and Human Resources) and a Deputy Commissioner of Excise Execution of general administrative tasks of the Department is the main responsibility of the Division

This division carries out the activities related to establishment discipline transfers and retirement of Departmental Officers Officers of the Combined Service and the All Island Services attached to the Deapartment Moreover it performs tasks pertaining to recruitment promotions transfers of Departmental Officers and conducting Efficiency Bar Examinations in accordance with the relevant procedures

Annual transfers of the Uniform Staff are done by this division as per the transfer procedure approved by the Public Service Commission and also based on

the service requirement In addition to above internal transfers of the Combined Services and Islandwide Services are also done by this Division

24 Recruitments

bull New Recruitments

No any recruitments have been made in the year 2018

25 Staff ChangesNumber of Officers transferred to the Department was 41 while the number of officers transferred out of the Department was 20 as at 31122018

bull Retired Officers

No of officers retired in the year 2018 was 26

Table 22 Details of Retired Officers

Serial No Name of the Officer Designation Date of Retirement

Ms K Wijeyakoon PMAS 07012018Mr HK Chandrasiri KKS 24012018MrWW Gnanathilaka Excise Guard 24012018MrMM Somathilaka Banda Excise Inspector 26012018MrW Somadasa PMAS 23022018MsKHA Meegasmula ECG 11032018

MrYSB Srilal Excise Sergeant Major 12032018

MrHK Saradiyel Excise Sergeant Major 05042018MrDM Senarathna Excise Sergeant Major 11042018MrSPKH Peters Excise Guard 24042018MrMR Somarathna Excise Inspector 01052018MrHW Collin Pitawela Excise Inspector 07052018

MrHMS Dharmapriya KKS 18052018

MrGK Dayarathna Excise Guard 23052018

MrWPA Jayarathna Excise Inspector 12062018

MrWAD Amarajiwa Excise Inspector 20062018

Ms Sandiya Priyadarshani Excise Guard 27062018

MrTMR Tennakoon Excise Sergeant Major 01092018

MrWMGK Warnashantha KKS 07092018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

8

MrJ Pushpakumara Silva DCE 15092018

MrRMJ Anurudda KKS 15092018

MrBRD Basnayaka KKS 08102018

MrRM Siripala Excise Inspector 09102018

MrT Wilman Pieris Excise Inspector 05112018

MrMMA Muthalif Excise Sergeant 10122018

MsRM Gunaseelawathi KKS 18122018

bull Interdicted Officers

Table 23 Details of Interdicted Officers

Serial No Name of the Officer Designation Date of Interdiction date

01 MrBAMDSMuthuarachchi Excise Inspector 07022018

02 MrBSPriyadarshana Excise Guard 16072018

bull Deceased Officers

Table 24 - Details of Deceased Officers

Serial No Name of the Officer Designation Date of Decease

Mr K Wasan Excise Inspector 11012018

Mr DNN Disanayaka Excise Driver 01022018

Mr RM Wimalarathna Excise Guard 09082018

Mr A Asoka Shantha Walpola Excise Inspector 18092018

Mr G Nimal Silva ACE 17082018

Mr R Dinesh Excise Guard 06112018

bull Officers who Resigned from Service or Vacated the Post

Table 25 - Details of Officers who resigned from service and vacated the post

Serial No Name of the Officer Designation Date of Resignationvacating the post

MrWDKFernando Excise Guard 01012018

MrTMDRWijesooriya Excise Driver 31052018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

bull Reinstatement in service

No any officer was reinstated in service in the year 2018

bull Promoted Officers in the year 2018

Promotions have been made to one post of Excise Commissioner 04 posts of Deputy Commissioners of Excise and 12 posts of Chief Excise Officers in the year 2018

Excise Department of Sri Lanka | Performance Report - 2018

9

Table 26 - Details of Promoted Officers in the year 2018

Serial No Name of the Officer Post Promoted to Date of

Promotion Work Station

1 Mr MDMWKDisanayaka CE (Social Security amp Development) 17072018 Head Office

2 Mr RMRBandara DCE ( Supply Chain Regulations amp IT) 18092018 Head Office

3 Mr AMGamini Adikari DCE (Legal) 18092018 Head Office

4 Mr PChandrasiri de Silva DCE(Academic amp Research) 18092018 Head Office

5 Mr BUWickramarathna DCE (Social Security) 18092018 Head Office

6 Mr EJLPieris Thilakarathna Chief Inspector of Excise 23042018 Excise Station-Chilaw

7 Mr TSMTKBGinigathpitiya Chief Inspector of Excise 23042018 Excise Station-Kuliyapitiya

8 Mr RPKKWijeyasinghe Chief Inspector of Excise 23042018 Excise Station-Badulla

9 Mr DTN Perera Chief Inspector of Excise 23042018 Excise Station-Rathnapura

10 Mr ARLambert Chief Inspector of Excise 23042018 Head Office

11 MrSDSenaka De Silva Chief Inspector of Excise 23042018 Excise Station-Balangoda

12 MrRALL Ramanayaka Chief Inspector of Excise 23042018 Excise Station-Mathugama

13 Mr Wasantha Samarasinghe Chief Inspector of Excise 23042018 Excise Station-Hambantota

14 Mr P Ragunadan Chief Inspector of Excise 23042018 Excise Station-Jaffna

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

26 Logistics Division

Logistics Division of the Excise Department of Sri Lanka operates under the supervision of Deputy Commissioner of Excise (Logistics) and the guidance of the Commissioner of Excise (Administration amp Human Resources)

bull Role of the Logistics Division

bull Carrying out repairs and maintenance activities of the Head Office construction maintenance and repairing of buildings required for Regional Offices and obtaining buildings on rental basis for the same purpose

bull Repairs and maintenance of departmental vehicles

bull Repairs and mentenance of regional offices and circuit bunglows and acquisition of lands for the purpose of constructing new buildings

bull Maintenance Activities of the Head Office Building amp Regional Offices

This Division administers the maintenance services of the Head Office Building which was inaugurated on the 2nd of May 2017 Excise Station ndashNuwara Eliya was constructed and opened for services while building repairs with respect to 07 other Excise Stations were repaired the year 2018 Accordingly Padukka Galle Trincomalee Polonnaruwa Hambantota Kalutara and Ratnapura Regional Offices have been restored at the cost of Rs10 Million In addition to above constructions of the Excise Stations in Chilaw and Ampare were also completed Further 27 regional offices are being operated in buildings obtained on rental basis

bull Vehicles

Department possessed 132 vehicles out of which 09 condemned vehicles were disposed in the year 2018 Procurement activities with respect to purchase of 20 vehicles to be used for departmental needs have been

Excise Department of Sri Lanka | Performance Report - 2018

10

commenced In the year 2018 Rs7 million has been spent for Departmental vehicle repairs

bull Land Acquisition

Activities related to land acquisition for the purpose of constructing new buildings for regional offices in Pugoda Kegalle and Hatton areas where offices are being operated in rented buildings at present

bull Circuit Bunglows

Department possesses 04 circuit bunglows which are located in NuwaraeliyaThissamaharamaya Anuradhapura and Polonnaruwa

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

11

bullA

sset

s Acc

ount

(Inf

rast

ruct

ure)

Tabl

e 2

7 - A

sset

s (In

fras

truc

ture

) Det

ails

D

istr

ictD

S

Off

ice

whe

re th

e pr

oper

ty is

loca

ted

Nam

e of

the

Prop

erty

Ext

ent o

f L

and

If a

Tra

nsfe

r N

o amp

Dat

e

Nat

ure

of th

e la

nd

whe

ther

the

land

is

Em

pty

or w

ith

Bui

ldin

gs

1C

olom

bo -

Sri

Jaya

war

dena

pura

K

otte

Exci

se H

ead

Offi

ce-R

ajag

iriya

514

DW

alik

ada

Sout

h G

ram

anila

dhar

i Div

isio

nW

alik

ada

302

6 Pe

rche

sN

o10

82

318

date

d 13

06

2013

Lette

r of t

he D

irect

or

Urb

an D

evel

opm

ent A

utho

rity

Con

stru

ctio

ns a

re i

n th

e fin

al st

age

2C

olom

bo -P

aduk

kaEx

cise

Sta

tion-

Padu

kka

218

Pe

rche

sN

oප

ාඉ2

fomd3

dat

ed 0

406

200

4Le

tter o

f the

Div

isio

nal S

ecre

tary

Pad

ukka

With

bui

ldin

gs

3C

olom

bo ndash

Kas

bew

a Ex

cise

Sta

tion-

Kas

bew

a20

Per

ches

No

mdfa3

22

36 d

ated

07

122

004

Lette

r of t

he D

ivis

iona

l Sec

reta

ry K

asbe

wa

With

bui

ldin

gs

4K

alut

ara-

Kal

utar

aO

ffice

of t

he A

ssis

tant

Com

mis

sion

er o

f Exc

ise-

Pita

gone

liyaw

atta

Kal

utar

a (W

PII

) 74

36

Perc

hes

Div

isio

nal S

ecre

tary

rsquos N

o4

61

86 P

rovi

ncia

l Lan

d C

omm

issi

oner

rsquos

No

-පඉ

fl

dඉ1

1l

iquest0

4

Com

mis

sion

er

Gen

eral

of

La

nd

No

414

192

4

12

122

014

With

bui

ldin

gs

5K

alut

ara-

Kal

utar

aO

ffice

of

the

Supe

rinte

nden

t of

Exc

ise

Exc

ise

Stat

ion-

477

Pe

rche

sW

ith b

uild

ings

6K

alut

ara-

Ber

uwal

aEx

cise

Sta

tion-

Alu

thga

ma

264

8 Pe

rche

sN

o 41

76

653

date

d 31

12

2002

let

ter o

f Com

mis

sion

er G

ener

al o

f La

ndW

ith b

uild

ings

7K

alut

ara-

Hor

ana

Ara

man

agol

la30

per

ches

No

65

255

dat

ed 2

704

200

1Le

tter o

f the

Div

isio

nal S

ecre

tary

Hor

ana

With

bui

ldin

gs

8G

ampa

ha-G

ampa

ha

Wal

ww

atta

Exci

se S

tatio

n- Y

akka

la-E

ast G

ampa

ha 4

190

pe

rche

sN

oiuml$m

dfa2

22

57

date

d 13

10

1999

Lette

r of t

he D

ivis

iona

l Sec

reta

ry G

ampa

haW

ith b

uild

ings

9G

ampa

ha-M

eerig

ama

Exci

se S

tatio

n- O

smire

Wat

ta M

eerig

ama

349

1 pe

rche

s

Div

isio

nal

Secr

etar

yrsquos

No

oacuteszlig

ඉ9

26

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o - ප

ඉක

ොග

ම5

2IV

C

omm

issi

oner

Gen

eral

of

Lan

d N

o4

463

3 -

150

320

10W

ith b

uild

ings

10K

andy

ndash G

agaw

ata

Kor

ale

Offi

ce o

f the

Ass

ista

nt C

omm

issi

oner

of E

xcis

e-

Kan

dy

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e

Exci

se S

tatio

n

705

Pe

rche

sW

ith b

uild

ings

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

12

11N

uwar

a El

iya

- do

Circ

uit

Bun

galo

w

N

uwar

aeliy

a -H

awae

liya

Cra

ton

Vill

age

850

3

Perc

hes

Lette

r No

නඒ

මආ

පප

ැව5

2 da

ted

140

619

91W

ith b

uild

ings

12N

uwar

a el

iya

- do

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n C

rato

n V

illag

e N

uwar

aeliy

a 25

03

Perc

hes

Lette

r No

නඒ

මආ

පප

ැව5

2 da

ted

140

619

91W

ith b

uild

ings

13H

amba

ntho

ta -

This

sam

ahar

amay

aTh

issa

mah

aram

a H

olid

ay R

esor

t M

ahas

enpu

ra40

Per

ches

No

තස

ං61

63

date

d 15

07

1997

Lette

r of t

he D

ivis

iona

l Sec

reta

ry T

hiss

amah

aram

aya

With

bui

ldin

gs

14H

amba

ntho

ta -

Ham

bant

hota

Kot

awal

amul

la9

64

Perc

hes

Ass

ista

nt C

omm

issi

oner

of

Exci

se h

as b

een

info

rmed

to

take

ne

cess

ary

actio

n w

ithou

t del

ayW

ith b

uild

ings

15H

amba

ntho

ta -

Tang

alle

Kat

anga

haw

atta

- Ex

cise

Sta

tion

Tang

alle

261

7 Pe

rche

sPu

rcha

sed

by

the

Hou

se D

evel

opm

ent A

utho

rity

With

bui

ldin

gs

16G

alle

- Fou

r Gra

vet

Offi

ce o

f th

e A

ssis

tant

Com

mis

sion

er o

f Ex

cise

K

urun

duw

atta

Gal

le30

Per

ches

Land

han

ded

over

to th

e D

epar

tmen

t by

lette

r N

oශ

ාකස

mdfa

ම1

of th

e D

ivis

iona

l Sec

reta

ry F

our G

rave

tGal

le d

ated

26

022

007

With

bui

ldin

gs

17G

alle

Elpi

tiya

Exci

se S

tatio

n El

pitiy

a20

Per

ches

No

ඇඉ

3d

ated

19

012

006

Lette

r of t

he D

ivis

iona

l Sec

reta

ry E

lpiti

yaW

ith b

uild

ings

18Po

lonn

aruw

a -

Tham

anka

duw

aO

ffice

of

the

Supe

rinte

nden

t of

Exc

ise

Exc

ise

Stat

ion

Kan

duru

wel

a -

Wes

t Pol

onna

ruw

a10

9 pe

rche

s W

ith b

uild

ings

19Po

lonn

aruw

a -

Tham

anka

duw

aEx

cise

Hol

iday

Res

ort ndash

Polo

nnar

uwa

74 p

erch

es

No

එන

සප

agravef

la9

2 w

ith n

o da

te 1

020

04Le

tter o

f the

Div

isio

nal S

ecre

tary

Tha

man

kadu

wa

With

bui

ldin

gs

20A

nura

dhap

ura

East

Nuw

arag

am

Pala

tha

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n A

nura

dhap

ura

137

5 Pe

rche

sW

ith b

uild

ings

21A

nura

dhap

ura

East

Nuw

arag

am

Pala

tha

Exci

se H

olid

ay R

esor

t ndash A

nura

dhap

ura

107

1 Pe

rche

sW

ith b

uild

ings

22A

nura

dhap

ura

K

ebith

igol

law

aEx

cise

Sta

tion

Keb

ithig

olla

wa

80 P

erch

esLe

tter

No

2

51

ඉඉ

date

d 27

05

2008

of

D

ivis

iona

l Se

cret

ary

Keb

ithig

olla

wa

amp P

rovi

ncia

l Lan

d C

omm

issi

oner

rsquos N

o -

එන

සප

පඑ

ලස

40

60

305

icirc d

ated

07

052

008

With

bui

ldin

gs

23K

urun

egal

a -

Kur

uneg

ala

Padd

y Fi

eld

Land

for T

rain

ing

Cen

ter a

nd E

xcis

e St

atio

n (A

ssis

tant

Com

mis

sion

er o

f Exc

ise (

Nor

th

Wes

tern

Pro

vinc

e)10

0 pe

rche

s La

nd re

ceiv

ed a

s pe

r the

lette

r No

42

981

3ස

බ o

f the

Div

isio

nal

Secr

etar

y K

urun

egal

a da

ted

280

720

00W

ith b

uild

ings

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

13

24K

urun

egal

a -

Bam

unak

otuw

a Tr

aini

ng C

olle

ge P

anad

arag

ama

- La

nd r

ecei

ved

as p

er t

he l

ette

r N

oබ

මඉ

ඩඅ

තප

තස

රාබyuml ප

හණ

ාසල

of t

he D

ivis

iona

l Sec

reta

ry B

amun

akot

uwa d

ated

14

032

013

With

bui

ldin

gs

25K

urun

egal

a ndash

Kul

iyap

itya

Wes

tEx

cise

Sta

tion

Kul

iyap

itya

114

perc

hes

With

bui

ldin

gs

26K

urun

egal

a -M

aho

Exci

se S

tatio

n K

urud

ugah

ayay

a -

Mah

o40

01

Perc

hes

Div

isio

nal

Secr

etar

yrdquos

No

33

157

146

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o - ප

ළාත

ඉfl

dඉ2

මහ

ව6

(1)

C

omm

issi

oner

G

ener

al o

f Lan

d N

o4

146

58 d

ated

05

052

010

With

bui

ldin

gs

27Pu

ttala

m- P

utta

lam

Exci

se S

tatio

n ndash

Putta

lam

Pla

ins P

utta

lam

525

per

ches

D

ivis

iona

l Se

cret

aryrdquo

s N

oප

තඉ

07

63

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o -

පළ

ාතඉ

fl

dඉ6

පත

07

C

omm

issi

oner

G

ener

al o

f Lan

d N

o4

144

7

281

120

07W

ith b

uild

ings

28Pu

ttala

m-M

adam

pe

Exci

se S

tatio

n M

adam

pe59

93

Perc

hes

Land

han

ded

over

to M

rBH

Per

eis

OI

C b

y le

tter N

oම

ාද3

31

100

of

Div

isio

nal S

ecre

tary

Mad

ampe

dat

ed 1

502

200

6W

ith b

uild

ings

29Pu

ttala

m

-Wen

napu

wa

Offi

ce

of

the

Ass

ista

nt

Com

mis

sion

er

of

Exci

se

Bog

ahav

itaW

aikk

ala

O

ffice

of

th

e Su

perin

tend

ent

of E

xcis

e N

atht

hand

iya

Exci

se

Stat

ionW

enna

puw

a

399

3 Pe

rche

s

Div

isio

nal

Secr

etar

yrsquos

No

වෙ

නm

dfaඉ

අතස

රාබyuml

date

d 29

07

2002

Pro

vinc

ial L

and

Com

mis

sion

errsquos

No

- පළ

ාතඉ

fl

dඉ4

වෙ

න -

date

d 11

03

2002

With

bui

ldin

gs

30Pu

ttala

m-C

hila

wIn

gini

wat

ta a

lias G

amsb

ha w

atta

30 P

erch

esO

wne

rshi

p ha

s be

en h

ande

d ov

er t

o th

e Ex

cise

Dep

artm

ent

by

Div

isio

nal

Secr

etar

y C

hila

w o

n 27

07

2015

DS

No

CH

ILN

DI

TRA

NS

319

14

Tend

ers h

ave

been

cal

led

31M

anna

rEx

cise

Sta

tion

Man

nar

204

4 Pe

rche

sC

omm

issi

oner

Gen

eral

of

Land

No

414

190

16

122

009

Lette

r da

ted

090

620

10 o

f Div

isio

nal S

ecre

tary

Man

nar

With

bui

ldin

gs

32Tr

inco

mal

eeEx

cise

Sta

tion

Oris

Hill

Trin

com

alee

_

Ass

ista

nt C

omm

issi

oner

of

Exci

se(E

P)h

as b

een

info

rmed

to ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

W

ith b

uild

ings

33

Bat

tical

oa ndash

K

alam

unai

Eas

t Ex

cise

Sta

tion

Com

plex

Kal

ladi

-Bat

tical

oa

30 P

erch

esLe

tter

No

atildeඑ

සඑ

iumlඑ

නඑ

ලicirc

ස3

77of

D

ivis

iona

l Se

cret

ary

K

alam

unai

With

bui

ldin

gs

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

14

34A

mpa

ra-A

mpa

raEx

cise

Sta

tion

In

dras

arap

ura

Am

para

47

44

Perc

hes

App

licat

ion

for a

lloca

ting

gove

rnm

ent l

ands

for v

ario

us d

epar

tmen

ts

has

been

forw

arde

d to

the

Dep

uty

Com

mis

sion

er o

f Lan

d A

mpa

ra

Ass

ista

nt

Com

mis

sion

er

of

Exci

seha

s be

en

info

rmed

to

ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

Tend

ers h

ave

been

cal

led

35Va

uvni

ya -

Vauv

niya

Offi

ce o

f the

Sup

erin

tend

ent o

f Exc

ise

Vav

uniy

a

Exci

se S

tatio

n45

62

Perc

hes

Lette

r No

27

031

113

02

03 o

f Dis

trict

Man

ager

of N

HD

A d

ated

14

08

2003

With

bui

ldin

gs

36K

ilino

chch

iya-

Kar

awita

K

araw

ita

15 P

erch

esA

ssis

tant

Com

mis

sion

er o

f Ex

cise

has

bee

n in

form

ed t

o ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

W

ith b

uild

ings

37M

onar

agal

a -A

mbi

lipiti

yaEx

cise

St

atio

n Pa

llega

ma

Pa

rani

K

adaw

ura

Wat

ta A

mbi

lipity

a 20

Per

ches

trans

ferr

ed t

o th

e Ex

cise

Dep

artm

ent

by s

peci

men

For

m 2

00 f

or

trans

ferr

ing

asse

ts o

f Maw

eli A

utho

rity

to li

ne in

stitu

tes

W

ith b

uild

ings

38R

athn

apur

aR

athn

apur

a N

ew

Tow

n O

ffice

of t

he A

ssis

tant

Com

mis

sion

er o

f Exc

ise

80 P

erch

esLa

nd h

as b

een

allo

cate

d to

the E

xcis

e Dep

artm

ent b

y th

e let

ter d

ated

28

12

1998

Div

isio

nal S

ecre

tary

Rat

hnap

ura

With

bui

ldin

gs

39M

onar

agal

a -M

onar

agal

aEx

cise

Sta

tion amp

Offi

cial

Qua

rter

Kar

apin

chag

ala

Moo

kala

na M

onar

agal

a 85

Per

ches

Ass

ista

nt C

omm

issi

oner

of

Exci

se h

as b

een

info

rmed

to

take

ne

cess

ary

actio

n in

this

resp

ect w

ithou

t del

ay

With

bui

ldin

gs

40B

adul

la

-Ban

dara

wel

aEx

cise

St

atio

n H

apug

asar

ame

wat

ta

ndashB

anda

raw

ela

402

4 Pe

rche

s

Land

rece

ived

as p

er th

e Div

isio

nal S

ecre

tary

rsquos N

oබ

ණ3

4ර

ාආ1

3amp

Pro

vinc

ial L

and

Com

mis

sion

errsquos

No

- UPL

CL

4B

W1

0 d

ated

20

07

2009

Let

ter

With

bui

ldin

gs

41B

adul

la -

Bad

ulla

Exci

se S

tatio

n ndashK

anup

alla

la-B

adul

la25

Per

ches

With

bui

ldin

gs

42M

atar

a - W

alig

ama

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n

Kot

awila

wat

ta

Kan

dake

tiya

wat

ta

Kan

anke

wew

a w

atta

Mat

ara

Dis

trict

80

Per

ches

Ow

ners

hip

has

been

han

ded

over

by

the

le

tter

of A

ssis

tant

D

ivis

iona

l Sec

reta

ry W

elig

ama

date

d 11

08

2015

With

bui

ldin

gs

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

15

27 Human Resources DivisionHuman Resources Division of the Excise Department of Sri Lanka carries out its operations under the guidence of the Excise Commissioner (Administration Human Resources) and the Deputy Excise Commissioner (Human Resources) Sri Lanka Excise College in Panadaragama of Kurunegala District is the training institute of the Excise Department

Capacity development of Departmental Officers by means of improving knowledge attitudes and skills via theoretical and practical training was the main task of the Human Resources DivisionIt was able to organize various training courses in collaboration with the local and foreign training institutes and the Excise Training College Panadaragama in the year 2018 also

Table 28 - Details of Training Courses conducted by the Excise Training College in the year 2018

Serial No Name of the Course Participants

No of Dates per

Course

Noof Courses

Noof Participants

1 Training Course for Officers attached to duties in Manufactories Warehouses and Distilleries

Officers attached to duties in

Manufactories Warehouses and

Distilleries

02 03 104

2 Training Course for Excise Drivers on maintenance of duty related official documents departmental discipline and essential legal awareness

Excise Drivers 01 04 104

3 Annual Training Course for Firing and Firearm Handling

CEDCEACESuperintendents of Excise Chief

Inspectors of Excise Excise

Inspectors Excise Inspectors

02 09 315

4 Training Course for Development of Integrated Skills for Other Excise Ranks

Sergeant Majors MaleFemale

Excise Guards Sergeants

02 17 570

5 Capacity Development Training Course for Superintendent of Excise appointed on Cover Up basis and Chief Inspectors of Excise promoted in 20161718

Superintendents of ExciseChief

Inspectors of Excise

04 01 26

6 Training Course on DistilleryWarehouse and Manufactory duties and activities for Officers serving in Excise Stations in Northern and Eastern Provinces

Excise InspectorsEG

04 01 45

7 Tamil Language Training Course for Departmental Officers

Excise Inspectors 05 08 206

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

16

bull Local Training Courses

Details of Local Training Courses conducted by other institutes for the Officers of the Department in the year 2018 are as follows

Table 29 -Details of Local Training Courses conducted in the year 2018

No Name of the Course Training Institute Participants

No of Dates per

Course

Noof Courses

Noof Participa-

nts

1 Advanced MS Excel Skills for junior officers

Miloda Excise Guard 02 - 2

2 Advanced Certificate Course on Narcotic Law Implimentation

Colombo School of Business and Management

Excise Inspector 10 - 10

3 Speechcraft Training with the Toastmasters International for Special Grade Officers of All Island Services

SLIDA Additional Commissioner

General of Excise

10 - 1

4 Course on Sinhala Official Letter Writing and Interpretation

NIBM Public Management

Assistant Chief Public Management

Assistant Excise Inspector Excise

Guard

02 - 8

5 Advanced National Diploma in Applied Criminology and Criminal Justice System

Sri Lanka Foundation Institute

Male Female Excise Guards

Every Sunday for a period of one year

- 15

6 English Diploma for Junior Executives

Miloda Excise Inspector Every Friday for a period of one year

- 2

7 Diploma in IT -30th Batch SLIDA Excise Inspector Excise Guard

From 03122018

- 2

8 Scientific Training for Comprehensive Precursor Control Strategy in Sri Lanka

National Dangerous Drugs Control Board

SE Chief Excise Inspector Excise Inspector

Excise Guard

02 - 10

9 Scientific training for comprehensive precursor control strategy in Sri Lanka

National Dangerous Drugs Control Board

Excise Inspector Excise Sergeant Majors Excise

Guard

02 - 10

10 Seminar on Cyber Crimes and the Applicability of Digital Witnesses

Miloda DCE IT Officer Excise

Inspector Excise Guard

01 - 8

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

17

11 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashSri Jayawarenapura Kotte

Excise Driver From 13062018

- 13

12 Financial Regulations in Public Sector

Miloda PMA 02 - 1

13 Training Program On Current Trend of the Internal Audit amp the nature of work

Department of Management Audit

Chief Internal Auditor

01 - 1

14 English Diploma Course for Junior Executives

Miloda Excise Guard One year from

20082018

- 1

15 Diploma Course in English - Level I

SLIDA Chief Inspector of Excise

- 1

16 MS Excel Skills for Junior Executives

Miloda Translator 02 - 1

17 Computer Training Course

ESOFT IT Officer 01 - 1

18 One Day Training Course on Tobacco Industry and Cigarette Manufacturing

Ceylon Tobacco Company

Inspector of Excise

01 16 668

19 Advanced Certificate Course on Narcotic Law Implimentation

Colombo School of Business and Management

Excise Inspector 04 Months from

05082018

- 20

20 Certificate Course on Statistics Analysis (CCSA)

NIBM Excise Inspector Excise Guard

04 Months from

05082018

- 4

21 One day workshop on Malt liquor industry

Lion Beer Company

MaleFemale Excise Guard

01 14 641

22 Training Course for Procurement Process ndashBatch 1

HR Division DCEACE SE OIC

02 01 54

23 Stores and Inventory Management

Miloda Management Assistant

02 - 1

24 General Payroll System Miloda Management Assistant

03 - 2

25 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashKaduwela

KKS 06 - 1

26 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashSri Jayawarenapura Kotte

Excise Driver 06 - 2

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

18

27 Seminar on National Audit Act

Sri Lanka Foundation Institute

ACEAO 01 - 7

28 Workshop on Stress Management

Sri Lanka Foundation Institute

Excise Inspector PMA Excise

Guard

01 - 5

bull Foreign Training Courses

Foreign Training CoursesProgrammes and workshops attended by the Departmental Officers in the year 2018 are given below

Table 210 - Details of Foreign Training Courses attended by the Departmental Officers in the year 2018

No Name of course CentreCountry Name of OfficerDesignation Date

1 PIM International Programme on Strategic Management

Indonesia Mr J Pushpakumara Silva (DCE)

28012018- 04022018

2 ndash do - ndash do - Mr WMMB Wansooriya (DCE)

ndash do -

3 ndash do - ndash do - Mr KMG Bandara (ACE)

ndash do -

4 ndash do - ndash do - Mr AMG Adhikari (ACE)

ndash do -

5 ndash do - ndash do - Mr RMR Bandara (ACE)

ndash do -

6 PIM International Programme on Strategic Management

Australia Mr Gamini Mahagamge (CE)

27022018- 07032018

7 ndash do - ndash do - Mr K Kumarasinghe (DCE)

ndash do -

8 ndash do - ndash do - Mr PC Silva (ACE) ndash do -

9 International Programme on Management

University of Gadjah Mada

Indonesia

Mr RMP Dharmakeerthi (ACE)

22042018- 29042018

10 International Programme on Management

International University of Japan

Mrs BMS Bandara ndash Additional Commissioner General of Excise

08052018- 16052018

11 International Programme on Management

Kasetsart University Bangkok

Mr J Shantha Deva De Silva Asst Commissioner of Excise

15072018- 22072018

12 International Programme on Management Auditing for the Public Sector Internal Auditors

University of Malaysia

Ms MN Priyangika Fernando Chief Internal Auditor

02092018 - 09092018

13 Diploma in Public Procurement and Contract Administration DIPPCA Practical Fulfillment

UK Mr LAD Liyanarachchi(Excise Inspector)

09092018-19092018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

19

14 International Programme on Management

Kasetsart University Bangkok

Mrs AHMSP Abeysinghe Administrative Officer

25112018- 02122018

15 International Programme on Strategic Management in Indonesia

University Gadjah Mada

Mr Sameera Thushan Jayawardena Deputy Commissioner of Excise (Admin)

09122018- 16122018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Chapter 3

3 Implementation of New Policies

31 Introduction32 New Excise Notifications Issued amp Implemented in 2018

Excise Department of Sri Lanka | Performance Report - 2018

22

31 IntroductionNew Excise Regulations and Rules have been enacted as a measure of further enforcement of the government policy of minimizing the use of liquor and tobacco and as a positive approach towards establishing an efficient control over liquor and tobacco industries Among

the above introduction of the Tree Tapping License System (Excise Notification no082018) for the purpose of proper supervision of the Toddy Industry can be considered as a milestone Accordingly 12 Excise Notifications were issued in year 2018 revising the practical issues identified in prevailing Excise Notifications

32 New Excise Notifications Issued amp Implemented in the Year 2018

31 Table New Excise Notifications issued amp implemented within the year

Excise Notification

No

Gazette No amp Date of Issue Description Effective

Date

012018 No 205321 10012018

Opening and Closing hours of the Excise Licensed Premises

11012018

022018 No 205326 10012018

Revision of the Condition No5 of the Excise Notification No666

10012018

032018 No 205441 18012018

Opening and Closing hours of the Excise Licensed Premises (Cancellation of ENNos012018 amp 686)

18012018

042018 No 205442 18012018

Revision of the Condition No5 of the Excise Notification No666

18012018

052018 No 205509 23102018

Revision of the Excise Notification No 1001 by exclusion of the word ldquopulprdquo

23012018

062018 No205509 23012018

Revision of the Excise Notification No 1002 by exclusion of the word ldquopulprdquo

23012018

072018 No 205932 21082018

Excise duty on import of Non Potable Spirits (Cancellation of 999 amp1005)

21022018

082018 No 206602 09042018 Toddy Tapping Licence Fees 16042018

092018 No 206557 06042018

Revision of License Fees on Bottling Toddy (Revision of Excise Notification No1004 )

01042018

102018No 207523 13062018

Revision of Regulations on Non Potable Spirits Imported to Sri Lanka (Updating ENNo 72018)

13062018

112018 No 207524 13062018

Revision of Opening and Closing hours of Toddy Taverns (Revision of ENNo 032018)

13062018

122018 No209150 03102018

Excise duty on import of Non Potable Spirits (Revision of ENNo 072018)

04102018

Cha

pter

3 |

Im

plem

enta

tion

of N

ew P

olic

ies

Chapter 4

4 Auditing

41 Introduction42 Internal Audit Division

Excise Department of Sri Lanka | Performance Report - 2018

24

41 IntroductionInternal audit unit is entrusted with the responsibility of reporting to the Head of the Department having carried out independent evaluations on the effectiveness of the internal systems of the department and coordinating the Head of Department with the officers who are assigned various departmental duties

Specially Internal Audit Division creates the environment for the Head of Department to take necessary and urgent measures to remedy the risk areas related to financial control having conducted Audit and Management Committees on time with the participation of the Departmental Head and a representative from the Auditor Generalrsquos Department

In addition to the above Internal Audit Division assists to reinforce the existing administrative system having studied the weaknesses in administrative systems through identification and focusing on the risk areas in procedures pursued for achieving departmental goals while implementing internal audit programmes prepared in line with the changes of the management and financial environment which exists in the Department

42 Internal Audit UnitActivities of the Internal Audit Division have been carried out based on the internal audit plan of the year 2018 under the direct supervision of the Commissioner General of ExciseIt has also proposed internal control methods required to avert the defects which could be observed in processes of collecting revenue based on Excise ordinance Excise Notifications Financial Regulations and Establishments codes

Audit Programs conducted in the Year 2018

Offices of the Assistant Commissioner of Excise - Kalutara Kandy Galle Rathnapura

GampahaOffices of Excise Superintendents - Kalutara Hambantota Kandy Galle

Matara Kegalle Ratnapura GampahaExcise Stations - Hambantota Tangalle Padukka Kandy

Elpitiya Negombo Matara Kegalle Ruwanwella Rathanapura Balangoda Poogoda Gampaha Meerigama

Special Operations Bureaus of Excise - Kandy GalleLicensed Premises - 6 licensed premises under the Excise

Stations of Negombo and Galle

Five Management Audit Committee meetings have been conducted under the patronage of the Commissioner General of Excise and the participation of all staff officers in the Excise Head Office and the Audit Superintendent of the Government Audit Unit in the year 2018 Measures have been taken to implement the decisions taken at Management Audit Committee meetings held at the Ministry through all staff officers and to discuss the observations and issues raised by Auditor Generalrsquos queries and internal audit reports for the purpose of strenghthening the internal control of the Department

Internal Audit Division has been able to guide the Department to achieve its aims and targets through all these programs

Cha

pter

4 |

Aud

iting

Chapter 5

5 Accounts Division

51 Introduction52 Revenue Account53 Reward Fund Account54 Appropriation Account (2018)55 Analysis of Income and Expenditure56 Advance Account

Excise Department of Sri Lanka | Performance Report - 2018

26

51 IntroductionThis Department has fulfilled all the duties related to excise revenue on behalf of the Sri Lankan Government in its history of over one hundred years However several of the revenue sources out of which we gathered income had to be transferred to Provincial Councils as per the 13th amendment to the Constitution Revenue Sources thus transferred are as follows

1 Annual Excise License Fees

2 Rent Sales

3 Fines imposed by Courts

Following taxes and fees are charged by the Excise Department

Government Revenue Head Relevant Taxes and Fees

1002-04-01 - All receipts related to Excise Duties

1 Excise Duties

2 Late Charges on Excise Duties

3 Purchase of Spirits (Local and imported)

4 License Fees

5 Excise License Application Fees

6 Renewal of Excise Licenses

7 Transfer of Excise LicensesChange of Names and addresses

8 Charges on Toddy Collecting Centre

1002-06-00 - All receipts related to Tobacco

1 TobaccoTax (Local and imported)

2 License fees for Tobacco Manufacturing

3 Application fees for Tobacco Manufacturing License

4 Renewal of Tobacco Manufacturing Licenses

5 Transfer of Tobacco Manufacturing Licenses Change of Names and addresses

6 Late fees

7 Charges on storing tobacco products

Main tasks carried out by the Accounts Division are as follows

bull Collection of Excise Revenue

bull Incurring Recurrent and Capital Expenses

bull Public Officersrsquo Advance Account Activities

bull Supplying all Departmental Requirements

bull Maintaining the Reward Fund

Following activities are done by the Accounts Division parallel to the process of keeping accounts on the above tasks

bull Preparing the Revenue Accounts for the Excise Revenue

bull Preparing the Departmental Appropriation Account

bull Preparing the Public Officersrsquo Advance Account

bull Preparing the final accounts for the Reward Fund

Cha

pter

5 |

Acc

ount

s Div

isio

n

Excise Department of Sri Lanka | Performance Report - 2018

27

52 Revenue AccountThis department gathers and keep records of the Excise and Tobacco tax income intended for the Sri

Lankan Government revenue Excise revenue of the previous 6 years is given in the following chart

Table 51 - Revenue of Preceding Years

Year Excise Duty (Rs) Tobacco Tax (Rs) Total Tax (Rs)2018 113890332214 45367003 1139356992172017 113214008524 45749663 1132597581872016 120238067703 39819451 1202778871542015 105263548521 34049349 1052975978702014 69087998769 35606823 691236055922013 66008326747 33042507 66041369254

53 Reward Fund AccountExcise Department operates a reward fund which is nourished by the composition fees imposed on acts of violating the excise license regulations and rewards are paid out of this Fund for persons who contribute to said tasks

In addition to the above 15 of the annual income of the reward fund is annually transferred to the Consolidated Fund Receipts for the year 2018 was Rs1778 million and Rs1129 million have been incurred as rewards and other expenses while Rs 325 million has been transferred to the Consolidated Fund

Table 52 ndash Details of the Reward Fund

2018(Rs) 2017 (Rs) 2016 (Rs)Receipts 177875203 133366877 136954590Payments

bull Composition Fees 101516518 76643861 71173912bull To Government Consolidated Fund 32579338 20339024 21933812bull For Special Raids - 600000 771050bull For Trainings and Academic Activities - - 2331515bull For Sports Recreation and Education - 50000 -bull Purchase of library books - - -bull Purchase of Furniture and Equipment - 3939940 1194000bull Purchase of Computers 11400000 - -

Total Expenditure 145495856 101572825 97404289

54 Appropriation Account (2018)All expenses required for fulfilling departmental objectives are made from this account

Table 53 - Appropriation Account

Type of Expenditure Estimated Provision (Rs) Expenditure(Rs)

Personnel Remunerations 671450000 658619293

Other Recurrent 455776000 159066161

Capital 529974000 183786422

Total 1657200000 1001471876

Cha

pter

5 |

Acc

ount

s Div

isio

n

Excise Department of Sri Lanka | Performance Report - 2018

28

55 Analysis of Income and ExpenditureExcise income is generated through two main sources Income generated in the year 2018 is given below

Excise Revenue - 113890332214Tobacco Tax Revenue - 4545367003

Total Revenue - 113935699217

Departmental expenditure can be categorized as recurrent and capital Expenditure incurred in 2018 is as follows

Recurrent Expenditure - 817685455Capital Expenditure - 183786421

Total Expenditure - 1001471876

56 Advance Account This Division provides loan advances for the entire staff of the Department by the Government Officers Advance Account An amount of Rs59837200 has been given out by this account as distress loans for 374 officers special advances for 92 officers and festival advances for 759 in the year 2018

Table 55 - Advance Account Particulars

Description

2018 2017 2016

Amountallocated for the

Department

Actual value

Amount allocated for the

Department

Actual value

Amount allocated for the

Department

Actual value

Receipts 60000000 59837200 45000000 45572284 38000000 37976126

Minimum Receipt Limit 37000000 36442370 34000000 34426562 30000000 31465892

Maximum Debit Limit 250000000 163631147 177000000 140236317 171000000 129234392

Table 56 ndash Acquisition of Capital Assets

Vote No Detail Total Expenditure (Rs)

248-1-1-2102 Furniture and Office Equipment 11235454

248-1-1-2103 Machinery and Plants 17000000

248-1-1-2104 Construction of Buildings i Head Office

ii Regional Offices

47997925 69978561

Cha

pter

5 |

Acc

ount

s Div

isio

n

Chapter 6

6 Law Enforcement

61 Introduction62 Legal Division63 Bureaus of Excise Special Operations

Excise Department of Sri Lanka | Performance Report - 2018

30

61 IntroductionLaw Enforcement Division is under the supervision of the Commissioner of Excise (Law Enforcement) and Deputy Commissioner of Excise (Law Enforcement)

Following activities were monitored by this Division

i Setting detection targets and supervision of Excise Officers

ii Conducting progress review meetings at regional level

iii Recommendation of special commendations

iv Levying composition fees for technical crime reports

v Collecting and analyzing of information on detections

vi Taking necessary actions for public petitions

vii Coordinating with parallel institutions and attending relevant meetings

Department was able to achieve 49312 detection targets rendering a higher contribution for implementing government policy in the year 2018 A large number of massive detections of illegal liquor drugs and imported contraband liquor stocks could be carried out through motivation of Excise Officers attached to the regional stations Special Operations Bureaus and the Narcotic Unit

Rs25362916500 was collected as fines having taken legal actions against 49312 detections carried out in the year 2018 Confiscation of 10000 litres of Spirits with a market value over Rs6 crores imported to the country having submitted forged documents to Sri Lanka Customs was one of the most outstanding detections carried out by the officers attached to the Law Enforcement Division A case was filed in this regard and a fine of Rs350000 was imposed by the Magistrate Courts Negombo

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

31

Tabl

e 6

1 ndash

Det

ails

of D

etec

tions

Dis

tric

t

Exc

ise

Ord

inan

cePo

ison

sOpi

um a

nd D

ange

rous

Dru

gs

Ord

inan

ceTo

bacc

o Ta

x A

ctN

atio

nal A

utho

rity

Act

on

Tob

acco

and

Alc

ohol

Total Noof Detections

UMA

PUML

PUDS

P of U

UST

UPT

UPA

USA

USFL

Cocane

Cannabis

Heroine

Other Narcotic

Drugs

Contraband Cigarettes

Other Tobacco Related

Selling Cigarettes to persons

under age of 21 yrs

Smoking in Public Places

Col

ombo

381

1054

1

461

144

258

202

1736

434

1921

867

00

4220

Kal

utar

a

114

149

1570

623

587

40

6519

096

240

22

00

3160

Gam

paha

98

331

05

921

215

320

51

384

676

418

16

019

150

40K

andy

3215

1165

29

414

286

269

063

112

118

474

5161

431

16M

atal

e

23

3120

0

1210

50

512

80

53

022

10

053

5N

uwar

a- E

liya

3

114

29

120

046

516

40

258

160

085

206

1181

Kur

uneg

ala

204

3133

66

759

432

680

100

525

5422

1930

4054

Putta

lam

791

1358

33

666

07

900

206

180

039

564

7927

3190

Bad

ulla

7

928

4

180

361

012

729

60

30

37

1189

013

81M

onar

agal

a

96

265

316

252

217

736

081

60

050

039

942

Gal

le

21

513

410

91

1637

44

249

644

767

53

101

00

2822

Mat

ara

1521

923

3

031

021

123

40

62

00

048

099

9H

amba

ntot

a

1918

412

10

439

016

815

20

102

50

131

84

1045

Rat

hnap

ura

61

153

1203

7

332

6218

042

55

5025

354

1729

Keg

alle

95

1813

65

709

025

00

60

01

20

4116

32A

nura

dhap

ura

471

117

95

3425

323

960

107

301

911

08

2616

Polo

nnar

uwa

3612

419

0

10

4250

030

00

11

03

595

Jaffn

a9

29

58

711

551

175

03

00

162

850

147

143

3090

Vavu

nia

0

03

17

511

00

353

05

00

36

154

5755

1M

anna

r

10

2

623

018

100

130

00

1929

170

291

Kill

inoc

hchi

7

096

99

253

02

00

00

019

960

457

6M

ulai

thiv

u3

220

1

018

92

33

03

00

388

028

483

Bat

icol

a6

437

51

40

998

02

00

125

351

216

606

Am

para

00

10

5627

211

659

036

62

539

624

67

1112

Trin

com

alee

180

332

0

710

2997

012

00

314

2724

645

Nar

cotic

- Uni

t

00

4

00

00

142

466

622

16

00

011

15B

SO25

129

1631

4

240

690

304

017

13

91

00

2586

Tot

al 1

814

83

9 2

122

4 9

1

760

5

502

3

1 2

450

323

0

212

361

6

217

1

48

21

39

1

331

10

36

1

866

4

931

2

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

32

Note- Definitions of Acronyms used in the Table 61UMA= Unlawful Manufacture of ArrackPUML= Possession of Unlawfully Manufactured LiquorPUDS= Possession of Unlawfully Distilled SpiritP of U= Possession of UtensilUST= Unlawful Sale of ToddyUPT= Unlawful Possession of ToddyUPA= Unlawful Possession of ArrackUSA= Unlawful Sale of ArrackUSFL= Unlawful Sale of Foreign Liquor

62 Legal DivisionLegal Division operated under the direct supervision of the Additional Commissioner General of Excise (Revenue Policies amp Administration)

Scope of this Division includes supplying and forwarding required information pertaining to cases filed by licensees and Excise Officers to the Attorney Generalrsquos Department appearing before the Courts for such cases representing the Commissioner General of Excise and rendering legal assistance for notifications circulars rules and regulations issued by the order of Commissioner General of Excise

Moreover it works in collaboration with the Attorney Generalrsquos Department Legal Draftsmenrsquos Department and other relevant institutes and departments and take necessary actions related to legal issues of regional excise stations and licensed premises

Table 62 ndash Classification of Cases

Classification of Cases Noof Cases in 2018

Supreme Court Cases 05

Appeal Court Cases 07

63 Bureaus of Excise Special OperationsNarcotic Unit Colombo has been established for controlling narcotic drugs covering the whole island and the Special Operation Bureau Colombo has also been established for detection of islandwide illegal liquor and drugs as well as the discrepancies of licensees and taking actions against them In addition to the above four other special operations bureaus

have been established in CentralNorth Western Southern and North Central Provinces All these units operate under the supervision of the Commissioner General of Excise Commissioner of Excise (Law Enforcement) and the Deputy Commissioner of Excise (Law Enforcement)

bull Excise Narcotic Law Enforcement Unit

The Narcotics Unit which was established in November 1985 for the purpose of enforcing the Law under the Poisons Opium and Dangerous Drugs Ordinance has been operating in No 15 Park Avenue Colombo 08 since 10032016

1115 detections have been carried out by the Narcotics Unit during the year 2018 out of which 1091 detections were on narcotic drugs while 622 detections were on Heroine and 466 detections on Ganja Cannabis In addition to the above 03 detections on other drugs18 detections under the Excise Ordinance and 06 detections under Tobacco Tax Act have been carried out Rs 68 Million has been charged as fines for the cases filed in the High Courts and the Magistrate Courts with respect to the above raids

bull Special Operations Bureau (Colombo)

This Bureau which functions as a Unit of curbing all excise crimes in the island based on complaints received to the Commissioner General of Excise from the general public has carried out 2586 detections and the Rs232 million of fines have been collected 73 Technical Crime Reports have been submitted by this Bureau related to violation of conditions by licensed premises within the year and a composition fee of Rs15 million has been accumulated to the government by the end of the year 2018

bull Special Operations Bureau - (Central Province)

A total sum of Rs80 million has been earned to the Government by this unit as fines having conducted 1632 successful raids including 26 raids on narcotic drugs and illicit liquor distillation

This bureau has submitted 02 Technical Crime Reports with respect to the violations of conditions by licensed

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

33

premises and added Rs 60000 to the excise income by the end of the year 2018

bull Special Operations Bureau - (Southern Province)

Southern Provincial Special Operations Bureau is established in Galle for carrying out operations in the Southern Province

This unit has been able to carry out 1394 successful detections during the year under review and add Rs72 million worth fines to the Government having filed cases against them

In addition to the aboveit has been able to bring in a composition fee of Rs12 million through 21 Technical Crime Reports pertaining to violations of conditions by licensed premises

bull Special Operations Bureau - (North Central Province)

North Central Provincial Special Operations Bureau

which is located in Anuradhapura city for conducting its operations in Northern amp North Central Province

This unit has been able to carry out 1338 detections during the year under review and charged Rs100 million as fines through cases filed based on said detections

bull Special Operations Bureau - (North Western Province)

North Western Provincial Special Operations Bureau is located in Kurunegala City

This unit has been able to carry out 1607 successful raids during the year under review It has earned Rs108 million worth fines having filed cases based on these detections Further Rs 02 million has been accumulated to the government as composition fees having submitted 12 Technical Crime Reports against licensed premises which have breached excise conditions

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

34

Tabl

e 6

3 ndash

Det

ails

of D

etec

tions

Car

ried

Out

by

the

Spec

ial O

pera

tions

Bur

eaus

Uni

t

Exc

ise

Ord

inan

ce

Pois

onsO

pium

an

d D

ange

rous

D

rugs

O

rdin

ance

Toba

cco

Tax

Act

Nat

iona

l A

utho

rity

Act

on

Tob

acco

and

A

lcoh

ol

Total Noof Detections

UMA

PUML

PUDS

P of U

UST

UPT

UPA

USA

USFL

Cocane

Cannabis

Heroine

Other Narcotic Drugs

Contraband Cigarettes

Other Tobacco Related

Selling Cigarettes to persons under

age of 21 yrs

Nar

cotic

- -

4 -

-

-

-

-

14

466

622

3 6

- -

-

1115

SO

B(C

entra

l)26

411

01 -

2521

01

4519

212

50

81

00

1632

SO

B (

NW

P)

9311

1344

- 0

310

537

3827

49

80

016

07

SO

B(S

outh

ern)

90

7847

9 -

382

417

544

125

210

50

00

1394

SO

B(N

CP)

19

31

966

- 49

63

973

245

06

20

013

38

SO

B(C

olom

bo)

251

29

163

1 -

4 24

0 6

90

304

17

1 3

9 1

- -

2586

Tota

l65

3

123

5

525

- 8

1 56

9 14

32

4 1

061

582

662

20

43

12

- -

967

2

Not

e-

Def

initi

ons o

f Acr

onym

s use

d in

the

Tabl

e 6

3U

MA

= U

nlaw

ful M

anuf

actu

re o

f Arr

ack

PUM

L= P

osse

ssio

n of

Unl

awfu

lly M

anuf

actu

red

Liqu

orPU

DS=

Pos

sess

ion

of U

nlaw

fully

Dis

tille

d Sp

irit

P of

U=

Poss

essi

on o

f Ute

nsil

UST

= U

nlaw

ful S

ale

of T

oddy

UPT

= U

nlaw

ful P

osse

ssio

n of

Tod

dyU

PA=

Unl

awfu

l Pos

sess

ion

of A

rrac

kU

SA=

Unl

awfu

l Sal

e of

Arr

ack

USF

L= U

nlaw

ful S

ale

of F

orei

gn L

iquo

r

Cha

pter

6 |

Law

Enf

orce

men

t

Chapter 7

7 Revenue Operations Division

71 Introduction72 Information Technology Division 73 Revenue Operations Division74 Types of Excise Licenses 75 Excise Licenses which operated in the year 2018

Excise Department of Sri Lanka | Performance Report - 2018

36

71 IntroductionRevenue Operations Division is operated by two Deputy Commissioners of Excise under the supervision of the Commissioner General of Excise and the Deputy Commissioner of Excise (Revenue Operations and Law Enforcement) VizDeputy Commissioner of Excise (Revenue Licenses) and Deputy Commissioner of Excise (Supply Chain Regulations amp IT)

72 Information Technology UnitThis unit has been established under Deputy Commissioner of Excise (Supply Chain Regulations amp IT)

This unit extends its assistance to monitor and maintain the software system (LRARS) which operates in the license division for registration and issuing of liquor licenses and thereby contributes to provide customers a faster service

Further updating and maintaining the official web site is one of the key roles of the IT division and the website is being redesigned with the intension of providing a higher customer service

Feeding data to the software pertain to payment of rewards to the officers serving in the Department and obtaining relevant reports are done by this unit and Rs82466139 of reward allowances for officers have been calculated with computer assistance for Rs 133474335 of composition fees charged with respect to 4952 Technical Crime Reports and submitted to the Accounts Division for the year 2018

In addition to the above IT Unit extends its services by way of identifying the IT requirements of the Department gathering relevant information assisting the Technical Evaluation Committees and by resource contribution for IT training courses

Necessary measures are being taken to obtain IT assistance to the Department under the Public Sector Efficiency Strengthing Project (PSESP) which is implemented by the World Bank and the Europian Union Approval of the Ministry of Finance has been granted to receive an IT Solution to the Excise Department and the consent has been expressed by the Information amp Communication Technology Agency

to render the required consultancy and resources for this endeavor Accordingly as the initial phase of the above a web interface has been created by our department for the RAMIS Project implemented by the Department of Inland Revenue

73 Revenue Operations UnitThis Division operates under the supervision of the Deputy Commissioner of Excise (Revenue Licenses) It carries out tasks related to granting approval to Divisional Secretaries to issue licenses for selling liquor directly issuing licenses for liquor manufactories distilleries storeswarehouses and vinegar manufactories issuing new licenses annual renewals and related tasks granting approval for all activities of the liquor industry including manufacturing of liquor and issuing of spirits In addition to above it issues all island liquor transport permits and also maintains files pertain to all liquor licenses

74 Types of Excise LicensesTypes of Excise licenses issued by this Department-

FL 1 Licence to manufacture malt liquorFL 1 A Licence to manufacture country

made foreign liquorFL1 B Licence to manufacture milk punch

andor wineFL1 C Licence to manufacture country

made foreign spirits from spirits distilled from the coconut or any of its products other than toddy

FL 3 Wholesale Licence for liquorFL 4 Retail Licence for liquorFL 5 Foreign Liquor Tavern License FL 7 Hotel LicenceFL 8 Hotel Bar LicenceFL 9 Entertainment Bar Licence for

CinemasFL 10 Railway Restaurant LicenceFL 11 Restaurant LicenceFL 12FL 13

Rest House LicenceProprietary Club License

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

37

FL 13 A Members only ClubsSocial Club Licence

FL 14 Occasional LicenceFL 15 Supplementary Licence to extend the

hours of saleFL 16 Auctioneerrsquos LicenceFL 17 Rectified Spirits LicenceFL 18 Medicated Wine Licence

FL 22 A Licence for retail sale of Beer Ale Stout and Wine

FL 22 B Licence for consumption of Beer Ale Stout and Wine at the premises

Special Licence issued under the Excise Notification 936

Licence for Storage and Warehouses

Licence for distributing (Manufacturersrsquo Wholesale) ArrackBeerForeign liquor

Licences for manufacturing Industrial Products usingEthyl Alcohol

Licence for selling wine spirits

Licence for the importation and possession of non- potable spirit

Licence for manufacturing amp selling processed Molasses Palmyra Special Coconut Arrack and or for manufacture amp issue to the wholesale outlets

Distillery License

License to manufacture Vinegar

License for bottling toddy

License to collect toddy

License for bottling

License for production and sale of fermented toddy

License for exporting liquor

License for importing foreign liquor

License for Toddy Taverns sold by Tender

License for importing foreign liquor

License for manufacturing tea cider

Toddy and Arrack licence for Estate Canteens

Special Three year approval for hotels (Boutique Villas)

Auxiliary Licenses

bull License for selling Arrack (AFL 1AFL2 AFL3 AFL4)bull License for selling bottled toddy

75 Excise Licenses issued amp operated in the year 2018

Table 71 Number of Distillery and Manufactory Licenses operated in the financial year of 2018

Table 72 Number of foreign liquor Licenses operated in the financial year of 2018

Table 73 Number of foreign liquor Licenses operated in the financial year of 2018

Table 74 New Licenses issued from 2006 to 2018

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

38

Tabl

e 7

1 N

umbe

r of

Dis

tille

ry a

nd M

anuf

acto

ry L

icen

ses O

pera

ted

in th

e Fi

nanc

ial Y

ear

of 2

018

Dis

tric

tL

icen

ses

for

Spir

it D

istil

leri

es

Lic

ense

s fo

r Arr

ack

Man

ufac

tori

es

Lic

ense

s for

Cou

ntry

m

ade

fore

ign

liquo

r m

anuf

actu

ring

lice

nses

Lic

ense

s for

m

anuf

actu

ring

med

icin

al

prep

arat

ions

incl

udin

g E

au-d

e-co

logn

e

Lic

ense

s fo

r Vin

egar

M

anuf

acto

ries

Bee

r M

anuf

actu

ring

L

icen

ses

AM

06G

rand

To

tal

Col

ombo

16

223

--

1244

Gam

paha

27

47

-1

1031

Kal

utha

ra4

53

31

-4

20K

andy

13

11

--

915

Mat

ale

--

--

--

--

Nuw

araE

liya

--

--

--

55

Gal

le-

--

--

-5

5M

atar

a-

-2

--

--

2H

amba

ntot

a-

--

--

-3

3Ja

ffna

33

--

--

410

Man

nar

--

--

--

--

Vavu

niya

--

--

--

33

Kili

noch

chi

--

--

--

--

Bat

tical

oa-

--

--

-5

5A

mpa

ra1

--

--

--

1Tr

inco

mal

ee-

--

--

-3

3K

urun

egal

a1

1-

--

16

9Pu

ttala

m1

1-

--

-5

7A

nura

dhap

ura

--

--

--

77

Polo

nnar

uwa

--

--

--

11

Bad

ulla

-2

--

--

68

Mon

arag

ala

2-

--

--

-2

Rat

hnap

ura

--

--

--

66

Keg

alle

--

--

--

--

Mul

laiti

vu-

--

--

--

-To

tal

1628

1234

12

9418

7

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

39

Tabl

e 7

2 N

umbe

r of

For

eign

Liq

uor

Lic

ense

s Ope

rate

d in

the

Fina

ncia

l Yea

r of

201

8

Distr

ict

Fore

ign

Liqu

or

whole

sales

lic

ence

s FL-

3

Fore

ign

Liqu

or R

etail

licen

ses F

L-4

Fore

ign L

iquo

r Ta

vern

Lice

nse

FL-5

Hotel

Li

cens

es

FL-7

Hotel

bar

Lice

nses

FL-

8En

terta

inm

ent

bar l

icens

es F

L-9

Railw

ay

resta

uran

t FL

-10

Resta

uran

t FL

-11

Rest

Hous

e FL

-12

Prop

rieta

ry

Club

Li

cens

e-FL

13

Mem

bers

On

ly Cl

ub

licen

ses

FL13

A

Recti

fied

sprit

s lic

ense

FL

-17

Gra

nd

Tota

l

Col

ombo

2119

53

8316

906

0121

22

142

-73

5G

ampa

ha10

119

-93

113

3-

893

-2

143

3K

alut

hara

224

144

725

-13

5-

1-

167

Kan

dy1

793

5773

1-

264

16

125

2

Mat

ale

-27

-32

36-

-12

1-

1-

109

Nuw

araE

liya

111

25

2629

1-

243

-3

-20

4G

alle

349

-82

82-

-25

1-

2-

244

Mat

ara

-32

-30

293

-14

3-

8-

119

Ham

bant

ota

117

-22

213

-2

1-

--

67Ja

ffna

230

-10

11-

-10

--

5-

68M

anna

r-

4-

22

--

31

-1

-13

Vavu

niya

-11

-5

61

-4

1-

--

28K

ilino

chch

i-

--

22

--

--

--

-4

Bat

tical

oa1

22-

1214

--

71

--

-57

Am

para

121

-11

11-

-5

1-

1-

51Tr

inco

mal

ee1

13-

1419

2-

7-

--

-56

Kur

uneg

ala

156

-23

232

-23

4-

--

132

Putta

lam

-33

211

113

-8

4-

1-

73A

nura

dhap

ura

246

-30

32-

-5

1-

--

116

Polo

nnar

uwa

-16

-18

20-

-6

1-

--

61B

adul

la1

50-

3130

1-

193

-2

-13

7M

onar

agal

a-

24-

1819

--

72

-1

-71

Rat

hnap

ura

161

-12

194

-15

31

--

116

Keg

alle

-37

-17

173

-15

1-

2-

92M

ulla

itivu

-1

-2

2-

-3

--

--

8To

tal

4910

8014

705

862

381

554

463

782

3413

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

40

Tabl

e 7

3 N

umbe

r of

fore

ign

liquo

r L

icen

ses o

pera

ted

in th

e fin

anci

al y

ear

of 2

018

Dis

tric

t

Bee

r A

le S

tout

an

d w

ine

licen

se

for

reta

il sa

le

22A

Bee

r A

le S

tout

an

d w

ine

licen

se fo

r co

nsum

ptio

n in

the

prem

ises

22B

Spec

ial T

hree

Ye

ar A

ppro

val f

or

Bou

tique

Vill

as

Est

ate

Can

teen

Se

lling

Arr

ack

Todd

y Ta

vern

Lic

ense

s

Est

ate

Can

teen

Se

lling

Tod

dy

Bot

tled

Todd

y M

anuf

acto

ry

Lic

ense

s

Arr

ack

Who

lesa

le

licen

ses

Gra

nd

Tota

l

Col

ombo

3018

21-

--

--

69G

ampa

ha43

428

--

--

-93

Kal

utha

ra8

89

-1

1-

431

Kan

dy15

135

-2

2-

-37

Mat

ale

912

7-

--

--

28N

uwar

aEliy

a16

45

-5

--

-30

Gal

le5

1713

--

--

-34

Mat

ara

11

5-

--

--

7H

amba

ntot

a-

46

--

--

111

Jaffn

a-

-2

--

--

-2

Man

nar

11

--

24-

--

26Va

vuni

ya3

--

-41

--

-44

Kili

noch

chi

--

--

50-

--

50B

attic

aloa

92

12-

6-

-3

32A

mpa

ra-

--

--

--

--

Trin

com

alee

21

3-

3-

-1

10K

urun

egal

a16

4-

-5

--

-25

Putta

lam

157

2-

24-

--

48A

nura

dhap

ura

25

2-

1-

-1

11Po

lonn

aruw

a4

2-

--

--

-6

Bad

ulla

162

--

25

--

25M

onar

agal

a7

6-

--

--

-13

Rat

hnap

ura

25

-2

22

--

13K

egal

le5

5-

--

--

-10

Mul

laiti

vu-

--

-24

--

-24

Tota

l20

915

910

02

190

10-

1067

9

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

41

Table 74 - New Licenses issued from 2006 to 2018

Year Number of New Licenses issued

2006 35

2007 42

2008 36

2009 40

2010 51

2011 41

2012 55

2013 62

2014 83

2015 52

2016 38

2017 10

2018 74

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Chapter 8

8 Excise Duties on Locally Manufactured Liquor Spirits Tobacco amp Cigarettes

81 Introduction82 List of Licensed Liquor Manufacturers83 List of Liquor Manufacturers with Suspended Licenses 84 List of Licensed Distilleries 85 List of Licensed Stores and Warehouses 86 List of Licensed Vinegar Manufacturers 87 List of Excise Licensees for Manufacturing Industrial Products88 Liquor Production and Tax Income in 201889 Spirit Manufacturing issuing in 2018 810 Tobacco Tax811 Income Analysis

Excise Department of Sri Lanka | Performance Report - 2018

44

81 Introduction

Calculation of liquor tax income and operating the relevant computer data as well as maintenance of reports data and documents pertaining to liquor manufactories warehouses and distilleries are carried out by the Revenue Division under the supervision of the Commissioner General of Excise and the Deputy Commissioner of Excise (Revenue and License)

Liquor manufactories warehouses and distilleries toddy taverns and vinegar manufactories operate under full supervision of the Excise Department Local liquor (Arrack) Country Made Foreign Liquor Wine Sake Bottled Toddy and Beer are manufactured in manufactories Arrack and foreign liquor are considered as hard liquor while toddy wine and beer are considered as soft liquor

Ethyl Spirits are manufactured in Distilleries the spirits manufactured in Sri Lanka are categorized as Rectified Spirits Coconut Spirits and Palmyrah Spirits Coconut and Palmyrah Spirits are distilled from Coconut and Palmyrah toddy while rectified spirits are distilled in Sevenagala and Palwatta Distilleries from Molasses which is a byproduct of sugar production

Rectified spirits are manufactured using the byproduct which is produced in the process of manufacturing Sake with corn starch as the base Further Ethyl Spirits are imported for liquor manufacturing and for industrial purposes

05 liquor manufactories namely Seeduwa Bandarawatta Seeduwa new warehouse Kalutara warehouse No01 Nawayalathenna Warehouse and Badulla warehouse operated under Distilleries Company of Sri Lanka (Pvt) Ltd and 02 manufactories namely Walisara and Aluthgama operated under WMMendis Company In addition to above 16 liquor manufactories are being operated in Sri Lanka at present

82 List of Licensed Liquor Manufacturers

I Distilleries Company of Sri Lanka Ltd 110 Norris Canal Road Colombo 10

II Rockland Distilleries LtdNo16024 Kirimandala Mawatha Colombo 05

III International Distillers Ltd Kotalawala Kaduwela

IV WM Mendis amp Company Ltd Welisara Ragama

V Periceyl Company (Pvt) Ltd No 110 Norris Canal Road Colombo 10

VI V A Distilleries (Pvt) LtdNo324High LevelRoad Galagedara Padukka

VII Acme Lanka Company LtdNo731 Old Road Hanwella

VIII Classic Distilleries (Pvt) Ltd No565 Mihindu MawathaMalambe

IX Manori Lanka Company (Pvt) Ltd No2771 Jayamalapura Gampola

X Nippon Expo Company Ltd No 152 Nagahakandawatta Palugama Dompe

XI Randenigala Distilleries Ltd No 25586 Korathota Kaduwela

XII Sri Lanka Distilleries Ltd Mestiya Wadduwa(No operation in 2016)

XIII Scotland Distilleries Company Ltd Passara Road Vineethagama Badulla

XIV Thikkam Distilleries Wadamarachchi Palmyrah Coconut Development Society Alwai Point Pedro (No operation in 2016)

XV Uva Glen Company (Pvt) Ltd Millewa Moragahahena

XVI Valikamam Distilleries Walikamam Palmyrah Coconut Development Society Navali Maipay

XVII Varani Distilleries Ltd Thenmaarachchi Palmyrah Coconut Development Society Point Pedro RoadWarani

XVIII Synergy Hotel amp Holdings (Pvt) Ltd Payagala

XIX Royal Casks (Pvt) Ltd Galagedara PadukkaXX Asia Pacific Brewery (Lanka) Ltd

MawathagamaXXI Lion Brewery Ltd No 254 Colombo Road

BiyagamaXXII Hingurana Distilleries (Pvt) Ltd

Samanabadda ThittapattaraXXIII Randiya Marketing Services (Pvt) Ltd No

7 Morukkuliya Mawatha Dankotuwa

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

45

83 List of Liquor Manufacturers with Suspended License

I Wayamba Distilleries (Pvt) Ltd ndash Malkaduwawa Kurunegala

84 List of Licensed Distilleries I Distilleries Company of Sri Lanka PLC

Seeduwa11 Seeduwa Distillery - Seeduwa12 Beruwala Distillery - Beruwala

II WM Mendis amp Company Ltd - Aluthgama

III Sri Lanka Distilleries Mestiya Wadduwa

IV Rockland Distilleries - Marawila

V Acme Distilleries - Wijeratna Watta Dummalasooriya

VI Palwatta Distilleries - Palwatta

VII Sewanagala Distilleries ndash Sewanagala

VIII Royal Casks Distillerie-s Galagedara

IX Varani Distilleries-Thenmaarachchi Palmyrah Coconut Development Society

X Walikamam Palmyrah Coconut Development Society

XI Hingurana Distillery Korambe Dompe

XII Cooperative Distillery - Payagala

XIII Thikkam Distillery - Wadamarachchi Palmyrah Coconut Development Society- Point Pedro

XIV Galoya Plantation Ltd- Ampara

85 List of Licensed Stores and Warehouses

01 Distilleries Company of Sri Lanka PLC i Seeduwa Old Warehouse ii Seeduwa Warehouse No03 iii Kalutara Warehouse No02 iv Mirishena Warehouse v Thekkawatta Warehouse vi Nawayalathenna Warehouse

02 W M Mendis amp Company Ltd - i Walisara Warehouse ii Moragalla Warehouse

03 Periceyl Company (Pvt) Ltd Nawayalathenna Warehouse

04 Rockland Distilleries i Marawila Warehouse ii Thittapattara Warehouse

05 International Distilleries- East India Warehouse Kothalawala Kaduwela

06 Walikamam Palmyrah Coconut Development Society- Walikamam Warehouse

07 Wadamarachchi Palmyrah Coconut Development Society - Thikkam Warehouse

08 Thenmaarachchi Palmyrah Coconut Development Society- Warani Warehouse

86 List of Licensed Vinegar Manufacturers I CDFonseka amp Sons (Pvt) Ltd - Eluwila

Panadura

II Yasara Vinegar ManufacturersndashVimal Vila Siripathi Para Kaluwamodara Aluthgama

III Anuja Vinegar ManufacturersndashPitahena Beruwala

IV Ranviru Vinegar ndash Kande Vihara RoadKaluwamodara Aluthgama

V Sudu Pol Vinegar - Aluthgama Kaluwamodara

VI RGMarketing Vinegar Manufacturers-Darga Town

VII Saviya Vinegar Manufacturers- Payagala

87 List of Excise Licencees for Manufacturing Industrial Products

i International Cosmetics (Pvt) Ltd No146 Dawson Street Colombo

ii Ansell Lanka Pvt Ltd Biyagama Export Processing Zone Biyagama

iii Interfarm (Pvt) Ltd Madapatha Street Piliyandala C

hapt

er 8

| E

xcis

e D

utie

s on

Loc

ally

Man

ufac

ture

d L

iquo

r Sp

irits

Tob

acco

amp

Cig

aret

tes

Excise Department of Sri Lanka | Performance Report - 2018

46

iv Plant Lipids (Pvt) Ltd No60 Sir Anagarika Darmapala Mawatha Colombo 03

v Astern Ltd No688 Galle Road Ratmalana

vi 609 Manufactures No117 Darmapala Mawatha Baddegama Pita Kotte

vii Naturersquos Beauty Creations No643 Kidelpitiya Puswelhena Millawa Horana

viii HDDESExtracters (Pvt)Ltd No309 Jayantha Weerasekara Mawatha Colombo 10

ix Beauty Expert (Pvt) Ltd No73 2nd Floor Majestic City Colombo 04

x Department of Indigenous Medicines Colombo Municipal Council Maradana Colombo -10

xi Sri Lanka Ayurvedic Drugs Corperation No94 Old Kotte Road Navinna Maharagama

xii Hemas Manufacturing LtdNo36 Bristol Street Colombo -01

xiii Ceylon Cold Stores No01 Justice Akbar Mawatha Colombo -10

xiv Pilapitiya Ayurvedic Manufactures Amupitiyahena Kuda Oduwa Hoarana

xv Tropic Fishery (Pvt) LtdNo161 Tammita Street Negambo

xvi FDKLanka Drugs Company Ring Road 2nd Phase Export Processing Zone Katunayake

xvii Bimal Herbal (Pvt) Ltd No02 Abaya Road Kolonnawa

xviii Harumi Holdings (Pvt) Ltd Poruwathanda Horana

xix CBLFoods International (Pvt) Ltd POBox 01 Habarakada Road Ranala

xx PBMorawaka and Sons Kottawa Pannipitiya

xxi Goya Medicines (Pvt) Ltd No45 D7 Kahatagahawatte Meegoda

xxii MSJIndustries Lanka (Pvt) Ltd No16

Aluth Mawatha Colombo 15

xxiii Siddhalepa Ayurvedic Hospital No106A Templers Road Mount Lavinia

xxiv Swarna Herbal Products Udumpitigama Dompe

xxv State Pharmaceutical Corporation No11 Sir John Kotalawala Mawatha Kandawalawatte Ratmalana

xxvi Unilever Sri Lanka Limited No258 Vincent Perera Mawatha Colombo -14

xxvii Link Natural Products (Pvt) Ltd No199 Kew Road Colombo 02

xxviii Eastern Pharmaceuticals Kirinda Puhulwella

xxix Eastern Pharmaceuticals (Ayurvedic) Kirinda Puhulwella

xxx Deepani Enterprises No53 IDB Pallekelle

xxxi Swadeshi Industrial Works PLCNo57 Colombo Road Kandana

xxxii Hemsons International (Pvt) Ltd Hemas Building No36 Bristle Street Colombo 01

xxxiii Majestic Food amp Chemists Exports (Pvt) Ltd No337 Damukanda Dompe

xxxiv Sithumina Industries No6525 Nawala Rajagiriya

xxxv Fonterra Sri Lanka New Kandy Road Biyagama

xxxvi Welcome Chemicals (Pvt) Ltd Sedawatta Road Wallampitiya

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

47

88 Liquor Production and Tax Income in 2018Rs 3300= per Proof litter was charged as the Excise Tax in the year 2018

Table 81 Molasses Arrack

Liquor Manufacturer

From January 1st to December31st

Quantity (Absolute Litres)

Tax Income(Rupees)

International Distilleries Ltd 448385923 1479673546

Perecyl Ltd 19938340 65796522

Manori Lanka Ltd 4875548 16089308

Randenigala Distilleries Ltd 5106056 16849984

Uva Glen (Pvt) Ltd 18101652 59735451

Classic Distilleries (Pvt) Ltd 16690330 55078089

WM Mendis amp Co Ltd 205936110 679589163

Rockland Distilleries (Pvt) Ltd 411154401 1356809523

Nippon Expo Ltd 13201222 43564032

Royal Casks (Pvt) Ltd 91861615 303143329

V A Distilleries (Pvt) Ltd 35334559 116604044

Scotland Distilleries Ltd 50065430 165215919

Total 1320651190 4358148910

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

48

Table 82 Coconut amp Processed Arrack

Liquor Manufacturer

Coconut amp Processed

Quantity (Absolute Litres)

Tax Income(Rupees)

Distilleries Company of Sri Lanka Ltd 936181408 3089398646

WM Mendis amp Co Ltd 85187181 281117697

International Distilleries Ltd 240729356 794406874

Rockland Distilleries Ltd 616731600 2035214280

Manori Lanka (Pvt) Ltd 17386673 57376020

Nippon Expo Ltd 3217507 10617773

Randenigala Distilleries Ltd 2391521 7892019

Acme Lanka Ltd 223123303 736306899

Scotland Distilleries Ltd 84924 280249

Classic Distilleries (Pvt) Ltd 2687238 8867885

Total 2127720710 7021478342

Table 83 Special Arrack

Liquor ManufacturerSpecial

Quantity (Absolute Litres)

Tax Income(RsCts)

Distilleries Company of Sri Lanka Ltd 15954072800 52648440240

Perecyl Co Ltd 463507620 1529575146

WM Mendis amp Company Ltd 224434425 740633602

International Distilleries Ltd 1072926834 3540658552

Rockland Distilleries Ltd 219612092 724719903

Uva Glen Pvt Ltd 108195333 357044598

V A Distilleries (Pvt) Ltd 324655171 1071362064

Nippon Expo Ltd 112135554 370047262

Randenigala Distilleries CoLtd 63093413 208208262

Acme Lanka Company Ltd 669228774 2208454954

Synergy (Pvt) Ltd 47034243 155213001

Scotland Distilleries Ltd 85937181 283592697

Hingurana Distilleries Ltd 528229621 1743157749

Classic Manufaturers 13142495 43370233

Manori Lanka (pvt) Ltd 9912731 32712012

Total 19896118290 65657190275Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

49

Table 84 Palmyrah Arrack

Liquor ManufacturerPalmyrah

Absolute Litres Tax Income(Rupees)

Thikkam Distillery 7805175 25757077

Valikamam Distillery 25077664 82756291

Varani Distillery 8319381 27453957

Scotland Distilleries Company 427842 1411878

Total 4163006 137379203

Table 85 Country Made Foreign Liquor

Liquor ManufacturerCountry Made Foreign Liquor

Absolute LitresTax Income

(Rupees)

Higurana Distilleries 12888811 42533076

Pericyl Company (Pvt) Ltd 486468740 1605346842

WM Mendis amp CoLtd 52395516 172905202

International Distilleries Ltd 707755567 2335593371

Rockland Distilleries (Pvt) Ltd 522576478 1724502377

VADistilleries (Pvt) Ltd 52034983 171715443

Nippon Expo 421872 1392177

Total 1834541970 6053988488

Table 86 Malt Liquor (Beer) Production Alcohol Percentage Below 5

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Asia Pacific Brewery Lanka Ltd(Heineken Lanka)

105403954 252969489

Lion Brewery Ltd 1424184047 3418041713

Total 1529588000 3671011202

Table 87 Malt Liquor (Beer) Production Alcohol Percentage Above 5

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Asia Pacific Brewery Lanka Ltd(Heineken Lanka)

1508476520 3620343648

Lion Brewery Ltd 8219872582 19727694196

Total 9728349102 23348037844

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

50

Table 88 Wine Production

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Lanka Wine Company-Local 3842117 9221080

Total 3842117 9221080

Table 89 Sake Production

ManufacturerFrom January 1st to December31st

Quantity (Bulk Litres) Tax Income (Rupees)

Royal Casks (Pvt) Ltd 182960316 18296031

In the year 2018 Tax on Sake production has been calculated per proof litre basis

bull Bottled Toddy Production

Table 810 List of Bottled Toddy Manufacturers Production and Tax Income

Manufacturer Quantity (Bulk Litres) Tax Income (Rupees)

Wayamba Super Bottled Toddy -Madampe - - Eagle Bottled Toddy - Madampe 404685000 20234250 Singha Bottled Toddy - Madampe 479240300 23962015 Manori Lanka BottledToddy- Madampe - - Nemta Bottled Toddy - Madampe 382855000 19142750Golden Eagle - Madampe - - New Manori Lanka- Madampe 744265000 37213250 TSR Bottled Toddy -Marawila 487380000 24369000 TSR (New) Bottled Toddy Manufactory - - Horse Power Bottled Toddy -Marawila - - Shooting Star Bottled Toddy -Marawila 465980000 23299000 Commander Bottled Toddy -Marawila - - Camel Bottled Toddy -Colombo 11730000 586500 Three Lion Bottled Toddy -Badulla 470739750 23536987 AMP Bottled Toddy-Kochchikade - - New Commander Bottled Toddy -Chilaw 36650000 1832500 Jaffna Palm Development Co-operative 27197500 1359875 Welanei Palm Development Co-operative - - AriyalaiPalm Development Co-operative - - Kopai Palm Development Co-operative 63808750 3190437 Chankanei Palm Development Co-operative 77811875 3890593 Manipai Bottled Toddy Manufactory 29483125 1474156 Pandatiarippu Palm Development Co-operative 55147500 2757375 Kayts Palm Development Co-operative 41240000 2062000 Kareinagar Palm Development Co-operative 50416875 2520843 Valikamam Bottled Toddy Manufactory 46213125 2310656

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

51

Chavakachcheri Palm Development Co-operative 87113125 4355656 Kodikamam Palm Development Co-operative 90213125 4510656 Warani Palm Development Co-operative 41600625 2080031 Chunnakam Palm Development Co-operative 96510125 4825506 Kondavil Bottled Toddy Manufactory 50653125 2532656 Thellipalai Bottled Toddy Manufactory 74679375 3733968 Atchuvely Bottled Toddy Manufactory 38704375 1935218 Point Pedro Palm Development Co-operative - - Karaveddi Bottled Toddy Manufactory - - Kilinochchi Bottled Toddy Manufactory 361238125 18061906 Thunukkai Bottled Toddy Manufactory 117053750 5852687 Pudukudiriruppu Bottled Toddy Manufactory 100830625 5041531 Mullai West Bottled Toddy Manufactory 81875000 4093750 Mullai East Bottled Toddy Manufactory 52898125 2644906 Poonagari Bottled Toddy Manufactory 90720000 4536000 Total 5158933300 257946658

89 Production Issuing of Spirits in 2018

bull Production of Spirits distilled from Coconut Toddy

Table 8 11 Quantity of Spirits distilled from Coconut Toddy

Distillery Quantity of Pure Toddy Received for Distillation

Quantity of Spirits Manufactured (Absolute Litres)

Acme Lanka Distillery 3456144800 239296900

Mendis Distellery- Moragalla 1986375300 152070000

Beruwala Distillery 3275181000 250883300

Cooperative Distillery 1653037500 113291400

Mestiya Distillery 4380148000 315713700

Rockland Distillery 7690133000 695029500

Seeduwa Distillery 7177267300 534795700

Total 29618286900 2301080500

bull Production of Spirits Distilled from Palmyrah Toddy

8 12 Quantity of Spirits distilled from Palmyrah Toddy

DistilleryQuantity of Pure Toddy Received

for Distillation Quantity of Spirits

Manufactured (Absolute Litres)

Thikkam Distillery - -

Varani Distillery 382098250 18122000

Valikamam Distillery 582637250 33438750

Total 964735500 51560750

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

52

bull Quantity of Rectified Spirits Issued for Liquor Production

813 Production of Rectified Spirits

Distillery Quantity (Bulk Litres) Quantity of Rectified Spirits Issued

Pelwatta Distillery 5499462700 4441500000

Sewanagala Distillery 3994273000 3300750000

Hingurana Distillery 1042705300 811100000

Royal Casks Distillery 1005076800 523098000

Galoya Plantation Company 386571100 1663800000

Total 11928088900 10740248000

Table 814 Quantity of Rectified Spirits issued for Other Non-potable products

Distillery Quantity (Bulk Litres)

Pelwatta Distillery 262140000

Sewanagala Distillery 584569000

Total 846709000

Table 815 Rectified Spirits (Imported for Liquor Production)

Company Quantity (Bulk Litres)

Distilleries Company of Sri Lanka Ltd 11204777000

International Distilleries Ltd 1161077000

WM Mendis amp Co Ltd 50000000

Periceyl Company (Pvt) Ltd 980667000

Rockland Distilleries (Pvt) Ltd 48360000

Total 13444881000

bull Tax Imposed on local and imported Ethyl Alcohol Spirits in the year 2018

Table 816 Tax imposed on Ethyl Alcohol spirits imported in the year 2018

Company Quantity (Bulk Litres)Ethyl Alcohol Tax

Income(Rupees)

Distilleries Company of Sri Lanka Ltd 11204777300 112047773

Periceyl Company (Pvt) Ltd 980667000 9806670

WM Mendis amp Co Ltd 50000000 500000

International Distilleries Ltd 11610772000 116107720

Rockland Distilleries (Pvt) Ltd 48360000 483600

Total 23894576300 238945763Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

53

Table 817 Tax Imposed on local Ethyl Alcohol Spirits in the year 2018

Liquor ManufacturerCoconut Spirits

Quantity(Bulk Litres)

Rectified Spirits Quantity

(Bulk Litres)

Ethyl Alcohol Tax Income

(Rupees)

Distilleries Company of Sri Lanka Ltd 913000000 5165000000 6078000

Periceyl Company (Pvt) Ltd 100000000 20400000 120400

WM Mendis amp Company Ltd - Welisara 137500000 405100000 542600

WM Mendis amp Company Ltd - Moragalla 0000 25000000 25000

International Distillers Ltd 503600000 1551000000 2054600

Rockland Distilleries Ltd 622800000 1314800000 1937600

Uva Glen Company (Pvt) Ltd 10000000 110000000 120000

Manori Lanka Company (Pvt) Ltd 0000 28000000 28000

V amp A (Pvt) Ltd 15000000 588000000 603000

Nippon Expo Company Ltd 30080000 80000000 110080

Randenigala Distilleries Ltd 15000000 58000000 73000

Acme Lanka Company Ltd 344000000 740000000 1084000

Synergy Hotel amp Holdings (Pvt) Ltd 5000000 46000000 51000

Scotland Distilleries Ltd 11000000 155000000 166000

Hingurana Distilleries Company 119000000 510000000 629000

Royal Casks (Pvt) Ltd 15000000 75000000 90000

Classic Distilleries (Private) Ltd 7496500 30000000 37496

Total 284847650 10901300000 13749776

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

bull Quantity of Denatured Spirits-

Denatured spirits have not been produced during the year 2018

810 Tobacco TaxLicense issued for Cigarette manufacturing and 521 licenses issued for Beedi Cigars Pipe Tobacco were

renewed in the year 2018 Tax on imported tobacco has decreased by 309 in the year 2019 compared to the year 2017

bull Tax on Local Tobacco

A tax of Rs10 is charged per kilogram of Tobacco used for local cigarette production

Table 818 Quantity of Local Tobacco used for Cigarette Production and the Tax Earned

Type of Tobacco Quantity (Kg) Tax of Rs10 Per Kg (Rupees)

Locally manufactured Tobacco 2185721100 21857211

Excise Department of Sri Lanka | Performance Report - 2018

54

811 Income Analysis

Table 819 Tax Income on Liquor Production 2013-2018

Year Excise Revenue (Rs Million )

Difference in Tax Increase

(Rs Million)

Percentage of Tax Increase compared to the

previous year

2013 63026 2948 49

2014 70513 7487 119

2015 105957 35444 503

2016 120794 14835 140

2017 113027 (7767) (687)

2018 113936 909 08

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise income which was Rs 113027 Billion in the year 2017 increased to Rs 113936 Billion in the year 2018 Although a decrease of 687 could be witnessed in the excise revenue in the year 2017 compared to the year 2016 tax revenue has increased by 08 in the year 2018 compared to the year 2017

There has been a variance of Rs900 between proof litre of Hard Liquor and that of Malt liquor It is

observed that consumers of hard liquor has shifted to beer consumption owing to decrease of tax on malt liquor Moreover it is further observed that the decrease in Hard Liquor Income has resulted due to decline in its production based on decline of hard liquor consumption due to price factor

Table 820 Liquor Production 2013-2018

Year UnitHard Liquor

UnitMalt Liquor (Beer)

Litres (Million) Litres (Million)

2013 Proof Litres 443 Bulk Litres 1203

2014 Proof Litres 439 Bulk Litres 1245

2015 Proof Litres 517 Bulk Litres 1256

2016 Proof Litres 555 Bulk Litres 522

2017 Proof Litres 500 Bulk Litres 704

2018 Absolute Litres 252 Absolute Litres 113

Excise Department of Sri Lanka | Performance Report - 2018

55

bullIn

crea

se in

Exc

ise

Dut

ies o

n L

iquo

r fr

om 2

005

to 2

018

Tabl

e 8

21

Inc

reas

e in

Exc

ise

Dut

ies o

n L

iquo

r

Year

amp

Dat

e of

Tax

In

crea

se

Arr

ack

Fore

ign

Liqu

orLo

cal W

ine

belo

w18

Im

porte

d W

ine

Mal

t Liq

uor

belo

w5

M

alt L

iquo

r ab

ove

5B

ottle

d To

ddy

Toba

cco

Impo

rted

Fore

ign

Liqu

or(R

sper

Bul

k Li

tre)

Ethy

l Alc

ohol

Exci

se

Not

ifica

tion

No

(Rsp

er P

roof

Litr

e)(R

sper

Bul

k Li

tre)

(Per

kg

1)B

eer

Win

eO

ther

Fo

reig

n Li

quor

(Rsp

er B

ulk

Litre

)

2005

11

0920

051

209

381

0039

600

510

0052

500

- -22

500

250

0032

50

375

048

50

535

0- -

- -- -

- -- -

- -87

9-88

288

3-88

620

061

006

421

0055

000

-27

500

--

--

--

--

889-

891

2007

03

1320

071

025

446

0051

000

575

0064

000

-30

000

365

00-

380

0-

540

010

00

-- -

- -- -

- -- -

893-

896

897-

900

2008

10

0856

000

690

00-

415

0048

00

640

0-

--

--

-90

3-90

620

090

327

610

0074

000

-46

500

--

--

--

--

907-

909

2010

06

2420

101

029

2010

11

23

660

0071

000

813

00

790

0084

000

953

00

- - -

515

0056

500

668

00

580

063

00

800

0

740

079

00

960

0

- - -

- - -

- - -

- - -

- - -

- - -

916-

919

921-

924

927-

930

2011

01

0720

111

025

863

0092

300

1003

00

1063

00

- -71

800

778

0080

00

850

096

00

101

00- -

- -- -

- -- -

- -93

1-93

493

9-94

220

111

122

--

100

00-

--

--

--

--

946

2012

03

3098

300

112

300

-83

800

900

010

600

--

--

--

947-

950

2012

10

0610

430

011

830

0-

898

0010

000

116

00-

--

--

-95

2-95

520

130

731

111

000

125

000

--

110

0013

000

--

--

--

959-

961

2014

10

101

200

001

370

00-

-12

000

145

00-

--

--

-96

4-96

620

141

025

148

500

170

000

-1

120

0015

000

185

00-

--

--

-96

8-97

120

151

003

159

500

186

000

--

190

0024

500

--

--

--

975-

977

2015

11

211

850

002

030

00-

-16

000

315

00-

--

--

-97

8-98

020

151

205

--

--

190

0031

500

--

--

--

981

2016

01

01-

--

--

-30

00

--

--

-98

720

160

401

--

--

--

--

--

-10

00

988

2016

09

01-

--

--

--

-50

00

100

0020

000

-98

999

020

170

101

--

--

500

099

3

(RsP

er A

bsol

ute

Litre

)(R

sPer

Abs

olut

e Li

tre)

(per

kg

)B

eer

Win

eO

ther

Fo

reig

n Li

quor

(RsP

er B

ulk

Litre

)

2017

11

1033

000

033

000

0-

2400

00

2400

00

2400

00

1000

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

56

Gra

ph 8

1- E

xcis

e R

even

ue F

rom

Yea

r 201

3 to

201

8

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

57

Gra

ph 8

2 ndash

Exci

se D

uty

on M

alt L

iquo

r (B

eer)

Fro

m Y

ear 2

013

to 2

018

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Chapter 9

9 Importation and Exportation Liquor Spirits Tobacco and Cigarettes

91 Quantity of Imported Foreign Liquor and the Tax Income 92 List of Licensed Foreign Liquor Importers 93 Rectified Spirits Imported for Manufacturing Liquor94 Tax Exemption on Liquor Exportation95 Excise Duty on Importation of Non-Potable Spirits96 Taxes on Importation of Tobacco and Cigarettes97 Exportation of Tobacco and Cigarettes

Excise Department of Sri Lanka | Performance Report - 2018

60

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

91 Quantity of Imported Foreign Liquor and the Tax Income

In 2017 excise duty has been imposed on imported bottled foreign liquor under the Excise Notification No996 and the liquor imported for duty free shops and for re exportation is exempted from the said excise duties

A duty of Rs5000 per liter of Beer Rs10000 per liter of Wine and Rs20000 per liter of other foreign liquor is levied

Table 91 Imported Bottled Foreign Liquor and Tax

Type of Liquor Quantity (Bulk liters) Tax Income (Rs)

Beer 293698500 14684925

Wine 1537928770 153792877

Other Foreign Liquor 772650050 154530010

Surplus of 3 2896515

Total 2604277320 325904327

92 List of Licensed Foreign Liquor Importers

I Decanter Wine Holdings (Pvt) Ltd- Hidellana Rathnapura

II Distilleries Company of Sri Lanka PLC ndash Peliyagoda

III Favourite International Ltd- Moratuwa

IV Free Lanka Trading Company Ltd- Peliyagoda

V Global Brands (Pvt) Ltd- Colombo 13

VI Great Western International Ltd- Boralasgamuwa

VII HJayarathne Herath(Kurunegala Distributors)-Kurunegala

VIII Heineken Lanka Company ndash Moratuwa

IX Hilton Hotel ndash Colombo 01

X Imperial Beverages (Pvt) Ltd- Katana

XI International Distilleries Ltd- Kotalawala Kaduwela

XII Jet Enterprises (Pvt) Ltd- Ragama

XIII Lanka Premium Beverages Ltd- Colombo 15

XIV Luxury Brands (Pvt) Ltd - Biyagama

XV Mega Trading (Pvt) Ltd - Mirihana

XVI Fernand Ricard Lanka (Pvt) Ltd- Colombo 14

XVII Prestige Wines and Spirits (Pvt) Ltd ndash Ampara

XVIII Rockland Distilleries (Pvt) Ltdndash Colombo 05

XIX United Spirits amp Wines International (Pvt) Ltd- Kosgoda

XX Victory Stores (Pvt) Ltd- Colombo 15

XXI Vindana Enterprises (Pvt) Ltd

XXII WMMendis amp Company- Welisara

XXIII Signature Ceylon Beverages (Pvt) Ltd ndash Nagoda Kandana

Excise Department of Sri Lanka | Performance Report - 2018

61

93 Rectified Spirits Imported for Manufacturing Liquor

Table 92 Rectified Spirits (Imported for Manufacturing Liquor)

Company Imported Quantity (Bulk Litres)

Tax Income (Rupees)

Distilleries Company of Sri Lanka PLC 11364419300 113644193

ID Lanka (Pvt) Ltd 1160681100 11606811

WM Mendis (Pvt) Ltd 49054200 490542

Pericyl (Pvt) Ltd 884473200 8844732

Rockland Distilleries (Pvt) Ltd 48351600 483516

Total 13506979400 135069794

As per the Excise Notification No 988 date 22032016 a tax of Rs 10= levied on Bulk Litre of Rectified Spirits for manufacturing liquor

94 Tax Exemption on Liquor Exportation

Liquor which is manufactured in Sri Lanka for the purpose of exportation has been exempted from Excise Duties

Table 93 Excise Duty on Liquor Reimbursed on Exportation

Deduction of Excise Duties for Hard Liquor (Rs)

15610341

Deduction of Excise Duties for Beer (Rs)

805767962

Total (Rs) 821378303

95 Excise Duty on Importation of Non-Potable Spirits

A tax of Rs15 = had been levied per every kilo of imported Non Potable Spirits as per the Excise Notification No999 with effect from 10112017 was reduced to Rs 6 = per every kilo by the Excise Notification 072018 dated 21022018 Tax concessions have been granted for the BOI ( Board Of Investment ) approved companies engaged in importation of Non-Potable Spirits as per theExcise Notification 122018 dated 03102018

Table 94 Excise Duty on Importation of Non Potable Spirits

Tax on Non Potable Spirits

Quantity (kg) Tax Income (Rupees)

17564622350 94204118

96 Excise Duty on Importation of Tobacco and Cigarettes

According to the Tobacco tax act of number 08 of 1999 and Orders (General) set out by the Excise Notification No16251 of 26102009 and the Excise Notification No 8699 of 08111995 a tax of Rs10 is levied on every kilo of tobacco locally cultivated for manufacturing cigarette and imported for production of Cigarettes Beedi or Cigars while a duty of Rs 5= is levied on every imported cigarette

Tobacco imported for exportation under the approval of BOI ( Board Of Investment ) has been exempted from the Tax on Imported Tobacco

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

Excise Department of Sri Lanka | Performance Report - 2018

62

95 Table ndash Quantities of Imported Tobacco Cigarette and the Tax

Type Quantity (Kg) Tax (Rupees)

Imported Tobacco (Taxed) 1270472600 12704726

Imported Tobacco (Tax Exempted) 1108710000 -

bull Quantity of Cigarettes imported in the year 2018 and the relevant tax income are as follows

Table 96 - Quantity of Imported Cigarettes and the Tax

Type Quantity (Kg) Tax (Rupees)

Imported Cigarettes 111960000 559800

In addition to the above Tax and the surcharge levied by the Exise Department on Tobacco imported to the country (before the year 2018) without a license was Rs386416430

Accordingly the total tax levied on imported Tobacco and Cigarettes was Rs17128690

97 Exportation of Tobacco and Cigarettes

In accordance with the rules and regulations stipulated in the Tobacco Tax Act no any tax is levied on Ciagrettes Cigars and Processed Tobacco exported with the view of promoting Foreign Exchange flow to Sri Lanka

bull Quantity of Tobacco Exported in the year 2018 is as follows

Table 97 Quantity of Tobacco Exported

Type Quantity (Kg)

Exported Tobacco 568062000

bull Quantity of Cigarettes Exported in the year 2018 is as follows

Table 98 Quantity of Cigarettes Exported

Type Quantity (Kg)

Exported Cigarettes 19007010000

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

Chapter 10

10 Conclusion

Conclusion

Excise Department of Sri Lanka | Performance Report - 2018

64

Excise Department of Sri Lanka (EDSL) is the apex body which is entrusted with the responsibility of excise taxation and excise law enforcement In addition to the Excise Ordinance EDSL enforces the provisions of Tobacco Tax Act National Authority on Tobacco and Alcohol Act Convenions against Illicit Trafficking of Narcotic Drugs and Psychotropic Substances Act

Management of Excise Revenue enforcement of Excise Ordinace and other vested laws as well as fulfillment of subject-related social security tasks are also among the key responsibilities of EDSL

Excise Revenue collected in the year 2018 was Rs113936 Billion and it indicates a growth of Rs 091 Billion compared to Rs113027 Billion of revenue earned in the year 2017Although a decrease of 689 could be witnessed in the excise revenue within the year 2017 compared to the previous year 08 growth in the tax revenue could be witnessed in the year 2018 compared to the previous year

The total number of detections made by Excise Officers during 2018 was 49312 and it indicates an increase of 830 detections compared to the previous year Within this year Excise Officers have made a great contribution towards maintenance of a better discipline in both Liquor and Tobacco industries by means of carrying out a total number of 3684 Technical Crime Detections Interestingly the number of Technical Crime Detections made during the year under review was less than that of the previous year viz 4315

I highly appreciate the support extended by His Excellency the President and the Hon Prime Minister to accomplish the departmental objectives and would wish to mention with gratitude that their guidance enormously abetted to steer the department to reach its objectives FurtherI highly appreciate the support extended by Hon Minister of Finance and Mass Media Hon State Ministers of Finance Hon Deputy Minister of Finance and Mass Media Similarly I hereby extends my gratitude to the Secretary to the Ministry of Finance all Heads of Departments in the Ministry of Finance including that of Fiscal Policy and the officers of relevant Divisions for their valuable support and contribution given during the year under review

Further I extend my sincere thanks to all District and Divisional Secretaries for their active contribution to carry out the overall activities of the Excise Department throughout the Island and would like to bestow my special thanks to the Attorney Generalrsquos Department for extending supervisory and legal assistance required to carry out departmental duties

Moreover my earnest gratitude goes to all the state institutions including the Auditor Generalrsquos Department National Authority on Tobacco and Alcohol Dangerous Drugs Control Board Government Analystrsquos Department Sri Lanka Bureau of Standards Department of Inland Revenue Sri Lanka Customs Department of Import and Export Control Institute of Industrial Technology Police Narcotics Unit Police Special Task Force and the Police Training School Nikaweratiya for extending the inter departmental consultancy guidance and support required in the process of fulfilling the departmental responsibilities

In addition I thankfully mention the assistance given by the Presidential Task Force on Drug Prevention for prevention programs conducted by the Department to realize the concept of ldquoA Nation Free of Alcoholrdquo

Last but not least I highly admire and appreciate the relentless dedication of the entire departmental staff representing all ranks and layers to achieve the departmental aims and objectives and the support extended to reach the expected performance level by managing the limited human resources and the infrastructure in the year 2018 Further I sincerely expect the contribution and commitment of the entire staff to achieve the departmental objectives and targets in the forthcoming year as well

HG Sumanasinghe Commissioner General of Excise

Cha

pter

10

| C

oncl

usio

n

x

Excise Department of Sri Lanka | Performance Report - 2018

213 Office of the Supirintendent of Excise ( Hambantota )bull Hambantota Excise Stationbull Tangalle Excise Station

3 Sabaragamuwa Province31 Office of the Assistant Commissioner of Excise ( Sabaragamuwa Province )

311 Supirintendent of Excise (Ratnapura)bull Ratnapura Excise Stationbull Balangoda Excise Stationbull Embilipitiya Excise Station

312 Office of the Supiritendent of Excise ( Kegalle )bull Kegalle Excise Stationbull Ruwanwella Excise Station

4 Uva Province41 Office of the Assistant Commissioner of Excise ( Uva Province )

411 Supiritendent of Excise (Badulla)bull Badulla Excise Stationbull Bandarawela Excise Station

412 Office of the Supiritendent of Excise ( Monaragala )bull Monaragala Excise Station

5 North Central Province51 Office of the Assistant Commissioner of Excise ( North Central Province )

511 Supirintendent of Excise (Anuradhapura)bull Anuradhapura Excise Stationbull Kebathigollawa Excise Stationbull Excise Special Operations Bureau ( North Central Province )

512 Office of the Supirintendent of Excise ( Polonnaruwa )bull Polonnaruwa Excise Station

6 Central Province61 Office of the Assistant Commissioner of Excise ( Central Province )

611 Supirintendent of Excise ( Kandy )bull Kandy Excise Stationbull Gampola Excise Stationbull Excise Special Operations Bureau ( Central Province )

612 Office of the Supirintendent of Excise (Matale)bull Matale Excise Station

613 Office of the Supirintendent of Excise ( Nuwareliya )bull Nuwaraeliya Excise Stationbull Hatton Excise Station

7 North Western Province71 Office of the Assistant Commissioner of Excise ( North Western Province I)

711 Supirintendent of Excise (Kurunegala)bull Kurunegala Excise Stationbull Maho Excise Stationbull Kuliyapitiya Excise Stationbull Excise Special Operations Bureau (North Western Province)

xi

Excise Department of Sri Lanka | Performance Report - 2018

72 Office of the Assistant Commissioner of Excise (North Western Province II)721 Supirintendent of Excise (Wennappuwa)

bull Wennapuwa (Waikkala) Excise Stationbull Marawila Excise Station

722 Office of the Supirintendent of Excise (Chilaw)bull Chilaw Excise Stationbull Madampe Excise Stationbull Puttalam Excise Station

8 Northern Province 81 Office of the Assistant Commissioner of Excise ( Northern Province I )

811 Supirintendent of Excise (Jaffna) bull Jaffna Excise Stationbull Chankanai Excise Stationbull Chawakachcheri Excise Station

812 Office of the Supirintendent of Excise (Point Pedro)bull Mallakam Excise Stationbull Point Pedro Excise Station

82 Office of the Assistant Commissioner of Excise (Northern Province II)821 Supirintendent of Excise (Kilinochchi)

bull Kilinochchi Excise Stationbull Mullaithivu Excise Station

821 Office of the Supirintendent of Excise (Vauvniya)bull Mannar Excise Stationbull Vauvniya Excise Station

9 Eastern Province91 Office of the Assistant Commissioner of Excise (Eastern Province)

911 Supirintendent of Excise (Trincomalee)bull Trincomalee Excise Station

912 Office of the Supirintendent of Excise (Batticaloa)bull Batticaloa Excise Station

913 Office of the Supirintendent of Excise (Ampara)bull Ampara Excise Stationbull Kalmune Excise Station

Chapter 1

1 Excise Department of Sri Lanka 1

11 Introduction 212 Vision 213 Mission 214 Objectives 215 Activities 2

Chapter 2

2 Organizational Structure and Changes in 2018 3

21 Introduction 422 Organizational Structure 623 Adminstration Division 724 Recruitments 725 Staff Changes 726 Logistics Division 927 Human Resources Division 15

Chapter 3

3 Implementation of New Policies 21

31 Introduction 2232 New Excise Notifications Issued amp Implemented in the Year 2018 22

Chapter 4

4 Auditing 23

41 Introduction 2442 Internal Audit Unit 24

Chapter 5

5 Accounts Division 25

51 Introduction 2652 Revenue Account 2753 Reward Fund Account 2754 Appropriation Account (2018) 2755 Analysis of Income and Expenditure 2856 Advance Account 28

Contents

Chapter 6

6 Law Enforcement 29

61 Introduction 3062 Legal Division 3263 Bureaus of Excise Special Operations 32

Chapter 7

7 Revenue Operations Division 35

71 Introduction 3672 Information Technology Unit 3673 Revenue Operations Unit 3674 Types of Excise Licenses 3675 Excise Licenses issued amp operated in the year 2018 37

Chapter 8

8 Excise Duties on Locally Manufactured Liquor Spirits Tobacco amp Cigarettes 43

81 Introduction 4482 List of Licensed Liquor Manufacturers 4483 List of Liquor Manufacturers with Suspended License 4584 List of Licensed Distilleries 4585 List of Licensed Stores and Warehouses 4586 List of Licensed Vinegar Manufacturers 4587 List of Excise Licencees for Manufacturing Industrial Products 4588 Liquor Production and Tax Income in 2018 4789 Production Issuing of Spirits in 2018 51810 Tobacco Tax 53811 Income Analysis 54

Chapter 9

9 Importation and Exportation Liquor Spirits Tobacco and Cigarettes 59

91 Quantity of Imported Foreign Liquor and the Tax Income 6092 List of Licensed Foreign Liquor Importers 6093 Rectified Spirits Imported for Manufacturing Liquor 6194 Tax Exemption on Liquor Exportation 6195 Excise Duty on Importation of Non-Potable Spirits 6196 Excise Duty on Importation of Tobacco and Cigarettes 6197 Exportation of Tobacco and Cigarettes 62

Chapter 10

10 Conclusion 63

Chapter 1

1 Excise Department of Sri Lanka

11 Introduction12 Vision13 Mission14 Objectives 15 Activities

Excise Department of Sri Lanka | Performance Report - 2018

2

11 IntroductionExcise Department of Sri Lanka which was established in 1913 operated under the purview of the Ministry of Finance and Mass Media in the year 2018 It holds the third place among the state tax income generating Departments Excise Department of Sri Lanka mainly implements the Excise Ordinance No08 of 1912 which is the 52nd Chapter of the Legislative Enactment In addition it implements the Tobacco Tax Act No8 of 1999 Poisons Opium and Dangerous Drugs Ordinance and the National Authority on Tobacco amp Alcohol Act No27 of 2006

Department of Sri Lanka Police also extends a significant contribution for the task of implementing laws imposed under said ordinances and acts Similarly this Department serves as a member of the National Dangerous Drugs Control Board National Authority on Tobacco amp Alcohol for the purpose of implementing government policies while extending a great contribution for achieving the national goal of creating a country devoid of liquor and narcotic drugs under the theme of ldquoA Nation Free of Alcoholrdquo in collaboration with the Presidential Unit on Alcohol Prevention

12 VisionldquoContributing to build a healthy society in Sri Lanka which is free from illicit liquor and narcotic drugsrdquo is the vision of Excise Department of Sri Lanka

13 MissionldquoEfficient and effective administration of the liquor and the tobacco industry in Sri Lanka through the collection of revenue and prevention of illicit manufacture and sale of such products for development and welfare of the society and the enforcement of the Poisons Opium and Dangerous Drugs Ordinance for the social protection of Sri Lankardquo is the mission of Excise Department of Sri Lanka

14 ObjectivesExcise Department of Sri Lanka operates with the under mentioned objectives in order to achieve its mission

a Safeguarding the revenue accumulated from liquor and tobacco

b Enforcement of the Excise Ordinance and the Tobacco Tax Act

c Implementation of the Poisons Opium and Dangerous Drugs Ordinance

d Implementation of National Authority Act on Tobacco and Alcohol

15 Activities

Excise Department of Sri Lanka carries out the following activities so as to achieve the above objectives

a Supervision and control of licensed premises and collection of revenue therefrom

b Acting as a law enforcement agency in respect of the Excise Ordinance

c Enforcement of the Tobacco Tax Act including supervision and control of tobacco manufactories

d Acting as a law enforcement agency in respect of the Poisons Opium and Dangerous Drugs Ordinance

e Implementation of National Authority Act on tobacco and alcohol

Cha

pter

1 |

Exc

ise

Dep

artm

ent o

f Sri

Lan

ka

Chapter 2

2 Organizational Structure and Changes in 2018

21 Introduction22 Organizational Structure23 Adminstration Division 24 Recruitments 25 Staff Changes26 Logistics Division27 Human Resources Division

Excise Department of Sri Lanka | Performance Report - 2018

4

21 Introduction

Excise Department of Sri Lanka operates under the direction of a Commissioner General of Excise

With respect administration of the regional offices of the Excise Department island has been divided into lsquoExcise Divisionsrsquo on provincial basis and the Western Province has been divided in to three Divisions while each of North Western and Northern Provinces have been divided in to two Divisions on district basis based on the density of population licenses and crimesThese Excise Divisions are supervised by the Assistant Commissioners of Excise

Excise Superintendentsrsquo Offices have been established under Excise Divisions Excise Divisions which cover the whole province have been subdivided to Excise Superintendentsrsquo Offices under district basis In this manner an Excise Area consisting of two districts comes only under Vauvniya and Kilinochchi Excise Superintendentsrsquo Offices Excise Divisions which are limited only to a district have been parted as Excise Superintendentsrsquo Offices with determined limits Said Excise Circles are supervised by the Superintendents of Excise

Excise Stations have been established under Excise Superintendentsrsquo Offices and they administer the Excise areas of which the limits have been determined by the Department Officers of Inspector Grade and of other ranks have been attached to these Excise StationsThe Senior Most Officer of the inspactorate

generally serves as the Officer In Charge

Further Special Operations Units and Narcotic Unit have been established and related particulars have been separately given here Excise Units have been established in all licensed Tobacco and Alcohol manufactories located island-wide and permanent staffs have been assigned to them

Excise Department of Sri Lanka comprised of a Head Office 13 Offices of Assistant Commissioners of Excise or Divisional Offices 30 Offices of Excise Superintendents 56 Excise Stations 05 Special Operations Bureaus a Narcotic Unit and Excise Units which have been established in all licensed Tobacco and Alcohol manufactories located island-wide operates to fulfill the threefold missions of Excise revenue management law enforcement and social security

Departmental Officers and Officers from the Combined Services and Islandwide Services have been attached to carry out duties of these offices while Departmental Officers have attached to Excise Stations and Units

Approved cadre for Departmental Officers is 1318 while the approved cadre for Combined Services and Islandwide Services is 173 Accordingly total approved cadre for the Department is 1491 and the actual number of staff served in the Department during the year reviewed was 1309 Hence there were 202 vacancies which summed up to 121 per cent of the approved cadre (Table 21)

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

5

bull Cadre Report of the Excise Department as at 31122018

21 Table - Cadre Report

Serial No Designation Approved

CadreActual Cadre Vacancies Excess

Post1 Commissioner General of Excise 1 1 0 0

2Additional Commissioner General of Excise (Revenue Policies amp Administration) 1 1 0

0

3

Additional Commissioner General of Excise (Revenue Operations and Law Enforcement) 1 0 1

0

4Commissioner of Excise (Administration and Human Resources ) 1 1 0

0

5 Commissioner of Excise(Revenue Operations) 1 1 0 06 Commissioner of Excise (Law Enforcement) 1 1 0 0

7 Commissioner of Excise (Social Security and Development ) 1 1 0 0

8 Chief Accountant 1 1 0 09 Chief Internal Auditor 1 1 0 0

10 Deputy Commissioner of Excise (Administration) 1 1 0 011 Deputy Commissioner of Excise (Revenue licenses ) 1 1 0 012 Deputy Commissioner of Excise (Law Enforcement) 1 1 0 013 Deputy Commissioner of Excise (Human Resources ) 1 0 1 014 Deputy Commissioner of Excise (Legal) 1 1 0 0

15Deputy Commissioner of Excise (Academic amp Research Logistics) 1 1 0

0

16Deputy Commissioner of Excise (Supply Chain Regulations amp IT) 1 1 0

0

17 Deputy Commissioner of Excise (Social Security) 1 1 0 018 Deputy Commissioner of Excise (Logistics) 1 0 1 019 Accountant 2 0 2 020 Assistant Commissioner of Excise 13 6 7 021 Assistant Director (Information Technology) 1 0 1 022 Superintendent of Excise 31 15 16 023 Statistician 1 0 1 024 Administrative Officer 2 2 0 025 Translator 2 2 0 026 Information and Communication Technology Officer 1 1 0 027 Chief Inspector of Excise 75 73 2 028 Statistics Officer 1 0 1 029 Inspector of Excise 300 249 51 030 Excise Sergeant Major 50 34 16 031 Development Officer 9 9 0 032 Technical Officer 1 0 1 033 Transport Officer 1 0 1 034 IT Assistant 3 3 0 035 Public Management Assistant 108 104 4 036 Excise Sergeant 100 15 85 037 Excise GuardCorporal 600 620 0 2038 Excise Guard - Driver 129 120 9 0

39 Excise Guard - Driver (Three wheel) As per the letter NoDMS1175III dated 19022018 1 1 0 0

40 Office Assistant 38 36 2 041 Bungalow Keeper 4 4 0 0

Total 1491 1309 202 20Officer holding the post of Excise Commissioner (Revenue Operations) has been attached to the Post of Advisor (Excise Policies) of the Ministry of Finance and Mass Media The reason for exceeding the approved cadre of Excise Guards (600) is the annulment of the promotions made to the Excise Sergeant by

the letter noEB107ES Promotions (Volume III) dated 16112016 as per the Supreme Court Verdicts 6612012 and 6632012

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

6

22

Org

aniz

atio

nal S

truc

ture

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

7

23 Adminstration DivisionAdministration Division operates under the supervision of Commissioner General of Excise and the Additional Commissioner General of Excise (Revenue Policies amp Administration) Commissioner of Excise (Administration and Human Resources) and a Deputy Commissioner of Excise Execution of general administrative tasks of the Department is the main responsibility of the Division

This division carries out the activities related to establishment discipline transfers and retirement of Departmental Officers Officers of the Combined Service and the All Island Services attached to the Deapartment Moreover it performs tasks pertaining to recruitment promotions transfers of Departmental Officers and conducting Efficiency Bar Examinations in accordance with the relevant procedures

Annual transfers of the Uniform Staff are done by this division as per the transfer procedure approved by the Public Service Commission and also based on

the service requirement In addition to above internal transfers of the Combined Services and Islandwide Services are also done by this Division

24 Recruitments

bull New Recruitments

No any recruitments have been made in the year 2018

25 Staff ChangesNumber of Officers transferred to the Department was 41 while the number of officers transferred out of the Department was 20 as at 31122018

bull Retired Officers

No of officers retired in the year 2018 was 26

Table 22 Details of Retired Officers

Serial No Name of the Officer Designation Date of Retirement

Ms K Wijeyakoon PMAS 07012018Mr HK Chandrasiri KKS 24012018MrWW Gnanathilaka Excise Guard 24012018MrMM Somathilaka Banda Excise Inspector 26012018MrW Somadasa PMAS 23022018MsKHA Meegasmula ECG 11032018

MrYSB Srilal Excise Sergeant Major 12032018

MrHK Saradiyel Excise Sergeant Major 05042018MrDM Senarathna Excise Sergeant Major 11042018MrSPKH Peters Excise Guard 24042018MrMR Somarathna Excise Inspector 01052018MrHW Collin Pitawela Excise Inspector 07052018

MrHMS Dharmapriya KKS 18052018

MrGK Dayarathna Excise Guard 23052018

MrWPA Jayarathna Excise Inspector 12062018

MrWAD Amarajiwa Excise Inspector 20062018

Ms Sandiya Priyadarshani Excise Guard 27062018

MrTMR Tennakoon Excise Sergeant Major 01092018

MrWMGK Warnashantha KKS 07092018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

8

MrJ Pushpakumara Silva DCE 15092018

MrRMJ Anurudda KKS 15092018

MrBRD Basnayaka KKS 08102018

MrRM Siripala Excise Inspector 09102018

MrT Wilman Pieris Excise Inspector 05112018

MrMMA Muthalif Excise Sergeant 10122018

MsRM Gunaseelawathi KKS 18122018

bull Interdicted Officers

Table 23 Details of Interdicted Officers

Serial No Name of the Officer Designation Date of Interdiction date

01 MrBAMDSMuthuarachchi Excise Inspector 07022018

02 MrBSPriyadarshana Excise Guard 16072018

bull Deceased Officers

Table 24 - Details of Deceased Officers

Serial No Name of the Officer Designation Date of Decease

Mr K Wasan Excise Inspector 11012018

Mr DNN Disanayaka Excise Driver 01022018

Mr RM Wimalarathna Excise Guard 09082018

Mr A Asoka Shantha Walpola Excise Inspector 18092018

Mr G Nimal Silva ACE 17082018

Mr R Dinesh Excise Guard 06112018

bull Officers who Resigned from Service or Vacated the Post

Table 25 - Details of Officers who resigned from service and vacated the post

Serial No Name of the Officer Designation Date of Resignationvacating the post

MrWDKFernando Excise Guard 01012018

MrTMDRWijesooriya Excise Driver 31052018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

bull Reinstatement in service

No any officer was reinstated in service in the year 2018

bull Promoted Officers in the year 2018

Promotions have been made to one post of Excise Commissioner 04 posts of Deputy Commissioners of Excise and 12 posts of Chief Excise Officers in the year 2018

Excise Department of Sri Lanka | Performance Report - 2018

9

Table 26 - Details of Promoted Officers in the year 2018

Serial No Name of the Officer Post Promoted to Date of

Promotion Work Station

1 Mr MDMWKDisanayaka CE (Social Security amp Development) 17072018 Head Office

2 Mr RMRBandara DCE ( Supply Chain Regulations amp IT) 18092018 Head Office

3 Mr AMGamini Adikari DCE (Legal) 18092018 Head Office

4 Mr PChandrasiri de Silva DCE(Academic amp Research) 18092018 Head Office

5 Mr BUWickramarathna DCE (Social Security) 18092018 Head Office

6 Mr EJLPieris Thilakarathna Chief Inspector of Excise 23042018 Excise Station-Chilaw

7 Mr TSMTKBGinigathpitiya Chief Inspector of Excise 23042018 Excise Station-Kuliyapitiya

8 Mr RPKKWijeyasinghe Chief Inspector of Excise 23042018 Excise Station-Badulla

9 Mr DTN Perera Chief Inspector of Excise 23042018 Excise Station-Rathnapura

10 Mr ARLambert Chief Inspector of Excise 23042018 Head Office

11 MrSDSenaka De Silva Chief Inspector of Excise 23042018 Excise Station-Balangoda

12 MrRALL Ramanayaka Chief Inspector of Excise 23042018 Excise Station-Mathugama

13 Mr Wasantha Samarasinghe Chief Inspector of Excise 23042018 Excise Station-Hambantota

14 Mr P Ragunadan Chief Inspector of Excise 23042018 Excise Station-Jaffna

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

26 Logistics Division

Logistics Division of the Excise Department of Sri Lanka operates under the supervision of Deputy Commissioner of Excise (Logistics) and the guidance of the Commissioner of Excise (Administration amp Human Resources)

bull Role of the Logistics Division

bull Carrying out repairs and maintenance activities of the Head Office construction maintenance and repairing of buildings required for Regional Offices and obtaining buildings on rental basis for the same purpose

bull Repairs and maintenance of departmental vehicles

bull Repairs and mentenance of regional offices and circuit bunglows and acquisition of lands for the purpose of constructing new buildings

bull Maintenance Activities of the Head Office Building amp Regional Offices

This Division administers the maintenance services of the Head Office Building which was inaugurated on the 2nd of May 2017 Excise Station ndashNuwara Eliya was constructed and opened for services while building repairs with respect to 07 other Excise Stations were repaired the year 2018 Accordingly Padukka Galle Trincomalee Polonnaruwa Hambantota Kalutara and Ratnapura Regional Offices have been restored at the cost of Rs10 Million In addition to above constructions of the Excise Stations in Chilaw and Ampare were also completed Further 27 regional offices are being operated in buildings obtained on rental basis

bull Vehicles

Department possessed 132 vehicles out of which 09 condemned vehicles were disposed in the year 2018 Procurement activities with respect to purchase of 20 vehicles to be used for departmental needs have been

Excise Department of Sri Lanka | Performance Report - 2018

10

commenced In the year 2018 Rs7 million has been spent for Departmental vehicle repairs

bull Land Acquisition

Activities related to land acquisition for the purpose of constructing new buildings for regional offices in Pugoda Kegalle and Hatton areas where offices are being operated in rented buildings at present

bull Circuit Bunglows

Department possesses 04 circuit bunglows which are located in NuwaraeliyaThissamaharamaya Anuradhapura and Polonnaruwa

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

11

bullA

sset

s Acc

ount

(Inf

rast

ruct

ure)

Tabl

e 2

7 - A

sset

s (In

fras

truc

ture

) Det

ails

D

istr

ictD

S

Off

ice

whe

re th

e pr

oper

ty is

loca

ted

Nam

e of

the

Prop

erty

Ext

ent o

f L

and

If a

Tra

nsfe

r N

o amp

Dat

e

Nat

ure

of th

e la

nd

whe

ther

the

land

is

Em

pty

or w

ith

Bui

ldin

gs

1C

olom

bo -

Sri

Jaya

war

dena

pura

K

otte

Exci

se H

ead

Offi

ce-R

ajag

iriya

514

DW

alik

ada

Sout

h G

ram

anila

dhar

i Div

isio

nW

alik

ada

302

6 Pe

rche

sN

o10

82

318

date

d 13

06

2013

Lette

r of t

he D

irect

or

Urb

an D

evel

opm

ent A

utho

rity

Con

stru

ctio

ns a

re i

n th

e fin

al st

age

2C

olom

bo -P

aduk

kaEx

cise

Sta

tion-

Padu

kka

218

Pe

rche

sN

oප

ාඉ2

fomd3

dat

ed 0

406

200

4Le

tter o

f the

Div

isio

nal S

ecre

tary

Pad

ukka

With

bui

ldin

gs

3C

olom

bo ndash

Kas

bew

a Ex

cise

Sta

tion-

Kas

bew

a20

Per

ches

No

mdfa3

22

36 d

ated

07

122

004

Lette

r of t

he D

ivis

iona

l Sec

reta

ry K

asbe

wa

With

bui

ldin

gs

4K

alut

ara-

Kal

utar

aO

ffice

of t

he A

ssis

tant

Com

mis

sion

er o

f Exc

ise-

Pita

gone

liyaw

atta

Kal

utar

a (W

PII

) 74

36

Perc

hes

Div

isio

nal S

ecre

tary

rsquos N

o4

61

86 P

rovi

ncia

l Lan

d C

omm

issi

oner

rsquos

No

-පඉ

fl

dඉ1

1l

iquest0

4

Com

mis

sion

er

Gen

eral

of

La

nd

No

414

192

4

12

122

014

With

bui

ldin

gs

5K

alut

ara-

Kal

utar

aO

ffice

of

the

Supe

rinte

nden

t of

Exc

ise

Exc

ise

Stat

ion-

477

Pe

rche

sW

ith b

uild

ings

6K

alut

ara-

Ber

uwal

aEx

cise

Sta

tion-

Alu

thga

ma

264

8 Pe

rche

sN

o 41

76

653

date

d 31

12

2002

let

ter o

f Com

mis

sion

er G

ener

al o

f La

ndW

ith b

uild

ings

7K

alut

ara-

Hor

ana

Ara

man

agol

la30

per

ches

No

65

255

dat

ed 2

704

200

1Le

tter o

f the

Div

isio

nal S

ecre

tary

Hor

ana

With

bui

ldin

gs

8G

ampa

ha-G

ampa

ha

Wal

ww

atta

Exci

se S

tatio

n- Y

akka

la-E

ast G

ampa

ha 4

190

pe

rche

sN

oiuml$m

dfa2

22

57

date

d 13

10

1999

Lette

r of t

he D

ivis

iona

l Sec

reta

ry G

ampa

haW

ith b

uild

ings

9G

ampa

ha-M

eerig

ama

Exci

se S

tatio

n- O

smire

Wat

ta M

eerig

ama

349

1 pe

rche

s

Div

isio

nal

Secr

etar

yrsquos

No

oacuteszlig

ඉ9

26

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o - ප

ඉක

ොග

ම5

2IV

C

omm

issi

oner

Gen

eral

of

Lan

d N

o4

463

3 -

150

320

10W

ith b

uild

ings

10K

andy

ndash G

agaw

ata

Kor

ale

Offi

ce o

f the

Ass

ista

nt C

omm

issi

oner

of E

xcis

e-

Kan

dy

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e

Exci

se S

tatio

n

705

Pe

rche

sW

ith b

uild

ings

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

12

11N

uwar

a El

iya

- do

Circ

uit

Bun

galo

w

N

uwar

aeliy

a -H

awae

liya

Cra

ton

Vill

age

850

3

Perc

hes

Lette

r No

නඒ

මආ

පප

ැව5

2 da

ted

140

619

91W

ith b

uild

ings

12N

uwar

a el

iya

- do

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n C

rato

n V

illag

e N

uwar

aeliy

a 25

03

Perc

hes

Lette

r No

නඒ

මආ

පප

ැව5

2 da

ted

140

619

91W

ith b

uild

ings

13H

amba

ntho

ta -

This

sam

ahar

amay

aTh

issa

mah

aram

a H

olid

ay R

esor

t M

ahas

enpu

ra40

Per

ches

No

තස

ං61

63

date

d 15

07

1997

Lette

r of t

he D

ivis

iona

l Sec

reta

ry T

hiss

amah

aram

aya

With

bui

ldin

gs

14H

amba

ntho

ta -

Ham

bant

hota

Kot

awal

amul

la9

64

Perc

hes

Ass

ista

nt C

omm

issi

oner

of

Exci

se h

as b

een

info

rmed

to

take

ne

cess

ary

actio

n w

ithou

t del

ayW

ith b

uild

ings

15H

amba

ntho

ta -

Tang

alle

Kat

anga

haw

atta

- Ex

cise

Sta

tion

Tang

alle

261

7 Pe

rche

sPu

rcha

sed

by

the

Hou

se D

evel

opm

ent A

utho

rity

With

bui

ldin

gs

16G

alle

- Fou

r Gra

vet

Offi

ce o

f th

e A

ssis

tant

Com

mis

sion

er o

f Ex

cise

K

urun

duw

atta

Gal

le30

Per

ches

Land

han

ded

over

to th

e D

epar

tmen

t by

lette

r N

oශ

ාකස

mdfa

ම1

of th

e D

ivis

iona

l Sec

reta

ry F

our G

rave

tGal

le d

ated

26

022

007

With

bui

ldin

gs

17G

alle

Elpi

tiya

Exci

se S

tatio

n El

pitiy

a20

Per

ches

No

ඇඉ

3d

ated

19

012

006

Lette

r of t

he D

ivis

iona

l Sec

reta

ry E

lpiti

yaW

ith b

uild

ings

18Po

lonn

aruw

a -

Tham

anka

duw

aO

ffice

of

the

Supe

rinte

nden

t of

Exc

ise

Exc

ise

Stat

ion

Kan

duru

wel

a -

Wes

t Pol

onna

ruw

a10

9 pe

rche

s W

ith b

uild

ings

19Po

lonn

aruw

a -

Tham

anka

duw

aEx

cise

Hol

iday

Res

ort ndash

Polo

nnar

uwa

74 p

erch

es

No

එන

සප

agravef

la9

2 w

ith n

o da

te 1

020

04Le

tter o

f the

Div

isio

nal S

ecre

tary

Tha

man

kadu

wa

With

bui

ldin

gs

20A

nura

dhap

ura

East

Nuw

arag

am

Pala

tha

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n A

nura

dhap

ura

137

5 Pe

rche

sW

ith b

uild

ings

21A

nura

dhap

ura

East

Nuw

arag

am

Pala

tha

Exci

se H

olid

ay R

esor

t ndash A

nura

dhap

ura

107

1 Pe

rche

sW

ith b

uild

ings

22A

nura

dhap

ura

K

ebith

igol

law

aEx

cise

Sta

tion

Keb

ithig

olla

wa

80 P

erch

esLe

tter

No

2

51

ඉඉ

date

d 27

05

2008

of

D

ivis

iona

l Se

cret

ary

Keb

ithig

olla

wa

amp P

rovi

ncia

l Lan

d C

omm

issi

oner

rsquos N

o -

එන

සප

පඑ

ලස

40

60

305

icirc d

ated

07

052

008

With

bui

ldin

gs

23K

urun

egal

a -

Kur

uneg

ala

Padd

y Fi

eld

Land

for T

rain

ing

Cen

ter a

nd E

xcis

e St

atio

n (A

ssis

tant

Com

mis

sion

er o

f Exc

ise (

Nor

th

Wes

tern

Pro

vinc

e)10

0 pe

rche

s La

nd re

ceiv

ed a

s pe

r the

lette

r No

42

981

3ස

බ o

f the

Div

isio

nal

Secr

etar

y K

urun

egal

a da

ted

280

720

00W

ith b

uild

ings

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

13

24K

urun

egal

a -

Bam

unak

otuw

a Tr

aini

ng C

olle

ge P

anad

arag

ama

- La

nd r

ecei

ved

as p

er t

he l

ette

r N

oබ

මඉ

ඩඅ

තප

තස

රාබyuml ප

හණ

ාසල

of t

he D

ivis

iona

l Sec

reta

ry B

amun

akot

uwa d

ated

14

032

013

With

bui

ldin

gs

25K

urun

egal

a ndash

Kul

iyap

itya

Wes

tEx

cise

Sta

tion

Kul

iyap

itya

114

perc

hes

With

bui

ldin

gs

26K

urun

egal

a -M

aho

Exci

se S

tatio

n K

urud

ugah

ayay

a -

Mah

o40

01

Perc

hes

Div

isio

nal

Secr

etar

yrdquos

No

33

157

146

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o - ප

ළාත

ඉfl

dඉ2

මහ

ව6

(1)

C

omm

issi

oner

G

ener

al o

f Lan

d N

o4

146

58 d

ated

05

052

010

With

bui

ldin

gs

27Pu

ttala

m- P

utta

lam

Exci

se S

tatio

n ndash

Putta

lam

Pla

ins P

utta

lam

525

per

ches

D

ivis

iona

l Se

cret

aryrdquo

s N

oප

තඉ

07

63

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o -

පළ

ාතඉ

fl

dඉ6

පත

07

C

omm

issi

oner

G

ener

al o

f Lan

d N

o4

144

7

281

120

07W

ith b

uild

ings

28Pu

ttala

m-M

adam

pe

Exci

se S

tatio

n M

adam

pe59

93

Perc

hes

Land

han

ded

over

to M

rBH

Per

eis

OI

C b

y le

tter N

oම

ාද3

31

100

of

Div

isio

nal S

ecre

tary

Mad

ampe

dat

ed 1

502

200

6W

ith b

uild

ings

29Pu

ttala

m

-Wen

napu

wa

Offi

ce

of

the

Ass

ista

nt

Com

mis

sion

er

of

Exci

se

Bog

ahav

itaW

aikk

ala

O

ffice

of

th

e Su

perin

tend

ent

of E

xcis

e N

atht

hand

iya

Exci

se

Stat

ionW

enna

puw

a

399

3 Pe

rche

s

Div

isio

nal

Secr

etar

yrsquos

No

වෙ

නm

dfaඉ

අතස

රාබyuml

date

d 29

07

2002

Pro

vinc

ial L

and

Com

mis

sion

errsquos

No

- පළ

ාතඉ

fl

dඉ4

වෙ

න -

date

d 11

03

2002

With

bui

ldin

gs

30Pu

ttala

m-C

hila

wIn

gini

wat

ta a

lias G

amsb

ha w

atta

30 P

erch

esO

wne

rshi

p ha

s be

en h

ande

d ov

er t

o th

e Ex

cise

Dep

artm

ent

by

Div

isio

nal

Secr

etar

y C

hila

w o

n 27

07

2015

DS

No

CH

ILN

DI

TRA

NS

319

14

Tend

ers h

ave

been

cal

led

31M

anna

rEx

cise

Sta

tion

Man

nar

204

4 Pe

rche

sC

omm

issi

oner

Gen

eral

of

Land

No

414

190

16

122

009

Lette

r da

ted

090

620

10 o

f Div

isio

nal S

ecre

tary

Man

nar

With

bui

ldin

gs

32Tr

inco

mal

eeEx

cise

Sta

tion

Oris

Hill

Trin

com

alee

_

Ass

ista

nt C

omm

issi

oner

of

Exci

se(E

P)h

as b

een

info

rmed

to ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

W

ith b

uild

ings

33

Bat

tical

oa ndash

K

alam

unai

Eas

t Ex

cise

Sta

tion

Com

plex

Kal

ladi

-Bat

tical

oa

30 P

erch

esLe

tter

No

atildeඑ

සඑ

iumlඑ

නඑ

ලicirc

ස3

77of

D

ivis

iona

l Se

cret

ary

K

alam

unai

With

bui

ldin

gs

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

14

34A

mpa

ra-A

mpa

raEx

cise

Sta

tion

In

dras

arap

ura

Am

para

47

44

Perc

hes

App

licat

ion

for a

lloca

ting

gove

rnm

ent l

ands

for v

ario

us d

epar

tmen

ts

has

been

forw

arde

d to

the

Dep

uty

Com

mis

sion

er o

f Lan

d A

mpa

ra

Ass

ista

nt

Com

mis

sion

er

of

Exci

seha

s be

en

info

rmed

to

ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

Tend

ers h

ave

been

cal

led

35Va

uvni

ya -

Vauv

niya

Offi

ce o

f the

Sup

erin

tend

ent o

f Exc

ise

Vav

uniy

a

Exci

se S

tatio

n45

62

Perc

hes

Lette

r No

27

031

113

02

03 o

f Dis

trict

Man

ager

of N

HD

A d

ated

14

08

2003

With

bui

ldin

gs

36K

ilino

chch

iya-

Kar

awita

K

araw

ita

15 P

erch

esA

ssis

tant

Com

mis

sion

er o

f Ex

cise

has

bee

n in

form

ed t

o ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

W

ith b

uild

ings

37M

onar

agal

a -A

mbi

lipiti

yaEx

cise

St

atio

n Pa

llega

ma

Pa

rani

K

adaw

ura

Wat

ta A

mbi

lipity

a 20

Per

ches

trans

ferr

ed t

o th

e Ex

cise

Dep

artm

ent

by s

peci

men

For

m 2

00 f

or

trans

ferr

ing

asse

ts o

f Maw

eli A

utho

rity

to li

ne in

stitu

tes

W

ith b

uild

ings

38R

athn

apur

aR

athn

apur

a N

ew

Tow

n O

ffice

of t

he A

ssis

tant

Com

mis

sion

er o

f Exc

ise

80 P

erch

esLa

nd h

as b

een

allo

cate

d to

the E

xcis

e Dep

artm

ent b

y th

e let

ter d

ated

28

12

1998

Div

isio

nal S

ecre

tary

Rat

hnap

ura

With

bui

ldin

gs

39M

onar

agal

a -M

onar

agal

aEx

cise

Sta

tion amp

Offi

cial

Qua

rter

Kar

apin

chag

ala

Moo

kala

na M

onar

agal

a 85

Per

ches

Ass

ista

nt C

omm

issi

oner

of

Exci

se h

as b

een

info

rmed

to

take

ne

cess

ary

actio

n in

this

resp

ect w

ithou

t del

ay

With

bui

ldin

gs

40B

adul

la

-Ban

dara

wel

aEx

cise

St

atio

n H

apug

asar

ame

wat

ta

ndashB

anda

raw

ela

402

4 Pe

rche

s

Land

rece

ived

as p

er th

e Div

isio

nal S

ecre

tary

rsquos N

oබ

ණ3

4ර

ාආ1

3amp

Pro

vinc

ial L

and

Com

mis

sion

errsquos

No

- UPL

CL

4B

W1

0 d

ated

20

07

2009

Let

ter

With

bui

ldin

gs

41B

adul

la -

Bad

ulla

Exci

se S

tatio

n ndashK

anup

alla

la-B

adul

la25

Per

ches

With

bui

ldin

gs

42M

atar

a - W

alig

ama

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n

Kot

awila

wat

ta

Kan

dake

tiya

wat

ta

Kan

anke

wew

a w

atta

Mat

ara

Dis

trict

80

Per

ches

Ow

ners

hip

has

been

han

ded

over

by

the

le

tter

of A

ssis

tant

D

ivis

iona

l Sec

reta

ry W

elig

ama

date

d 11

08

2015

With

bui

ldin

gs

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

15

27 Human Resources DivisionHuman Resources Division of the Excise Department of Sri Lanka carries out its operations under the guidence of the Excise Commissioner (Administration Human Resources) and the Deputy Excise Commissioner (Human Resources) Sri Lanka Excise College in Panadaragama of Kurunegala District is the training institute of the Excise Department

Capacity development of Departmental Officers by means of improving knowledge attitudes and skills via theoretical and practical training was the main task of the Human Resources DivisionIt was able to organize various training courses in collaboration with the local and foreign training institutes and the Excise Training College Panadaragama in the year 2018 also

Table 28 - Details of Training Courses conducted by the Excise Training College in the year 2018

Serial No Name of the Course Participants

No of Dates per

Course

Noof Courses

Noof Participants

1 Training Course for Officers attached to duties in Manufactories Warehouses and Distilleries

Officers attached to duties in

Manufactories Warehouses and

Distilleries

02 03 104

2 Training Course for Excise Drivers on maintenance of duty related official documents departmental discipline and essential legal awareness

Excise Drivers 01 04 104

3 Annual Training Course for Firing and Firearm Handling

CEDCEACESuperintendents of Excise Chief

Inspectors of Excise Excise

Inspectors Excise Inspectors

02 09 315

4 Training Course for Development of Integrated Skills for Other Excise Ranks

Sergeant Majors MaleFemale

Excise Guards Sergeants

02 17 570

5 Capacity Development Training Course for Superintendent of Excise appointed on Cover Up basis and Chief Inspectors of Excise promoted in 20161718

Superintendents of ExciseChief

Inspectors of Excise

04 01 26

6 Training Course on DistilleryWarehouse and Manufactory duties and activities for Officers serving in Excise Stations in Northern and Eastern Provinces

Excise InspectorsEG

04 01 45

7 Tamil Language Training Course for Departmental Officers

Excise Inspectors 05 08 206

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

16

bull Local Training Courses

Details of Local Training Courses conducted by other institutes for the Officers of the Department in the year 2018 are as follows

Table 29 -Details of Local Training Courses conducted in the year 2018

No Name of the Course Training Institute Participants

No of Dates per

Course

Noof Courses

Noof Participa-

nts

1 Advanced MS Excel Skills for junior officers

Miloda Excise Guard 02 - 2

2 Advanced Certificate Course on Narcotic Law Implimentation

Colombo School of Business and Management

Excise Inspector 10 - 10

3 Speechcraft Training with the Toastmasters International for Special Grade Officers of All Island Services

SLIDA Additional Commissioner

General of Excise

10 - 1

4 Course on Sinhala Official Letter Writing and Interpretation

NIBM Public Management

Assistant Chief Public Management

Assistant Excise Inspector Excise

Guard

02 - 8

5 Advanced National Diploma in Applied Criminology and Criminal Justice System

Sri Lanka Foundation Institute

Male Female Excise Guards

Every Sunday for a period of one year

- 15

6 English Diploma for Junior Executives

Miloda Excise Inspector Every Friday for a period of one year

- 2

7 Diploma in IT -30th Batch SLIDA Excise Inspector Excise Guard

From 03122018

- 2

8 Scientific Training for Comprehensive Precursor Control Strategy in Sri Lanka

National Dangerous Drugs Control Board

SE Chief Excise Inspector Excise Inspector

Excise Guard

02 - 10

9 Scientific training for comprehensive precursor control strategy in Sri Lanka

National Dangerous Drugs Control Board

Excise Inspector Excise Sergeant Majors Excise

Guard

02 - 10

10 Seminar on Cyber Crimes and the Applicability of Digital Witnesses

Miloda DCE IT Officer Excise

Inspector Excise Guard

01 - 8

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

17

11 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashSri Jayawarenapura Kotte

Excise Driver From 13062018

- 13

12 Financial Regulations in Public Sector

Miloda PMA 02 - 1

13 Training Program On Current Trend of the Internal Audit amp the nature of work

Department of Management Audit

Chief Internal Auditor

01 - 1

14 English Diploma Course for Junior Executives

Miloda Excise Guard One year from

20082018

- 1

15 Diploma Course in English - Level I

SLIDA Chief Inspector of Excise

- 1

16 MS Excel Skills for Junior Executives

Miloda Translator 02 - 1

17 Computer Training Course

ESOFT IT Officer 01 - 1

18 One Day Training Course on Tobacco Industry and Cigarette Manufacturing

Ceylon Tobacco Company

Inspector of Excise

01 16 668

19 Advanced Certificate Course on Narcotic Law Implimentation

Colombo School of Business and Management

Excise Inspector 04 Months from

05082018

- 20

20 Certificate Course on Statistics Analysis (CCSA)

NIBM Excise Inspector Excise Guard

04 Months from

05082018

- 4

21 One day workshop on Malt liquor industry

Lion Beer Company

MaleFemale Excise Guard

01 14 641

22 Training Course for Procurement Process ndashBatch 1

HR Division DCEACE SE OIC

02 01 54

23 Stores and Inventory Management

Miloda Management Assistant

02 - 1

24 General Payroll System Miloda Management Assistant

03 - 2

25 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashKaduwela

KKS 06 - 1

26 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashSri Jayawarenapura Kotte

Excise Driver 06 - 2

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

18

27 Seminar on National Audit Act

Sri Lanka Foundation Institute

ACEAO 01 - 7

28 Workshop on Stress Management

Sri Lanka Foundation Institute

Excise Inspector PMA Excise

Guard

01 - 5

bull Foreign Training Courses

Foreign Training CoursesProgrammes and workshops attended by the Departmental Officers in the year 2018 are given below

Table 210 - Details of Foreign Training Courses attended by the Departmental Officers in the year 2018

No Name of course CentreCountry Name of OfficerDesignation Date

1 PIM International Programme on Strategic Management

Indonesia Mr J Pushpakumara Silva (DCE)

28012018- 04022018

2 ndash do - ndash do - Mr WMMB Wansooriya (DCE)

ndash do -

3 ndash do - ndash do - Mr KMG Bandara (ACE)

ndash do -

4 ndash do - ndash do - Mr AMG Adhikari (ACE)

ndash do -

5 ndash do - ndash do - Mr RMR Bandara (ACE)

ndash do -

6 PIM International Programme on Strategic Management

Australia Mr Gamini Mahagamge (CE)

27022018- 07032018

7 ndash do - ndash do - Mr K Kumarasinghe (DCE)

ndash do -

8 ndash do - ndash do - Mr PC Silva (ACE) ndash do -

9 International Programme on Management

University of Gadjah Mada

Indonesia

Mr RMP Dharmakeerthi (ACE)

22042018- 29042018

10 International Programme on Management

International University of Japan

Mrs BMS Bandara ndash Additional Commissioner General of Excise

08052018- 16052018

11 International Programme on Management

Kasetsart University Bangkok

Mr J Shantha Deva De Silva Asst Commissioner of Excise

15072018- 22072018

12 International Programme on Management Auditing for the Public Sector Internal Auditors

University of Malaysia

Ms MN Priyangika Fernando Chief Internal Auditor

02092018 - 09092018

13 Diploma in Public Procurement and Contract Administration DIPPCA Practical Fulfillment

UK Mr LAD Liyanarachchi(Excise Inspector)

09092018-19092018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

19

14 International Programme on Management

Kasetsart University Bangkok

Mrs AHMSP Abeysinghe Administrative Officer

25112018- 02122018

15 International Programme on Strategic Management in Indonesia

University Gadjah Mada

Mr Sameera Thushan Jayawardena Deputy Commissioner of Excise (Admin)

09122018- 16122018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Chapter 3

3 Implementation of New Policies

31 Introduction32 New Excise Notifications Issued amp Implemented in 2018

Excise Department of Sri Lanka | Performance Report - 2018

22

31 IntroductionNew Excise Regulations and Rules have been enacted as a measure of further enforcement of the government policy of minimizing the use of liquor and tobacco and as a positive approach towards establishing an efficient control over liquor and tobacco industries Among

the above introduction of the Tree Tapping License System (Excise Notification no082018) for the purpose of proper supervision of the Toddy Industry can be considered as a milestone Accordingly 12 Excise Notifications were issued in year 2018 revising the practical issues identified in prevailing Excise Notifications

32 New Excise Notifications Issued amp Implemented in the Year 2018

31 Table New Excise Notifications issued amp implemented within the year

Excise Notification

No

Gazette No amp Date of Issue Description Effective

Date

012018 No 205321 10012018

Opening and Closing hours of the Excise Licensed Premises

11012018

022018 No 205326 10012018

Revision of the Condition No5 of the Excise Notification No666

10012018

032018 No 205441 18012018

Opening and Closing hours of the Excise Licensed Premises (Cancellation of ENNos012018 amp 686)

18012018

042018 No 205442 18012018

Revision of the Condition No5 of the Excise Notification No666

18012018

052018 No 205509 23102018

Revision of the Excise Notification No 1001 by exclusion of the word ldquopulprdquo

23012018

062018 No205509 23012018

Revision of the Excise Notification No 1002 by exclusion of the word ldquopulprdquo

23012018

072018 No 205932 21082018

Excise duty on import of Non Potable Spirits (Cancellation of 999 amp1005)

21022018

082018 No 206602 09042018 Toddy Tapping Licence Fees 16042018

092018 No 206557 06042018

Revision of License Fees on Bottling Toddy (Revision of Excise Notification No1004 )

01042018

102018No 207523 13062018

Revision of Regulations on Non Potable Spirits Imported to Sri Lanka (Updating ENNo 72018)

13062018

112018 No 207524 13062018

Revision of Opening and Closing hours of Toddy Taverns (Revision of ENNo 032018)

13062018

122018 No209150 03102018

Excise duty on import of Non Potable Spirits (Revision of ENNo 072018)

04102018

Cha

pter

3 |

Im

plem

enta

tion

of N

ew P

olic

ies

Chapter 4

4 Auditing

41 Introduction42 Internal Audit Division

Excise Department of Sri Lanka | Performance Report - 2018

24

41 IntroductionInternal audit unit is entrusted with the responsibility of reporting to the Head of the Department having carried out independent evaluations on the effectiveness of the internal systems of the department and coordinating the Head of Department with the officers who are assigned various departmental duties

Specially Internal Audit Division creates the environment for the Head of Department to take necessary and urgent measures to remedy the risk areas related to financial control having conducted Audit and Management Committees on time with the participation of the Departmental Head and a representative from the Auditor Generalrsquos Department

In addition to the above Internal Audit Division assists to reinforce the existing administrative system having studied the weaknesses in administrative systems through identification and focusing on the risk areas in procedures pursued for achieving departmental goals while implementing internal audit programmes prepared in line with the changes of the management and financial environment which exists in the Department

42 Internal Audit UnitActivities of the Internal Audit Division have been carried out based on the internal audit plan of the year 2018 under the direct supervision of the Commissioner General of ExciseIt has also proposed internal control methods required to avert the defects which could be observed in processes of collecting revenue based on Excise ordinance Excise Notifications Financial Regulations and Establishments codes

Audit Programs conducted in the Year 2018

Offices of the Assistant Commissioner of Excise - Kalutara Kandy Galle Rathnapura

GampahaOffices of Excise Superintendents - Kalutara Hambantota Kandy Galle

Matara Kegalle Ratnapura GampahaExcise Stations - Hambantota Tangalle Padukka Kandy

Elpitiya Negombo Matara Kegalle Ruwanwella Rathanapura Balangoda Poogoda Gampaha Meerigama

Special Operations Bureaus of Excise - Kandy GalleLicensed Premises - 6 licensed premises under the Excise

Stations of Negombo and Galle

Five Management Audit Committee meetings have been conducted under the patronage of the Commissioner General of Excise and the participation of all staff officers in the Excise Head Office and the Audit Superintendent of the Government Audit Unit in the year 2018 Measures have been taken to implement the decisions taken at Management Audit Committee meetings held at the Ministry through all staff officers and to discuss the observations and issues raised by Auditor Generalrsquos queries and internal audit reports for the purpose of strenghthening the internal control of the Department

Internal Audit Division has been able to guide the Department to achieve its aims and targets through all these programs

Cha

pter

4 |

Aud

iting

Chapter 5

5 Accounts Division

51 Introduction52 Revenue Account53 Reward Fund Account54 Appropriation Account (2018)55 Analysis of Income and Expenditure56 Advance Account

Excise Department of Sri Lanka | Performance Report - 2018

26

51 IntroductionThis Department has fulfilled all the duties related to excise revenue on behalf of the Sri Lankan Government in its history of over one hundred years However several of the revenue sources out of which we gathered income had to be transferred to Provincial Councils as per the 13th amendment to the Constitution Revenue Sources thus transferred are as follows

1 Annual Excise License Fees

2 Rent Sales

3 Fines imposed by Courts

Following taxes and fees are charged by the Excise Department

Government Revenue Head Relevant Taxes and Fees

1002-04-01 - All receipts related to Excise Duties

1 Excise Duties

2 Late Charges on Excise Duties

3 Purchase of Spirits (Local and imported)

4 License Fees

5 Excise License Application Fees

6 Renewal of Excise Licenses

7 Transfer of Excise LicensesChange of Names and addresses

8 Charges on Toddy Collecting Centre

1002-06-00 - All receipts related to Tobacco

1 TobaccoTax (Local and imported)

2 License fees for Tobacco Manufacturing

3 Application fees for Tobacco Manufacturing License

4 Renewal of Tobacco Manufacturing Licenses

5 Transfer of Tobacco Manufacturing Licenses Change of Names and addresses

6 Late fees

7 Charges on storing tobacco products

Main tasks carried out by the Accounts Division are as follows

bull Collection of Excise Revenue

bull Incurring Recurrent and Capital Expenses

bull Public Officersrsquo Advance Account Activities

bull Supplying all Departmental Requirements

bull Maintaining the Reward Fund

Following activities are done by the Accounts Division parallel to the process of keeping accounts on the above tasks

bull Preparing the Revenue Accounts for the Excise Revenue

bull Preparing the Departmental Appropriation Account

bull Preparing the Public Officersrsquo Advance Account

bull Preparing the final accounts for the Reward Fund

Cha

pter

5 |

Acc

ount

s Div

isio

n

Excise Department of Sri Lanka | Performance Report - 2018

27

52 Revenue AccountThis department gathers and keep records of the Excise and Tobacco tax income intended for the Sri

Lankan Government revenue Excise revenue of the previous 6 years is given in the following chart

Table 51 - Revenue of Preceding Years

Year Excise Duty (Rs) Tobacco Tax (Rs) Total Tax (Rs)2018 113890332214 45367003 1139356992172017 113214008524 45749663 1132597581872016 120238067703 39819451 1202778871542015 105263548521 34049349 1052975978702014 69087998769 35606823 691236055922013 66008326747 33042507 66041369254

53 Reward Fund AccountExcise Department operates a reward fund which is nourished by the composition fees imposed on acts of violating the excise license regulations and rewards are paid out of this Fund for persons who contribute to said tasks

In addition to the above 15 of the annual income of the reward fund is annually transferred to the Consolidated Fund Receipts for the year 2018 was Rs1778 million and Rs1129 million have been incurred as rewards and other expenses while Rs 325 million has been transferred to the Consolidated Fund

Table 52 ndash Details of the Reward Fund

2018(Rs) 2017 (Rs) 2016 (Rs)Receipts 177875203 133366877 136954590Payments

bull Composition Fees 101516518 76643861 71173912bull To Government Consolidated Fund 32579338 20339024 21933812bull For Special Raids - 600000 771050bull For Trainings and Academic Activities - - 2331515bull For Sports Recreation and Education - 50000 -bull Purchase of library books - - -bull Purchase of Furniture and Equipment - 3939940 1194000bull Purchase of Computers 11400000 - -

Total Expenditure 145495856 101572825 97404289

54 Appropriation Account (2018)All expenses required for fulfilling departmental objectives are made from this account

Table 53 - Appropriation Account

Type of Expenditure Estimated Provision (Rs) Expenditure(Rs)

Personnel Remunerations 671450000 658619293

Other Recurrent 455776000 159066161

Capital 529974000 183786422

Total 1657200000 1001471876

Cha

pter

5 |

Acc

ount

s Div

isio

n

Excise Department of Sri Lanka | Performance Report - 2018

28

55 Analysis of Income and ExpenditureExcise income is generated through two main sources Income generated in the year 2018 is given below

Excise Revenue - 113890332214Tobacco Tax Revenue - 4545367003

Total Revenue - 113935699217

Departmental expenditure can be categorized as recurrent and capital Expenditure incurred in 2018 is as follows

Recurrent Expenditure - 817685455Capital Expenditure - 183786421

Total Expenditure - 1001471876

56 Advance Account This Division provides loan advances for the entire staff of the Department by the Government Officers Advance Account An amount of Rs59837200 has been given out by this account as distress loans for 374 officers special advances for 92 officers and festival advances for 759 in the year 2018

Table 55 - Advance Account Particulars

Description

2018 2017 2016

Amountallocated for the

Department

Actual value

Amount allocated for the

Department

Actual value

Amount allocated for the

Department

Actual value

Receipts 60000000 59837200 45000000 45572284 38000000 37976126

Minimum Receipt Limit 37000000 36442370 34000000 34426562 30000000 31465892

Maximum Debit Limit 250000000 163631147 177000000 140236317 171000000 129234392

Table 56 ndash Acquisition of Capital Assets

Vote No Detail Total Expenditure (Rs)

248-1-1-2102 Furniture and Office Equipment 11235454

248-1-1-2103 Machinery and Plants 17000000

248-1-1-2104 Construction of Buildings i Head Office

ii Regional Offices

47997925 69978561

Cha

pter

5 |

Acc

ount

s Div

isio

n

Chapter 6

6 Law Enforcement

61 Introduction62 Legal Division63 Bureaus of Excise Special Operations

Excise Department of Sri Lanka | Performance Report - 2018

30

61 IntroductionLaw Enforcement Division is under the supervision of the Commissioner of Excise (Law Enforcement) and Deputy Commissioner of Excise (Law Enforcement)

Following activities were monitored by this Division

i Setting detection targets and supervision of Excise Officers

ii Conducting progress review meetings at regional level

iii Recommendation of special commendations

iv Levying composition fees for technical crime reports

v Collecting and analyzing of information on detections

vi Taking necessary actions for public petitions

vii Coordinating with parallel institutions and attending relevant meetings

Department was able to achieve 49312 detection targets rendering a higher contribution for implementing government policy in the year 2018 A large number of massive detections of illegal liquor drugs and imported contraband liquor stocks could be carried out through motivation of Excise Officers attached to the regional stations Special Operations Bureaus and the Narcotic Unit

Rs25362916500 was collected as fines having taken legal actions against 49312 detections carried out in the year 2018 Confiscation of 10000 litres of Spirits with a market value over Rs6 crores imported to the country having submitted forged documents to Sri Lanka Customs was one of the most outstanding detections carried out by the officers attached to the Law Enforcement Division A case was filed in this regard and a fine of Rs350000 was imposed by the Magistrate Courts Negombo

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

31

Tabl

e 6

1 ndash

Det

ails

of D

etec

tions

Dis

tric

t

Exc

ise

Ord

inan

cePo

ison

sOpi

um a

nd D

ange

rous

Dru

gs

Ord

inan

ceTo

bacc

o Ta

x A

ctN

atio

nal A

utho

rity

Act

on

Tob

acco

and

Alc

ohol

Total Noof Detections

UMA

PUML

PUDS

P of U

UST

UPT

UPA

USA

USFL

Cocane

Cannabis

Heroine

Other Narcotic

Drugs

Contraband Cigarettes

Other Tobacco Related

Selling Cigarettes to persons

under age of 21 yrs

Smoking in Public Places

Col

ombo

381

1054

1

461

144

258

202

1736

434

1921

867

00

4220

Kal

utar

a

114

149

1570

623

587

40

6519

096

240

22

00

3160

Gam

paha

98

331

05

921

215

320

51

384

676

418

16

019

150

40K

andy

3215

1165

29

414

286

269

063

112

118

474

5161

431

16M

atal

e

23

3120

0

1210

50

512

80

53

022

10

053

5N

uwar

a- E

liya

3

114

29

120

046

516

40

258

160

085

206

1181

Kur

uneg

ala

204

3133

66

759

432

680

100

525

5422

1930

4054

Putta

lam

791

1358

33

666

07

900

206

180

039

564

7927

3190

Bad

ulla

7

928

4

180

361

012

729

60

30

37

1189

013

81M

onar

agal

a

96

265

316

252

217

736

081

60

050

039

942

Gal

le

21

513

410

91

1637

44

249

644

767

53

101

00

2822

Mat

ara

1521

923

3

031

021

123

40

62

00

048

099

9H

amba

ntot

a

1918

412

10

439

016

815

20

102

50

131

84

1045

Rat

hnap

ura

61

153

1203

7

332

6218

042

55

5025

354

1729

Keg

alle

95

1813

65

709

025

00

60

01

20

4116

32A

nura

dhap

ura

471

117

95

3425

323

960

107

301

911

08

2616

Polo

nnar

uwa

3612

419

0

10

4250

030

00

11

03

595

Jaffn

a9

29

58

711

551

175

03

00

162

850

147

143

3090

Vavu

nia

0

03

17

511

00

353

05

00

36

154

5755

1M

anna

r

10

2

623

018

100

130

00

1929

170

291

Kill

inoc

hchi

7

096

99

253

02

00

00

019

960

457

6M

ulai

thiv

u3

220

1

018

92

33

03

00

388

028

483

Bat

icol

a6

437

51

40

998

02

00

125

351

216

606

Am

para

00

10

5627

211

659

036

62

539

624

67

1112

Trin

com

alee

180

332

0

710

2997

012

00

314

2724

645

Nar

cotic

- Uni

t

00

4

00

00

142

466

622

16

00

011

15B

SO25

129

1631

4

240

690

304

017

13

91

00

2586

Tot

al 1

814

83

9 2

122

4 9

1

760

5

502

3

1 2

450

323

0

212

361

6

217

1

48

21

39

1

331

10

36

1

866

4

931

2

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

32

Note- Definitions of Acronyms used in the Table 61UMA= Unlawful Manufacture of ArrackPUML= Possession of Unlawfully Manufactured LiquorPUDS= Possession of Unlawfully Distilled SpiritP of U= Possession of UtensilUST= Unlawful Sale of ToddyUPT= Unlawful Possession of ToddyUPA= Unlawful Possession of ArrackUSA= Unlawful Sale of ArrackUSFL= Unlawful Sale of Foreign Liquor

62 Legal DivisionLegal Division operated under the direct supervision of the Additional Commissioner General of Excise (Revenue Policies amp Administration)

Scope of this Division includes supplying and forwarding required information pertaining to cases filed by licensees and Excise Officers to the Attorney Generalrsquos Department appearing before the Courts for such cases representing the Commissioner General of Excise and rendering legal assistance for notifications circulars rules and regulations issued by the order of Commissioner General of Excise

Moreover it works in collaboration with the Attorney Generalrsquos Department Legal Draftsmenrsquos Department and other relevant institutes and departments and take necessary actions related to legal issues of regional excise stations and licensed premises

Table 62 ndash Classification of Cases

Classification of Cases Noof Cases in 2018

Supreme Court Cases 05

Appeal Court Cases 07

63 Bureaus of Excise Special OperationsNarcotic Unit Colombo has been established for controlling narcotic drugs covering the whole island and the Special Operation Bureau Colombo has also been established for detection of islandwide illegal liquor and drugs as well as the discrepancies of licensees and taking actions against them In addition to the above four other special operations bureaus

have been established in CentralNorth Western Southern and North Central Provinces All these units operate under the supervision of the Commissioner General of Excise Commissioner of Excise (Law Enforcement) and the Deputy Commissioner of Excise (Law Enforcement)

bull Excise Narcotic Law Enforcement Unit

The Narcotics Unit which was established in November 1985 for the purpose of enforcing the Law under the Poisons Opium and Dangerous Drugs Ordinance has been operating in No 15 Park Avenue Colombo 08 since 10032016

1115 detections have been carried out by the Narcotics Unit during the year 2018 out of which 1091 detections were on narcotic drugs while 622 detections were on Heroine and 466 detections on Ganja Cannabis In addition to the above 03 detections on other drugs18 detections under the Excise Ordinance and 06 detections under Tobacco Tax Act have been carried out Rs 68 Million has been charged as fines for the cases filed in the High Courts and the Magistrate Courts with respect to the above raids

bull Special Operations Bureau (Colombo)

This Bureau which functions as a Unit of curbing all excise crimes in the island based on complaints received to the Commissioner General of Excise from the general public has carried out 2586 detections and the Rs232 million of fines have been collected 73 Technical Crime Reports have been submitted by this Bureau related to violation of conditions by licensed premises within the year and a composition fee of Rs15 million has been accumulated to the government by the end of the year 2018

bull Special Operations Bureau - (Central Province)

A total sum of Rs80 million has been earned to the Government by this unit as fines having conducted 1632 successful raids including 26 raids on narcotic drugs and illicit liquor distillation

This bureau has submitted 02 Technical Crime Reports with respect to the violations of conditions by licensed

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

33

premises and added Rs 60000 to the excise income by the end of the year 2018

bull Special Operations Bureau - (Southern Province)

Southern Provincial Special Operations Bureau is established in Galle for carrying out operations in the Southern Province

This unit has been able to carry out 1394 successful detections during the year under review and add Rs72 million worth fines to the Government having filed cases against them

In addition to the aboveit has been able to bring in a composition fee of Rs12 million through 21 Technical Crime Reports pertaining to violations of conditions by licensed premises

bull Special Operations Bureau - (North Central Province)

North Central Provincial Special Operations Bureau

which is located in Anuradhapura city for conducting its operations in Northern amp North Central Province

This unit has been able to carry out 1338 detections during the year under review and charged Rs100 million as fines through cases filed based on said detections

bull Special Operations Bureau - (North Western Province)

North Western Provincial Special Operations Bureau is located in Kurunegala City

This unit has been able to carry out 1607 successful raids during the year under review It has earned Rs108 million worth fines having filed cases based on these detections Further Rs 02 million has been accumulated to the government as composition fees having submitted 12 Technical Crime Reports against licensed premises which have breached excise conditions

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

34

Tabl

e 6

3 ndash

Det

ails

of D

etec

tions

Car

ried

Out

by

the

Spec

ial O

pera

tions

Bur

eaus

Uni

t

Exc

ise

Ord

inan

ce

Pois

onsO

pium

an

d D

ange

rous

D

rugs

O

rdin

ance

Toba

cco

Tax

Act

Nat

iona

l A

utho

rity

Act

on

Tob

acco

and

A

lcoh

ol

Total Noof Detections

UMA

PUML

PUDS

P of U

UST

UPT

UPA

USA

USFL

Cocane

Cannabis

Heroine

Other Narcotic Drugs

Contraband Cigarettes

Other Tobacco Related

Selling Cigarettes to persons under

age of 21 yrs

Nar

cotic

- -

4 -

-

-

-

-

14

466

622

3 6

- -

-

1115

SO

B(C

entra

l)26

411

01 -

2521

01

4519

212

50

81

00

1632

SO

B (

NW

P)

9311

1344

- 0

310

537

3827

49

80

016

07

SO

B(S

outh

ern)

90

7847

9 -

382

417

544

125

210

50

00

1394

SO

B(N

CP)

19

31

966

- 49

63

973

245

06

20

013

38

SO

B(C

olom

bo)

251

29

163

1 -

4 24

0 6

90

304

17

1 3

9 1

- -

2586

Tota

l65

3

123

5

525

- 8

1 56

9 14

32

4 1

061

582

662

20

43

12

- -

967

2

Not

e-

Def

initi

ons o

f Acr

onym

s use

d in

the

Tabl

e 6

3U

MA

= U

nlaw

ful M

anuf

actu

re o

f Arr

ack

PUM

L= P

osse

ssio

n of

Unl

awfu

lly M

anuf

actu

red

Liqu

orPU

DS=

Pos

sess

ion

of U

nlaw

fully

Dis

tille

d Sp

irit

P of

U=

Poss

essi

on o

f Ute

nsil

UST

= U

nlaw

ful S

ale

of T

oddy

UPT

= U

nlaw

ful P

osse

ssio

n of

Tod

dyU

PA=

Unl

awfu

l Pos

sess

ion

of A

rrac

kU

SA=

Unl

awfu

l Sal

e of

Arr

ack

USF

L= U

nlaw

ful S

ale

of F

orei

gn L

iquo

r

Cha

pter

6 |

Law

Enf

orce

men

t

Chapter 7

7 Revenue Operations Division

71 Introduction72 Information Technology Division 73 Revenue Operations Division74 Types of Excise Licenses 75 Excise Licenses which operated in the year 2018

Excise Department of Sri Lanka | Performance Report - 2018

36

71 IntroductionRevenue Operations Division is operated by two Deputy Commissioners of Excise under the supervision of the Commissioner General of Excise and the Deputy Commissioner of Excise (Revenue Operations and Law Enforcement) VizDeputy Commissioner of Excise (Revenue Licenses) and Deputy Commissioner of Excise (Supply Chain Regulations amp IT)

72 Information Technology UnitThis unit has been established under Deputy Commissioner of Excise (Supply Chain Regulations amp IT)

This unit extends its assistance to monitor and maintain the software system (LRARS) which operates in the license division for registration and issuing of liquor licenses and thereby contributes to provide customers a faster service

Further updating and maintaining the official web site is one of the key roles of the IT division and the website is being redesigned with the intension of providing a higher customer service

Feeding data to the software pertain to payment of rewards to the officers serving in the Department and obtaining relevant reports are done by this unit and Rs82466139 of reward allowances for officers have been calculated with computer assistance for Rs 133474335 of composition fees charged with respect to 4952 Technical Crime Reports and submitted to the Accounts Division for the year 2018

In addition to the above IT Unit extends its services by way of identifying the IT requirements of the Department gathering relevant information assisting the Technical Evaluation Committees and by resource contribution for IT training courses

Necessary measures are being taken to obtain IT assistance to the Department under the Public Sector Efficiency Strengthing Project (PSESP) which is implemented by the World Bank and the Europian Union Approval of the Ministry of Finance has been granted to receive an IT Solution to the Excise Department and the consent has been expressed by the Information amp Communication Technology Agency

to render the required consultancy and resources for this endeavor Accordingly as the initial phase of the above a web interface has been created by our department for the RAMIS Project implemented by the Department of Inland Revenue

73 Revenue Operations UnitThis Division operates under the supervision of the Deputy Commissioner of Excise (Revenue Licenses) It carries out tasks related to granting approval to Divisional Secretaries to issue licenses for selling liquor directly issuing licenses for liquor manufactories distilleries storeswarehouses and vinegar manufactories issuing new licenses annual renewals and related tasks granting approval for all activities of the liquor industry including manufacturing of liquor and issuing of spirits In addition to above it issues all island liquor transport permits and also maintains files pertain to all liquor licenses

74 Types of Excise LicensesTypes of Excise licenses issued by this Department-

FL 1 Licence to manufacture malt liquorFL 1 A Licence to manufacture country

made foreign liquorFL1 B Licence to manufacture milk punch

andor wineFL1 C Licence to manufacture country

made foreign spirits from spirits distilled from the coconut or any of its products other than toddy

FL 3 Wholesale Licence for liquorFL 4 Retail Licence for liquorFL 5 Foreign Liquor Tavern License FL 7 Hotel LicenceFL 8 Hotel Bar LicenceFL 9 Entertainment Bar Licence for

CinemasFL 10 Railway Restaurant LicenceFL 11 Restaurant LicenceFL 12FL 13

Rest House LicenceProprietary Club License

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

37

FL 13 A Members only ClubsSocial Club Licence

FL 14 Occasional LicenceFL 15 Supplementary Licence to extend the

hours of saleFL 16 Auctioneerrsquos LicenceFL 17 Rectified Spirits LicenceFL 18 Medicated Wine Licence

FL 22 A Licence for retail sale of Beer Ale Stout and Wine

FL 22 B Licence for consumption of Beer Ale Stout and Wine at the premises

Special Licence issued under the Excise Notification 936

Licence for Storage and Warehouses

Licence for distributing (Manufacturersrsquo Wholesale) ArrackBeerForeign liquor

Licences for manufacturing Industrial Products usingEthyl Alcohol

Licence for selling wine spirits

Licence for the importation and possession of non- potable spirit

Licence for manufacturing amp selling processed Molasses Palmyra Special Coconut Arrack and or for manufacture amp issue to the wholesale outlets

Distillery License

License to manufacture Vinegar

License for bottling toddy

License to collect toddy

License for bottling

License for production and sale of fermented toddy

License for exporting liquor

License for importing foreign liquor

License for Toddy Taverns sold by Tender

License for importing foreign liquor

License for manufacturing tea cider

Toddy and Arrack licence for Estate Canteens

Special Three year approval for hotels (Boutique Villas)

Auxiliary Licenses

bull License for selling Arrack (AFL 1AFL2 AFL3 AFL4)bull License for selling bottled toddy

75 Excise Licenses issued amp operated in the year 2018

Table 71 Number of Distillery and Manufactory Licenses operated in the financial year of 2018

Table 72 Number of foreign liquor Licenses operated in the financial year of 2018

Table 73 Number of foreign liquor Licenses operated in the financial year of 2018

Table 74 New Licenses issued from 2006 to 2018

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

38

Tabl

e 7

1 N

umbe

r of

Dis

tille

ry a

nd M

anuf

acto

ry L

icen

ses O

pera

ted

in th

e Fi

nanc

ial Y

ear

of 2

018

Dis

tric

tL

icen

ses

for

Spir

it D

istil

leri

es

Lic

ense

s fo

r Arr

ack

Man

ufac

tori

es

Lic

ense

s for

Cou

ntry

m

ade

fore

ign

liquo

r m

anuf

actu

ring

lice

nses

Lic

ense

s for

m

anuf

actu

ring

med

icin

al

prep

arat

ions

incl

udin

g E

au-d

e-co

logn

e

Lic

ense

s fo

r Vin

egar

M

anuf

acto

ries

Bee

r M

anuf

actu

ring

L

icen

ses

AM

06G

rand

To

tal

Col

ombo

16

223

--

1244

Gam

paha

27

47

-1

1031

Kal

utha

ra4

53

31

-4

20K

andy

13

11

--

915

Mat

ale

--

--

--

--

Nuw

araE

liya

--

--

--

55

Gal

le-

--

--

-5

5M

atar

a-

-2

--

--

2H

amba

ntot

a-

--

--

-3

3Ja

ffna

33

--

--

410

Man

nar

--

--

--

--

Vavu

niya

--

--

--

33

Kili

noch

chi

--

--

--

--

Bat

tical

oa-

--

--

-5

5A

mpa

ra1

--

--

--

1Tr

inco

mal

ee-

--

--

-3

3K

urun

egal

a1

1-

--

16

9Pu

ttala

m1

1-

--

-5

7A

nura

dhap

ura

--

--

--

77

Polo

nnar

uwa

--

--

--

11

Bad

ulla

-2

--

--

68

Mon

arag

ala

2-

--

--

-2

Rat

hnap

ura

--

--

--

66

Keg

alle

--

--

--

--

Mul

laiti

vu-

--

--

--

-To

tal

1628

1234

12

9418

7

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

39

Tabl

e 7

2 N

umbe

r of

For

eign

Liq

uor

Lic

ense

s Ope

rate

d in

the

Fina

ncia

l Yea

r of

201

8

Distr

ict

Fore

ign

Liqu

or

whole

sales

lic

ence

s FL-

3

Fore

ign

Liqu

or R

etail

licen

ses F

L-4

Fore

ign L

iquo

r Ta

vern

Lice

nse

FL-5

Hotel

Li

cens

es

FL-7

Hotel

bar

Lice

nses

FL-

8En

terta

inm

ent

bar l

icens

es F

L-9

Railw

ay

resta

uran

t FL

-10

Resta

uran

t FL

-11

Rest

Hous

e FL

-12

Prop

rieta

ry

Club

Li

cens

e-FL

13

Mem

bers

On

ly Cl

ub

licen

ses

FL13

A

Recti

fied

sprit

s lic

ense

FL

-17

Gra

nd

Tota

l

Col

ombo

2119

53

8316

906

0121

22

142

-73

5G

ampa

ha10

119

-93

113

3-

893

-2

143

3K

alut

hara

224

144

725

-13

5-

1-

167

Kan

dy1

793

5773

1-

264

16

125

2

Mat

ale

-27

-32

36-

-12

1-

1-

109

Nuw

araE

liya

111

25

2629

1-

243

-3

-20

4G

alle

349

-82

82-

-25

1-

2-

244

Mat

ara

-32

-30

293

-14

3-

8-

119

Ham

bant

ota

117

-22

213

-2

1-

--

67Ja

ffna

230

-10

11-

-10

--

5-

68M

anna

r-

4-

22

--

31

-1

-13

Vavu

niya

-11

-5

61

-4

1-

--

28K

ilino

chch

i-

--

22

--

--

--

-4

Bat

tical

oa1

22-

1214

--

71

--

-57

Am

para

121

-11

11-

-5

1-

1-

51Tr

inco

mal

ee1

13-

1419

2-

7-

--

-56

Kur

uneg

ala

156

-23

232

-23

4-

--

132

Putta

lam

-33

211

113

-8

4-

1-

73A

nura

dhap

ura

246

-30

32-

-5

1-

--

116

Polo

nnar

uwa

-16

-18

20-

-6

1-

--

61B

adul

la1

50-

3130

1-

193

-2

-13

7M

onar

agal

a-

24-

1819

--

72

-1

-71

Rat

hnap

ura

161

-12

194

-15

31

--

116

Keg

alle

-37

-17

173

-15

1-

2-

92M

ulla

itivu

-1

-2

2-

-3

--

--

8To

tal

4910

8014

705

862

381

554

463

782

3413

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

40

Tabl

e 7

3 N

umbe

r of

fore

ign

liquo

r L

icen

ses o

pera

ted

in th

e fin

anci

al y

ear

of 2

018

Dis

tric

t

Bee

r A

le S

tout

an

d w

ine

licen

se

for

reta

il sa

le

22A

Bee

r A

le S

tout

an

d w

ine

licen

se fo

r co

nsum

ptio

n in

the

prem

ises

22B

Spec

ial T

hree

Ye

ar A

ppro

val f

or

Bou

tique

Vill

as

Est

ate

Can

teen

Se

lling

Arr

ack

Todd

y Ta

vern

Lic

ense

s

Est

ate

Can

teen

Se

lling

Tod

dy

Bot

tled

Todd

y M

anuf

acto

ry

Lic

ense

s

Arr

ack

Who

lesa

le

licen

ses

Gra

nd

Tota

l

Col

ombo

3018

21-

--

--

69G

ampa

ha43

428

--

--

-93

Kal

utha

ra8

89

-1

1-

431

Kan

dy15

135

-2

2-

-37

Mat

ale

912

7-

--

--

28N

uwar

aEliy

a16

45

-5

--

-30

Gal

le5

1713

--

--

-34

Mat

ara

11

5-

--

--

7H

amba

ntot

a-

46

--

--

111

Jaffn

a-

-2

--

--

-2

Man

nar

11

--

24-

--

26Va

vuni

ya3

--

-41

--

-44

Kili

noch

chi

--

--

50-

--

50B

attic

aloa

92

12-

6-

-3

32A

mpa

ra-

--

--

--

--

Trin

com

alee

21

3-

3-

-1

10K

urun

egal

a16

4-

-5

--

-25

Putta

lam

157

2-

24-

--

48A

nura

dhap

ura

25

2-

1-

-1

11Po

lonn

aruw

a4

2-

--

--

-6

Bad

ulla

162

--

25

--

25M

onar

agal

a7

6-

--

--

-13

Rat

hnap

ura

25

-2

22

--

13K

egal

le5

5-

--

--

-10

Mul

laiti

vu-

--

-24

--

-24

Tota

l20

915

910

02

190

10-

1067

9

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

41

Table 74 - New Licenses issued from 2006 to 2018

Year Number of New Licenses issued

2006 35

2007 42

2008 36

2009 40

2010 51

2011 41

2012 55

2013 62

2014 83

2015 52

2016 38

2017 10

2018 74

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Chapter 8

8 Excise Duties on Locally Manufactured Liquor Spirits Tobacco amp Cigarettes

81 Introduction82 List of Licensed Liquor Manufacturers83 List of Liquor Manufacturers with Suspended Licenses 84 List of Licensed Distilleries 85 List of Licensed Stores and Warehouses 86 List of Licensed Vinegar Manufacturers 87 List of Excise Licensees for Manufacturing Industrial Products88 Liquor Production and Tax Income in 201889 Spirit Manufacturing issuing in 2018 810 Tobacco Tax811 Income Analysis

Excise Department of Sri Lanka | Performance Report - 2018

44

81 Introduction

Calculation of liquor tax income and operating the relevant computer data as well as maintenance of reports data and documents pertaining to liquor manufactories warehouses and distilleries are carried out by the Revenue Division under the supervision of the Commissioner General of Excise and the Deputy Commissioner of Excise (Revenue and License)

Liquor manufactories warehouses and distilleries toddy taverns and vinegar manufactories operate under full supervision of the Excise Department Local liquor (Arrack) Country Made Foreign Liquor Wine Sake Bottled Toddy and Beer are manufactured in manufactories Arrack and foreign liquor are considered as hard liquor while toddy wine and beer are considered as soft liquor

Ethyl Spirits are manufactured in Distilleries the spirits manufactured in Sri Lanka are categorized as Rectified Spirits Coconut Spirits and Palmyrah Spirits Coconut and Palmyrah Spirits are distilled from Coconut and Palmyrah toddy while rectified spirits are distilled in Sevenagala and Palwatta Distilleries from Molasses which is a byproduct of sugar production

Rectified spirits are manufactured using the byproduct which is produced in the process of manufacturing Sake with corn starch as the base Further Ethyl Spirits are imported for liquor manufacturing and for industrial purposes

05 liquor manufactories namely Seeduwa Bandarawatta Seeduwa new warehouse Kalutara warehouse No01 Nawayalathenna Warehouse and Badulla warehouse operated under Distilleries Company of Sri Lanka (Pvt) Ltd and 02 manufactories namely Walisara and Aluthgama operated under WMMendis Company In addition to above 16 liquor manufactories are being operated in Sri Lanka at present

82 List of Licensed Liquor Manufacturers

I Distilleries Company of Sri Lanka Ltd 110 Norris Canal Road Colombo 10

II Rockland Distilleries LtdNo16024 Kirimandala Mawatha Colombo 05

III International Distillers Ltd Kotalawala Kaduwela

IV WM Mendis amp Company Ltd Welisara Ragama

V Periceyl Company (Pvt) Ltd No 110 Norris Canal Road Colombo 10

VI V A Distilleries (Pvt) LtdNo324High LevelRoad Galagedara Padukka

VII Acme Lanka Company LtdNo731 Old Road Hanwella

VIII Classic Distilleries (Pvt) Ltd No565 Mihindu MawathaMalambe

IX Manori Lanka Company (Pvt) Ltd No2771 Jayamalapura Gampola

X Nippon Expo Company Ltd No 152 Nagahakandawatta Palugama Dompe

XI Randenigala Distilleries Ltd No 25586 Korathota Kaduwela

XII Sri Lanka Distilleries Ltd Mestiya Wadduwa(No operation in 2016)

XIII Scotland Distilleries Company Ltd Passara Road Vineethagama Badulla

XIV Thikkam Distilleries Wadamarachchi Palmyrah Coconut Development Society Alwai Point Pedro (No operation in 2016)

XV Uva Glen Company (Pvt) Ltd Millewa Moragahahena

XVI Valikamam Distilleries Walikamam Palmyrah Coconut Development Society Navali Maipay

XVII Varani Distilleries Ltd Thenmaarachchi Palmyrah Coconut Development Society Point Pedro RoadWarani

XVIII Synergy Hotel amp Holdings (Pvt) Ltd Payagala

XIX Royal Casks (Pvt) Ltd Galagedara PadukkaXX Asia Pacific Brewery (Lanka) Ltd

MawathagamaXXI Lion Brewery Ltd No 254 Colombo Road

BiyagamaXXII Hingurana Distilleries (Pvt) Ltd

Samanabadda ThittapattaraXXIII Randiya Marketing Services (Pvt) Ltd No

7 Morukkuliya Mawatha Dankotuwa

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

45

83 List of Liquor Manufacturers with Suspended License

I Wayamba Distilleries (Pvt) Ltd ndash Malkaduwawa Kurunegala

84 List of Licensed Distilleries I Distilleries Company of Sri Lanka PLC

Seeduwa11 Seeduwa Distillery - Seeduwa12 Beruwala Distillery - Beruwala

II WM Mendis amp Company Ltd - Aluthgama

III Sri Lanka Distilleries Mestiya Wadduwa

IV Rockland Distilleries - Marawila

V Acme Distilleries - Wijeratna Watta Dummalasooriya

VI Palwatta Distilleries - Palwatta

VII Sewanagala Distilleries ndash Sewanagala

VIII Royal Casks Distillerie-s Galagedara

IX Varani Distilleries-Thenmaarachchi Palmyrah Coconut Development Society

X Walikamam Palmyrah Coconut Development Society

XI Hingurana Distillery Korambe Dompe

XII Cooperative Distillery - Payagala

XIII Thikkam Distillery - Wadamarachchi Palmyrah Coconut Development Society- Point Pedro

XIV Galoya Plantation Ltd- Ampara

85 List of Licensed Stores and Warehouses

01 Distilleries Company of Sri Lanka PLC i Seeduwa Old Warehouse ii Seeduwa Warehouse No03 iii Kalutara Warehouse No02 iv Mirishena Warehouse v Thekkawatta Warehouse vi Nawayalathenna Warehouse

02 W M Mendis amp Company Ltd - i Walisara Warehouse ii Moragalla Warehouse

03 Periceyl Company (Pvt) Ltd Nawayalathenna Warehouse

04 Rockland Distilleries i Marawila Warehouse ii Thittapattara Warehouse

05 International Distilleries- East India Warehouse Kothalawala Kaduwela

06 Walikamam Palmyrah Coconut Development Society- Walikamam Warehouse

07 Wadamarachchi Palmyrah Coconut Development Society - Thikkam Warehouse

08 Thenmaarachchi Palmyrah Coconut Development Society- Warani Warehouse

86 List of Licensed Vinegar Manufacturers I CDFonseka amp Sons (Pvt) Ltd - Eluwila

Panadura

II Yasara Vinegar ManufacturersndashVimal Vila Siripathi Para Kaluwamodara Aluthgama

III Anuja Vinegar ManufacturersndashPitahena Beruwala

IV Ranviru Vinegar ndash Kande Vihara RoadKaluwamodara Aluthgama

V Sudu Pol Vinegar - Aluthgama Kaluwamodara

VI RGMarketing Vinegar Manufacturers-Darga Town

VII Saviya Vinegar Manufacturers- Payagala

87 List of Excise Licencees for Manufacturing Industrial Products

i International Cosmetics (Pvt) Ltd No146 Dawson Street Colombo

ii Ansell Lanka Pvt Ltd Biyagama Export Processing Zone Biyagama

iii Interfarm (Pvt) Ltd Madapatha Street Piliyandala C

hapt

er 8

| E

xcis

e D

utie

s on

Loc

ally

Man

ufac

ture

d L

iquo

r Sp

irits

Tob

acco

amp

Cig

aret

tes

Excise Department of Sri Lanka | Performance Report - 2018

46

iv Plant Lipids (Pvt) Ltd No60 Sir Anagarika Darmapala Mawatha Colombo 03

v Astern Ltd No688 Galle Road Ratmalana

vi 609 Manufactures No117 Darmapala Mawatha Baddegama Pita Kotte

vii Naturersquos Beauty Creations No643 Kidelpitiya Puswelhena Millawa Horana

viii HDDESExtracters (Pvt)Ltd No309 Jayantha Weerasekara Mawatha Colombo 10

ix Beauty Expert (Pvt) Ltd No73 2nd Floor Majestic City Colombo 04

x Department of Indigenous Medicines Colombo Municipal Council Maradana Colombo -10

xi Sri Lanka Ayurvedic Drugs Corperation No94 Old Kotte Road Navinna Maharagama

xii Hemas Manufacturing LtdNo36 Bristol Street Colombo -01

xiii Ceylon Cold Stores No01 Justice Akbar Mawatha Colombo -10

xiv Pilapitiya Ayurvedic Manufactures Amupitiyahena Kuda Oduwa Hoarana

xv Tropic Fishery (Pvt) LtdNo161 Tammita Street Negambo

xvi FDKLanka Drugs Company Ring Road 2nd Phase Export Processing Zone Katunayake

xvii Bimal Herbal (Pvt) Ltd No02 Abaya Road Kolonnawa

xviii Harumi Holdings (Pvt) Ltd Poruwathanda Horana

xix CBLFoods International (Pvt) Ltd POBox 01 Habarakada Road Ranala

xx PBMorawaka and Sons Kottawa Pannipitiya

xxi Goya Medicines (Pvt) Ltd No45 D7 Kahatagahawatte Meegoda

xxii MSJIndustries Lanka (Pvt) Ltd No16

Aluth Mawatha Colombo 15

xxiii Siddhalepa Ayurvedic Hospital No106A Templers Road Mount Lavinia

xxiv Swarna Herbal Products Udumpitigama Dompe

xxv State Pharmaceutical Corporation No11 Sir John Kotalawala Mawatha Kandawalawatte Ratmalana

xxvi Unilever Sri Lanka Limited No258 Vincent Perera Mawatha Colombo -14

xxvii Link Natural Products (Pvt) Ltd No199 Kew Road Colombo 02

xxviii Eastern Pharmaceuticals Kirinda Puhulwella

xxix Eastern Pharmaceuticals (Ayurvedic) Kirinda Puhulwella

xxx Deepani Enterprises No53 IDB Pallekelle

xxxi Swadeshi Industrial Works PLCNo57 Colombo Road Kandana

xxxii Hemsons International (Pvt) Ltd Hemas Building No36 Bristle Street Colombo 01

xxxiii Majestic Food amp Chemists Exports (Pvt) Ltd No337 Damukanda Dompe

xxxiv Sithumina Industries No6525 Nawala Rajagiriya

xxxv Fonterra Sri Lanka New Kandy Road Biyagama

xxxvi Welcome Chemicals (Pvt) Ltd Sedawatta Road Wallampitiya

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

47

88 Liquor Production and Tax Income in 2018Rs 3300= per Proof litter was charged as the Excise Tax in the year 2018

Table 81 Molasses Arrack

Liquor Manufacturer

From January 1st to December31st

Quantity (Absolute Litres)

Tax Income(Rupees)

International Distilleries Ltd 448385923 1479673546

Perecyl Ltd 19938340 65796522

Manori Lanka Ltd 4875548 16089308

Randenigala Distilleries Ltd 5106056 16849984

Uva Glen (Pvt) Ltd 18101652 59735451

Classic Distilleries (Pvt) Ltd 16690330 55078089

WM Mendis amp Co Ltd 205936110 679589163

Rockland Distilleries (Pvt) Ltd 411154401 1356809523

Nippon Expo Ltd 13201222 43564032

Royal Casks (Pvt) Ltd 91861615 303143329

V A Distilleries (Pvt) Ltd 35334559 116604044

Scotland Distilleries Ltd 50065430 165215919

Total 1320651190 4358148910

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

48

Table 82 Coconut amp Processed Arrack

Liquor Manufacturer

Coconut amp Processed

Quantity (Absolute Litres)

Tax Income(Rupees)

Distilleries Company of Sri Lanka Ltd 936181408 3089398646

WM Mendis amp Co Ltd 85187181 281117697

International Distilleries Ltd 240729356 794406874

Rockland Distilleries Ltd 616731600 2035214280

Manori Lanka (Pvt) Ltd 17386673 57376020

Nippon Expo Ltd 3217507 10617773

Randenigala Distilleries Ltd 2391521 7892019

Acme Lanka Ltd 223123303 736306899

Scotland Distilleries Ltd 84924 280249

Classic Distilleries (Pvt) Ltd 2687238 8867885

Total 2127720710 7021478342

Table 83 Special Arrack

Liquor ManufacturerSpecial

Quantity (Absolute Litres)

Tax Income(RsCts)

Distilleries Company of Sri Lanka Ltd 15954072800 52648440240

Perecyl Co Ltd 463507620 1529575146

WM Mendis amp Company Ltd 224434425 740633602

International Distilleries Ltd 1072926834 3540658552

Rockland Distilleries Ltd 219612092 724719903

Uva Glen Pvt Ltd 108195333 357044598

V A Distilleries (Pvt) Ltd 324655171 1071362064

Nippon Expo Ltd 112135554 370047262

Randenigala Distilleries CoLtd 63093413 208208262

Acme Lanka Company Ltd 669228774 2208454954

Synergy (Pvt) Ltd 47034243 155213001

Scotland Distilleries Ltd 85937181 283592697

Hingurana Distilleries Ltd 528229621 1743157749

Classic Manufaturers 13142495 43370233

Manori Lanka (pvt) Ltd 9912731 32712012

Total 19896118290 65657190275Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

49

Table 84 Palmyrah Arrack

Liquor ManufacturerPalmyrah

Absolute Litres Tax Income(Rupees)

Thikkam Distillery 7805175 25757077

Valikamam Distillery 25077664 82756291

Varani Distillery 8319381 27453957

Scotland Distilleries Company 427842 1411878

Total 4163006 137379203

Table 85 Country Made Foreign Liquor

Liquor ManufacturerCountry Made Foreign Liquor

Absolute LitresTax Income

(Rupees)

Higurana Distilleries 12888811 42533076

Pericyl Company (Pvt) Ltd 486468740 1605346842

WM Mendis amp CoLtd 52395516 172905202

International Distilleries Ltd 707755567 2335593371

Rockland Distilleries (Pvt) Ltd 522576478 1724502377

VADistilleries (Pvt) Ltd 52034983 171715443

Nippon Expo 421872 1392177

Total 1834541970 6053988488

Table 86 Malt Liquor (Beer) Production Alcohol Percentage Below 5

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Asia Pacific Brewery Lanka Ltd(Heineken Lanka)

105403954 252969489

Lion Brewery Ltd 1424184047 3418041713

Total 1529588000 3671011202

Table 87 Malt Liquor (Beer) Production Alcohol Percentage Above 5

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Asia Pacific Brewery Lanka Ltd(Heineken Lanka)

1508476520 3620343648

Lion Brewery Ltd 8219872582 19727694196

Total 9728349102 23348037844

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

50

Table 88 Wine Production

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Lanka Wine Company-Local 3842117 9221080

Total 3842117 9221080

Table 89 Sake Production

ManufacturerFrom January 1st to December31st

Quantity (Bulk Litres) Tax Income (Rupees)

Royal Casks (Pvt) Ltd 182960316 18296031

In the year 2018 Tax on Sake production has been calculated per proof litre basis

bull Bottled Toddy Production

Table 810 List of Bottled Toddy Manufacturers Production and Tax Income

Manufacturer Quantity (Bulk Litres) Tax Income (Rupees)

Wayamba Super Bottled Toddy -Madampe - - Eagle Bottled Toddy - Madampe 404685000 20234250 Singha Bottled Toddy - Madampe 479240300 23962015 Manori Lanka BottledToddy- Madampe - - Nemta Bottled Toddy - Madampe 382855000 19142750Golden Eagle - Madampe - - New Manori Lanka- Madampe 744265000 37213250 TSR Bottled Toddy -Marawila 487380000 24369000 TSR (New) Bottled Toddy Manufactory - - Horse Power Bottled Toddy -Marawila - - Shooting Star Bottled Toddy -Marawila 465980000 23299000 Commander Bottled Toddy -Marawila - - Camel Bottled Toddy -Colombo 11730000 586500 Three Lion Bottled Toddy -Badulla 470739750 23536987 AMP Bottled Toddy-Kochchikade - - New Commander Bottled Toddy -Chilaw 36650000 1832500 Jaffna Palm Development Co-operative 27197500 1359875 Welanei Palm Development Co-operative - - AriyalaiPalm Development Co-operative - - Kopai Palm Development Co-operative 63808750 3190437 Chankanei Palm Development Co-operative 77811875 3890593 Manipai Bottled Toddy Manufactory 29483125 1474156 Pandatiarippu Palm Development Co-operative 55147500 2757375 Kayts Palm Development Co-operative 41240000 2062000 Kareinagar Palm Development Co-operative 50416875 2520843 Valikamam Bottled Toddy Manufactory 46213125 2310656

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

51

Chavakachcheri Palm Development Co-operative 87113125 4355656 Kodikamam Palm Development Co-operative 90213125 4510656 Warani Palm Development Co-operative 41600625 2080031 Chunnakam Palm Development Co-operative 96510125 4825506 Kondavil Bottled Toddy Manufactory 50653125 2532656 Thellipalai Bottled Toddy Manufactory 74679375 3733968 Atchuvely Bottled Toddy Manufactory 38704375 1935218 Point Pedro Palm Development Co-operative - - Karaveddi Bottled Toddy Manufactory - - Kilinochchi Bottled Toddy Manufactory 361238125 18061906 Thunukkai Bottled Toddy Manufactory 117053750 5852687 Pudukudiriruppu Bottled Toddy Manufactory 100830625 5041531 Mullai West Bottled Toddy Manufactory 81875000 4093750 Mullai East Bottled Toddy Manufactory 52898125 2644906 Poonagari Bottled Toddy Manufactory 90720000 4536000 Total 5158933300 257946658

89 Production Issuing of Spirits in 2018

bull Production of Spirits distilled from Coconut Toddy

Table 8 11 Quantity of Spirits distilled from Coconut Toddy

Distillery Quantity of Pure Toddy Received for Distillation

Quantity of Spirits Manufactured (Absolute Litres)

Acme Lanka Distillery 3456144800 239296900

Mendis Distellery- Moragalla 1986375300 152070000

Beruwala Distillery 3275181000 250883300

Cooperative Distillery 1653037500 113291400

Mestiya Distillery 4380148000 315713700

Rockland Distillery 7690133000 695029500

Seeduwa Distillery 7177267300 534795700

Total 29618286900 2301080500

bull Production of Spirits Distilled from Palmyrah Toddy

8 12 Quantity of Spirits distilled from Palmyrah Toddy

DistilleryQuantity of Pure Toddy Received

for Distillation Quantity of Spirits

Manufactured (Absolute Litres)

Thikkam Distillery - -

Varani Distillery 382098250 18122000

Valikamam Distillery 582637250 33438750

Total 964735500 51560750

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

52

bull Quantity of Rectified Spirits Issued for Liquor Production

813 Production of Rectified Spirits

Distillery Quantity (Bulk Litres) Quantity of Rectified Spirits Issued

Pelwatta Distillery 5499462700 4441500000

Sewanagala Distillery 3994273000 3300750000

Hingurana Distillery 1042705300 811100000

Royal Casks Distillery 1005076800 523098000

Galoya Plantation Company 386571100 1663800000

Total 11928088900 10740248000

Table 814 Quantity of Rectified Spirits issued for Other Non-potable products

Distillery Quantity (Bulk Litres)

Pelwatta Distillery 262140000

Sewanagala Distillery 584569000

Total 846709000

Table 815 Rectified Spirits (Imported for Liquor Production)

Company Quantity (Bulk Litres)

Distilleries Company of Sri Lanka Ltd 11204777000

International Distilleries Ltd 1161077000

WM Mendis amp Co Ltd 50000000

Periceyl Company (Pvt) Ltd 980667000

Rockland Distilleries (Pvt) Ltd 48360000

Total 13444881000

bull Tax Imposed on local and imported Ethyl Alcohol Spirits in the year 2018

Table 816 Tax imposed on Ethyl Alcohol spirits imported in the year 2018

Company Quantity (Bulk Litres)Ethyl Alcohol Tax

Income(Rupees)

Distilleries Company of Sri Lanka Ltd 11204777300 112047773

Periceyl Company (Pvt) Ltd 980667000 9806670

WM Mendis amp Co Ltd 50000000 500000

International Distilleries Ltd 11610772000 116107720

Rockland Distilleries (Pvt) Ltd 48360000 483600

Total 23894576300 238945763Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

53

Table 817 Tax Imposed on local Ethyl Alcohol Spirits in the year 2018

Liquor ManufacturerCoconut Spirits

Quantity(Bulk Litres)

Rectified Spirits Quantity

(Bulk Litres)

Ethyl Alcohol Tax Income

(Rupees)

Distilleries Company of Sri Lanka Ltd 913000000 5165000000 6078000

Periceyl Company (Pvt) Ltd 100000000 20400000 120400

WM Mendis amp Company Ltd - Welisara 137500000 405100000 542600

WM Mendis amp Company Ltd - Moragalla 0000 25000000 25000

International Distillers Ltd 503600000 1551000000 2054600

Rockland Distilleries Ltd 622800000 1314800000 1937600

Uva Glen Company (Pvt) Ltd 10000000 110000000 120000

Manori Lanka Company (Pvt) Ltd 0000 28000000 28000

V amp A (Pvt) Ltd 15000000 588000000 603000

Nippon Expo Company Ltd 30080000 80000000 110080

Randenigala Distilleries Ltd 15000000 58000000 73000

Acme Lanka Company Ltd 344000000 740000000 1084000

Synergy Hotel amp Holdings (Pvt) Ltd 5000000 46000000 51000

Scotland Distilleries Ltd 11000000 155000000 166000

Hingurana Distilleries Company 119000000 510000000 629000

Royal Casks (Pvt) Ltd 15000000 75000000 90000

Classic Distilleries (Private) Ltd 7496500 30000000 37496

Total 284847650 10901300000 13749776

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

bull Quantity of Denatured Spirits-

Denatured spirits have not been produced during the year 2018

810 Tobacco TaxLicense issued for Cigarette manufacturing and 521 licenses issued for Beedi Cigars Pipe Tobacco were

renewed in the year 2018 Tax on imported tobacco has decreased by 309 in the year 2019 compared to the year 2017

bull Tax on Local Tobacco

A tax of Rs10 is charged per kilogram of Tobacco used for local cigarette production

Table 818 Quantity of Local Tobacco used for Cigarette Production and the Tax Earned

Type of Tobacco Quantity (Kg) Tax of Rs10 Per Kg (Rupees)

Locally manufactured Tobacco 2185721100 21857211

Excise Department of Sri Lanka | Performance Report - 2018

54

811 Income Analysis

Table 819 Tax Income on Liquor Production 2013-2018

Year Excise Revenue (Rs Million )

Difference in Tax Increase

(Rs Million)

Percentage of Tax Increase compared to the

previous year

2013 63026 2948 49

2014 70513 7487 119

2015 105957 35444 503

2016 120794 14835 140

2017 113027 (7767) (687)

2018 113936 909 08

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise income which was Rs 113027 Billion in the year 2017 increased to Rs 113936 Billion in the year 2018 Although a decrease of 687 could be witnessed in the excise revenue in the year 2017 compared to the year 2016 tax revenue has increased by 08 in the year 2018 compared to the year 2017

There has been a variance of Rs900 between proof litre of Hard Liquor and that of Malt liquor It is

observed that consumers of hard liquor has shifted to beer consumption owing to decrease of tax on malt liquor Moreover it is further observed that the decrease in Hard Liquor Income has resulted due to decline in its production based on decline of hard liquor consumption due to price factor

Table 820 Liquor Production 2013-2018

Year UnitHard Liquor

UnitMalt Liquor (Beer)

Litres (Million) Litres (Million)

2013 Proof Litres 443 Bulk Litres 1203

2014 Proof Litres 439 Bulk Litres 1245

2015 Proof Litres 517 Bulk Litres 1256

2016 Proof Litres 555 Bulk Litres 522

2017 Proof Litres 500 Bulk Litres 704

2018 Absolute Litres 252 Absolute Litres 113

Excise Department of Sri Lanka | Performance Report - 2018

55

bullIn

crea

se in

Exc

ise

Dut

ies o

n L

iquo

r fr

om 2

005

to 2

018

Tabl

e 8

21

Inc

reas

e in

Exc

ise

Dut

ies o

n L

iquo

r

Year

amp

Dat

e of

Tax

In

crea

se

Arr

ack

Fore

ign

Liqu

orLo

cal W

ine

belo

w18

Im

porte

d W

ine

Mal

t Liq

uor

belo

w5

M

alt L

iquo

r ab

ove

5B

ottle

d To

ddy

Toba

cco

Impo

rted

Fore

ign

Liqu

or(R

sper

Bul

k Li

tre)

Ethy

l Alc

ohol

Exci

se

Not

ifica

tion

No

(Rsp

er P

roof

Litr

e)(R

sper

Bul

k Li

tre)

(Per

kg

1)B

eer

Win

eO

ther

Fo

reig

n Li

quor

(Rsp

er B

ulk

Litre

)

2005

11

0920

051

209

381

0039

600

510

0052

500

- -22

500

250

0032

50

375

048

50

535

0- -

- -- -

- -- -

- -87

9-88

288

3-88

620

061

006

421

0055

000

-27

500

--

--

--

--

889-

891

2007

03

1320

071

025

446

0051

000

575

0064

000

-30

000

365

00-

380

0-

540

010

00

-- -

- -- -

- -- -

893-

896

897-

900

2008

10

0856

000

690

00-

415

0048

00

640

0-

--

--

-90

3-90

620

090

327

610

0074

000

-46

500

--

--

--

--

907-

909

2010

06

2420

101

029

2010

11

23

660

0071

000

813

00

790

0084

000

953

00

- - -

515

0056

500

668

00

580

063

00

800

0

740

079

00

960

0

- - -

- - -

- - -

- - -

- - -

- - -

916-

919

921-

924

927-

930

2011

01

0720

111

025

863

0092

300

1003

00

1063

00

- -71

800

778

0080

00

850

096

00

101

00- -

- -- -

- -- -

- -93

1-93

493

9-94

220

111

122

--

100

00-

--

--

--

--

946

2012

03

3098

300

112

300

-83

800

900

010

600

--

--

--

947-

950

2012

10

0610

430

011

830

0-

898

0010

000

116

00-

--

--

-95

2-95

520

130

731

111

000

125

000

--

110

0013

000

--

--

--

959-

961

2014

10

101

200

001

370

00-

-12

000

145

00-

--

--

-96

4-96

620

141

025

148

500

170

000

-1

120

0015

000

185

00-

--

--

-96

8-97

120

151

003

159

500

186

000

--

190

0024

500

--

--

--

975-

977

2015

11

211

850

002

030

00-

-16

000

315

00-

--

--

-97

8-98

020

151

205

--

--

190

0031

500

--

--

--

981

2016

01

01-

--

--

-30

00

--

--

-98

720

160

401

--

--

--

--

--

-10

00

988

2016

09

01-

--

--

--

-50

00

100

0020

000

-98

999

020

170

101

--

--

500

099

3

(RsP

er A

bsol

ute

Litre

)(R

sPer

Abs

olut

e Li

tre)

(per

kg

)B

eer

Win

eO

ther

Fo

reig

n Li

quor

(RsP

er B

ulk

Litre

)

2017

11

1033

000

033

000

0-

2400

00

2400

00

2400

00

1000

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

56

Gra

ph 8

1- E

xcis

e R

even

ue F

rom

Yea

r 201

3 to

201

8

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

57

Gra

ph 8

2 ndash

Exci

se D

uty

on M

alt L

iquo

r (B

eer)

Fro

m Y

ear 2

013

to 2

018

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Chapter 9

9 Importation and Exportation Liquor Spirits Tobacco and Cigarettes

91 Quantity of Imported Foreign Liquor and the Tax Income 92 List of Licensed Foreign Liquor Importers 93 Rectified Spirits Imported for Manufacturing Liquor94 Tax Exemption on Liquor Exportation95 Excise Duty on Importation of Non-Potable Spirits96 Taxes on Importation of Tobacco and Cigarettes97 Exportation of Tobacco and Cigarettes

Excise Department of Sri Lanka | Performance Report - 2018

60

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

91 Quantity of Imported Foreign Liquor and the Tax Income

In 2017 excise duty has been imposed on imported bottled foreign liquor under the Excise Notification No996 and the liquor imported for duty free shops and for re exportation is exempted from the said excise duties

A duty of Rs5000 per liter of Beer Rs10000 per liter of Wine and Rs20000 per liter of other foreign liquor is levied

Table 91 Imported Bottled Foreign Liquor and Tax

Type of Liquor Quantity (Bulk liters) Tax Income (Rs)

Beer 293698500 14684925

Wine 1537928770 153792877

Other Foreign Liquor 772650050 154530010

Surplus of 3 2896515

Total 2604277320 325904327

92 List of Licensed Foreign Liquor Importers

I Decanter Wine Holdings (Pvt) Ltd- Hidellana Rathnapura

II Distilleries Company of Sri Lanka PLC ndash Peliyagoda

III Favourite International Ltd- Moratuwa

IV Free Lanka Trading Company Ltd- Peliyagoda

V Global Brands (Pvt) Ltd- Colombo 13

VI Great Western International Ltd- Boralasgamuwa

VII HJayarathne Herath(Kurunegala Distributors)-Kurunegala

VIII Heineken Lanka Company ndash Moratuwa

IX Hilton Hotel ndash Colombo 01

X Imperial Beverages (Pvt) Ltd- Katana

XI International Distilleries Ltd- Kotalawala Kaduwela

XII Jet Enterprises (Pvt) Ltd- Ragama

XIII Lanka Premium Beverages Ltd- Colombo 15

XIV Luxury Brands (Pvt) Ltd - Biyagama

XV Mega Trading (Pvt) Ltd - Mirihana

XVI Fernand Ricard Lanka (Pvt) Ltd- Colombo 14

XVII Prestige Wines and Spirits (Pvt) Ltd ndash Ampara

XVIII Rockland Distilleries (Pvt) Ltdndash Colombo 05

XIX United Spirits amp Wines International (Pvt) Ltd- Kosgoda

XX Victory Stores (Pvt) Ltd- Colombo 15

XXI Vindana Enterprises (Pvt) Ltd

XXII WMMendis amp Company- Welisara

XXIII Signature Ceylon Beverages (Pvt) Ltd ndash Nagoda Kandana

Excise Department of Sri Lanka | Performance Report - 2018

61

93 Rectified Spirits Imported for Manufacturing Liquor

Table 92 Rectified Spirits (Imported for Manufacturing Liquor)

Company Imported Quantity (Bulk Litres)

Tax Income (Rupees)

Distilleries Company of Sri Lanka PLC 11364419300 113644193

ID Lanka (Pvt) Ltd 1160681100 11606811

WM Mendis (Pvt) Ltd 49054200 490542

Pericyl (Pvt) Ltd 884473200 8844732

Rockland Distilleries (Pvt) Ltd 48351600 483516

Total 13506979400 135069794

As per the Excise Notification No 988 date 22032016 a tax of Rs 10= levied on Bulk Litre of Rectified Spirits for manufacturing liquor

94 Tax Exemption on Liquor Exportation

Liquor which is manufactured in Sri Lanka for the purpose of exportation has been exempted from Excise Duties

Table 93 Excise Duty on Liquor Reimbursed on Exportation

Deduction of Excise Duties for Hard Liquor (Rs)

15610341

Deduction of Excise Duties for Beer (Rs)

805767962

Total (Rs) 821378303

95 Excise Duty on Importation of Non-Potable Spirits

A tax of Rs15 = had been levied per every kilo of imported Non Potable Spirits as per the Excise Notification No999 with effect from 10112017 was reduced to Rs 6 = per every kilo by the Excise Notification 072018 dated 21022018 Tax concessions have been granted for the BOI ( Board Of Investment ) approved companies engaged in importation of Non-Potable Spirits as per theExcise Notification 122018 dated 03102018

Table 94 Excise Duty on Importation of Non Potable Spirits

Tax on Non Potable Spirits

Quantity (kg) Tax Income (Rupees)

17564622350 94204118

96 Excise Duty on Importation of Tobacco and Cigarettes

According to the Tobacco tax act of number 08 of 1999 and Orders (General) set out by the Excise Notification No16251 of 26102009 and the Excise Notification No 8699 of 08111995 a tax of Rs10 is levied on every kilo of tobacco locally cultivated for manufacturing cigarette and imported for production of Cigarettes Beedi or Cigars while a duty of Rs 5= is levied on every imported cigarette

Tobacco imported for exportation under the approval of BOI ( Board Of Investment ) has been exempted from the Tax on Imported Tobacco

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

Excise Department of Sri Lanka | Performance Report - 2018

62

95 Table ndash Quantities of Imported Tobacco Cigarette and the Tax

Type Quantity (Kg) Tax (Rupees)

Imported Tobacco (Taxed) 1270472600 12704726

Imported Tobacco (Tax Exempted) 1108710000 -

bull Quantity of Cigarettes imported in the year 2018 and the relevant tax income are as follows

Table 96 - Quantity of Imported Cigarettes and the Tax

Type Quantity (Kg) Tax (Rupees)

Imported Cigarettes 111960000 559800

In addition to the above Tax and the surcharge levied by the Exise Department on Tobacco imported to the country (before the year 2018) without a license was Rs386416430

Accordingly the total tax levied on imported Tobacco and Cigarettes was Rs17128690

97 Exportation of Tobacco and Cigarettes

In accordance with the rules and regulations stipulated in the Tobacco Tax Act no any tax is levied on Ciagrettes Cigars and Processed Tobacco exported with the view of promoting Foreign Exchange flow to Sri Lanka

bull Quantity of Tobacco Exported in the year 2018 is as follows

Table 97 Quantity of Tobacco Exported

Type Quantity (Kg)

Exported Tobacco 568062000

bull Quantity of Cigarettes Exported in the year 2018 is as follows

Table 98 Quantity of Cigarettes Exported

Type Quantity (Kg)

Exported Cigarettes 19007010000

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

Chapter 10

10 Conclusion

Conclusion

Excise Department of Sri Lanka | Performance Report - 2018

64

Excise Department of Sri Lanka (EDSL) is the apex body which is entrusted with the responsibility of excise taxation and excise law enforcement In addition to the Excise Ordinance EDSL enforces the provisions of Tobacco Tax Act National Authority on Tobacco and Alcohol Act Convenions against Illicit Trafficking of Narcotic Drugs and Psychotropic Substances Act

Management of Excise Revenue enforcement of Excise Ordinace and other vested laws as well as fulfillment of subject-related social security tasks are also among the key responsibilities of EDSL

Excise Revenue collected in the year 2018 was Rs113936 Billion and it indicates a growth of Rs 091 Billion compared to Rs113027 Billion of revenue earned in the year 2017Although a decrease of 689 could be witnessed in the excise revenue within the year 2017 compared to the previous year 08 growth in the tax revenue could be witnessed in the year 2018 compared to the previous year

The total number of detections made by Excise Officers during 2018 was 49312 and it indicates an increase of 830 detections compared to the previous year Within this year Excise Officers have made a great contribution towards maintenance of a better discipline in both Liquor and Tobacco industries by means of carrying out a total number of 3684 Technical Crime Detections Interestingly the number of Technical Crime Detections made during the year under review was less than that of the previous year viz 4315

I highly appreciate the support extended by His Excellency the President and the Hon Prime Minister to accomplish the departmental objectives and would wish to mention with gratitude that their guidance enormously abetted to steer the department to reach its objectives FurtherI highly appreciate the support extended by Hon Minister of Finance and Mass Media Hon State Ministers of Finance Hon Deputy Minister of Finance and Mass Media Similarly I hereby extends my gratitude to the Secretary to the Ministry of Finance all Heads of Departments in the Ministry of Finance including that of Fiscal Policy and the officers of relevant Divisions for their valuable support and contribution given during the year under review

Further I extend my sincere thanks to all District and Divisional Secretaries for their active contribution to carry out the overall activities of the Excise Department throughout the Island and would like to bestow my special thanks to the Attorney Generalrsquos Department for extending supervisory and legal assistance required to carry out departmental duties

Moreover my earnest gratitude goes to all the state institutions including the Auditor Generalrsquos Department National Authority on Tobacco and Alcohol Dangerous Drugs Control Board Government Analystrsquos Department Sri Lanka Bureau of Standards Department of Inland Revenue Sri Lanka Customs Department of Import and Export Control Institute of Industrial Technology Police Narcotics Unit Police Special Task Force and the Police Training School Nikaweratiya for extending the inter departmental consultancy guidance and support required in the process of fulfilling the departmental responsibilities

In addition I thankfully mention the assistance given by the Presidential Task Force on Drug Prevention for prevention programs conducted by the Department to realize the concept of ldquoA Nation Free of Alcoholrdquo

Last but not least I highly admire and appreciate the relentless dedication of the entire departmental staff representing all ranks and layers to achieve the departmental aims and objectives and the support extended to reach the expected performance level by managing the limited human resources and the infrastructure in the year 2018 Further I sincerely expect the contribution and commitment of the entire staff to achieve the departmental objectives and targets in the forthcoming year as well

HG Sumanasinghe Commissioner General of Excise

Cha

pter

10

| C

oncl

usio

n

xi

Excise Department of Sri Lanka | Performance Report - 2018

72 Office of the Assistant Commissioner of Excise (North Western Province II)721 Supirintendent of Excise (Wennappuwa)

bull Wennapuwa (Waikkala) Excise Stationbull Marawila Excise Station

722 Office of the Supirintendent of Excise (Chilaw)bull Chilaw Excise Stationbull Madampe Excise Stationbull Puttalam Excise Station

8 Northern Province 81 Office of the Assistant Commissioner of Excise ( Northern Province I )

811 Supirintendent of Excise (Jaffna) bull Jaffna Excise Stationbull Chankanai Excise Stationbull Chawakachcheri Excise Station

812 Office of the Supirintendent of Excise (Point Pedro)bull Mallakam Excise Stationbull Point Pedro Excise Station

82 Office of the Assistant Commissioner of Excise (Northern Province II)821 Supirintendent of Excise (Kilinochchi)

bull Kilinochchi Excise Stationbull Mullaithivu Excise Station

821 Office of the Supirintendent of Excise (Vauvniya)bull Mannar Excise Stationbull Vauvniya Excise Station

9 Eastern Province91 Office of the Assistant Commissioner of Excise (Eastern Province)

911 Supirintendent of Excise (Trincomalee)bull Trincomalee Excise Station

912 Office of the Supirintendent of Excise (Batticaloa)bull Batticaloa Excise Station

913 Office of the Supirintendent of Excise (Ampara)bull Ampara Excise Stationbull Kalmune Excise Station

Chapter 1

1 Excise Department of Sri Lanka 1

11 Introduction 212 Vision 213 Mission 214 Objectives 215 Activities 2

Chapter 2

2 Organizational Structure and Changes in 2018 3

21 Introduction 422 Organizational Structure 623 Adminstration Division 724 Recruitments 725 Staff Changes 726 Logistics Division 927 Human Resources Division 15

Chapter 3

3 Implementation of New Policies 21

31 Introduction 2232 New Excise Notifications Issued amp Implemented in the Year 2018 22

Chapter 4

4 Auditing 23

41 Introduction 2442 Internal Audit Unit 24

Chapter 5

5 Accounts Division 25

51 Introduction 2652 Revenue Account 2753 Reward Fund Account 2754 Appropriation Account (2018) 2755 Analysis of Income and Expenditure 2856 Advance Account 28

Contents

Chapter 6

6 Law Enforcement 29

61 Introduction 3062 Legal Division 3263 Bureaus of Excise Special Operations 32

Chapter 7

7 Revenue Operations Division 35

71 Introduction 3672 Information Technology Unit 3673 Revenue Operations Unit 3674 Types of Excise Licenses 3675 Excise Licenses issued amp operated in the year 2018 37

Chapter 8

8 Excise Duties on Locally Manufactured Liquor Spirits Tobacco amp Cigarettes 43

81 Introduction 4482 List of Licensed Liquor Manufacturers 4483 List of Liquor Manufacturers with Suspended License 4584 List of Licensed Distilleries 4585 List of Licensed Stores and Warehouses 4586 List of Licensed Vinegar Manufacturers 4587 List of Excise Licencees for Manufacturing Industrial Products 4588 Liquor Production and Tax Income in 2018 4789 Production Issuing of Spirits in 2018 51810 Tobacco Tax 53811 Income Analysis 54

Chapter 9

9 Importation and Exportation Liquor Spirits Tobacco and Cigarettes 59

91 Quantity of Imported Foreign Liquor and the Tax Income 6092 List of Licensed Foreign Liquor Importers 6093 Rectified Spirits Imported for Manufacturing Liquor 6194 Tax Exemption on Liquor Exportation 6195 Excise Duty on Importation of Non-Potable Spirits 6196 Excise Duty on Importation of Tobacco and Cigarettes 6197 Exportation of Tobacco and Cigarettes 62

Chapter 10

10 Conclusion 63

Chapter 1

1 Excise Department of Sri Lanka

11 Introduction12 Vision13 Mission14 Objectives 15 Activities

Excise Department of Sri Lanka | Performance Report - 2018

2

11 IntroductionExcise Department of Sri Lanka which was established in 1913 operated under the purview of the Ministry of Finance and Mass Media in the year 2018 It holds the third place among the state tax income generating Departments Excise Department of Sri Lanka mainly implements the Excise Ordinance No08 of 1912 which is the 52nd Chapter of the Legislative Enactment In addition it implements the Tobacco Tax Act No8 of 1999 Poisons Opium and Dangerous Drugs Ordinance and the National Authority on Tobacco amp Alcohol Act No27 of 2006

Department of Sri Lanka Police also extends a significant contribution for the task of implementing laws imposed under said ordinances and acts Similarly this Department serves as a member of the National Dangerous Drugs Control Board National Authority on Tobacco amp Alcohol for the purpose of implementing government policies while extending a great contribution for achieving the national goal of creating a country devoid of liquor and narcotic drugs under the theme of ldquoA Nation Free of Alcoholrdquo in collaboration with the Presidential Unit on Alcohol Prevention

12 VisionldquoContributing to build a healthy society in Sri Lanka which is free from illicit liquor and narcotic drugsrdquo is the vision of Excise Department of Sri Lanka

13 MissionldquoEfficient and effective administration of the liquor and the tobacco industry in Sri Lanka through the collection of revenue and prevention of illicit manufacture and sale of such products for development and welfare of the society and the enforcement of the Poisons Opium and Dangerous Drugs Ordinance for the social protection of Sri Lankardquo is the mission of Excise Department of Sri Lanka

14 ObjectivesExcise Department of Sri Lanka operates with the under mentioned objectives in order to achieve its mission

a Safeguarding the revenue accumulated from liquor and tobacco

b Enforcement of the Excise Ordinance and the Tobacco Tax Act

c Implementation of the Poisons Opium and Dangerous Drugs Ordinance

d Implementation of National Authority Act on Tobacco and Alcohol

15 Activities

Excise Department of Sri Lanka carries out the following activities so as to achieve the above objectives

a Supervision and control of licensed premises and collection of revenue therefrom

b Acting as a law enforcement agency in respect of the Excise Ordinance

c Enforcement of the Tobacco Tax Act including supervision and control of tobacco manufactories

d Acting as a law enforcement agency in respect of the Poisons Opium and Dangerous Drugs Ordinance

e Implementation of National Authority Act on tobacco and alcohol

Cha

pter

1 |

Exc

ise

Dep

artm

ent o

f Sri

Lan

ka

Chapter 2

2 Organizational Structure and Changes in 2018

21 Introduction22 Organizational Structure23 Adminstration Division 24 Recruitments 25 Staff Changes26 Logistics Division27 Human Resources Division

Excise Department of Sri Lanka | Performance Report - 2018

4

21 Introduction

Excise Department of Sri Lanka operates under the direction of a Commissioner General of Excise

With respect administration of the regional offices of the Excise Department island has been divided into lsquoExcise Divisionsrsquo on provincial basis and the Western Province has been divided in to three Divisions while each of North Western and Northern Provinces have been divided in to two Divisions on district basis based on the density of population licenses and crimesThese Excise Divisions are supervised by the Assistant Commissioners of Excise

Excise Superintendentsrsquo Offices have been established under Excise Divisions Excise Divisions which cover the whole province have been subdivided to Excise Superintendentsrsquo Offices under district basis In this manner an Excise Area consisting of two districts comes only under Vauvniya and Kilinochchi Excise Superintendentsrsquo Offices Excise Divisions which are limited only to a district have been parted as Excise Superintendentsrsquo Offices with determined limits Said Excise Circles are supervised by the Superintendents of Excise

Excise Stations have been established under Excise Superintendentsrsquo Offices and they administer the Excise areas of which the limits have been determined by the Department Officers of Inspector Grade and of other ranks have been attached to these Excise StationsThe Senior Most Officer of the inspactorate

generally serves as the Officer In Charge

Further Special Operations Units and Narcotic Unit have been established and related particulars have been separately given here Excise Units have been established in all licensed Tobacco and Alcohol manufactories located island-wide and permanent staffs have been assigned to them

Excise Department of Sri Lanka comprised of a Head Office 13 Offices of Assistant Commissioners of Excise or Divisional Offices 30 Offices of Excise Superintendents 56 Excise Stations 05 Special Operations Bureaus a Narcotic Unit and Excise Units which have been established in all licensed Tobacco and Alcohol manufactories located island-wide operates to fulfill the threefold missions of Excise revenue management law enforcement and social security

Departmental Officers and Officers from the Combined Services and Islandwide Services have been attached to carry out duties of these offices while Departmental Officers have attached to Excise Stations and Units

Approved cadre for Departmental Officers is 1318 while the approved cadre for Combined Services and Islandwide Services is 173 Accordingly total approved cadre for the Department is 1491 and the actual number of staff served in the Department during the year reviewed was 1309 Hence there were 202 vacancies which summed up to 121 per cent of the approved cadre (Table 21)

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

5

bull Cadre Report of the Excise Department as at 31122018

21 Table - Cadre Report

Serial No Designation Approved

CadreActual Cadre Vacancies Excess

Post1 Commissioner General of Excise 1 1 0 0

2Additional Commissioner General of Excise (Revenue Policies amp Administration) 1 1 0

0

3

Additional Commissioner General of Excise (Revenue Operations and Law Enforcement) 1 0 1

0

4Commissioner of Excise (Administration and Human Resources ) 1 1 0

0

5 Commissioner of Excise(Revenue Operations) 1 1 0 06 Commissioner of Excise (Law Enforcement) 1 1 0 0

7 Commissioner of Excise (Social Security and Development ) 1 1 0 0

8 Chief Accountant 1 1 0 09 Chief Internal Auditor 1 1 0 0

10 Deputy Commissioner of Excise (Administration) 1 1 0 011 Deputy Commissioner of Excise (Revenue licenses ) 1 1 0 012 Deputy Commissioner of Excise (Law Enforcement) 1 1 0 013 Deputy Commissioner of Excise (Human Resources ) 1 0 1 014 Deputy Commissioner of Excise (Legal) 1 1 0 0

15Deputy Commissioner of Excise (Academic amp Research Logistics) 1 1 0

0

16Deputy Commissioner of Excise (Supply Chain Regulations amp IT) 1 1 0

0

17 Deputy Commissioner of Excise (Social Security) 1 1 0 018 Deputy Commissioner of Excise (Logistics) 1 0 1 019 Accountant 2 0 2 020 Assistant Commissioner of Excise 13 6 7 021 Assistant Director (Information Technology) 1 0 1 022 Superintendent of Excise 31 15 16 023 Statistician 1 0 1 024 Administrative Officer 2 2 0 025 Translator 2 2 0 026 Information and Communication Technology Officer 1 1 0 027 Chief Inspector of Excise 75 73 2 028 Statistics Officer 1 0 1 029 Inspector of Excise 300 249 51 030 Excise Sergeant Major 50 34 16 031 Development Officer 9 9 0 032 Technical Officer 1 0 1 033 Transport Officer 1 0 1 034 IT Assistant 3 3 0 035 Public Management Assistant 108 104 4 036 Excise Sergeant 100 15 85 037 Excise GuardCorporal 600 620 0 2038 Excise Guard - Driver 129 120 9 0

39 Excise Guard - Driver (Three wheel) As per the letter NoDMS1175III dated 19022018 1 1 0 0

40 Office Assistant 38 36 2 041 Bungalow Keeper 4 4 0 0

Total 1491 1309 202 20Officer holding the post of Excise Commissioner (Revenue Operations) has been attached to the Post of Advisor (Excise Policies) of the Ministry of Finance and Mass Media The reason for exceeding the approved cadre of Excise Guards (600) is the annulment of the promotions made to the Excise Sergeant by

the letter noEB107ES Promotions (Volume III) dated 16112016 as per the Supreme Court Verdicts 6612012 and 6632012

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

6

22

Org

aniz

atio

nal S

truc

ture

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

7

23 Adminstration DivisionAdministration Division operates under the supervision of Commissioner General of Excise and the Additional Commissioner General of Excise (Revenue Policies amp Administration) Commissioner of Excise (Administration and Human Resources) and a Deputy Commissioner of Excise Execution of general administrative tasks of the Department is the main responsibility of the Division

This division carries out the activities related to establishment discipline transfers and retirement of Departmental Officers Officers of the Combined Service and the All Island Services attached to the Deapartment Moreover it performs tasks pertaining to recruitment promotions transfers of Departmental Officers and conducting Efficiency Bar Examinations in accordance with the relevant procedures

Annual transfers of the Uniform Staff are done by this division as per the transfer procedure approved by the Public Service Commission and also based on

the service requirement In addition to above internal transfers of the Combined Services and Islandwide Services are also done by this Division

24 Recruitments

bull New Recruitments

No any recruitments have been made in the year 2018

25 Staff ChangesNumber of Officers transferred to the Department was 41 while the number of officers transferred out of the Department was 20 as at 31122018

bull Retired Officers

No of officers retired in the year 2018 was 26

Table 22 Details of Retired Officers

Serial No Name of the Officer Designation Date of Retirement

Ms K Wijeyakoon PMAS 07012018Mr HK Chandrasiri KKS 24012018MrWW Gnanathilaka Excise Guard 24012018MrMM Somathilaka Banda Excise Inspector 26012018MrW Somadasa PMAS 23022018MsKHA Meegasmula ECG 11032018

MrYSB Srilal Excise Sergeant Major 12032018

MrHK Saradiyel Excise Sergeant Major 05042018MrDM Senarathna Excise Sergeant Major 11042018MrSPKH Peters Excise Guard 24042018MrMR Somarathna Excise Inspector 01052018MrHW Collin Pitawela Excise Inspector 07052018

MrHMS Dharmapriya KKS 18052018

MrGK Dayarathna Excise Guard 23052018

MrWPA Jayarathna Excise Inspector 12062018

MrWAD Amarajiwa Excise Inspector 20062018

Ms Sandiya Priyadarshani Excise Guard 27062018

MrTMR Tennakoon Excise Sergeant Major 01092018

MrWMGK Warnashantha KKS 07092018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

8

MrJ Pushpakumara Silva DCE 15092018

MrRMJ Anurudda KKS 15092018

MrBRD Basnayaka KKS 08102018

MrRM Siripala Excise Inspector 09102018

MrT Wilman Pieris Excise Inspector 05112018

MrMMA Muthalif Excise Sergeant 10122018

MsRM Gunaseelawathi KKS 18122018

bull Interdicted Officers

Table 23 Details of Interdicted Officers

Serial No Name of the Officer Designation Date of Interdiction date

01 MrBAMDSMuthuarachchi Excise Inspector 07022018

02 MrBSPriyadarshana Excise Guard 16072018

bull Deceased Officers

Table 24 - Details of Deceased Officers

Serial No Name of the Officer Designation Date of Decease

Mr K Wasan Excise Inspector 11012018

Mr DNN Disanayaka Excise Driver 01022018

Mr RM Wimalarathna Excise Guard 09082018

Mr A Asoka Shantha Walpola Excise Inspector 18092018

Mr G Nimal Silva ACE 17082018

Mr R Dinesh Excise Guard 06112018

bull Officers who Resigned from Service or Vacated the Post

Table 25 - Details of Officers who resigned from service and vacated the post

Serial No Name of the Officer Designation Date of Resignationvacating the post

MrWDKFernando Excise Guard 01012018

MrTMDRWijesooriya Excise Driver 31052018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

bull Reinstatement in service

No any officer was reinstated in service in the year 2018

bull Promoted Officers in the year 2018

Promotions have been made to one post of Excise Commissioner 04 posts of Deputy Commissioners of Excise and 12 posts of Chief Excise Officers in the year 2018

Excise Department of Sri Lanka | Performance Report - 2018

9

Table 26 - Details of Promoted Officers in the year 2018

Serial No Name of the Officer Post Promoted to Date of

Promotion Work Station

1 Mr MDMWKDisanayaka CE (Social Security amp Development) 17072018 Head Office

2 Mr RMRBandara DCE ( Supply Chain Regulations amp IT) 18092018 Head Office

3 Mr AMGamini Adikari DCE (Legal) 18092018 Head Office

4 Mr PChandrasiri de Silva DCE(Academic amp Research) 18092018 Head Office

5 Mr BUWickramarathna DCE (Social Security) 18092018 Head Office

6 Mr EJLPieris Thilakarathna Chief Inspector of Excise 23042018 Excise Station-Chilaw

7 Mr TSMTKBGinigathpitiya Chief Inspector of Excise 23042018 Excise Station-Kuliyapitiya

8 Mr RPKKWijeyasinghe Chief Inspector of Excise 23042018 Excise Station-Badulla

9 Mr DTN Perera Chief Inspector of Excise 23042018 Excise Station-Rathnapura

10 Mr ARLambert Chief Inspector of Excise 23042018 Head Office

11 MrSDSenaka De Silva Chief Inspector of Excise 23042018 Excise Station-Balangoda

12 MrRALL Ramanayaka Chief Inspector of Excise 23042018 Excise Station-Mathugama

13 Mr Wasantha Samarasinghe Chief Inspector of Excise 23042018 Excise Station-Hambantota

14 Mr P Ragunadan Chief Inspector of Excise 23042018 Excise Station-Jaffna

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

26 Logistics Division

Logistics Division of the Excise Department of Sri Lanka operates under the supervision of Deputy Commissioner of Excise (Logistics) and the guidance of the Commissioner of Excise (Administration amp Human Resources)

bull Role of the Logistics Division

bull Carrying out repairs and maintenance activities of the Head Office construction maintenance and repairing of buildings required for Regional Offices and obtaining buildings on rental basis for the same purpose

bull Repairs and maintenance of departmental vehicles

bull Repairs and mentenance of regional offices and circuit bunglows and acquisition of lands for the purpose of constructing new buildings

bull Maintenance Activities of the Head Office Building amp Regional Offices

This Division administers the maintenance services of the Head Office Building which was inaugurated on the 2nd of May 2017 Excise Station ndashNuwara Eliya was constructed and opened for services while building repairs with respect to 07 other Excise Stations were repaired the year 2018 Accordingly Padukka Galle Trincomalee Polonnaruwa Hambantota Kalutara and Ratnapura Regional Offices have been restored at the cost of Rs10 Million In addition to above constructions of the Excise Stations in Chilaw and Ampare were also completed Further 27 regional offices are being operated in buildings obtained on rental basis

bull Vehicles

Department possessed 132 vehicles out of which 09 condemned vehicles were disposed in the year 2018 Procurement activities with respect to purchase of 20 vehicles to be used for departmental needs have been

Excise Department of Sri Lanka | Performance Report - 2018

10

commenced In the year 2018 Rs7 million has been spent for Departmental vehicle repairs

bull Land Acquisition

Activities related to land acquisition for the purpose of constructing new buildings for regional offices in Pugoda Kegalle and Hatton areas where offices are being operated in rented buildings at present

bull Circuit Bunglows

Department possesses 04 circuit bunglows which are located in NuwaraeliyaThissamaharamaya Anuradhapura and Polonnaruwa

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

11

bullA

sset

s Acc

ount

(Inf

rast

ruct

ure)

Tabl

e 2

7 - A

sset

s (In

fras

truc

ture

) Det

ails

D

istr

ictD

S

Off

ice

whe

re th

e pr

oper

ty is

loca

ted

Nam

e of

the

Prop

erty

Ext

ent o

f L

and

If a

Tra

nsfe

r N

o amp

Dat

e

Nat

ure

of th

e la

nd

whe

ther

the

land

is

Em

pty

or w

ith

Bui

ldin

gs

1C

olom

bo -

Sri

Jaya

war

dena

pura

K

otte

Exci

se H

ead

Offi

ce-R

ajag

iriya

514

DW

alik

ada

Sout

h G

ram

anila

dhar

i Div

isio

nW

alik

ada

302

6 Pe

rche

sN

o10

82

318

date

d 13

06

2013

Lette

r of t

he D

irect

or

Urb

an D

evel

opm

ent A

utho

rity

Con

stru

ctio

ns a

re i

n th

e fin

al st

age

2C

olom

bo -P

aduk

kaEx

cise

Sta

tion-

Padu

kka

218

Pe

rche

sN

oප

ාඉ2

fomd3

dat

ed 0

406

200

4Le

tter o

f the

Div

isio

nal S

ecre

tary

Pad

ukka

With

bui

ldin

gs

3C

olom

bo ndash

Kas

bew

a Ex

cise

Sta

tion-

Kas

bew

a20

Per

ches

No

mdfa3

22

36 d

ated

07

122

004

Lette

r of t

he D

ivis

iona

l Sec

reta

ry K

asbe

wa

With

bui

ldin

gs

4K

alut

ara-

Kal

utar

aO

ffice

of t

he A

ssis

tant

Com

mis

sion

er o

f Exc

ise-

Pita

gone

liyaw

atta

Kal

utar

a (W

PII

) 74

36

Perc

hes

Div

isio

nal S

ecre

tary

rsquos N

o4

61

86 P

rovi

ncia

l Lan

d C

omm

issi

oner

rsquos

No

-පඉ

fl

dඉ1

1l

iquest0

4

Com

mis

sion

er

Gen

eral

of

La

nd

No

414

192

4

12

122

014

With

bui

ldin

gs

5K

alut

ara-

Kal

utar

aO

ffice

of

the

Supe

rinte

nden

t of

Exc

ise

Exc

ise

Stat

ion-

477

Pe

rche

sW

ith b

uild

ings

6K

alut

ara-

Ber

uwal

aEx

cise

Sta

tion-

Alu

thga

ma

264

8 Pe

rche

sN

o 41

76

653

date

d 31

12

2002

let

ter o

f Com

mis

sion

er G

ener

al o

f La

ndW

ith b

uild

ings

7K

alut

ara-

Hor

ana

Ara

man

agol

la30

per

ches

No

65

255

dat

ed 2

704

200

1Le

tter o

f the

Div

isio

nal S

ecre

tary

Hor

ana

With

bui

ldin

gs

8G

ampa

ha-G

ampa

ha

Wal

ww

atta

Exci

se S

tatio

n- Y

akka

la-E

ast G

ampa

ha 4

190

pe

rche

sN

oiuml$m

dfa2

22

57

date

d 13

10

1999

Lette

r of t

he D

ivis

iona

l Sec

reta

ry G

ampa

haW

ith b

uild

ings

9G

ampa

ha-M

eerig

ama

Exci

se S

tatio

n- O

smire

Wat

ta M

eerig

ama

349

1 pe

rche

s

Div

isio

nal

Secr

etar

yrsquos

No

oacuteszlig

ඉ9

26

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o - ප

ඉක

ොග

ම5

2IV

C

omm

issi

oner

Gen

eral

of

Lan

d N

o4

463

3 -

150

320

10W

ith b

uild

ings

10K

andy

ndash G

agaw

ata

Kor

ale

Offi

ce o

f the

Ass

ista

nt C

omm

issi

oner

of E

xcis

e-

Kan

dy

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e

Exci

se S

tatio

n

705

Pe

rche

sW

ith b

uild

ings

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

12

11N

uwar

a El

iya

- do

Circ

uit

Bun

galo

w

N

uwar

aeliy

a -H

awae

liya

Cra

ton

Vill

age

850

3

Perc

hes

Lette

r No

නඒ

මආ

පප

ැව5

2 da

ted

140

619

91W

ith b

uild

ings

12N

uwar

a el

iya

- do

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n C

rato

n V

illag

e N

uwar

aeliy

a 25

03

Perc

hes

Lette

r No

නඒ

මආ

පප

ැව5

2 da

ted

140

619

91W

ith b

uild

ings

13H

amba

ntho

ta -

This

sam

ahar

amay

aTh

issa

mah

aram

a H

olid

ay R

esor

t M

ahas

enpu

ra40

Per

ches

No

තස

ං61

63

date

d 15

07

1997

Lette

r of t

he D

ivis

iona

l Sec

reta

ry T

hiss

amah

aram

aya

With

bui

ldin

gs

14H

amba

ntho

ta -

Ham

bant

hota

Kot

awal

amul

la9

64

Perc

hes

Ass

ista

nt C

omm

issi

oner

of

Exci

se h

as b

een

info

rmed

to

take

ne

cess

ary

actio

n w

ithou

t del

ayW

ith b

uild

ings

15H

amba

ntho

ta -

Tang

alle

Kat

anga

haw

atta

- Ex

cise

Sta

tion

Tang

alle

261

7 Pe

rche

sPu

rcha

sed

by

the

Hou

se D

evel

opm

ent A

utho

rity

With

bui

ldin

gs

16G

alle

- Fou

r Gra

vet

Offi

ce o

f th

e A

ssis

tant

Com

mis

sion

er o

f Ex

cise

K

urun

duw

atta

Gal

le30

Per

ches

Land

han

ded

over

to th

e D

epar

tmen

t by

lette

r N

oශ

ාකස

mdfa

ම1

of th

e D

ivis

iona

l Sec

reta

ry F

our G

rave

tGal

le d

ated

26

022

007

With

bui

ldin

gs

17G

alle

Elpi

tiya

Exci

se S

tatio

n El

pitiy

a20

Per

ches

No

ඇඉ

3d

ated

19

012

006

Lette

r of t

he D

ivis

iona

l Sec

reta

ry E

lpiti

yaW

ith b

uild

ings

18Po

lonn

aruw

a -

Tham

anka

duw

aO

ffice

of

the

Supe

rinte

nden

t of

Exc

ise

Exc

ise

Stat

ion

Kan

duru

wel

a -

Wes

t Pol

onna

ruw

a10

9 pe

rche

s W

ith b

uild

ings

19Po

lonn

aruw

a -

Tham

anka

duw

aEx

cise

Hol

iday

Res

ort ndash

Polo

nnar

uwa

74 p

erch

es

No

එන

සප

agravef

la9

2 w

ith n

o da

te 1

020

04Le

tter o

f the

Div

isio

nal S

ecre

tary

Tha

man

kadu

wa

With

bui

ldin

gs

20A

nura

dhap

ura

East

Nuw

arag

am

Pala

tha

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n A

nura

dhap

ura

137

5 Pe

rche

sW

ith b

uild

ings

21A

nura

dhap

ura

East

Nuw

arag

am

Pala

tha

Exci

se H

olid

ay R

esor

t ndash A

nura

dhap

ura

107

1 Pe

rche

sW

ith b

uild

ings

22A

nura

dhap

ura

K

ebith

igol

law

aEx

cise

Sta

tion

Keb

ithig

olla

wa

80 P

erch

esLe

tter

No

2

51

ඉඉ

date

d 27

05

2008

of

D

ivis

iona

l Se

cret

ary

Keb

ithig

olla

wa

amp P

rovi

ncia

l Lan

d C

omm

issi

oner

rsquos N

o -

එන

සප

පඑ

ලස

40

60

305

icirc d

ated

07

052

008

With

bui

ldin

gs

23K

urun

egal

a -

Kur

uneg

ala

Padd

y Fi

eld

Land

for T

rain

ing

Cen

ter a

nd E

xcis

e St

atio

n (A

ssis

tant

Com

mis

sion

er o

f Exc

ise (

Nor

th

Wes

tern

Pro

vinc

e)10

0 pe

rche

s La

nd re

ceiv

ed a

s pe

r the

lette

r No

42

981

3ස

බ o

f the

Div

isio

nal

Secr

etar

y K

urun

egal

a da

ted

280

720

00W

ith b

uild

ings

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

13

24K

urun

egal

a -

Bam

unak

otuw

a Tr

aini

ng C

olle

ge P

anad

arag

ama

- La

nd r

ecei

ved

as p

er t

he l

ette

r N

oබ

මඉ

ඩඅ

තප

තස

රාබyuml ප

හණ

ාසල

of t

he D

ivis

iona

l Sec

reta

ry B

amun

akot

uwa d

ated

14

032

013

With

bui

ldin

gs

25K

urun

egal

a ndash

Kul

iyap

itya

Wes

tEx

cise

Sta

tion

Kul

iyap

itya

114

perc

hes

With

bui

ldin

gs

26K

urun

egal

a -M

aho

Exci

se S

tatio

n K

urud

ugah

ayay

a -

Mah

o40

01

Perc

hes

Div

isio

nal

Secr

etar

yrdquos

No

33

157

146

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o - ප

ළාත

ඉfl

dඉ2

මහ

ව6

(1)

C

omm

issi

oner

G

ener

al o

f Lan

d N

o4

146

58 d

ated

05

052

010

With

bui

ldin

gs

27Pu

ttala

m- P

utta

lam

Exci

se S

tatio

n ndash

Putta

lam

Pla

ins P

utta

lam

525

per

ches

D

ivis

iona

l Se

cret

aryrdquo

s N

oප

තඉ

07

63

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o -

පළ

ාතඉ

fl

dඉ6

පත

07

C

omm

issi

oner

G

ener

al o

f Lan

d N

o4

144

7

281

120

07W

ith b

uild

ings

28Pu

ttala

m-M

adam

pe

Exci

se S

tatio

n M

adam

pe59

93

Perc

hes

Land

han

ded

over

to M

rBH

Per

eis

OI

C b

y le

tter N

oම

ාද3

31

100

of

Div

isio

nal S

ecre

tary

Mad

ampe

dat

ed 1

502

200

6W

ith b

uild

ings

29Pu

ttala

m

-Wen

napu

wa

Offi

ce

of

the

Ass

ista

nt

Com

mis

sion

er

of

Exci

se

Bog

ahav

itaW

aikk

ala

O

ffice

of

th

e Su

perin

tend

ent

of E

xcis

e N

atht

hand

iya

Exci

se

Stat

ionW

enna

puw

a

399

3 Pe

rche

s

Div

isio

nal

Secr

etar

yrsquos

No

වෙ

නm

dfaඉ

අතස

රාබyuml

date

d 29

07

2002

Pro

vinc

ial L

and

Com

mis

sion

errsquos

No

- පළ

ාතඉ

fl

dඉ4

වෙ

න -

date

d 11

03

2002

With

bui

ldin

gs

30Pu

ttala

m-C

hila

wIn

gini

wat

ta a

lias G

amsb

ha w

atta

30 P

erch

esO

wne

rshi

p ha

s be

en h

ande

d ov

er t

o th

e Ex

cise

Dep

artm

ent

by

Div

isio

nal

Secr

etar

y C

hila

w o

n 27

07

2015

DS

No

CH

ILN

DI

TRA

NS

319

14

Tend

ers h

ave

been

cal

led

31M

anna

rEx

cise

Sta

tion

Man

nar

204

4 Pe

rche

sC

omm

issi

oner

Gen

eral

of

Land

No

414

190

16

122

009

Lette

r da

ted

090

620

10 o

f Div

isio

nal S

ecre

tary

Man

nar

With

bui

ldin

gs

32Tr

inco

mal

eeEx

cise

Sta

tion

Oris

Hill

Trin

com

alee

_

Ass

ista

nt C

omm

issi

oner

of

Exci

se(E

P)h

as b

een

info

rmed

to ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

W

ith b

uild

ings

33

Bat

tical

oa ndash

K

alam

unai

Eas

t Ex

cise

Sta

tion

Com

plex

Kal

ladi

-Bat

tical

oa

30 P

erch

esLe

tter

No

atildeඑ

සඑ

iumlඑ

නඑ

ලicirc

ස3

77of

D

ivis

iona

l Se

cret

ary

K

alam

unai

With

bui

ldin

gs

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

14

34A

mpa

ra-A

mpa

raEx

cise

Sta

tion

In

dras

arap

ura

Am

para

47

44

Perc

hes

App

licat

ion

for a

lloca

ting

gove

rnm

ent l

ands

for v

ario

us d

epar

tmen

ts

has

been

forw

arde

d to

the

Dep

uty

Com

mis

sion

er o

f Lan

d A

mpa

ra

Ass

ista

nt

Com

mis

sion

er

of

Exci

seha

s be

en

info

rmed

to

ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

Tend

ers h

ave

been

cal

led

35Va

uvni

ya -

Vauv

niya

Offi

ce o

f the

Sup

erin

tend

ent o

f Exc

ise

Vav

uniy

a

Exci

se S

tatio

n45

62

Perc

hes

Lette

r No

27

031

113

02

03 o

f Dis

trict

Man

ager

of N

HD

A d

ated

14

08

2003

With

bui

ldin

gs

36K

ilino

chch

iya-

Kar

awita

K

araw

ita

15 P

erch

esA

ssis

tant

Com

mis

sion

er o

f Ex

cise

has

bee

n in

form

ed t

o ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

W

ith b

uild

ings

37M

onar

agal

a -A

mbi

lipiti

yaEx

cise

St

atio

n Pa

llega

ma

Pa

rani

K

adaw

ura

Wat

ta A

mbi

lipity

a 20

Per

ches

trans

ferr

ed t

o th

e Ex

cise

Dep

artm

ent

by s

peci

men

For

m 2

00 f

or

trans

ferr

ing

asse

ts o

f Maw

eli A

utho

rity

to li

ne in

stitu

tes

W

ith b

uild

ings

38R

athn

apur

aR

athn

apur

a N

ew

Tow

n O

ffice

of t

he A

ssis

tant

Com

mis

sion

er o

f Exc

ise

80 P

erch

esLa

nd h

as b

een

allo

cate

d to

the E

xcis

e Dep

artm

ent b

y th

e let

ter d

ated

28

12

1998

Div

isio

nal S

ecre

tary

Rat

hnap

ura

With

bui

ldin

gs

39M

onar

agal

a -M

onar

agal

aEx

cise

Sta

tion amp

Offi

cial

Qua

rter

Kar

apin

chag

ala

Moo

kala

na M

onar

agal

a 85

Per

ches

Ass

ista

nt C

omm

issi

oner

of

Exci

se h

as b

een

info

rmed

to

take

ne

cess

ary

actio

n in

this

resp

ect w

ithou

t del

ay

With

bui

ldin

gs

40B

adul

la

-Ban

dara

wel

aEx

cise

St

atio

n H

apug

asar

ame

wat

ta

ndashB

anda

raw

ela

402

4 Pe

rche

s

Land

rece

ived

as p

er th

e Div

isio

nal S

ecre

tary

rsquos N

oබ

ණ3

4ර

ාආ1

3amp

Pro

vinc

ial L

and

Com

mis

sion

errsquos

No

- UPL

CL

4B

W1

0 d

ated

20

07

2009

Let

ter

With

bui

ldin

gs

41B

adul

la -

Bad

ulla

Exci

se S

tatio

n ndashK

anup

alla

la-B

adul

la25

Per

ches

With

bui

ldin

gs

42M

atar

a - W

alig

ama

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n

Kot

awila

wat

ta

Kan

dake

tiya

wat

ta

Kan

anke

wew

a w

atta

Mat

ara

Dis

trict

80

Per

ches

Ow

ners

hip

has

been

han

ded

over

by

the

le

tter

of A

ssis

tant

D

ivis

iona

l Sec

reta

ry W

elig

ama

date

d 11

08

2015

With

bui

ldin

gs

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

15

27 Human Resources DivisionHuman Resources Division of the Excise Department of Sri Lanka carries out its operations under the guidence of the Excise Commissioner (Administration Human Resources) and the Deputy Excise Commissioner (Human Resources) Sri Lanka Excise College in Panadaragama of Kurunegala District is the training institute of the Excise Department

Capacity development of Departmental Officers by means of improving knowledge attitudes and skills via theoretical and practical training was the main task of the Human Resources DivisionIt was able to organize various training courses in collaboration with the local and foreign training institutes and the Excise Training College Panadaragama in the year 2018 also

Table 28 - Details of Training Courses conducted by the Excise Training College in the year 2018

Serial No Name of the Course Participants

No of Dates per

Course

Noof Courses

Noof Participants

1 Training Course for Officers attached to duties in Manufactories Warehouses and Distilleries

Officers attached to duties in

Manufactories Warehouses and

Distilleries

02 03 104

2 Training Course for Excise Drivers on maintenance of duty related official documents departmental discipline and essential legal awareness

Excise Drivers 01 04 104

3 Annual Training Course for Firing and Firearm Handling

CEDCEACESuperintendents of Excise Chief

Inspectors of Excise Excise

Inspectors Excise Inspectors

02 09 315

4 Training Course for Development of Integrated Skills for Other Excise Ranks

Sergeant Majors MaleFemale

Excise Guards Sergeants

02 17 570

5 Capacity Development Training Course for Superintendent of Excise appointed on Cover Up basis and Chief Inspectors of Excise promoted in 20161718

Superintendents of ExciseChief

Inspectors of Excise

04 01 26

6 Training Course on DistilleryWarehouse and Manufactory duties and activities for Officers serving in Excise Stations in Northern and Eastern Provinces

Excise InspectorsEG

04 01 45

7 Tamil Language Training Course for Departmental Officers

Excise Inspectors 05 08 206

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

16

bull Local Training Courses

Details of Local Training Courses conducted by other institutes for the Officers of the Department in the year 2018 are as follows

Table 29 -Details of Local Training Courses conducted in the year 2018

No Name of the Course Training Institute Participants

No of Dates per

Course

Noof Courses

Noof Participa-

nts

1 Advanced MS Excel Skills for junior officers

Miloda Excise Guard 02 - 2

2 Advanced Certificate Course on Narcotic Law Implimentation

Colombo School of Business and Management

Excise Inspector 10 - 10

3 Speechcraft Training with the Toastmasters International for Special Grade Officers of All Island Services

SLIDA Additional Commissioner

General of Excise

10 - 1

4 Course on Sinhala Official Letter Writing and Interpretation

NIBM Public Management

Assistant Chief Public Management

Assistant Excise Inspector Excise

Guard

02 - 8

5 Advanced National Diploma in Applied Criminology and Criminal Justice System

Sri Lanka Foundation Institute

Male Female Excise Guards

Every Sunday for a period of one year

- 15

6 English Diploma for Junior Executives

Miloda Excise Inspector Every Friday for a period of one year

- 2

7 Diploma in IT -30th Batch SLIDA Excise Inspector Excise Guard

From 03122018

- 2

8 Scientific Training for Comprehensive Precursor Control Strategy in Sri Lanka

National Dangerous Drugs Control Board

SE Chief Excise Inspector Excise Inspector

Excise Guard

02 - 10

9 Scientific training for comprehensive precursor control strategy in Sri Lanka

National Dangerous Drugs Control Board

Excise Inspector Excise Sergeant Majors Excise

Guard

02 - 10

10 Seminar on Cyber Crimes and the Applicability of Digital Witnesses

Miloda DCE IT Officer Excise

Inspector Excise Guard

01 - 8

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

17

11 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashSri Jayawarenapura Kotte

Excise Driver From 13062018

- 13

12 Financial Regulations in Public Sector

Miloda PMA 02 - 1

13 Training Program On Current Trend of the Internal Audit amp the nature of work

Department of Management Audit

Chief Internal Auditor

01 - 1

14 English Diploma Course for Junior Executives

Miloda Excise Guard One year from

20082018

- 1

15 Diploma Course in English - Level I

SLIDA Chief Inspector of Excise

- 1

16 MS Excel Skills for Junior Executives

Miloda Translator 02 - 1

17 Computer Training Course

ESOFT IT Officer 01 - 1

18 One Day Training Course on Tobacco Industry and Cigarette Manufacturing

Ceylon Tobacco Company

Inspector of Excise

01 16 668

19 Advanced Certificate Course on Narcotic Law Implimentation

Colombo School of Business and Management

Excise Inspector 04 Months from

05082018

- 20

20 Certificate Course on Statistics Analysis (CCSA)

NIBM Excise Inspector Excise Guard

04 Months from

05082018

- 4

21 One day workshop on Malt liquor industry

Lion Beer Company

MaleFemale Excise Guard

01 14 641

22 Training Course for Procurement Process ndashBatch 1

HR Division DCEACE SE OIC

02 01 54

23 Stores and Inventory Management

Miloda Management Assistant

02 - 1

24 General Payroll System Miloda Management Assistant

03 - 2

25 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashKaduwela

KKS 06 - 1

26 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashSri Jayawarenapura Kotte

Excise Driver 06 - 2

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

18

27 Seminar on National Audit Act

Sri Lanka Foundation Institute

ACEAO 01 - 7

28 Workshop on Stress Management

Sri Lanka Foundation Institute

Excise Inspector PMA Excise

Guard

01 - 5

bull Foreign Training Courses

Foreign Training CoursesProgrammes and workshops attended by the Departmental Officers in the year 2018 are given below

Table 210 - Details of Foreign Training Courses attended by the Departmental Officers in the year 2018

No Name of course CentreCountry Name of OfficerDesignation Date

1 PIM International Programme on Strategic Management

Indonesia Mr J Pushpakumara Silva (DCE)

28012018- 04022018

2 ndash do - ndash do - Mr WMMB Wansooriya (DCE)

ndash do -

3 ndash do - ndash do - Mr KMG Bandara (ACE)

ndash do -

4 ndash do - ndash do - Mr AMG Adhikari (ACE)

ndash do -

5 ndash do - ndash do - Mr RMR Bandara (ACE)

ndash do -

6 PIM International Programme on Strategic Management

Australia Mr Gamini Mahagamge (CE)

27022018- 07032018

7 ndash do - ndash do - Mr K Kumarasinghe (DCE)

ndash do -

8 ndash do - ndash do - Mr PC Silva (ACE) ndash do -

9 International Programme on Management

University of Gadjah Mada

Indonesia

Mr RMP Dharmakeerthi (ACE)

22042018- 29042018

10 International Programme on Management

International University of Japan

Mrs BMS Bandara ndash Additional Commissioner General of Excise

08052018- 16052018

11 International Programme on Management

Kasetsart University Bangkok

Mr J Shantha Deva De Silva Asst Commissioner of Excise

15072018- 22072018

12 International Programme on Management Auditing for the Public Sector Internal Auditors

University of Malaysia

Ms MN Priyangika Fernando Chief Internal Auditor

02092018 - 09092018

13 Diploma in Public Procurement and Contract Administration DIPPCA Practical Fulfillment

UK Mr LAD Liyanarachchi(Excise Inspector)

09092018-19092018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

19

14 International Programme on Management

Kasetsart University Bangkok

Mrs AHMSP Abeysinghe Administrative Officer

25112018- 02122018

15 International Programme on Strategic Management in Indonesia

University Gadjah Mada

Mr Sameera Thushan Jayawardena Deputy Commissioner of Excise (Admin)

09122018- 16122018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Chapter 3

3 Implementation of New Policies

31 Introduction32 New Excise Notifications Issued amp Implemented in 2018

Excise Department of Sri Lanka | Performance Report - 2018

22

31 IntroductionNew Excise Regulations and Rules have been enacted as a measure of further enforcement of the government policy of minimizing the use of liquor and tobacco and as a positive approach towards establishing an efficient control over liquor and tobacco industries Among

the above introduction of the Tree Tapping License System (Excise Notification no082018) for the purpose of proper supervision of the Toddy Industry can be considered as a milestone Accordingly 12 Excise Notifications were issued in year 2018 revising the practical issues identified in prevailing Excise Notifications

32 New Excise Notifications Issued amp Implemented in the Year 2018

31 Table New Excise Notifications issued amp implemented within the year

Excise Notification

No

Gazette No amp Date of Issue Description Effective

Date

012018 No 205321 10012018

Opening and Closing hours of the Excise Licensed Premises

11012018

022018 No 205326 10012018

Revision of the Condition No5 of the Excise Notification No666

10012018

032018 No 205441 18012018

Opening and Closing hours of the Excise Licensed Premises (Cancellation of ENNos012018 amp 686)

18012018

042018 No 205442 18012018

Revision of the Condition No5 of the Excise Notification No666

18012018

052018 No 205509 23102018

Revision of the Excise Notification No 1001 by exclusion of the word ldquopulprdquo

23012018

062018 No205509 23012018

Revision of the Excise Notification No 1002 by exclusion of the word ldquopulprdquo

23012018

072018 No 205932 21082018

Excise duty on import of Non Potable Spirits (Cancellation of 999 amp1005)

21022018

082018 No 206602 09042018 Toddy Tapping Licence Fees 16042018

092018 No 206557 06042018

Revision of License Fees on Bottling Toddy (Revision of Excise Notification No1004 )

01042018

102018No 207523 13062018

Revision of Regulations on Non Potable Spirits Imported to Sri Lanka (Updating ENNo 72018)

13062018

112018 No 207524 13062018

Revision of Opening and Closing hours of Toddy Taverns (Revision of ENNo 032018)

13062018

122018 No209150 03102018

Excise duty on import of Non Potable Spirits (Revision of ENNo 072018)

04102018

Cha

pter

3 |

Im

plem

enta

tion

of N

ew P

olic

ies

Chapter 4

4 Auditing

41 Introduction42 Internal Audit Division

Excise Department of Sri Lanka | Performance Report - 2018

24

41 IntroductionInternal audit unit is entrusted with the responsibility of reporting to the Head of the Department having carried out independent evaluations on the effectiveness of the internal systems of the department and coordinating the Head of Department with the officers who are assigned various departmental duties

Specially Internal Audit Division creates the environment for the Head of Department to take necessary and urgent measures to remedy the risk areas related to financial control having conducted Audit and Management Committees on time with the participation of the Departmental Head and a representative from the Auditor Generalrsquos Department

In addition to the above Internal Audit Division assists to reinforce the existing administrative system having studied the weaknesses in administrative systems through identification and focusing on the risk areas in procedures pursued for achieving departmental goals while implementing internal audit programmes prepared in line with the changes of the management and financial environment which exists in the Department

42 Internal Audit UnitActivities of the Internal Audit Division have been carried out based on the internal audit plan of the year 2018 under the direct supervision of the Commissioner General of ExciseIt has also proposed internal control methods required to avert the defects which could be observed in processes of collecting revenue based on Excise ordinance Excise Notifications Financial Regulations and Establishments codes

Audit Programs conducted in the Year 2018

Offices of the Assistant Commissioner of Excise - Kalutara Kandy Galle Rathnapura

GampahaOffices of Excise Superintendents - Kalutara Hambantota Kandy Galle

Matara Kegalle Ratnapura GampahaExcise Stations - Hambantota Tangalle Padukka Kandy

Elpitiya Negombo Matara Kegalle Ruwanwella Rathanapura Balangoda Poogoda Gampaha Meerigama

Special Operations Bureaus of Excise - Kandy GalleLicensed Premises - 6 licensed premises under the Excise

Stations of Negombo and Galle

Five Management Audit Committee meetings have been conducted under the patronage of the Commissioner General of Excise and the participation of all staff officers in the Excise Head Office and the Audit Superintendent of the Government Audit Unit in the year 2018 Measures have been taken to implement the decisions taken at Management Audit Committee meetings held at the Ministry through all staff officers and to discuss the observations and issues raised by Auditor Generalrsquos queries and internal audit reports for the purpose of strenghthening the internal control of the Department

Internal Audit Division has been able to guide the Department to achieve its aims and targets through all these programs

Cha

pter

4 |

Aud

iting

Chapter 5

5 Accounts Division

51 Introduction52 Revenue Account53 Reward Fund Account54 Appropriation Account (2018)55 Analysis of Income and Expenditure56 Advance Account

Excise Department of Sri Lanka | Performance Report - 2018

26

51 IntroductionThis Department has fulfilled all the duties related to excise revenue on behalf of the Sri Lankan Government in its history of over one hundred years However several of the revenue sources out of which we gathered income had to be transferred to Provincial Councils as per the 13th amendment to the Constitution Revenue Sources thus transferred are as follows

1 Annual Excise License Fees

2 Rent Sales

3 Fines imposed by Courts

Following taxes and fees are charged by the Excise Department

Government Revenue Head Relevant Taxes and Fees

1002-04-01 - All receipts related to Excise Duties

1 Excise Duties

2 Late Charges on Excise Duties

3 Purchase of Spirits (Local and imported)

4 License Fees

5 Excise License Application Fees

6 Renewal of Excise Licenses

7 Transfer of Excise LicensesChange of Names and addresses

8 Charges on Toddy Collecting Centre

1002-06-00 - All receipts related to Tobacco

1 TobaccoTax (Local and imported)

2 License fees for Tobacco Manufacturing

3 Application fees for Tobacco Manufacturing License

4 Renewal of Tobacco Manufacturing Licenses

5 Transfer of Tobacco Manufacturing Licenses Change of Names and addresses

6 Late fees

7 Charges on storing tobacco products

Main tasks carried out by the Accounts Division are as follows

bull Collection of Excise Revenue

bull Incurring Recurrent and Capital Expenses

bull Public Officersrsquo Advance Account Activities

bull Supplying all Departmental Requirements

bull Maintaining the Reward Fund

Following activities are done by the Accounts Division parallel to the process of keeping accounts on the above tasks

bull Preparing the Revenue Accounts for the Excise Revenue

bull Preparing the Departmental Appropriation Account

bull Preparing the Public Officersrsquo Advance Account

bull Preparing the final accounts for the Reward Fund

Cha

pter

5 |

Acc

ount

s Div

isio

n

Excise Department of Sri Lanka | Performance Report - 2018

27

52 Revenue AccountThis department gathers and keep records of the Excise and Tobacco tax income intended for the Sri

Lankan Government revenue Excise revenue of the previous 6 years is given in the following chart

Table 51 - Revenue of Preceding Years

Year Excise Duty (Rs) Tobacco Tax (Rs) Total Tax (Rs)2018 113890332214 45367003 1139356992172017 113214008524 45749663 1132597581872016 120238067703 39819451 1202778871542015 105263548521 34049349 1052975978702014 69087998769 35606823 691236055922013 66008326747 33042507 66041369254

53 Reward Fund AccountExcise Department operates a reward fund which is nourished by the composition fees imposed on acts of violating the excise license regulations and rewards are paid out of this Fund for persons who contribute to said tasks

In addition to the above 15 of the annual income of the reward fund is annually transferred to the Consolidated Fund Receipts for the year 2018 was Rs1778 million and Rs1129 million have been incurred as rewards and other expenses while Rs 325 million has been transferred to the Consolidated Fund

Table 52 ndash Details of the Reward Fund

2018(Rs) 2017 (Rs) 2016 (Rs)Receipts 177875203 133366877 136954590Payments

bull Composition Fees 101516518 76643861 71173912bull To Government Consolidated Fund 32579338 20339024 21933812bull For Special Raids - 600000 771050bull For Trainings and Academic Activities - - 2331515bull For Sports Recreation and Education - 50000 -bull Purchase of library books - - -bull Purchase of Furniture and Equipment - 3939940 1194000bull Purchase of Computers 11400000 - -

Total Expenditure 145495856 101572825 97404289

54 Appropriation Account (2018)All expenses required for fulfilling departmental objectives are made from this account

Table 53 - Appropriation Account

Type of Expenditure Estimated Provision (Rs) Expenditure(Rs)

Personnel Remunerations 671450000 658619293

Other Recurrent 455776000 159066161

Capital 529974000 183786422

Total 1657200000 1001471876

Cha

pter

5 |

Acc

ount

s Div

isio

n

Excise Department of Sri Lanka | Performance Report - 2018

28

55 Analysis of Income and ExpenditureExcise income is generated through two main sources Income generated in the year 2018 is given below

Excise Revenue - 113890332214Tobacco Tax Revenue - 4545367003

Total Revenue - 113935699217

Departmental expenditure can be categorized as recurrent and capital Expenditure incurred in 2018 is as follows

Recurrent Expenditure - 817685455Capital Expenditure - 183786421

Total Expenditure - 1001471876

56 Advance Account This Division provides loan advances for the entire staff of the Department by the Government Officers Advance Account An amount of Rs59837200 has been given out by this account as distress loans for 374 officers special advances for 92 officers and festival advances for 759 in the year 2018

Table 55 - Advance Account Particulars

Description

2018 2017 2016

Amountallocated for the

Department

Actual value

Amount allocated for the

Department

Actual value

Amount allocated for the

Department

Actual value

Receipts 60000000 59837200 45000000 45572284 38000000 37976126

Minimum Receipt Limit 37000000 36442370 34000000 34426562 30000000 31465892

Maximum Debit Limit 250000000 163631147 177000000 140236317 171000000 129234392

Table 56 ndash Acquisition of Capital Assets

Vote No Detail Total Expenditure (Rs)

248-1-1-2102 Furniture and Office Equipment 11235454

248-1-1-2103 Machinery and Plants 17000000

248-1-1-2104 Construction of Buildings i Head Office

ii Regional Offices

47997925 69978561

Cha

pter

5 |

Acc

ount

s Div

isio

n

Chapter 6

6 Law Enforcement

61 Introduction62 Legal Division63 Bureaus of Excise Special Operations

Excise Department of Sri Lanka | Performance Report - 2018

30

61 IntroductionLaw Enforcement Division is under the supervision of the Commissioner of Excise (Law Enforcement) and Deputy Commissioner of Excise (Law Enforcement)

Following activities were monitored by this Division

i Setting detection targets and supervision of Excise Officers

ii Conducting progress review meetings at regional level

iii Recommendation of special commendations

iv Levying composition fees for technical crime reports

v Collecting and analyzing of information on detections

vi Taking necessary actions for public petitions

vii Coordinating with parallel institutions and attending relevant meetings

Department was able to achieve 49312 detection targets rendering a higher contribution for implementing government policy in the year 2018 A large number of massive detections of illegal liquor drugs and imported contraband liquor stocks could be carried out through motivation of Excise Officers attached to the regional stations Special Operations Bureaus and the Narcotic Unit

Rs25362916500 was collected as fines having taken legal actions against 49312 detections carried out in the year 2018 Confiscation of 10000 litres of Spirits with a market value over Rs6 crores imported to the country having submitted forged documents to Sri Lanka Customs was one of the most outstanding detections carried out by the officers attached to the Law Enforcement Division A case was filed in this regard and a fine of Rs350000 was imposed by the Magistrate Courts Negombo

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

31

Tabl

e 6

1 ndash

Det

ails

of D

etec

tions

Dis

tric

t

Exc

ise

Ord

inan

cePo

ison

sOpi

um a

nd D

ange

rous

Dru

gs

Ord

inan

ceTo

bacc

o Ta

x A

ctN

atio

nal A

utho

rity

Act

on

Tob

acco

and

Alc

ohol

Total Noof Detections

UMA

PUML

PUDS

P of U

UST

UPT

UPA

USA

USFL

Cocane

Cannabis

Heroine

Other Narcotic

Drugs

Contraband Cigarettes

Other Tobacco Related

Selling Cigarettes to persons

under age of 21 yrs

Smoking in Public Places

Col

ombo

381

1054

1

461

144

258

202

1736

434

1921

867

00

4220

Kal

utar

a

114

149

1570

623

587

40

6519

096

240

22

00

3160

Gam

paha

98

331

05

921

215

320

51

384

676

418

16

019

150

40K

andy

3215

1165

29

414

286

269

063

112

118

474

5161

431

16M

atal

e

23

3120

0

1210

50

512

80

53

022

10

053

5N

uwar

a- E

liya

3

114

29

120

046

516

40

258

160

085

206

1181

Kur

uneg

ala

204

3133

66

759

432

680

100

525

5422

1930

4054

Putta

lam

791

1358

33

666

07

900

206

180

039

564

7927

3190

Bad

ulla

7

928

4

180

361

012

729

60

30

37

1189

013

81M

onar

agal

a

96

265

316

252

217

736

081

60

050

039

942

Gal

le

21

513

410

91

1637

44

249

644

767

53

101

00

2822

Mat

ara

1521

923

3

031

021

123

40

62

00

048

099

9H

amba

ntot

a

1918

412

10

439

016

815

20

102

50

131

84

1045

Rat

hnap

ura

61

153

1203

7

332

6218

042

55

5025

354

1729

Keg

alle

95

1813

65

709

025

00

60

01

20

4116

32A

nura

dhap

ura

471

117

95

3425

323

960

107

301

911

08

2616

Polo

nnar

uwa

3612

419

0

10

4250

030

00

11

03

595

Jaffn

a9

29

58

711

551

175

03

00

162

850

147

143

3090

Vavu

nia

0

03

17

511

00

353

05

00

36

154

5755

1M

anna

r

10

2

623

018

100

130

00

1929

170

291

Kill

inoc

hchi

7

096

99

253

02

00

00

019

960

457

6M

ulai

thiv

u3

220

1

018

92

33

03

00

388

028

483

Bat

icol

a6

437

51

40

998

02

00

125

351

216

606

Am

para

00

10

5627

211

659

036

62

539

624

67

1112

Trin

com

alee

180

332

0

710

2997

012

00

314

2724

645

Nar

cotic

- Uni

t

00

4

00

00

142

466

622

16

00

011

15B

SO25

129

1631

4

240

690

304

017

13

91

00

2586

Tot

al 1

814

83

9 2

122

4 9

1

760

5

502

3

1 2

450

323

0

212

361

6

217

1

48

21

39

1

331

10

36

1

866

4

931

2

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

32

Note- Definitions of Acronyms used in the Table 61UMA= Unlawful Manufacture of ArrackPUML= Possession of Unlawfully Manufactured LiquorPUDS= Possession of Unlawfully Distilled SpiritP of U= Possession of UtensilUST= Unlawful Sale of ToddyUPT= Unlawful Possession of ToddyUPA= Unlawful Possession of ArrackUSA= Unlawful Sale of ArrackUSFL= Unlawful Sale of Foreign Liquor

62 Legal DivisionLegal Division operated under the direct supervision of the Additional Commissioner General of Excise (Revenue Policies amp Administration)

Scope of this Division includes supplying and forwarding required information pertaining to cases filed by licensees and Excise Officers to the Attorney Generalrsquos Department appearing before the Courts for such cases representing the Commissioner General of Excise and rendering legal assistance for notifications circulars rules and regulations issued by the order of Commissioner General of Excise

Moreover it works in collaboration with the Attorney Generalrsquos Department Legal Draftsmenrsquos Department and other relevant institutes and departments and take necessary actions related to legal issues of regional excise stations and licensed premises

Table 62 ndash Classification of Cases

Classification of Cases Noof Cases in 2018

Supreme Court Cases 05

Appeal Court Cases 07

63 Bureaus of Excise Special OperationsNarcotic Unit Colombo has been established for controlling narcotic drugs covering the whole island and the Special Operation Bureau Colombo has also been established for detection of islandwide illegal liquor and drugs as well as the discrepancies of licensees and taking actions against them In addition to the above four other special operations bureaus

have been established in CentralNorth Western Southern and North Central Provinces All these units operate under the supervision of the Commissioner General of Excise Commissioner of Excise (Law Enforcement) and the Deputy Commissioner of Excise (Law Enforcement)

bull Excise Narcotic Law Enforcement Unit

The Narcotics Unit which was established in November 1985 for the purpose of enforcing the Law under the Poisons Opium and Dangerous Drugs Ordinance has been operating in No 15 Park Avenue Colombo 08 since 10032016

1115 detections have been carried out by the Narcotics Unit during the year 2018 out of which 1091 detections were on narcotic drugs while 622 detections were on Heroine and 466 detections on Ganja Cannabis In addition to the above 03 detections on other drugs18 detections under the Excise Ordinance and 06 detections under Tobacco Tax Act have been carried out Rs 68 Million has been charged as fines for the cases filed in the High Courts and the Magistrate Courts with respect to the above raids

bull Special Operations Bureau (Colombo)

This Bureau which functions as a Unit of curbing all excise crimes in the island based on complaints received to the Commissioner General of Excise from the general public has carried out 2586 detections and the Rs232 million of fines have been collected 73 Technical Crime Reports have been submitted by this Bureau related to violation of conditions by licensed premises within the year and a composition fee of Rs15 million has been accumulated to the government by the end of the year 2018

bull Special Operations Bureau - (Central Province)

A total sum of Rs80 million has been earned to the Government by this unit as fines having conducted 1632 successful raids including 26 raids on narcotic drugs and illicit liquor distillation

This bureau has submitted 02 Technical Crime Reports with respect to the violations of conditions by licensed

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

33

premises and added Rs 60000 to the excise income by the end of the year 2018

bull Special Operations Bureau - (Southern Province)

Southern Provincial Special Operations Bureau is established in Galle for carrying out operations in the Southern Province

This unit has been able to carry out 1394 successful detections during the year under review and add Rs72 million worth fines to the Government having filed cases against them

In addition to the aboveit has been able to bring in a composition fee of Rs12 million through 21 Technical Crime Reports pertaining to violations of conditions by licensed premises

bull Special Operations Bureau - (North Central Province)

North Central Provincial Special Operations Bureau

which is located in Anuradhapura city for conducting its operations in Northern amp North Central Province

This unit has been able to carry out 1338 detections during the year under review and charged Rs100 million as fines through cases filed based on said detections

bull Special Operations Bureau - (North Western Province)

North Western Provincial Special Operations Bureau is located in Kurunegala City

This unit has been able to carry out 1607 successful raids during the year under review It has earned Rs108 million worth fines having filed cases based on these detections Further Rs 02 million has been accumulated to the government as composition fees having submitted 12 Technical Crime Reports against licensed premises which have breached excise conditions

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

34

Tabl

e 6

3 ndash

Det

ails

of D

etec

tions

Car

ried

Out

by

the

Spec

ial O

pera

tions

Bur

eaus

Uni

t

Exc

ise

Ord

inan

ce

Pois

onsO

pium

an

d D

ange

rous

D

rugs

O

rdin

ance

Toba

cco

Tax

Act

Nat

iona

l A

utho

rity

Act

on

Tob

acco

and

A

lcoh

ol

Total Noof Detections

UMA

PUML

PUDS

P of U

UST

UPT

UPA

USA

USFL

Cocane

Cannabis

Heroine

Other Narcotic Drugs

Contraband Cigarettes

Other Tobacco Related

Selling Cigarettes to persons under

age of 21 yrs

Nar

cotic

- -

4 -

-

-

-

-

14

466

622

3 6

- -

-

1115

SO

B(C

entra

l)26

411

01 -

2521

01

4519

212

50

81

00

1632

SO

B (

NW

P)

9311

1344

- 0

310

537

3827

49

80

016

07

SO

B(S

outh

ern)

90

7847

9 -

382

417

544

125

210

50

00

1394

SO

B(N

CP)

19

31

966

- 49

63

973

245

06

20

013

38

SO

B(C

olom

bo)

251

29

163

1 -

4 24

0 6

90

304

17

1 3

9 1

- -

2586

Tota

l65

3

123

5

525

- 8

1 56

9 14

32

4 1

061

582

662

20

43

12

- -

967

2

Not

e-

Def

initi

ons o

f Acr

onym

s use

d in

the

Tabl

e 6

3U

MA

= U

nlaw

ful M

anuf

actu

re o

f Arr

ack

PUM

L= P

osse

ssio

n of

Unl

awfu

lly M

anuf

actu

red

Liqu

orPU

DS=

Pos

sess

ion

of U

nlaw

fully

Dis

tille

d Sp

irit

P of

U=

Poss

essi

on o

f Ute

nsil

UST

= U

nlaw

ful S

ale

of T

oddy

UPT

= U

nlaw

ful P

osse

ssio

n of

Tod

dyU

PA=

Unl

awfu

l Pos

sess

ion

of A

rrac

kU

SA=

Unl

awfu

l Sal

e of

Arr

ack

USF

L= U

nlaw

ful S

ale

of F

orei

gn L

iquo

r

Cha

pter

6 |

Law

Enf

orce

men

t

Chapter 7

7 Revenue Operations Division

71 Introduction72 Information Technology Division 73 Revenue Operations Division74 Types of Excise Licenses 75 Excise Licenses which operated in the year 2018

Excise Department of Sri Lanka | Performance Report - 2018

36

71 IntroductionRevenue Operations Division is operated by two Deputy Commissioners of Excise under the supervision of the Commissioner General of Excise and the Deputy Commissioner of Excise (Revenue Operations and Law Enforcement) VizDeputy Commissioner of Excise (Revenue Licenses) and Deputy Commissioner of Excise (Supply Chain Regulations amp IT)

72 Information Technology UnitThis unit has been established under Deputy Commissioner of Excise (Supply Chain Regulations amp IT)

This unit extends its assistance to monitor and maintain the software system (LRARS) which operates in the license division for registration and issuing of liquor licenses and thereby contributes to provide customers a faster service

Further updating and maintaining the official web site is one of the key roles of the IT division and the website is being redesigned with the intension of providing a higher customer service

Feeding data to the software pertain to payment of rewards to the officers serving in the Department and obtaining relevant reports are done by this unit and Rs82466139 of reward allowances for officers have been calculated with computer assistance for Rs 133474335 of composition fees charged with respect to 4952 Technical Crime Reports and submitted to the Accounts Division for the year 2018

In addition to the above IT Unit extends its services by way of identifying the IT requirements of the Department gathering relevant information assisting the Technical Evaluation Committees and by resource contribution for IT training courses

Necessary measures are being taken to obtain IT assistance to the Department under the Public Sector Efficiency Strengthing Project (PSESP) which is implemented by the World Bank and the Europian Union Approval of the Ministry of Finance has been granted to receive an IT Solution to the Excise Department and the consent has been expressed by the Information amp Communication Technology Agency

to render the required consultancy and resources for this endeavor Accordingly as the initial phase of the above a web interface has been created by our department for the RAMIS Project implemented by the Department of Inland Revenue

73 Revenue Operations UnitThis Division operates under the supervision of the Deputy Commissioner of Excise (Revenue Licenses) It carries out tasks related to granting approval to Divisional Secretaries to issue licenses for selling liquor directly issuing licenses for liquor manufactories distilleries storeswarehouses and vinegar manufactories issuing new licenses annual renewals and related tasks granting approval for all activities of the liquor industry including manufacturing of liquor and issuing of spirits In addition to above it issues all island liquor transport permits and also maintains files pertain to all liquor licenses

74 Types of Excise LicensesTypes of Excise licenses issued by this Department-

FL 1 Licence to manufacture malt liquorFL 1 A Licence to manufacture country

made foreign liquorFL1 B Licence to manufacture milk punch

andor wineFL1 C Licence to manufacture country

made foreign spirits from spirits distilled from the coconut or any of its products other than toddy

FL 3 Wholesale Licence for liquorFL 4 Retail Licence for liquorFL 5 Foreign Liquor Tavern License FL 7 Hotel LicenceFL 8 Hotel Bar LicenceFL 9 Entertainment Bar Licence for

CinemasFL 10 Railway Restaurant LicenceFL 11 Restaurant LicenceFL 12FL 13

Rest House LicenceProprietary Club License

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

37

FL 13 A Members only ClubsSocial Club Licence

FL 14 Occasional LicenceFL 15 Supplementary Licence to extend the

hours of saleFL 16 Auctioneerrsquos LicenceFL 17 Rectified Spirits LicenceFL 18 Medicated Wine Licence

FL 22 A Licence for retail sale of Beer Ale Stout and Wine

FL 22 B Licence for consumption of Beer Ale Stout and Wine at the premises

Special Licence issued under the Excise Notification 936

Licence for Storage and Warehouses

Licence for distributing (Manufacturersrsquo Wholesale) ArrackBeerForeign liquor

Licences for manufacturing Industrial Products usingEthyl Alcohol

Licence for selling wine spirits

Licence for the importation and possession of non- potable spirit

Licence for manufacturing amp selling processed Molasses Palmyra Special Coconut Arrack and or for manufacture amp issue to the wholesale outlets

Distillery License

License to manufacture Vinegar

License for bottling toddy

License to collect toddy

License for bottling

License for production and sale of fermented toddy

License for exporting liquor

License for importing foreign liquor

License for Toddy Taverns sold by Tender

License for importing foreign liquor

License for manufacturing tea cider

Toddy and Arrack licence for Estate Canteens

Special Three year approval for hotels (Boutique Villas)

Auxiliary Licenses

bull License for selling Arrack (AFL 1AFL2 AFL3 AFL4)bull License for selling bottled toddy

75 Excise Licenses issued amp operated in the year 2018

Table 71 Number of Distillery and Manufactory Licenses operated in the financial year of 2018

Table 72 Number of foreign liquor Licenses operated in the financial year of 2018

Table 73 Number of foreign liquor Licenses operated in the financial year of 2018

Table 74 New Licenses issued from 2006 to 2018

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

38

Tabl

e 7

1 N

umbe

r of

Dis

tille

ry a

nd M

anuf

acto

ry L

icen

ses O

pera

ted

in th

e Fi

nanc

ial Y

ear

of 2

018

Dis

tric

tL

icen

ses

for

Spir

it D

istil

leri

es

Lic

ense

s fo

r Arr

ack

Man

ufac

tori

es

Lic

ense

s for

Cou

ntry

m

ade

fore

ign

liquo

r m

anuf

actu

ring

lice

nses

Lic

ense

s for

m

anuf

actu

ring

med

icin

al

prep

arat

ions

incl

udin

g E

au-d

e-co

logn

e

Lic

ense

s fo

r Vin

egar

M

anuf

acto

ries

Bee

r M

anuf

actu

ring

L

icen

ses

AM

06G

rand

To

tal

Col

ombo

16

223

--

1244

Gam

paha

27

47

-1

1031

Kal

utha

ra4

53

31

-4

20K

andy

13

11

--

915

Mat

ale

--

--

--

--

Nuw

araE

liya

--

--

--

55

Gal

le-

--

--

-5

5M

atar

a-

-2

--

--

2H

amba

ntot

a-

--

--

-3

3Ja

ffna

33

--

--

410

Man

nar

--

--

--

--

Vavu

niya

--

--

--

33

Kili

noch

chi

--

--

--

--

Bat

tical

oa-

--

--

-5

5A

mpa

ra1

--

--

--

1Tr

inco

mal

ee-

--

--

-3

3K

urun

egal

a1

1-

--

16

9Pu

ttala

m1

1-

--

-5

7A

nura

dhap

ura

--

--

--

77

Polo

nnar

uwa

--

--

--

11

Bad

ulla

-2

--

--

68

Mon

arag

ala

2-

--

--

-2

Rat

hnap

ura

--

--

--

66

Keg

alle

--

--

--

--

Mul

laiti

vu-

--

--

--

-To

tal

1628

1234

12

9418

7

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

39

Tabl

e 7

2 N

umbe

r of

For

eign

Liq

uor

Lic

ense

s Ope

rate

d in

the

Fina

ncia

l Yea

r of

201

8

Distr

ict

Fore

ign

Liqu

or

whole

sales

lic

ence

s FL-

3

Fore

ign

Liqu

or R

etail

licen

ses F

L-4

Fore

ign L

iquo

r Ta

vern

Lice

nse

FL-5

Hotel

Li

cens

es

FL-7

Hotel

bar

Lice

nses

FL-

8En

terta

inm

ent

bar l

icens

es F

L-9

Railw

ay

resta

uran

t FL

-10

Resta

uran

t FL

-11

Rest

Hous

e FL

-12

Prop

rieta

ry

Club

Li

cens

e-FL

13

Mem

bers

On

ly Cl

ub

licen

ses

FL13

A

Recti

fied

sprit

s lic

ense

FL

-17

Gra

nd

Tota

l

Col

ombo

2119

53

8316

906

0121

22

142

-73

5G

ampa

ha10

119

-93

113

3-

893

-2

143

3K

alut

hara

224

144

725

-13

5-

1-

167

Kan

dy1

793

5773

1-

264

16

125

2

Mat

ale

-27

-32

36-

-12

1-

1-

109

Nuw

araE

liya

111

25

2629

1-

243

-3

-20

4G

alle

349

-82

82-

-25

1-

2-

244

Mat

ara

-32

-30

293

-14

3-

8-

119

Ham

bant

ota

117

-22

213

-2

1-

--

67Ja

ffna

230

-10

11-

-10

--

5-

68M

anna

r-

4-

22

--

31

-1

-13

Vavu

niya

-11

-5

61

-4

1-

--

28K

ilino

chch

i-

--

22

--

--

--

-4

Bat

tical

oa1

22-

1214

--

71

--

-57

Am

para

121

-11

11-

-5

1-

1-

51Tr

inco

mal

ee1

13-

1419

2-

7-

--

-56

Kur

uneg

ala

156

-23

232

-23

4-

--

132

Putta

lam

-33

211

113

-8

4-

1-

73A

nura

dhap

ura

246

-30

32-

-5

1-

--

116

Polo

nnar

uwa

-16

-18

20-

-6

1-

--

61B

adul

la1

50-

3130

1-

193

-2

-13

7M

onar

agal

a-

24-

1819

--

72

-1

-71

Rat

hnap

ura

161

-12

194

-15

31

--

116

Keg

alle

-37

-17

173

-15

1-

2-

92M

ulla

itivu

-1

-2

2-

-3

--

--

8To

tal

4910

8014

705

862

381

554

463

782

3413

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

40

Tabl

e 7

3 N

umbe

r of

fore

ign

liquo

r L

icen

ses o

pera

ted

in th

e fin

anci

al y

ear

of 2

018

Dis

tric

t

Bee

r A

le S

tout

an

d w

ine

licen

se

for

reta

il sa

le

22A

Bee

r A

le S

tout

an

d w

ine

licen

se fo

r co

nsum

ptio

n in

the

prem

ises

22B

Spec

ial T

hree

Ye

ar A

ppro

val f

or

Bou

tique

Vill

as

Est

ate

Can

teen

Se

lling

Arr

ack

Todd

y Ta

vern

Lic

ense

s

Est

ate

Can

teen

Se

lling

Tod

dy

Bot

tled

Todd

y M

anuf

acto

ry

Lic

ense

s

Arr

ack

Who

lesa

le

licen

ses

Gra

nd

Tota

l

Col

ombo

3018

21-

--

--

69G

ampa

ha43

428

--

--

-93

Kal

utha

ra8

89

-1

1-

431

Kan

dy15

135

-2

2-

-37

Mat

ale

912

7-

--

--

28N

uwar

aEliy

a16

45

-5

--

-30

Gal

le5

1713

--

--

-34

Mat

ara

11

5-

--

--

7H

amba

ntot

a-

46

--

--

111

Jaffn

a-

-2

--

--

-2

Man

nar

11

--

24-

--

26Va

vuni

ya3

--

-41

--

-44

Kili

noch

chi

--

--

50-

--

50B

attic

aloa

92

12-

6-

-3

32A

mpa

ra-

--

--

--

--

Trin

com

alee

21

3-

3-

-1

10K

urun

egal

a16

4-

-5

--

-25

Putta

lam

157

2-

24-

--

48A

nura

dhap

ura

25

2-

1-

-1

11Po

lonn

aruw

a4

2-

--

--

-6

Bad

ulla

162

--

25

--

25M

onar

agal

a7

6-

--

--

-13

Rat

hnap

ura

25

-2

22

--

13K

egal

le5

5-

--

--

-10

Mul

laiti

vu-

--

-24

--

-24

Tota

l20

915

910

02

190

10-

1067

9

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

41

Table 74 - New Licenses issued from 2006 to 2018

Year Number of New Licenses issued

2006 35

2007 42

2008 36

2009 40

2010 51

2011 41

2012 55

2013 62

2014 83

2015 52

2016 38

2017 10

2018 74

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Chapter 8

8 Excise Duties on Locally Manufactured Liquor Spirits Tobacco amp Cigarettes

81 Introduction82 List of Licensed Liquor Manufacturers83 List of Liquor Manufacturers with Suspended Licenses 84 List of Licensed Distilleries 85 List of Licensed Stores and Warehouses 86 List of Licensed Vinegar Manufacturers 87 List of Excise Licensees for Manufacturing Industrial Products88 Liquor Production and Tax Income in 201889 Spirit Manufacturing issuing in 2018 810 Tobacco Tax811 Income Analysis

Excise Department of Sri Lanka | Performance Report - 2018

44

81 Introduction

Calculation of liquor tax income and operating the relevant computer data as well as maintenance of reports data and documents pertaining to liquor manufactories warehouses and distilleries are carried out by the Revenue Division under the supervision of the Commissioner General of Excise and the Deputy Commissioner of Excise (Revenue and License)

Liquor manufactories warehouses and distilleries toddy taverns and vinegar manufactories operate under full supervision of the Excise Department Local liquor (Arrack) Country Made Foreign Liquor Wine Sake Bottled Toddy and Beer are manufactured in manufactories Arrack and foreign liquor are considered as hard liquor while toddy wine and beer are considered as soft liquor

Ethyl Spirits are manufactured in Distilleries the spirits manufactured in Sri Lanka are categorized as Rectified Spirits Coconut Spirits and Palmyrah Spirits Coconut and Palmyrah Spirits are distilled from Coconut and Palmyrah toddy while rectified spirits are distilled in Sevenagala and Palwatta Distilleries from Molasses which is a byproduct of sugar production

Rectified spirits are manufactured using the byproduct which is produced in the process of manufacturing Sake with corn starch as the base Further Ethyl Spirits are imported for liquor manufacturing and for industrial purposes

05 liquor manufactories namely Seeduwa Bandarawatta Seeduwa new warehouse Kalutara warehouse No01 Nawayalathenna Warehouse and Badulla warehouse operated under Distilleries Company of Sri Lanka (Pvt) Ltd and 02 manufactories namely Walisara and Aluthgama operated under WMMendis Company In addition to above 16 liquor manufactories are being operated in Sri Lanka at present

82 List of Licensed Liquor Manufacturers

I Distilleries Company of Sri Lanka Ltd 110 Norris Canal Road Colombo 10

II Rockland Distilleries LtdNo16024 Kirimandala Mawatha Colombo 05

III International Distillers Ltd Kotalawala Kaduwela

IV WM Mendis amp Company Ltd Welisara Ragama

V Periceyl Company (Pvt) Ltd No 110 Norris Canal Road Colombo 10

VI V A Distilleries (Pvt) LtdNo324High LevelRoad Galagedara Padukka

VII Acme Lanka Company LtdNo731 Old Road Hanwella

VIII Classic Distilleries (Pvt) Ltd No565 Mihindu MawathaMalambe

IX Manori Lanka Company (Pvt) Ltd No2771 Jayamalapura Gampola

X Nippon Expo Company Ltd No 152 Nagahakandawatta Palugama Dompe

XI Randenigala Distilleries Ltd No 25586 Korathota Kaduwela

XII Sri Lanka Distilleries Ltd Mestiya Wadduwa(No operation in 2016)

XIII Scotland Distilleries Company Ltd Passara Road Vineethagama Badulla

XIV Thikkam Distilleries Wadamarachchi Palmyrah Coconut Development Society Alwai Point Pedro (No operation in 2016)

XV Uva Glen Company (Pvt) Ltd Millewa Moragahahena

XVI Valikamam Distilleries Walikamam Palmyrah Coconut Development Society Navali Maipay

XVII Varani Distilleries Ltd Thenmaarachchi Palmyrah Coconut Development Society Point Pedro RoadWarani

XVIII Synergy Hotel amp Holdings (Pvt) Ltd Payagala

XIX Royal Casks (Pvt) Ltd Galagedara PadukkaXX Asia Pacific Brewery (Lanka) Ltd

MawathagamaXXI Lion Brewery Ltd No 254 Colombo Road

BiyagamaXXII Hingurana Distilleries (Pvt) Ltd

Samanabadda ThittapattaraXXIII Randiya Marketing Services (Pvt) Ltd No

7 Morukkuliya Mawatha Dankotuwa

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

45

83 List of Liquor Manufacturers with Suspended License

I Wayamba Distilleries (Pvt) Ltd ndash Malkaduwawa Kurunegala

84 List of Licensed Distilleries I Distilleries Company of Sri Lanka PLC

Seeduwa11 Seeduwa Distillery - Seeduwa12 Beruwala Distillery - Beruwala

II WM Mendis amp Company Ltd - Aluthgama

III Sri Lanka Distilleries Mestiya Wadduwa

IV Rockland Distilleries - Marawila

V Acme Distilleries - Wijeratna Watta Dummalasooriya

VI Palwatta Distilleries - Palwatta

VII Sewanagala Distilleries ndash Sewanagala

VIII Royal Casks Distillerie-s Galagedara

IX Varani Distilleries-Thenmaarachchi Palmyrah Coconut Development Society

X Walikamam Palmyrah Coconut Development Society

XI Hingurana Distillery Korambe Dompe

XII Cooperative Distillery - Payagala

XIII Thikkam Distillery - Wadamarachchi Palmyrah Coconut Development Society- Point Pedro

XIV Galoya Plantation Ltd- Ampara

85 List of Licensed Stores and Warehouses

01 Distilleries Company of Sri Lanka PLC i Seeduwa Old Warehouse ii Seeduwa Warehouse No03 iii Kalutara Warehouse No02 iv Mirishena Warehouse v Thekkawatta Warehouse vi Nawayalathenna Warehouse

02 W M Mendis amp Company Ltd - i Walisara Warehouse ii Moragalla Warehouse

03 Periceyl Company (Pvt) Ltd Nawayalathenna Warehouse

04 Rockland Distilleries i Marawila Warehouse ii Thittapattara Warehouse

05 International Distilleries- East India Warehouse Kothalawala Kaduwela

06 Walikamam Palmyrah Coconut Development Society- Walikamam Warehouse

07 Wadamarachchi Palmyrah Coconut Development Society - Thikkam Warehouse

08 Thenmaarachchi Palmyrah Coconut Development Society- Warani Warehouse

86 List of Licensed Vinegar Manufacturers I CDFonseka amp Sons (Pvt) Ltd - Eluwila

Panadura

II Yasara Vinegar ManufacturersndashVimal Vila Siripathi Para Kaluwamodara Aluthgama

III Anuja Vinegar ManufacturersndashPitahena Beruwala

IV Ranviru Vinegar ndash Kande Vihara RoadKaluwamodara Aluthgama

V Sudu Pol Vinegar - Aluthgama Kaluwamodara

VI RGMarketing Vinegar Manufacturers-Darga Town

VII Saviya Vinegar Manufacturers- Payagala

87 List of Excise Licencees for Manufacturing Industrial Products

i International Cosmetics (Pvt) Ltd No146 Dawson Street Colombo

ii Ansell Lanka Pvt Ltd Biyagama Export Processing Zone Biyagama

iii Interfarm (Pvt) Ltd Madapatha Street Piliyandala C

hapt

er 8

| E

xcis

e D

utie

s on

Loc

ally

Man

ufac

ture

d L

iquo

r Sp

irits

Tob

acco

amp

Cig

aret

tes

Excise Department of Sri Lanka | Performance Report - 2018

46

iv Plant Lipids (Pvt) Ltd No60 Sir Anagarika Darmapala Mawatha Colombo 03

v Astern Ltd No688 Galle Road Ratmalana

vi 609 Manufactures No117 Darmapala Mawatha Baddegama Pita Kotte

vii Naturersquos Beauty Creations No643 Kidelpitiya Puswelhena Millawa Horana

viii HDDESExtracters (Pvt)Ltd No309 Jayantha Weerasekara Mawatha Colombo 10

ix Beauty Expert (Pvt) Ltd No73 2nd Floor Majestic City Colombo 04

x Department of Indigenous Medicines Colombo Municipal Council Maradana Colombo -10

xi Sri Lanka Ayurvedic Drugs Corperation No94 Old Kotte Road Navinna Maharagama

xii Hemas Manufacturing LtdNo36 Bristol Street Colombo -01

xiii Ceylon Cold Stores No01 Justice Akbar Mawatha Colombo -10

xiv Pilapitiya Ayurvedic Manufactures Amupitiyahena Kuda Oduwa Hoarana

xv Tropic Fishery (Pvt) LtdNo161 Tammita Street Negambo

xvi FDKLanka Drugs Company Ring Road 2nd Phase Export Processing Zone Katunayake

xvii Bimal Herbal (Pvt) Ltd No02 Abaya Road Kolonnawa

xviii Harumi Holdings (Pvt) Ltd Poruwathanda Horana

xix CBLFoods International (Pvt) Ltd POBox 01 Habarakada Road Ranala

xx PBMorawaka and Sons Kottawa Pannipitiya

xxi Goya Medicines (Pvt) Ltd No45 D7 Kahatagahawatte Meegoda

xxii MSJIndustries Lanka (Pvt) Ltd No16

Aluth Mawatha Colombo 15

xxiii Siddhalepa Ayurvedic Hospital No106A Templers Road Mount Lavinia

xxiv Swarna Herbal Products Udumpitigama Dompe

xxv State Pharmaceutical Corporation No11 Sir John Kotalawala Mawatha Kandawalawatte Ratmalana

xxvi Unilever Sri Lanka Limited No258 Vincent Perera Mawatha Colombo -14

xxvii Link Natural Products (Pvt) Ltd No199 Kew Road Colombo 02

xxviii Eastern Pharmaceuticals Kirinda Puhulwella

xxix Eastern Pharmaceuticals (Ayurvedic) Kirinda Puhulwella

xxx Deepani Enterprises No53 IDB Pallekelle

xxxi Swadeshi Industrial Works PLCNo57 Colombo Road Kandana

xxxii Hemsons International (Pvt) Ltd Hemas Building No36 Bristle Street Colombo 01

xxxiii Majestic Food amp Chemists Exports (Pvt) Ltd No337 Damukanda Dompe

xxxiv Sithumina Industries No6525 Nawala Rajagiriya

xxxv Fonterra Sri Lanka New Kandy Road Biyagama

xxxvi Welcome Chemicals (Pvt) Ltd Sedawatta Road Wallampitiya

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

47

88 Liquor Production and Tax Income in 2018Rs 3300= per Proof litter was charged as the Excise Tax in the year 2018

Table 81 Molasses Arrack

Liquor Manufacturer

From January 1st to December31st

Quantity (Absolute Litres)

Tax Income(Rupees)

International Distilleries Ltd 448385923 1479673546

Perecyl Ltd 19938340 65796522

Manori Lanka Ltd 4875548 16089308

Randenigala Distilleries Ltd 5106056 16849984

Uva Glen (Pvt) Ltd 18101652 59735451

Classic Distilleries (Pvt) Ltd 16690330 55078089

WM Mendis amp Co Ltd 205936110 679589163

Rockland Distilleries (Pvt) Ltd 411154401 1356809523

Nippon Expo Ltd 13201222 43564032

Royal Casks (Pvt) Ltd 91861615 303143329

V A Distilleries (Pvt) Ltd 35334559 116604044

Scotland Distilleries Ltd 50065430 165215919

Total 1320651190 4358148910

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

48

Table 82 Coconut amp Processed Arrack

Liquor Manufacturer

Coconut amp Processed

Quantity (Absolute Litres)

Tax Income(Rupees)

Distilleries Company of Sri Lanka Ltd 936181408 3089398646

WM Mendis amp Co Ltd 85187181 281117697

International Distilleries Ltd 240729356 794406874

Rockland Distilleries Ltd 616731600 2035214280

Manori Lanka (Pvt) Ltd 17386673 57376020

Nippon Expo Ltd 3217507 10617773

Randenigala Distilleries Ltd 2391521 7892019

Acme Lanka Ltd 223123303 736306899

Scotland Distilleries Ltd 84924 280249

Classic Distilleries (Pvt) Ltd 2687238 8867885

Total 2127720710 7021478342

Table 83 Special Arrack

Liquor ManufacturerSpecial

Quantity (Absolute Litres)

Tax Income(RsCts)

Distilleries Company of Sri Lanka Ltd 15954072800 52648440240

Perecyl Co Ltd 463507620 1529575146

WM Mendis amp Company Ltd 224434425 740633602

International Distilleries Ltd 1072926834 3540658552

Rockland Distilleries Ltd 219612092 724719903

Uva Glen Pvt Ltd 108195333 357044598

V A Distilleries (Pvt) Ltd 324655171 1071362064

Nippon Expo Ltd 112135554 370047262

Randenigala Distilleries CoLtd 63093413 208208262

Acme Lanka Company Ltd 669228774 2208454954

Synergy (Pvt) Ltd 47034243 155213001

Scotland Distilleries Ltd 85937181 283592697

Hingurana Distilleries Ltd 528229621 1743157749

Classic Manufaturers 13142495 43370233

Manori Lanka (pvt) Ltd 9912731 32712012

Total 19896118290 65657190275Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

49

Table 84 Palmyrah Arrack

Liquor ManufacturerPalmyrah

Absolute Litres Tax Income(Rupees)

Thikkam Distillery 7805175 25757077

Valikamam Distillery 25077664 82756291

Varani Distillery 8319381 27453957

Scotland Distilleries Company 427842 1411878

Total 4163006 137379203

Table 85 Country Made Foreign Liquor

Liquor ManufacturerCountry Made Foreign Liquor

Absolute LitresTax Income

(Rupees)

Higurana Distilleries 12888811 42533076

Pericyl Company (Pvt) Ltd 486468740 1605346842

WM Mendis amp CoLtd 52395516 172905202

International Distilleries Ltd 707755567 2335593371

Rockland Distilleries (Pvt) Ltd 522576478 1724502377

VADistilleries (Pvt) Ltd 52034983 171715443

Nippon Expo 421872 1392177

Total 1834541970 6053988488

Table 86 Malt Liquor (Beer) Production Alcohol Percentage Below 5

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Asia Pacific Brewery Lanka Ltd(Heineken Lanka)

105403954 252969489

Lion Brewery Ltd 1424184047 3418041713

Total 1529588000 3671011202

Table 87 Malt Liquor (Beer) Production Alcohol Percentage Above 5

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Asia Pacific Brewery Lanka Ltd(Heineken Lanka)

1508476520 3620343648

Lion Brewery Ltd 8219872582 19727694196

Total 9728349102 23348037844

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

50

Table 88 Wine Production

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Lanka Wine Company-Local 3842117 9221080

Total 3842117 9221080

Table 89 Sake Production

ManufacturerFrom January 1st to December31st

Quantity (Bulk Litres) Tax Income (Rupees)

Royal Casks (Pvt) Ltd 182960316 18296031

In the year 2018 Tax on Sake production has been calculated per proof litre basis

bull Bottled Toddy Production

Table 810 List of Bottled Toddy Manufacturers Production and Tax Income

Manufacturer Quantity (Bulk Litres) Tax Income (Rupees)

Wayamba Super Bottled Toddy -Madampe - - Eagle Bottled Toddy - Madampe 404685000 20234250 Singha Bottled Toddy - Madampe 479240300 23962015 Manori Lanka BottledToddy- Madampe - - Nemta Bottled Toddy - Madampe 382855000 19142750Golden Eagle - Madampe - - New Manori Lanka- Madampe 744265000 37213250 TSR Bottled Toddy -Marawila 487380000 24369000 TSR (New) Bottled Toddy Manufactory - - Horse Power Bottled Toddy -Marawila - - Shooting Star Bottled Toddy -Marawila 465980000 23299000 Commander Bottled Toddy -Marawila - - Camel Bottled Toddy -Colombo 11730000 586500 Three Lion Bottled Toddy -Badulla 470739750 23536987 AMP Bottled Toddy-Kochchikade - - New Commander Bottled Toddy -Chilaw 36650000 1832500 Jaffna Palm Development Co-operative 27197500 1359875 Welanei Palm Development Co-operative - - AriyalaiPalm Development Co-operative - - Kopai Palm Development Co-operative 63808750 3190437 Chankanei Palm Development Co-operative 77811875 3890593 Manipai Bottled Toddy Manufactory 29483125 1474156 Pandatiarippu Palm Development Co-operative 55147500 2757375 Kayts Palm Development Co-operative 41240000 2062000 Kareinagar Palm Development Co-operative 50416875 2520843 Valikamam Bottled Toddy Manufactory 46213125 2310656

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

51

Chavakachcheri Palm Development Co-operative 87113125 4355656 Kodikamam Palm Development Co-operative 90213125 4510656 Warani Palm Development Co-operative 41600625 2080031 Chunnakam Palm Development Co-operative 96510125 4825506 Kondavil Bottled Toddy Manufactory 50653125 2532656 Thellipalai Bottled Toddy Manufactory 74679375 3733968 Atchuvely Bottled Toddy Manufactory 38704375 1935218 Point Pedro Palm Development Co-operative - - Karaveddi Bottled Toddy Manufactory - - Kilinochchi Bottled Toddy Manufactory 361238125 18061906 Thunukkai Bottled Toddy Manufactory 117053750 5852687 Pudukudiriruppu Bottled Toddy Manufactory 100830625 5041531 Mullai West Bottled Toddy Manufactory 81875000 4093750 Mullai East Bottled Toddy Manufactory 52898125 2644906 Poonagari Bottled Toddy Manufactory 90720000 4536000 Total 5158933300 257946658

89 Production Issuing of Spirits in 2018

bull Production of Spirits distilled from Coconut Toddy

Table 8 11 Quantity of Spirits distilled from Coconut Toddy

Distillery Quantity of Pure Toddy Received for Distillation

Quantity of Spirits Manufactured (Absolute Litres)

Acme Lanka Distillery 3456144800 239296900

Mendis Distellery- Moragalla 1986375300 152070000

Beruwala Distillery 3275181000 250883300

Cooperative Distillery 1653037500 113291400

Mestiya Distillery 4380148000 315713700

Rockland Distillery 7690133000 695029500

Seeduwa Distillery 7177267300 534795700

Total 29618286900 2301080500

bull Production of Spirits Distilled from Palmyrah Toddy

8 12 Quantity of Spirits distilled from Palmyrah Toddy

DistilleryQuantity of Pure Toddy Received

for Distillation Quantity of Spirits

Manufactured (Absolute Litres)

Thikkam Distillery - -

Varani Distillery 382098250 18122000

Valikamam Distillery 582637250 33438750

Total 964735500 51560750

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

52

bull Quantity of Rectified Spirits Issued for Liquor Production

813 Production of Rectified Spirits

Distillery Quantity (Bulk Litres) Quantity of Rectified Spirits Issued

Pelwatta Distillery 5499462700 4441500000

Sewanagala Distillery 3994273000 3300750000

Hingurana Distillery 1042705300 811100000

Royal Casks Distillery 1005076800 523098000

Galoya Plantation Company 386571100 1663800000

Total 11928088900 10740248000

Table 814 Quantity of Rectified Spirits issued for Other Non-potable products

Distillery Quantity (Bulk Litres)

Pelwatta Distillery 262140000

Sewanagala Distillery 584569000

Total 846709000

Table 815 Rectified Spirits (Imported for Liquor Production)

Company Quantity (Bulk Litres)

Distilleries Company of Sri Lanka Ltd 11204777000

International Distilleries Ltd 1161077000

WM Mendis amp Co Ltd 50000000

Periceyl Company (Pvt) Ltd 980667000

Rockland Distilleries (Pvt) Ltd 48360000

Total 13444881000

bull Tax Imposed on local and imported Ethyl Alcohol Spirits in the year 2018

Table 816 Tax imposed on Ethyl Alcohol spirits imported in the year 2018

Company Quantity (Bulk Litres)Ethyl Alcohol Tax

Income(Rupees)

Distilleries Company of Sri Lanka Ltd 11204777300 112047773

Periceyl Company (Pvt) Ltd 980667000 9806670

WM Mendis amp Co Ltd 50000000 500000

International Distilleries Ltd 11610772000 116107720

Rockland Distilleries (Pvt) Ltd 48360000 483600

Total 23894576300 238945763Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

53

Table 817 Tax Imposed on local Ethyl Alcohol Spirits in the year 2018

Liquor ManufacturerCoconut Spirits

Quantity(Bulk Litres)

Rectified Spirits Quantity

(Bulk Litres)

Ethyl Alcohol Tax Income

(Rupees)

Distilleries Company of Sri Lanka Ltd 913000000 5165000000 6078000

Periceyl Company (Pvt) Ltd 100000000 20400000 120400

WM Mendis amp Company Ltd - Welisara 137500000 405100000 542600

WM Mendis amp Company Ltd - Moragalla 0000 25000000 25000

International Distillers Ltd 503600000 1551000000 2054600

Rockland Distilleries Ltd 622800000 1314800000 1937600

Uva Glen Company (Pvt) Ltd 10000000 110000000 120000

Manori Lanka Company (Pvt) Ltd 0000 28000000 28000

V amp A (Pvt) Ltd 15000000 588000000 603000

Nippon Expo Company Ltd 30080000 80000000 110080

Randenigala Distilleries Ltd 15000000 58000000 73000

Acme Lanka Company Ltd 344000000 740000000 1084000

Synergy Hotel amp Holdings (Pvt) Ltd 5000000 46000000 51000

Scotland Distilleries Ltd 11000000 155000000 166000

Hingurana Distilleries Company 119000000 510000000 629000

Royal Casks (Pvt) Ltd 15000000 75000000 90000

Classic Distilleries (Private) Ltd 7496500 30000000 37496

Total 284847650 10901300000 13749776

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

bull Quantity of Denatured Spirits-

Denatured spirits have not been produced during the year 2018

810 Tobacco TaxLicense issued for Cigarette manufacturing and 521 licenses issued for Beedi Cigars Pipe Tobacco were

renewed in the year 2018 Tax on imported tobacco has decreased by 309 in the year 2019 compared to the year 2017

bull Tax on Local Tobacco

A tax of Rs10 is charged per kilogram of Tobacco used for local cigarette production

Table 818 Quantity of Local Tobacco used for Cigarette Production and the Tax Earned

Type of Tobacco Quantity (Kg) Tax of Rs10 Per Kg (Rupees)

Locally manufactured Tobacco 2185721100 21857211

Excise Department of Sri Lanka | Performance Report - 2018

54

811 Income Analysis

Table 819 Tax Income on Liquor Production 2013-2018

Year Excise Revenue (Rs Million )

Difference in Tax Increase

(Rs Million)

Percentage of Tax Increase compared to the

previous year

2013 63026 2948 49

2014 70513 7487 119

2015 105957 35444 503

2016 120794 14835 140

2017 113027 (7767) (687)

2018 113936 909 08

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise income which was Rs 113027 Billion in the year 2017 increased to Rs 113936 Billion in the year 2018 Although a decrease of 687 could be witnessed in the excise revenue in the year 2017 compared to the year 2016 tax revenue has increased by 08 in the year 2018 compared to the year 2017

There has been a variance of Rs900 between proof litre of Hard Liquor and that of Malt liquor It is

observed that consumers of hard liquor has shifted to beer consumption owing to decrease of tax on malt liquor Moreover it is further observed that the decrease in Hard Liquor Income has resulted due to decline in its production based on decline of hard liquor consumption due to price factor

Table 820 Liquor Production 2013-2018

Year UnitHard Liquor

UnitMalt Liquor (Beer)

Litres (Million) Litres (Million)

2013 Proof Litres 443 Bulk Litres 1203

2014 Proof Litres 439 Bulk Litres 1245

2015 Proof Litres 517 Bulk Litres 1256

2016 Proof Litres 555 Bulk Litres 522

2017 Proof Litres 500 Bulk Litres 704

2018 Absolute Litres 252 Absolute Litres 113

Excise Department of Sri Lanka | Performance Report - 2018

55

bullIn

crea

se in

Exc

ise

Dut

ies o

n L

iquo

r fr

om 2

005

to 2

018

Tabl

e 8

21

Inc

reas

e in

Exc

ise

Dut

ies o

n L

iquo

r

Year

amp

Dat

e of

Tax

In

crea

se

Arr

ack

Fore

ign

Liqu

orLo

cal W

ine

belo

w18

Im

porte

d W

ine

Mal

t Liq

uor

belo

w5

M

alt L

iquo

r ab

ove

5B

ottle

d To

ddy

Toba

cco

Impo

rted

Fore

ign

Liqu

or(R

sper

Bul

k Li

tre)

Ethy

l Alc

ohol

Exci

se

Not

ifica

tion

No

(Rsp

er P

roof

Litr

e)(R

sper

Bul

k Li

tre)

(Per

kg

1)B

eer

Win

eO

ther

Fo

reig

n Li

quor

(Rsp

er B

ulk

Litre

)

2005

11

0920

051

209

381

0039

600

510

0052

500

- -22

500

250

0032

50

375

048

50

535

0- -

- -- -

- -- -

- -87

9-88

288

3-88

620

061

006

421

0055

000

-27

500

--

--

--

--

889-

891

2007

03

1320

071

025

446

0051

000

575

0064

000

-30

000

365

00-

380

0-

540

010

00

-- -

- -- -

- -- -

893-

896

897-

900

2008

10

0856

000

690

00-

415

0048

00

640

0-

--

--

-90

3-90

620

090

327

610

0074

000

-46

500

--

--

--

--

907-

909

2010

06

2420

101

029

2010

11

23

660

0071

000

813

00

790

0084

000

953

00

- - -

515

0056

500

668

00

580

063

00

800

0

740

079

00

960

0

- - -

- - -

- - -

- - -

- - -

- - -

916-

919

921-

924

927-

930

2011

01

0720

111

025

863

0092

300

1003

00

1063

00

- -71

800

778

0080

00

850

096

00

101

00- -

- -- -

- -- -

- -93

1-93

493

9-94

220

111

122

--

100

00-

--

--

--

--

946

2012

03

3098

300

112

300

-83

800

900

010

600

--

--

--

947-

950

2012

10

0610

430

011

830

0-

898

0010

000

116

00-

--

--

-95

2-95

520

130

731

111

000

125

000

--

110

0013

000

--

--

--

959-

961

2014

10

101

200

001

370

00-

-12

000

145

00-

--

--

-96

4-96

620

141

025

148

500

170

000

-1

120

0015

000

185

00-

--

--

-96

8-97

120

151

003

159

500

186

000

--

190

0024

500

--

--

--

975-

977

2015

11

211

850

002

030

00-

-16

000

315

00-

--

--

-97

8-98

020

151

205

--

--

190

0031

500

--

--

--

981

2016

01

01-

--

--

-30

00

--

--

-98

720

160

401

--

--

--

--

--

-10

00

988

2016

09

01-

--

--

--

-50

00

100

0020

000

-98

999

020

170

101

--

--

500

099

3

(RsP

er A

bsol

ute

Litre

)(R

sPer

Abs

olut

e Li

tre)

(per

kg

)B

eer

Win

eO

ther

Fo

reig

n Li

quor

(RsP

er B

ulk

Litre

)

2017

11

1033

000

033

000

0-

2400

00

2400

00

2400

00

1000

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

56

Gra

ph 8

1- E

xcis

e R

even

ue F

rom

Yea

r 201

3 to

201

8

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

57

Gra

ph 8

2 ndash

Exci

se D

uty

on M

alt L

iquo

r (B

eer)

Fro

m Y

ear 2

013

to 2

018

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Chapter 9

9 Importation and Exportation Liquor Spirits Tobacco and Cigarettes

91 Quantity of Imported Foreign Liquor and the Tax Income 92 List of Licensed Foreign Liquor Importers 93 Rectified Spirits Imported for Manufacturing Liquor94 Tax Exemption on Liquor Exportation95 Excise Duty on Importation of Non-Potable Spirits96 Taxes on Importation of Tobacco and Cigarettes97 Exportation of Tobacco and Cigarettes

Excise Department of Sri Lanka | Performance Report - 2018

60

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

91 Quantity of Imported Foreign Liquor and the Tax Income

In 2017 excise duty has been imposed on imported bottled foreign liquor under the Excise Notification No996 and the liquor imported for duty free shops and for re exportation is exempted from the said excise duties

A duty of Rs5000 per liter of Beer Rs10000 per liter of Wine and Rs20000 per liter of other foreign liquor is levied

Table 91 Imported Bottled Foreign Liquor and Tax

Type of Liquor Quantity (Bulk liters) Tax Income (Rs)

Beer 293698500 14684925

Wine 1537928770 153792877

Other Foreign Liquor 772650050 154530010

Surplus of 3 2896515

Total 2604277320 325904327

92 List of Licensed Foreign Liquor Importers

I Decanter Wine Holdings (Pvt) Ltd- Hidellana Rathnapura

II Distilleries Company of Sri Lanka PLC ndash Peliyagoda

III Favourite International Ltd- Moratuwa

IV Free Lanka Trading Company Ltd- Peliyagoda

V Global Brands (Pvt) Ltd- Colombo 13

VI Great Western International Ltd- Boralasgamuwa

VII HJayarathne Herath(Kurunegala Distributors)-Kurunegala

VIII Heineken Lanka Company ndash Moratuwa

IX Hilton Hotel ndash Colombo 01

X Imperial Beverages (Pvt) Ltd- Katana

XI International Distilleries Ltd- Kotalawala Kaduwela

XII Jet Enterprises (Pvt) Ltd- Ragama

XIII Lanka Premium Beverages Ltd- Colombo 15

XIV Luxury Brands (Pvt) Ltd - Biyagama

XV Mega Trading (Pvt) Ltd - Mirihana

XVI Fernand Ricard Lanka (Pvt) Ltd- Colombo 14

XVII Prestige Wines and Spirits (Pvt) Ltd ndash Ampara

XVIII Rockland Distilleries (Pvt) Ltdndash Colombo 05

XIX United Spirits amp Wines International (Pvt) Ltd- Kosgoda

XX Victory Stores (Pvt) Ltd- Colombo 15

XXI Vindana Enterprises (Pvt) Ltd

XXII WMMendis amp Company- Welisara

XXIII Signature Ceylon Beverages (Pvt) Ltd ndash Nagoda Kandana

Excise Department of Sri Lanka | Performance Report - 2018

61

93 Rectified Spirits Imported for Manufacturing Liquor

Table 92 Rectified Spirits (Imported for Manufacturing Liquor)

Company Imported Quantity (Bulk Litres)

Tax Income (Rupees)

Distilleries Company of Sri Lanka PLC 11364419300 113644193

ID Lanka (Pvt) Ltd 1160681100 11606811

WM Mendis (Pvt) Ltd 49054200 490542

Pericyl (Pvt) Ltd 884473200 8844732

Rockland Distilleries (Pvt) Ltd 48351600 483516

Total 13506979400 135069794

As per the Excise Notification No 988 date 22032016 a tax of Rs 10= levied on Bulk Litre of Rectified Spirits for manufacturing liquor

94 Tax Exemption on Liquor Exportation

Liquor which is manufactured in Sri Lanka for the purpose of exportation has been exempted from Excise Duties

Table 93 Excise Duty on Liquor Reimbursed on Exportation

Deduction of Excise Duties for Hard Liquor (Rs)

15610341

Deduction of Excise Duties for Beer (Rs)

805767962

Total (Rs) 821378303

95 Excise Duty on Importation of Non-Potable Spirits

A tax of Rs15 = had been levied per every kilo of imported Non Potable Spirits as per the Excise Notification No999 with effect from 10112017 was reduced to Rs 6 = per every kilo by the Excise Notification 072018 dated 21022018 Tax concessions have been granted for the BOI ( Board Of Investment ) approved companies engaged in importation of Non-Potable Spirits as per theExcise Notification 122018 dated 03102018

Table 94 Excise Duty on Importation of Non Potable Spirits

Tax on Non Potable Spirits

Quantity (kg) Tax Income (Rupees)

17564622350 94204118

96 Excise Duty on Importation of Tobacco and Cigarettes

According to the Tobacco tax act of number 08 of 1999 and Orders (General) set out by the Excise Notification No16251 of 26102009 and the Excise Notification No 8699 of 08111995 a tax of Rs10 is levied on every kilo of tobacco locally cultivated for manufacturing cigarette and imported for production of Cigarettes Beedi or Cigars while a duty of Rs 5= is levied on every imported cigarette

Tobacco imported for exportation under the approval of BOI ( Board Of Investment ) has been exempted from the Tax on Imported Tobacco

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

Excise Department of Sri Lanka | Performance Report - 2018

62

95 Table ndash Quantities of Imported Tobacco Cigarette and the Tax

Type Quantity (Kg) Tax (Rupees)

Imported Tobacco (Taxed) 1270472600 12704726

Imported Tobacco (Tax Exempted) 1108710000 -

bull Quantity of Cigarettes imported in the year 2018 and the relevant tax income are as follows

Table 96 - Quantity of Imported Cigarettes and the Tax

Type Quantity (Kg) Tax (Rupees)

Imported Cigarettes 111960000 559800

In addition to the above Tax and the surcharge levied by the Exise Department on Tobacco imported to the country (before the year 2018) without a license was Rs386416430

Accordingly the total tax levied on imported Tobacco and Cigarettes was Rs17128690

97 Exportation of Tobacco and Cigarettes

In accordance with the rules and regulations stipulated in the Tobacco Tax Act no any tax is levied on Ciagrettes Cigars and Processed Tobacco exported with the view of promoting Foreign Exchange flow to Sri Lanka

bull Quantity of Tobacco Exported in the year 2018 is as follows

Table 97 Quantity of Tobacco Exported

Type Quantity (Kg)

Exported Tobacco 568062000

bull Quantity of Cigarettes Exported in the year 2018 is as follows

Table 98 Quantity of Cigarettes Exported

Type Quantity (Kg)

Exported Cigarettes 19007010000

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

Chapter 10

10 Conclusion

Conclusion

Excise Department of Sri Lanka | Performance Report - 2018

64

Excise Department of Sri Lanka (EDSL) is the apex body which is entrusted with the responsibility of excise taxation and excise law enforcement In addition to the Excise Ordinance EDSL enforces the provisions of Tobacco Tax Act National Authority on Tobacco and Alcohol Act Convenions against Illicit Trafficking of Narcotic Drugs and Psychotropic Substances Act

Management of Excise Revenue enforcement of Excise Ordinace and other vested laws as well as fulfillment of subject-related social security tasks are also among the key responsibilities of EDSL

Excise Revenue collected in the year 2018 was Rs113936 Billion and it indicates a growth of Rs 091 Billion compared to Rs113027 Billion of revenue earned in the year 2017Although a decrease of 689 could be witnessed in the excise revenue within the year 2017 compared to the previous year 08 growth in the tax revenue could be witnessed in the year 2018 compared to the previous year

The total number of detections made by Excise Officers during 2018 was 49312 and it indicates an increase of 830 detections compared to the previous year Within this year Excise Officers have made a great contribution towards maintenance of a better discipline in both Liquor and Tobacco industries by means of carrying out a total number of 3684 Technical Crime Detections Interestingly the number of Technical Crime Detections made during the year under review was less than that of the previous year viz 4315

I highly appreciate the support extended by His Excellency the President and the Hon Prime Minister to accomplish the departmental objectives and would wish to mention with gratitude that their guidance enormously abetted to steer the department to reach its objectives FurtherI highly appreciate the support extended by Hon Minister of Finance and Mass Media Hon State Ministers of Finance Hon Deputy Minister of Finance and Mass Media Similarly I hereby extends my gratitude to the Secretary to the Ministry of Finance all Heads of Departments in the Ministry of Finance including that of Fiscal Policy and the officers of relevant Divisions for their valuable support and contribution given during the year under review

Further I extend my sincere thanks to all District and Divisional Secretaries for their active contribution to carry out the overall activities of the Excise Department throughout the Island and would like to bestow my special thanks to the Attorney Generalrsquos Department for extending supervisory and legal assistance required to carry out departmental duties

Moreover my earnest gratitude goes to all the state institutions including the Auditor Generalrsquos Department National Authority on Tobacco and Alcohol Dangerous Drugs Control Board Government Analystrsquos Department Sri Lanka Bureau of Standards Department of Inland Revenue Sri Lanka Customs Department of Import and Export Control Institute of Industrial Technology Police Narcotics Unit Police Special Task Force and the Police Training School Nikaweratiya for extending the inter departmental consultancy guidance and support required in the process of fulfilling the departmental responsibilities

In addition I thankfully mention the assistance given by the Presidential Task Force on Drug Prevention for prevention programs conducted by the Department to realize the concept of ldquoA Nation Free of Alcoholrdquo

Last but not least I highly admire and appreciate the relentless dedication of the entire departmental staff representing all ranks and layers to achieve the departmental aims and objectives and the support extended to reach the expected performance level by managing the limited human resources and the infrastructure in the year 2018 Further I sincerely expect the contribution and commitment of the entire staff to achieve the departmental objectives and targets in the forthcoming year as well

HG Sumanasinghe Commissioner General of Excise

Cha

pter

10

| C

oncl

usio

n

Chapter 1

1 Excise Department of Sri Lanka 1

11 Introduction 212 Vision 213 Mission 214 Objectives 215 Activities 2

Chapter 2

2 Organizational Structure and Changes in 2018 3

21 Introduction 422 Organizational Structure 623 Adminstration Division 724 Recruitments 725 Staff Changes 726 Logistics Division 927 Human Resources Division 15

Chapter 3

3 Implementation of New Policies 21

31 Introduction 2232 New Excise Notifications Issued amp Implemented in the Year 2018 22

Chapter 4

4 Auditing 23

41 Introduction 2442 Internal Audit Unit 24

Chapter 5

5 Accounts Division 25

51 Introduction 2652 Revenue Account 2753 Reward Fund Account 2754 Appropriation Account (2018) 2755 Analysis of Income and Expenditure 2856 Advance Account 28

Contents

Chapter 6

6 Law Enforcement 29

61 Introduction 3062 Legal Division 3263 Bureaus of Excise Special Operations 32

Chapter 7

7 Revenue Operations Division 35

71 Introduction 3672 Information Technology Unit 3673 Revenue Operations Unit 3674 Types of Excise Licenses 3675 Excise Licenses issued amp operated in the year 2018 37

Chapter 8

8 Excise Duties on Locally Manufactured Liquor Spirits Tobacco amp Cigarettes 43

81 Introduction 4482 List of Licensed Liquor Manufacturers 4483 List of Liquor Manufacturers with Suspended License 4584 List of Licensed Distilleries 4585 List of Licensed Stores and Warehouses 4586 List of Licensed Vinegar Manufacturers 4587 List of Excise Licencees for Manufacturing Industrial Products 4588 Liquor Production and Tax Income in 2018 4789 Production Issuing of Spirits in 2018 51810 Tobacco Tax 53811 Income Analysis 54

Chapter 9

9 Importation and Exportation Liquor Spirits Tobacco and Cigarettes 59

91 Quantity of Imported Foreign Liquor and the Tax Income 6092 List of Licensed Foreign Liquor Importers 6093 Rectified Spirits Imported for Manufacturing Liquor 6194 Tax Exemption on Liquor Exportation 6195 Excise Duty on Importation of Non-Potable Spirits 6196 Excise Duty on Importation of Tobacco and Cigarettes 6197 Exportation of Tobacco and Cigarettes 62

Chapter 10

10 Conclusion 63

Chapter 1

1 Excise Department of Sri Lanka

11 Introduction12 Vision13 Mission14 Objectives 15 Activities

Excise Department of Sri Lanka | Performance Report - 2018

2

11 IntroductionExcise Department of Sri Lanka which was established in 1913 operated under the purview of the Ministry of Finance and Mass Media in the year 2018 It holds the third place among the state tax income generating Departments Excise Department of Sri Lanka mainly implements the Excise Ordinance No08 of 1912 which is the 52nd Chapter of the Legislative Enactment In addition it implements the Tobacco Tax Act No8 of 1999 Poisons Opium and Dangerous Drugs Ordinance and the National Authority on Tobacco amp Alcohol Act No27 of 2006

Department of Sri Lanka Police also extends a significant contribution for the task of implementing laws imposed under said ordinances and acts Similarly this Department serves as a member of the National Dangerous Drugs Control Board National Authority on Tobacco amp Alcohol for the purpose of implementing government policies while extending a great contribution for achieving the national goal of creating a country devoid of liquor and narcotic drugs under the theme of ldquoA Nation Free of Alcoholrdquo in collaboration with the Presidential Unit on Alcohol Prevention

12 VisionldquoContributing to build a healthy society in Sri Lanka which is free from illicit liquor and narcotic drugsrdquo is the vision of Excise Department of Sri Lanka

13 MissionldquoEfficient and effective administration of the liquor and the tobacco industry in Sri Lanka through the collection of revenue and prevention of illicit manufacture and sale of such products for development and welfare of the society and the enforcement of the Poisons Opium and Dangerous Drugs Ordinance for the social protection of Sri Lankardquo is the mission of Excise Department of Sri Lanka

14 ObjectivesExcise Department of Sri Lanka operates with the under mentioned objectives in order to achieve its mission

a Safeguarding the revenue accumulated from liquor and tobacco

b Enforcement of the Excise Ordinance and the Tobacco Tax Act

c Implementation of the Poisons Opium and Dangerous Drugs Ordinance

d Implementation of National Authority Act on Tobacco and Alcohol

15 Activities

Excise Department of Sri Lanka carries out the following activities so as to achieve the above objectives

a Supervision and control of licensed premises and collection of revenue therefrom

b Acting as a law enforcement agency in respect of the Excise Ordinance

c Enforcement of the Tobacco Tax Act including supervision and control of tobacco manufactories

d Acting as a law enforcement agency in respect of the Poisons Opium and Dangerous Drugs Ordinance

e Implementation of National Authority Act on tobacco and alcohol

Cha

pter

1 |

Exc

ise

Dep

artm

ent o

f Sri

Lan

ka

Chapter 2

2 Organizational Structure and Changes in 2018

21 Introduction22 Organizational Structure23 Adminstration Division 24 Recruitments 25 Staff Changes26 Logistics Division27 Human Resources Division

Excise Department of Sri Lanka | Performance Report - 2018

4

21 Introduction

Excise Department of Sri Lanka operates under the direction of a Commissioner General of Excise

With respect administration of the regional offices of the Excise Department island has been divided into lsquoExcise Divisionsrsquo on provincial basis and the Western Province has been divided in to three Divisions while each of North Western and Northern Provinces have been divided in to two Divisions on district basis based on the density of population licenses and crimesThese Excise Divisions are supervised by the Assistant Commissioners of Excise

Excise Superintendentsrsquo Offices have been established under Excise Divisions Excise Divisions which cover the whole province have been subdivided to Excise Superintendentsrsquo Offices under district basis In this manner an Excise Area consisting of two districts comes only under Vauvniya and Kilinochchi Excise Superintendentsrsquo Offices Excise Divisions which are limited only to a district have been parted as Excise Superintendentsrsquo Offices with determined limits Said Excise Circles are supervised by the Superintendents of Excise

Excise Stations have been established under Excise Superintendentsrsquo Offices and they administer the Excise areas of which the limits have been determined by the Department Officers of Inspector Grade and of other ranks have been attached to these Excise StationsThe Senior Most Officer of the inspactorate

generally serves as the Officer In Charge

Further Special Operations Units and Narcotic Unit have been established and related particulars have been separately given here Excise Units have been established in all licensed Tobacco and Alcohol manufactories located island-wide and permanent staffs have been assigned to them

Excise Department of Sri Lanka comprised of a Head Office 13 Offices of Assistant Commissioners of Excise or Divisional Offices 30 Offices of Excise Superintendents 56 Excise Stations 05 Special Operations Bureaus a Narcotic Unit and Excise Units which have been established in all licensed Tobacco and Alcohol manufactories located island-wide operates to fulfill the threefold missions of Excise revenue management law enforcement and social security

Departmental Officers and Officers from the Combined Services and Islandwide Services have been attached to carry out duties of these offices while Departmental Officers have attached to Excise Stations and Units

Approved cadre for Departmental Officers is 1318 while the approved cadre for Combined Services and Islandwide Services is 173 Accordingly total approved cadre for the Department is 1491 and the actual number of staff served in the Department during the year reviewed was 1309 Hence there were 202 vacancies which summed up to 121 per cent of the approved cadre (Table 21)

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

5

bull Cadre Report of the Excise Department as at 31122018

21 Table - Cadre Report

Serial No Designation Approved

CadreActual Cadre Vacancies Excess

Post1 Commissioner General of Excise 1 1 0 0

2Additional Commissioner General of Excise (Revenue Policies amp Administration) 1 1 0

0

3

Additional Commissioner General of Excise (Revenue Operations and Law Enforcement) 1 0 1

0

4Commissioner of Excise (Administration and Human Resources ) 1 1 0

0

5 Commissioner of Excise(Revenue Operations) 1 1 0 06 Commissioner of Excise (Law Enforcement) 1 1 0 0

7 Commissioner of Excise (Social Security and Development ) 1 1 0 0

8 Chief Accountant 1 1 0 09 Chief Internal Auditor 1 1 0 0

10 Deputy Commissioner of Excise (Administration) 1 1 0 011 Deputy Commissioner of Excise (Revenue licenses ) 1 1 0 012 Deputy Commissioner of Excise (Law Enforcement) 1 1 0 013 Deputy Commissioner of Excise (Human Resources ) 1 0 1 014 Deputy Commissioner of Excise (Legal) 1 1 0 0

15Deputy Commissioner of Excise (Academic amp Research Logistics) 1 1 0

0

16Deputy Commissioner of Excise (Supply Chain Regulations amp IT) 1 1 0

0

17 Deputy Commissioner of Excise (Social Security) 1 1 0 018 Deputy Commissioner of Excise (Logistics) 1 0 1 019 Accountant 2 0 2 020 Assistant Commissioner of Excise 13 6 7 021 Assistant Director (Information Technology) 1 0 1 022 Superintendent of Excise 31 15 16 023 Statistician 1 0 1 024 Administrative Officer 2 2 0 025 Translator 2 2 0 026 Information and Communication Technology Officer 1 1 0 027 Chief Inspector of Excise 75 73 2 028 Statistics Officer 1 0 1 029 Inspector of Excise 300 249 51 030 Excise Sergeant Major 50 34 16 031 Development Officer 9 9 0 032 Technical Officer 1 0 1 033 Transport Officer 1 0 1 034 IT Assistant 3 3 0 035 Public Management Assistant 108 104 4 036 Excise Sergeant 100 15 85 037 Excise GuardCorporal 600 620 0 2038 Excise Guard - Driver 129 120 9 0

39 Excise Guard - Driver (Three wheel) As per the letter NoDMS1175III dated 19022018 1 1 0 0

40 Office Assistant 38 36 2 041 Bungalow Keeper 4 4 0 0

Total 1491 1309 202 20Officer holding the post of Excise Commissioner (Revenue Operations) has been attached to the Post of Advisor (Excise Policies) of the Ministry of Finance and Mass Media The reason for exceeding the approved cadre of Excise Guards (600) is the annulment of the promotions made to the Excise Sergeant by

the letter noEB107ES Promotions (Volume III) dated 16112016 as per the Supreme Court Verdicts 6612012 and 6632012

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

6

22

Org

aniz

atio

nal S

truc

ture

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

7

23 Adminstration DivisionAdministration Division operates under the supervision of Commissioner General of Excise and the Additional Commissioner General of Excise (Revenue Policies amp Administration) Commissioner of Excise (Administration and Human Resources) and a Deputy Commissioner of Excise Execution of general administrative tasks of the Department is the main responsibility of the Division

This division carries out the activities related to establishment discipline transfers and retirement of Departmental Officers Officers of the Combined Service and the All Island Services attached to the Deapartment Moreover it performs tasks pertaining to recruitment promotions transfers of Departmental Officers and conducting Efficiency Bar Examinations in accordance with the relevant procedures

Annual transfers of the Uniform Staff are done by this division as per the transfer procedure approved by the Public Service Commission and also based on

the service requirement In addition to above internal transfers of the Combined Services and Islandwide Services are also done by this Division

24 Recruitments

bull New Recruitments

No any recruitments have been made in the year 2018

25 Staff ChangesNumber of Officers transferred to the Department was 41 while the number of officers transferred out of the Department was 20 as at 31122018

bull Retired Officers

No of officers retired in the year 2018 was 26

Table 22 Details of Retired Officers

Serial No Name of the Officer Designation Date of Retirement

Ms K Wijeyakoon PMAS 07012018Mr HK Chandrasiri KKS 24012018MrWW Gnanathilaka Excise Guard 24012018MrMM Somathilaka Banda Excise Inspector 26012018MrW Somadasa PMAS 23022018MsKHA Meegasmula ECG 11032018

MrYSB Srilal Excise Sergeant Major 12032018

MrHK Saradiyel Excise Sergeant Major 05042018MrDM Senarathna Excise Sergeant Major 11042018MrSPKH Peters Excise Guard 24042018MrMR Somarathna Excise Inspector 01052018MrHW Collin Pitawela Excise Inspector 07052018

MrHMS Dharmapriya KKS 18052018

MrGK Dayarathna Excise Guard 23052018

MrWPA Jayarathna Excise Inspector 12062018

MrWAD Amarajiwa Excise Inspector 20062018

Ms Sandiya Priyadarshani Excise Guard 27062018

MrTMR Tennakoon Excise Sergeant Major 01092018

MrWMGK Warnashantha KKS 07092018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

8

MrJ Pushpakumara Silva DCE 15092018

MrRMJ Anurudda KKS 15092018

MrBRD Basnayaka KKS 08102018

MrRM Siripala Excise Inspector 09102018

MrT Wilman Pieris Excise Inspector 05112018

MrMMA Muthalif Excise Sergeant 10122018

MsRM Gunaseelawathi KKS 18122018

bull Interdicted Officers

Table 23 Details of Interdicted Officers

Serial No Name of the Officer Designation Date of Interdiction date

01 MrBAMDSMuthuarachchi Excise Inspector 07022018

02 MrBSPriyadarshana Excise Guard 16072018

bull Deceased Officers

Table 24 - Details of Deceased Officers

Serial No Name of the Officer Designation Date of Decease

Mr K Wasan Excise Inspector 11012018

Mr DNN Disanayaka Excise Driver 01022018

Mr RM Wimalarathna Excise Guard 09082018

Mr A Asoka Shantha Walpola Excise Inspector 18092018

Mr G Nimal Silva ACE 17082018

Mr R Dinesh Excise Guard 06112018

bull Officers who Resigned from Service or Vacated the Post

Table 25 - Details of Officers who resigned from service and vacated the post

Serial No Name of the Officer Designation Date of Resignationvacating the post

MrWDKFernando Excise Guard 01012018

MrTMDRWijesooriya Excise Driver 31052018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

bull Reinstatement in service

No any officer was reinstated in service in the year 2018

bull Promoted Officers in the year 2018

Promotions have been made to one post of Excise Commissioner 04 posts of Deputy Commissioners of Excise and 12 posts of Chief Excise Officers in the year 2018

Excise Department of Sri Lanka | Performance Report - 2018

9

Table 26 - Details of Promoted Officers in the year 2018

Serial No Name of the Officer Post Promoted to Date of

Promotion Work Station

1 Mr MDMWKDisanayaka CE (Social Security amp Development) 17072018 Head Office

2 Mr RMRBandara DCE ( Supply Chain Regulations amp IT) 18092018 Head Office

3 Mr AMGamini Adikari DCE (Legal) 18092018 Head Office

4 Mr PChandrasiri de Silva DCE(Academic amp Research) 18092018 Head Office

5 Mr BUWickramarathna DCE (Social Security) 18092018 Head Office

6 Mr EJLPieris Thilakarathna Chief Inspector of Excise 23042018 Excise Station-Chilaw

7 Mr TSMTKBGinigathpitiya Chief Inspector of Excise 23042018 Excise Station-Kuliyapitiya

8 Mr RPKKWijeyasinghe Chief Inspector of Excise 23042018 Excise Station-Badulla

9 Mr DTN Perera Chief Inspector of Excise 23042018 Excise Station-Rathnapura

10 Mr ARLambert Chief Inspector of Excise 23042018 Head Office

11 MrSDSenaka De Silva Chief Inspector of Excise 23042018 Excise Station-Balangoda

12 MrRALL Ramanayaka Chief Inspector of Excise 23042018 Excise Station-Mathugama

13 Mr Wasantha Samarasinghe Chief Inspector of Excise 23042018 Excise Station-Hambantota

14 Mr P Ragunadan Chief Inspector of Excise 23042018 Excise Station-Jaffna

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

26 Logistics Division

Logistics Division of the Excise Department of Sri Lanka operates under the supervision of Deputy Commissioner of Excise (Logistics) and the guidance of the Commissioner of Excise (Administration amp Human Resources)

bull Role of the Logistics Division

bull Carrying out repairs and maintenance activities of the Head Office construction maintenance and repairing of buildings required for Regional Offices and obtaining buildings on rental basis for the same purpose

bull Repairs and maintenance of departmental vehicles

bull Repairs and mentenance of regional offices and circuit bunglows and acquisition of lands for the purpose of constructing new buildings

bull Maintenance Activities of the Head Office Building amp Regional Offices

This Division administers the maintenance services of the Head Office Building which was inaugurated on the 2nd of May 2017 Excise Station ndashNuwara Eliya was constructed and opened for services while building repairs with respect to 07 other Excise Stations were repaired the year 2018 Accordingly Padukka Galle Trincomalee Polonnaruwa Hambantota Kalutara and Ratnapura Regional Offices have been restored at the cost of Rs10 Million In addition to above constructions of the Excise Stations in Chilaw and Ampare were also completed Further 27 regional offices are being operated in buildings obtained on rental basis

bull Vehicles

Department possessed 132 vehicles out of which 09 condemned vehicles were disposed in the year 2018 Procurement activities with respect to purchase of 20 vehicles to be used for departmental needs have been

Excise Department of Sri Lanka | Performance Report - 2018

10

commenced In the year 2018 Rs7 million has been spent for Departmental vehicle repairs

bull Land Acquisition

Activities related to land acquisition for the purpose of constructing new buildings for regional offices in Pugoda Kegalle and Hatton areas where offices are being operated in rented buildings at present

bull Circuit Bunglows

Department possesses 04 circuit bunglows which are located in NuwaraeliyaThissamaharamaya Anuradhapura and Polonnaruwa

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

11

bullA

sset

s Acc

ount

(Inf

rast

ruct

ure)

Tabl

e 2

7 - A

sset

s (In

fras

truc

ture

) Det

ails

D

istr

ictD

S

Off

ice

whe

re th

e pr

oper

ty is

loca

ted

Nam

e of

the

Prop

erty

Ext

ent o

f L

and

If a

Tra

nsfe

r N

o amp

Dat

e

Nat

ure

of th

e la

nd

whe

ther

the

land

is

Em

pty

or w

ith

Bui

ldin

gs

1C

olom

bo -

Sri

Jaya

war

dena

pura

K

otte

Exci

se H

ead

Offi

ce-R

ajag

iriya

514

DW

alik

ada

Sout

h G

ram

anila

dhar

i Div

isio

nW

alik

ada

302

6 Pe

rche

sN

o10

82

318

date

d 13

06

2013

Lette

r of t

he D

irect

or

Urb

an D

evel

opm

ent A

utho

rity

Con

stru

ctio

ns a

re i

n th

e fin

al st

age

2C

olom

bo -P

aduk

kaEx

cise

Sta

tion-

Padu

kka

218

Pe

rche

sN

oප

ාඉ2

fomd3

dat

ed 0

406

200

4Le

tter o

f the

Div

isio

nal S

ecre

tary

Pad

ukka

With

bui

ldin

gs

3C

olom

bo ndash

Kas

bew

a Ex

cise

Sta

tion-

Kas

bew

a20

Per

ches

No

mdfa3

22

36 d

ated

07

122

004

Lette

r of t

he D

ivis

iona

l Sec

reta

ry K

asbe

wa

With

bui

ldin

gs

4K

alut

ara-

Kal

utar

aO

ffice

of t

he A

ssis

tant

Com

mis

sion

er o

f Exc

ise-

Pita

gone

liyaw

atta

Kal

utar

a (W

PII

) 74

36

Perc

hes

Div

isio

nal S

ecre

tary

rsquos N

o4

61

86 P

rovi

ncia

l Lan

d C

omm

issi

oner

rsquos

No

-පඉ

fl

dඉ1

1l

iquest0

4

Com

mis

sion

er

Gen

eral

of

La

nd

No

414

192

4

12

122

014

With

bui

ldin

gs

5K

alut

ara-

Kal

utar

aO

ffice

of

the

Supe

rinte

nden

t of

Exc

ise

Exc

ise

Stat

ion-

477

Pe

rche

sW

ith b

uild

ings

6K

alut

ara-

Ber

uwal

aEx

cise

Sta

tion-

Alu

thga

ma

264

8 Pe

rche

sN

o 41

76

653

date

d 31

12

2002

let

ter o

f Com

mis

sion

er G

ener

al o

f La

ndW

ith b

uild

ings

7K

alut

ara-

Hor

ana

Ara

man

agol

la30

per

ches

No

65

255

dat

ed 2

704

200

1Le

tter o

f the

Div

isio

nal S

ecre

tary

Hor

ana

With

bui

ldin

gs

8G

ampa

ha-G

ampa

ha

Wal

ww

atta

Exci

se S

tatio

n- Y

akka

la-E

ast G

ampa

ha 4

190

pe

rche

sN

oiuml$m

dfa2

22

57

date

d 13

10

1999

Lette

r of t

he D

ivis

iona

l Sec

reta

ry G

ampa

haW

ith b

uild

ings

9G

ampa

ha-M

eerig

ama

Exci

se S

tatio

n- O

smire

Wat

ta M

eerig

ama

349

1 pe

rche

s

Div

isio

nal

Secr

etar

yrsquos

No

oacuteszlig

ඉ9

26

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o - ප

ඉක

ොග

ම5

2IV

C

omm

issi

oner

Gen

eral

of

Lan

d N

o4

463

3 -

150

320

10W

ith b

uild

ings

10K

andy

ndash G

agaw

ata

Kor

ale

Offi

ce o

f the

Ass

ista

nt C

omm

issi

oner

of E

xcis

e-

Kan

dy

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e

Exci

se S

tatio

n

705

Pe

rche

sW

ith b

uild

ings

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

12

11N

uwar

a El

iya

- do

Circ

uit

Bun

galo

w

N

uwar

aeliy

a -H

awae

liya

Cra

ton

Vill

age

850

3

Perc

hes

Lette

r No

නඒ

මආ

පප

ැව5

2 da

ted

140

619

91W

ith b

uild

ings

12N

uwar

a el

iya

- do

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n C

rato

n V

illag

e N

uwar

aeliy

a 25

03

Perc

hes

Lette

r No

නඒ

මආ

පප

ැව5

2 da

ted

140

619

91W

ith b

uild

ings

13H

amba

ntho

ta -

This

sam

ahar

amay

aTh

issa

mah

aram

a H

olid

ay R

esor

t M

ahas

enpu

ra40

Per

ches

No

තස

ං61

63

date

d 15

07

1997

Lette

r of t

he D

ivis

iona

l Sec

reta

ry T

hiss

amah

aram

aya

With

bui

ldin

gs

14H

amba

ntho

ta -

Ham

bant

hota

Kot

awal

amul

la9

64

Perc

hes

Ass

ista

nt C

omm

issi

oner

of

Exci

se h

as b

een

info

rmed

to

take

ne

cess

ary

actio

n w

ithou

t del

ayW

ith b

uild

ings

15H

amba

ntho

ta -

Tang

alle

Kat

anga

haw

atta

- Ex

cise

Sta

tion

Tang

alle

261

7 Pe

rche

sPu

rcha

sed

by

the

Hou

se D

evel

opm

ent A

utho

rity

With

bui

ldin

gs

16G

alle

- Fou

r Gra

vet

Offi

ce o

f th

e A

ssis

tant

Com

mis

sion

er o

f Ex

cise

K

urun

duw

atta

Gal

le30

Per

ches

Land

han

ded

over

to th

e D

epar

tmen

t by

lette

r N

oශ

ාකස

mdfa

ම1

of th

e D

ivis

iona

l Sec

reta

ry F

our G

rave

tGal

le d

ated

26

022

007

With

bui

ldin

gs

17G

alle

Elpi

tiya

Exci

se S

tatio

n El

pitiy

a20

Per

ches

No

ඇඉ

3d

ated

19

012

006

Lette

r of t

he D

ivis

iona

l Sec

reta

ry E

lpiti

yaW

ith b

uild

ings

18Po

lonn

aruw

a -

Tham

anka

duw

aO

ffice

of

the

Supe

rinte

nden

t of

Exc

ise

Exc

ise

Stat

ion

Kan

duru

wel

a -

Wes

t Pol

onna

ruw

a10

9 pe

rche

s W

ith b

uild

ings

19Po

lonn

aruw

a -

Tham

anka

duw

aEx

cise

Hol

iday

Res

ort ndash

Polo

nnar

uwa

74 p

erch

es

No

එන

සප

agravef

la9

2 w

ith n

o da

te 1

020

04Le

tter o

f the

Div

isio

nal S

ecre

tary

Tha

man

kadu

wa

With

bui

ldin

gs

20A

nura

dhap

ura

East

Nuw

arag

am

Pala

tha

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n A

nura

dhap

ura

137

5 Pe

rche

sW

ith b

uild

ings

21A

nura

dhap

ura

East

Nuw

arag

am

Pala

tha

Exci

se H

olid

ay R

esor

t ndash A

nura

dhap

ura

107

1 Pe

rche

sW

ith b

uild

ings

22A

nura

dhap

ura

K

ebith

igol

law

aEx

cise

Sta

tion

Keb

ithig

olla

wa

80 P

erch

esLe

tter

No

2

51

ඉඉ

date

d 27

05

2008

of

D

ivis

iona

l Se

cret

ary

Keb

ithig

olla

wa

amp P

rovi

ncia

l Lan

d C

omm

issi

oner

rsquos N

o -

එන

සප

පඑ

ලස

40

60

305

icirc d

ated

07

052

008

With

bui

ldin

gs

23K

urun

egal

a -

Kur

uneg

ala

Padd

y Fi

eld

Land

for T

rain

ing

Cen

ter a

nd E

xcis

e St

atio

n (A

ssis

tant

Com

mis

sion

er o

f Exc

ise (

Nor

th

Wes

tern

Pro

vinc

e)10

0 pe

rche

s La

nd re

ceiv

ed a

s pe

r the

lette

r No

42

981

3ස

බ o

f the

Div

isio

nal

Secr

etar

y K

urun

egal

a da

ted

280

720

00W

ith b

uild

ings

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

13

24K

urun

egal

a -

Bam

unak

otuw

a Tr

aini

ng C

olle

ge P

anad

arag

ama

- La

nd r

ecei

ved

as p

er t

he l

ette

r N

oබ

මඉ

ඩඅ

තප

තස

රාබyuml ප

හණ

ාසල

of t

he D

ivis

iona

l Sec

reta

ry B

amun

akot

uwa d

ated

14

032

013

With

bui

ldin

gs

25K

urun

egal

a ndash

Kul

iyap

itya

Wes

tEx

cise

Sta

tion

Kul

iyap

itya

114

perc

hes

With

bui

ldin

gs

26K

urun

egal

a -M

aho

Exci

se S

tatio

n K

urud

ugah

ayay

a -

Mah

o40

01

Perc

hes

Div

isio

nal

Secr

etar

yrdquos

No

33

157

146

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o - ප

ළාත

ඉfl

dඉ2

මහ

ව6

(1)

C

omm

issi

oner

G

ener

al o

f Lan

d N

o4

146

58 d

ated

05

052

010

With

bui

ldin

gs

27Pu

ttala

m- P

utta

lam

Exci

se S

tatio

n ndash

Putta

lam

Pla

ins P

utta

lam

525

per

ches

D

ivis

iona

l Se

cret

aryrdquo

s N

oප

තඉ

07

63

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o -

පළ

ාතඉ

fl

dඉ6

පත

07

C

omm

issi

oner

G

ener

al o

f Lan

d N

o4

144

7

281

120

07W

ith b

uild

ings

28Pu

ttala

m-M

adam

pe

Exci

se S

tatio

n M

adam

pe59

93

Perc

hes

Land

han

ded

over

to M

rBH

Per

eis

OI

C b

y le

tter N

oම

ාද3

31

100

of

Div

isio

nal S

ecre

tary

Mad

ampe

dat

ed 1

502

200

6W

ith b

uild

ings

29Pu

ttala

m

-Wen

napu

wa

Offi

ce

of

the

Ass

ista

nt

Com

mis

sion

er

of

Exci

se

Bog

ahav

itaW

aikk

ala

O

ffice

of

th

e Su

perin

tend

ent

of E

xcis

e N

atht

hand

iya

Exci

se

Stat

ionW

enna

puw

a

399

3 Pe

rche

s

Div

isio

nal

Secr

etar

yrsquos

No

වෙ

නm

dfaඉ

අතස

රාබyuml

date

d 29

07

2002

Pro

vinc

ial L

and

Com

mis

sion

errsquos

No

- පළ

ාතඉ

fl

dඉ4

වෙ

න -

date

d 11

03

2002

With

bui

ldin

gs

30Pu

ttala

m-C

hila

wIn

gini

wat

ta a

lias G

amsb

ha w

atta

30 P

erch

esO

wne

rshi

p ha

s be

en h

ande

d ov

er t

o th

e Ex

cise

Dep

artm

ent

by

Div

isio

nal

Secr

etar

y C

hila

w o

n 27

07

2015

DS

No

CH

ILN

DI

TRA

NS

319

14

Tend

ers h

ave

been

cal

led

31M

anna

rEx

cise

Sta

tion

Man

nar

204

4 Pe

rche

sC

omm

issi

oner

Gen

eral

of

Land

No

414

190

16

122

009

Lette

r da

ted

090

620

10 o

f Div

isio

nal S

ecre

tary

Man

nar

With

bui

ldin

gs

32Tr

inco

mal

eeEx

cise

Sta

tion

Oris

Hill

Trin

com

alee

_

Ass

ista

nt C

omm

issi

oner

of

Exci

se(E

P)h

as b

een

info

rmed

to ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

W

ith b

uild

ings

33

Bat

tical

oa ndash

K

alam

unai

Eas

t Ex

cise

Sta

tion

Com

plex

Kal

ladi

-Bat

tical

oa

30 P

erch

esLe

tter

No

atildeඑ

සඑ

iumlඑ

නඑ

ලicirc

ස3

77of

D

ivis

iona

l Se

cret

ary

K

alam

unai

With

bui

ldin

gs

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

14

34A

mpa

ra-A

mpa

raEx

cise

Sta

tion

In

dras

arap

ura

Am

para

47

44

Perc

hes

App

licat

ion

for a

lloca

ting

gove

rnm

ent l

ands

for v

ario

us d

epar

tmen

ts

has

been

forw

arde

d to

the

Dep

uty

Com

mis

sion

er o

f Lan

d A

mpa

ra

Ass

ista

nt

Com

mis

sion

er

of

Exci

seha

s be

en

info

rmed

to

ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

Tend

ers h

ave

been

cal

led

35Va

uvni

ya -

Vauv

niya

Offi

ce o

f the

Sup

erin

tend

ent o

f Exc

ise

Vav

uniy

a

Exci

se S

tatio

n45

62

Perc

hes

Lette

r No

27

031

113

02

03 o

f Dis

trict

Man

ager

of N

HD

A d

ated

14

08

2003

With

bui

ldin

gs

36K

ilino

chch

iya-

Kar

awita

K

araw

ita

15 P

erch

esA

ssis

tant

Com

mis

sion

er o

f Ex

cise

has

bee

n in

form

ed t

o ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

W

ith b

uild

ings

37M

onar

agal

a -A

mbi

lipiti

yaEx

cise

St

atio

n Pa

llega

ma

Pa

rani

K

adaw

ura

Wat

ta A

mbi

lipity

a 20

Per

ches

trans

ferr

ed t

o th

e Ex

cise

Dep

artm

ent

by s

peci

men

For

m 2

00 f

or

trans

ferr

ing

asse

ts o

f Maw

eli A

utho

rity

to li

ne in

stitu

tes

W

ith b

uild

ings

38R

athn

apur

aR

athn

apur

a N

ew

Tow

n O

ffice

of t

he A

ssis

tant

Com

mis

sion

er o

f Exc

ise

80 P

erch

esLa

nd h

as b

een

allo

cate

d to

the E

xcis

e Dep

artm

ent b

y th

e let

ter d

ated

28

12

1998

Div

isio

nal S

ecre

tary

Rat

hnap

ura

With

bui

ldin

gs

39M

onar

agal

a -M

onar

agal

aEx

cise

Sta

tion amp

Offi

cial

Qua

rter

Kar

apin

chag

ala

Moo

kala

na M

onar

agal

a 85

Per

ches

Ass

ista

nt C

omm

issi

oner

of

Exci

se h

as b

een

info

rmed

to

take

ne

cess

ary

actio

n in

this

resp

ect w

ithou

t del

ay

With

bui

ldin

gs

40B

adul

la

-Ban

dara

wel

aEx

cise

St

atio

n H

apug

asar

ame

wat

ta

ndashB

anda

raw

ela

402

4 Pe

rche

s

Land

rece

ived

as p

er th

e Div

isio

nal S

ecre

tary

rsquos N

oබ

ණ3

4ර

ාආ1

3amp

Pro

vinc

ial L

and

Com

mis

sion

errsquos

No

- UPL

CL

4B

W1

0 d

ated

20

07

2009

Let

ter

With

bui

ldin

gs

41B

adul

la -

Bad

ulla

Exci

se S

tatio

n ndashK

anup

alla

la-B

adul

la25

Per

ches

With

bui

ldin

gs

42M

atar

a - W

alig

ama

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n

Kot

awila

wat

ta

Kan

dake

tiya

wat

ta

Kan

anke

wew

a w

atta

Mat

ara

Dis

trict

80

Per

ches

Ow

ners

hip

has

been

han

ded

over

by

the

le

tter

of A

ssis

tant

D

ivis

iona

l Sec

reta

ry W

elig

ama

date

d 11

08

2015

With

bui

ldin

gs

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

15

27 Human Resources DivisionHuman Resources Division of the Excise Department of Sri Lanka carries out its operations under the guidence of the Excise Commissioner (Administration Human Resources) and the Deputy Excise Commissioner (Human Resources) Sri Lanka Excise College in Panadaragama of Kurunegala District is the training institute of the Excise Department

Capacity development of Departmental Officers by means of improving knowledge attitudes and skills via theoretical and practical training was the main task of the Human Resources DivisionIt was able to organize various training courses in collaboration with the local and foreign training institutes and the Excise Training College Panadaragama in the year 2018 also

Table 28 - Details of Training Courses conducted by the Excise Training College in the year 2018

Serial No Name of the Course Participants

No of Dates per

Course

Noof Courses

Noof Participants

1 Training Course for Officers attached to duties in Manufactories Warehouses and Distilleries

Officers attached to duties in

Manufactories Warehouses and

Distilleries

02 03 104

2 Training Course for Excise Drivers on maintenance of duty related official documents departmental discipline and essential legal awareness

Excise Drivers 01 04 104

3 Annual Training Course for Firing and Firearm Handling

CEDCEACESuperintendents of Excise Chief

Inspectors of Excise Excise

Inspectors Excise Inspectors

02 09 315

4 Training Course for Development of Integrated Skills for Other Excise Ranks

Sergeant Majors MaleFemale

Excise Guards Sergeants

02 17 570

5 Capacity Development Training Course for Superintendent of Excise appointed on Cover Up basis and Chief Inspectors of Excise promoted in 20161718

Superintendents of ExciseChief

Inspectors of Excise

04 01 26

6 Training Course on DistilleryWarehouse and Manufactory duties and activities for Officers serving in Excise Stations in Northern and Eastern Provinces

Excise InspectorsEG

04 01 45

7 Tamil Language Training Course for Departmental Officers

Excise Inspectors 05 08 206

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

16

bull Local Training Courses

Details of Local Training Courses conducted by other institutes for the Officers of the Department in the year 2018 are as follows

Table 29 -Details of Local Training Courses conducted in the year 2018

No Name of the Course Training Institute Participants

No of Dates per

Course

Noof Courses

Noof Participa-

nts

1 Advanced MS Excel Skills for junior officers

Miloda Excise Guard 02 - 2

2 Advanced Certificate Course on Narcotic Law Implimentation

Colombo School of Business and Management

Excise Inspector 10 - 10

3 Speechcraft Training with the Toastmasters International for Special Grade Officers of All Island Services

SLIDA Additional Commissioner

General of Excise

10 - 1

4 Course on Sinhala Official Letter Writing and Interpretation

NIBM Public Management

Assistant Chief Public Management

Assistant Excise Inspector Excise

Guard

02 - 8

5 Advanced National Diploma in Applied Criminology and Criminal Justice System

Sri Lanka Foundation Institute

Male Female Excise Guards

Every Sunday for a period of one year

- 15

6 English Diploma for Junior Executives

Miloda Excise Inspector Every Friday for a period of one year

- 2

7 Diploma in IT -30th Batch SLIDA Excise Inspector Excise Guard

From 03122018

- 2

8 Scientific Training for Comprehensive Precursor Control Strategy in Sri Lanka

National Dangerous Drugs Control Board

SE Chief Excise Inspector Excise Inspector

Excise Guard

02 - 10

9 Scientific training for comprehensive precursor control strategy in Sri Lanka

National Dangerous Drugs Control Board

Excise Inspector Excise Sergeant Majors Excise

Guard

02 - 10

10 Seminar on Cyber Crimes and the Applicability of Digital Witnesses

Miloda DCE IT Officer Excise

Inspector Excise Guard

01 - 8

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

17

11 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashSri Jayawarenapura Kotte

Excise Driver From 13062018

- 13

12 Financial Regulations in Public Sector

Miloda PMA 02 - 1

13 Training Program On Current Trend of the Internal Audit amp the nature of work

Department of Management Audit

Chief Internal Auditor

01 - 1

14 English Diploma Course for Junior Executives

Miloda Excise Guard One year from

20082018

- 1

15 Diploma Course in English - Level I

SLIDA Chief Inspector of Excise

- 1

16 MS Excel Skills for Junior Executives

Miloda Translator 02 - 1

17 Computer Training Course

ESOFT IT Officer 01 - 1

18 One Day Training Course on Tobacco Industry and Cigarette Manufacturing

Ceylon Tobacco Company

Inspector of Excise

01 16 668

19 Advanced Certificate Course on Narcotic Law Implimentation

Colombo School of Business and Management

Excise Inspector 04 Months from

05082018

- 20

20 Certificate Course on Statistics Analysis (CCSA)

NIBM Excise Inspector Excise Guard

04 Months from

05082018

- 4

21 One day workshop on Malt liquor industry

Lion Beer Company

MaleFemale Excise Guard

01 14 641

22 Training Course for Procurement Process ndashBatch 1

HR Division DCEACE SE OIC

02 01 54

23 Stores and Inventory Management

Miloda Management Assistant

02 - 1

24 General Payroll System Miloda Management Assistant

03 - 2

25 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashKaduwela

KKS 06 - 1

26 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashSri Jayawarenapura Kotte

Excise Driver 06 - 2

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

18

27 Seminar on National Audit Act

Sri Lanka Foundation Institute

ACEAO 01 - 7

28 Workshop on Stress Management

Sri Lanka Foundation Institute

Excise Inspector PMA Excise

Guard

01 - 5

bull Foreign Training Courses

Foreign Training CoursesProgrammes and workshops attended by the Departmental Officers in the year 2018 are given below

Table 210 - Details of Foreign Training Courses attended by the Departmental Officers in the year 2018

No Name of course CentreCountry Name of OfficerDesignation Date

1 PIM International Programme on Strategic Management

Indonesia Mr J Pushpakumara Silva (DCE)

28012018- 04022018

2 ndash do - ndash do - Mr WMMB Wansooriya (DCE)

ndash do -

3 ndash do - ndash do - Mr KMG Bandara (ACE)

ndash do -

4 ndash do - ndash do - Mr AMG Adhikari (ACE)

ndash do -

5 ndash do - ndash do - Mr RMR Bandara (ACE)

ndash do -

6 PIM International Programme on Strategic Management

Australia Mr Gamini Mahagamge (CE)

27022018- 07032018

7 ndash do - ndash do - Mr K Kumarasinghe (DCE)

ndash do -

8 ndash do - ndash do - Mr PC Silva (ACE) ndash do -

9 International Programme on Management

University of Gadjah Mada

Indonesia

Mr RMP Dharmakeerthi (ACE)

22042018- 29042018

10 International Programme on Management

International University of Japan

Mrs BMS Bandara ndash Additional Commissioner General of Excise

08052018- 16052018

11 International Programme on Management

Kasetsart University Bangkok

Mr J Shantha Deva De Silva Asst Commissioner of Excise

15072018- 22072018

12 International Programme on Management Auditing for the Public Sector Internal Auditors

University of Malaysia

Ms MN Priyangika Fernando Chief Internal Auditor

02092018 - 09092018

13 Diploma in Public Procurement and Contract Administration DIPPCA Practical Fulfillment

UK Mr LAD Liyanarachchi(Excise Inspector)

09092018-19092018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

19

14 International Programme on Management

Kasetsart University Bangkok

Mrs AHMSP Abeysinghe Administrative Officer

25112018- 02122018

15 International Programme on Strategic Management in Indonesia

University Gadjah Mada

Mr Sameera Thushan Jayawardena Deputy Commissioner of Excise (Admin)

09122018- 16122018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Chapter 3

3 Implementation of New Policies

31 Introduction32 New Excise Notifications Issued amp Implemented in 2018

Excise Department of Sri Lanka | Performance Report - 2018

22

31 IntroductionNew Excise Regulations and Rules have been enacted as a measure of further enforcement of the government policy of minimizing the use of liquor and tobacco and as a positive approach towards establishing an efficient control over liquor and tobacco industries Among

the above introduction of the Tree Tapping License System (Excise Notification no082018) for the purpose of proper supervision of the Toddy Industry can be considered as a milestone Accordingly 12 Excise Notifications were issued in year 2018 revising the practical issues identified in prevailing Excise Notifications

32 New Excise Notifications Issued amp Implemented in the Year 2018

31 Table New Excise Notifications issued amp implemented within the year

Excise Notification

No

Gazette No amp Date of Issue Description Effective

Date

012018 No 205321 10012018

Opening and Closing hours of the Excise Licensed Premises

11012018

022018 No 205326 10012018

Revision of the Condition No5 of the Excise Notification No666

10012018

032018 No 205441 18012018

Opening and Closing hours of the Excise Licensed Premises (Cancellation of ENNos012018 amp 686)

18012018

042018 No 205442 18012018

Revision of the Condition No5 of the Excise Notification No666

18012018

052018 No 205509 23102018

Revision of the Excise Notification No 1001 by exclusion of the word ldquopulprdquo

23012018

062018 No205509 23012018

Revision of the Excise Notification No 1002 by exclusion of the word ldquopulprdquo

23012018

072018 No 205932 21082018

Excise duty on import of Non Potable Spirits (Cancellation of 999 amp1005)

21022018

082018 No 206602 09042018 Toddy Tapping Licence Fees 16042018

092018 No 206557 06042018

Revision of License Fees on Bottling Toddy (Revision of Excise Notification No1004 )

01042018

102018No 207523 13062018

Revision of Regulations on Non Potable Spirits Imported to Sri Lanka (Updating ENNo 72018)

13062018

112018 No 207524 13062018

Revision of Opening and Closing hours of Toddy Taverns (Revision of ENNo 032018)

13062018

122018 No209150 03102018

Excise duty on import of Non Potable Spirits (Revision of ENNo 072018)

04102018

Cha

pter

3 |

Im

plem

enta

tion

of N

ew P

olic

ies

Chapter 4

4 Auditing

41 Introduction42 Internal Audit Division

Excise Department of Sri Lanka | Performance Report - 2018

24

41 IntroductionInternal audit unit is entrusted with the responsibility of reporting to the Head of the Department having carried out independent evaluations on the effectiveness of the internal systems of the department and coordinating the Head of Department with the officers who are assigned various departmental duties

Specially Internal Audit Division creates the environment for the Head of Department to take necessary and urgent measures to remedy the risk areas related to financial control having conducted Audit and Management Committees on time with the participation of the Departmental Head and a representative from the Auditor Generalrsquos Department

In addition to the above Internal Audit Division assists to reinforce the existing administrative system having studied the weaknesses in administrative systems through identification and focusing on the risk areas in procedures pursued for achieving departmental goals while implementing internal audit programmes prepared in line with the changes of the management and financial environment which exists in the Department

42 Internal Audit UnitActivities of the Internal Audit Division have been carried out based on the internal audit plan of the year 2018 under the direct supervision of the Commissioner General of ExciseIt has also proposed internal control methods required to avert the defects which could be observed in processes of collecting revenue based on Excise ordinance Excise Notifications Financial Regulations and Establishments codes

Audit Programs conducted in the Year 2018

Offices of the Assistant Commissioner of Excise - Kalutara Kandy Galle Rathnapura

GampahaOffices of Excise Superintendents - Kalutara Hambantota Kandy Galle

Matara Kegalle Ratnapura GampahaExcise Stations - Hambantota Tangalle Padukka Kandy

Elpitiya Negombo Matara Kegalle Ruwanwella Rathanapura Balangoda Poogoda Gampaha Meerigama

Special Operations Bureaus of Excise - Kandy GalleLicensed Premises - 6 licensed premises under the Excise

Stations of Negombo and Galle

Five Management Audit Committee meetings have been conducted under the patronage of the Commissioner General of Excise and the participation of all staff officers in the Excise Head Office and the Audit Superintendent of the Government Audit Unit in the year 2018 Measures have been taken to implement the decisions taken at Management Audit Committee meetings held at the Ministry through all staff officers and to discuss the observations and issues raised by Auditor Generalrsquos queries and internal audit reports for the purpose of strenghthening the internal control of the Department

Internal Audit Division has been able to guide the Department to achieve its aims and targets through all these programs

Cha

pter

4 |

Aud

iting

Chapter 5

5 Accounts Division

51 Introduction52 Revenue Account53 Reward Fund Account54 Appropriation Account (2018)55 Analysis of Income and Expenditure56 Advance Account

Excise Department of Sri Lanka | Performance Report - 2018

26

51 IntroductionThis Department has fulfilled all the duties related to excise revenue on behalf of the Sri Lankan Government in its history of over one hundred years However several of the revenue sources out of which we gathered income had to be transferred to Provincial Councils as per the 13th amendment to the Constitution Revenue Sources thus transferred are as follows

1 Annual Excise License Fees

2 Rent Sales

3 Fines imposed by Courts

Following taxes and fees are charged by the Excise Department

Government Revenue Head Relevant Taxes and Fees

1002-04-01 - All receipts related to Excise Duties

1 Excise Duties

2 Late Charges on Excise Duties

3 Purchase of Spirits (Local and imported)

4 License Fees

5 Excise License Application Fees

6 Renewal of Excise Licenses

7 Transfer of Excise LicensesChange of Names and addresses

8 Charges on Toddy Collecting Centre

1002-06-00 - All receipts related to Tobacco

1 TobaccoTax (Local and imported)

2 License fees for Tobacco Manufacturing

3 Application fees for Tobacco Manufacturing License

4 Renewal of Tobacco Manufacturing Licenses

5 Transfer of Tobacco Manufacturing Licenses Change of Names and addresses

6 Late fees

7 Charges on storing tobacco products

Main tasks carried out by the Accounts Division are as follows

bull Collection of Excise Revenue

bull Incurring Recurrent and Capital Expenses

bull Public Officersrsquo Advance Account Activities

bull Supplying all Departmental Requirements

bull Maintaining the Reward Fund

Following activities are done by the Accounts Division parallel to the process of keeping accounts on the above tasks

bull Preparing the Revenue Accounts for the Excise Revenue

bull Preparing the Departmental Appropriation Account

bull Preparing the Public Officersrsquo Advance Account

bull Preparing the final accounts for the Reward Fund

Cha

pter

5 |

Acc

ount

s Div

isio

n

Excise Department of Sri Lanka | Performance Report - 2018

27

52 Revenue AccountThis department gathers and keep records of the Excise and Tobacco tax income intended for the Sri

Lankan Government revenue Excise revenue of the previous 6 years is given in the following chart

Table 51 - Revenue of Preceding Years

Year Excise Duty (Rs) Tobacco Tax (Rs) Total Tax (Rs)2018 113890332214 45367003 1139356992172017 113214008524 45749663 1132597581872016 120238067703 39819451 1202778871542015 105263548521 34049349 1052975978702014 69087998769 35606823 691236055922013 66008326747 33042507 66041369254

53 Reward Fund AccountExcise Department operates a reward fund which is nourished by the composition fees imposed on acts of violating the excise license regulations and rewards are paid out of this Fund for persons who contribute to said tasks

In addition to the above 15 of the annual income of the reward fund is annually transferred to the Consolidated Fund Receipts for the year 2018 was Rs1778 million and Rs1129 million have been incurred as rewards and other expenses while Rs 325 million has been transferred to the Consolidated Fund

Table 52 ndash Details of the Reward Fund

2018(Rs) 2017 (Rs) 2016 (Rs)Receipts 177875203 133366877 136954590Payments

bull Composition Fees 101516518 76643861 71173912bull To Government Consolidated Fund 32579338 20339024 21933812bull For Special Raids - 600000 771050bull For Trainings and Academic Activities - - 2331515bull For Sports Recreation and Education - 50000 -bull Purchase of library books - - -bull Purchase of Furniture and Equipment - 3939940 1194000bull Purchase of Computers 11400000 - -

Total Expenditure 145495856 101572825 97404289

54 Appropriation Account (2018)All expenses required for fulfilling departmental objectives are made from this account

Table 53 - Appropriation Account

Type of Expenditure Estimated Provision (Rs) Expenditure(Rs)

Personnel Remunerations 671450000 658619293

Other Recurrent 455776000 159066161

Capital 529974000 183786422

Total 1657200000 1001471876

Cha

pter

5 |

Acc

ount

s Div

isio

n

Excise Department of Sri Lanka | Performance Report - 2018

28

55 Analysis of Income and ExpenditureExcise income is generated through two main sources Income generated in the year 2018 is given below

Excise Revenue - 113890332214Tobacco Tax Revenue - 4545367003

Total Revenue - 113935699217

Departmental expenditure can be categorized as recurrent and capital Expenditure incurred in 2018 is as follows

Recurrent Expenditure - 817685455Capital Expenditure - 183786421

Total Expenditure - 1001471876

56 Advance Account This Division provides loan advances for the entire staff of the Department by the Government Officers Advance Account An amount of Rs59837200 has been given out by this account as distress loans for 374 officers special advances for 92 officers and festival advances for 759 in the year 2018

Table 55 - Advance Account Particulars

Description

2018 2017 2016

Amountallocated for the

Department

Actual value

Amount allocated for the

Department

Actual value

Amount allocated for the

Department

Actual value

Receipts 60000000 59837200 45000000 45572284 38000000 37976126

Minimum Receipt Limit 37000000 36442370 34000000 34426562 30000000 31465892

Maximum Debit Limit 250000000 163631147 177000000 140236317 171000000 129234392

Table 56 ndash Acquisition of Capital Assets

Vote No Detail Total Expenditure (Rs)

248-1-1-2102 Furniture and Office Equipment 11235454

248-1-1-2103 Machinery and Plants 17000000

248-1-1-2104 Construction of Buildings i Head Office

ii Regional Offices

47997925 69978561

Cha

pter

5 |

Acc

ount

s Div

isio

n

Chapter 6

6 Law Enforcement

61 Introduction62 Legal Division63 Bureaus of Excise Special Operations

Excise Department of Sri Lanka | Performance Report - 2018

30

61 IntroductionLaw Enforcement Division is under the supervision of the Commissioner of Excise (Law Enforcement) and Deputy Commissioner of Excise (Law Enforcement)

Following activities were monitored by this Division

i Setting detection targets and supervision of Excise Officers

ii Conducting progress review meetings at regional level

iii Recommendation of special commendations

iv Levying composition fees for technical crime reports

v Collecting and analyzing of information on detections

vi Taking necessary actions for public petitions

vii Coordinating with parallel institutions and attending relevant meetings

Department was able to achieve 49312 detection targets rendering a higher contribution for implementing government policy in the year 2018 A large number of massive detections of illegal liquor drugs and imported contraband liquor stocks could be carried out through motivation of Excise Officers attached to the regional stations Special Operations Bureaus and the Narcotic Unit

Rs25362916500 was collected as fines having taken legal actions against 49312 detections carried out in the year 2018 Confiscation of 10000 litres of Spirits with a market value over Rs6 crores imported to the country having submitted forged documents to Sri Lanka Customs was one of the most outstanding detections carried out by the officers attached to the Law Enforcement Division A case was filed in this regard and a fine of Rs350000 was imposed by the Magistrate Courts Negombo

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

31

Tabl

e 6

1 ndash

Det

ails

of D

etec

tions

Dis

tric

t

Exc

ise

Ord

inan

cePo

ison

sOpi

um a

nd D

ange

rous

Dru

gs

Ord

inan

ceTo

bacc

o Ta

x A

ctN

atio

nal A

utho

rity

Act

on

Tob

acco

and

Alc

ohol

Total Noof Detections

UMA

PUML

PUDS

P of U

UST

UPT

UPA

USA

USFL

Cocane

Cannabis

Heroine

Other Narcotic

Drugs

Contraband Cigarettes

Other Tobacco Related

Selling Cigarettes to persons

under age of 21 yrs

Smoking in Public Places

Col

ombo

381

1054

1

461

144

258

202

1736

434

1921

867

00

4220

Kal

utar

a

114

149

1570

623

587

40

6519

096

240

22

00

3160

Gam

paha

98

331

05

921

215

320

51

384

676

418

16

019

150

40K

andy

3215

1165

29

414

286

269

063

112

118

474

5161

431

16M

atal

e

23

3120

0

1210

50

512

80

53

022

10

053

5N

uwar

a- E

liya

3

114

29

120

046

516

40

258

160

085

206

1181

Kur

uneg

ala

204

3133

66

759

432

680

100

525

5422

1930

4054

Putta

lam

791

1358

33

666

07

900

206

180

039

564

7927

3190

Bad

ulla

7

928

4

180

361

012

729

60

30

37

1189

013

81M

onar

agal

a

96

265

316

252

217

736

081

60

050

039

942

Gal

le

21

513

410

91

1637

44

249

644

767

53

101

00

2822

Mat

ara

1521

923

3

031

021

123

40

62

00

048

099

9H

amba

ntot

a

1918

412

10

439

016

815

20

102

50

131

84

1045

Rat

hnap

ura

61

153

1203

7

332

6218

042

55

5025

354

1729

Keg

alle

95

1813

65

709

025

00

60

01

20

4116

32A

nura

dhap

ura

471

117

95

3425

323

960

107

301

911

08

2616

Polo

nnar

uwa

3612

419

0

10

4250

030

00

11

03

595

Jaffn

a9

29

58

711

551

175

03

00

162

850

147

143

3090

Vavu

nia

0

03

17

511

00

353

05

00

36

154

5755

1M

anna

r

10

2

623

018

100

130

00

1929

170

291

Kill

inoc

hchi

7

096

99

253

02

00

00

019

960

457

6M

ulai

thiv

u3

220

1

018

92

33

03

00

388

028

483

Bat

icol

a6

437

51

40

998

02

00

125

351

216

606

Am

para

00

10

5627

211

659

036

62

539

624

67

1112

Trin

com

alee

180

332

0

710

2997

012

00

314

2724

645

Nar

cotic

- Uni

t

00

4

00

00

142

466

622

16

00

011

15B

SO25

129

1631

4

240

690

304

017

13

91

00

2586

Tot

al 1

814

83

9 2

122

4 9

1

760

5

502

3

1 2

450

323

0

212

361

6

217

1

48

21

39

1

331

10

36

1

866

4

931

2

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

32

Note- Definitions of Acronyms used in the Table 61UMA= Unlawful Manufacture of ArrackPUML= Possession of Unlawfully Manufactured LiquorPUDS= Possession of Unlawfully Distilled SpiritP of U= Possession of UtensilUST= Unlawful Sale of ToddyUPT= Unlawful Possession of ToddyUPA= Unlawful Possession of ArrackUSA= Unlawful Sale of ArrackUSFL= Unlawful Sale of Foreign Liquor

62 Legal DivisionLegal Division operated under the direct supervision of the Additional Commissioner General of Excise (Revenue Policies amp Administration)

Scope of this Division includes supplying and forwarding required information pertaining to cases filed by licensees and Excise Officers to the Attorney Generalrsquos Department appearing before the Courts for such cases representing the Commissioner General of Excise and rendering legal assistance for notifications circulars rules and regulations issued by the order of Commissioner General of Excise

Moreover it works in collaboration with the Attorney Generalrsquos Department Legal Draftsmenrsquos Department and other relevant institutes and departments and take necessary actions related to legal issues of regional excise stations and licensed premises

Table 62 ndash Classification of Cases

Classification of Cases Noof Cases in 2018

Supreme Court Cases 05

Appeal Court Cases 07

63 Bureaus of Excise Special OperationsNarcotic Unit Colombo has been established for controlling narcotic drugs covering the whole island and the Special Operation Bureau Colombo has also been established for detection of islandwide illegal liquor and drugs as well as the discrepancies of licensees and taking actions against them In addition to the above four other special operations bureaus

have been established in CentralNorth Western Southern and North Central Provinces All these units operate under the supervision of the Commissioner General of Excise Commissioner of Excise (Law Enforcement) and the Deputy Commissioner of Excise (Law Enforcement)

bull Excise Narcotic Law Enforcement Unit

The Narcotics Unit which was established in November 1985 for the purpose of enforcing the Law under the Poisons Opium and Dangerous Drugs Ordinance has been operating in No 15 Park Avenue Colombo 08 since 10032016

1115 detections have been carried out by the Narcotics Unit during the year 2018 out of which 1091 detections were on narcotic drugs while 622 detections were on Heroine and 466 detections on Ganja Cannabis In addition to the above 03 detections on other drugs18 detections under the Excise Ordinance and 06 detections under Tobacco Tax Act have been carried out Rs 68 Million has been charged as fines for the cases filed in the High Courts and the Magistrate Courts with respect to the above raids

bull Special Operations Bureau (Colombo)

This Bureau which functions as a Unit of curbing all excise crimes in the island based on complaints received to the Commissioner General of Excise from the general public has carried out 2586 detections and the Rs232 million of fines have been collected 73 Technical Crime Reports have been submitted by this Bureau related to violation of conditions by licensed premises within the year and a composition fee of Rs15 million has been accumulated to the government by the end of the year 2018

bull Special Operations Bureau - (Central Province)

A total sum of Rs80 million has been earned to the Government by this unit as fines having conducted 1632 successful raids including 26 raids on narcotic drugs and illicit liquor distillation

This bureau has submitted 02 Technical Crime Reports with respect to the violations of conditions by licensed

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

33

premises and added Rs 60000 to the excise income by the end of the year 2018

bull Special Operations Bureau - (Southern Province)

Southern Provincial Special Operations Bureau is established in Galle for carrying out operations in the Southern Province

This unit has been able to carry out 1394 successful detections during the year under review and add Rs72 million worth fines to the Government having filed cases against them

In addition to the aboveit has been able to bring in a composition fee of Rs12 million through 21 Technical Crime Reports pertaining to violations of conditions by licensed premises

bull Special Operations Bureau - (North Central Province)

North Central Provincial Special Operations Bureau

which is located in Anuradhapura city for conducting its operations in Northern amp North Central Province

This unit has been able to carry out 1338 detections during the year under review and charged Rs100 million as fines through cases filed based on said detections

bull Special Operations Bureau - (North Western Province)

North Western Provincial Special Operations Bureau is located in Kurunegala City

This unit has been able to carry out 1607 successful raids during the year under review It has earned Rs108 million worth fines having filed cases based on these detections Further Rs 02 million has been accumulated to the government as composition fees having submitted 12 Technical Crime Reports against licensed premises which have breached excise conditions

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

34

Tabl

e 6

3 ndash

Det

ails

of D

etec

tions

Car

ried

Out

by

the

Spec

ial O

pera

tions

Bur

eaus

Uni

t

Exc

ise

Ord

inan

ce

Pois

onsO

pium

an

d D

ange

rous

D

rugs

O

rdin

ance

Toba

cco

Tax

Act

Nat

iona

l A

utho

rity

Act

on

Tob

acco

and

A

lcoh

ol

Total Noof Detections

UMA

PUML

PUDS

P of U

UST

UPT

UPA

USA

USFL

Cocane

Cannabis

Heroine

Other Narcotic Drugs

Contraband Cigarettes

Other Tobacco Related

Selling Cigarettes to persons under

age of 21 yrs

Nar

cotic

- -

4 -

-

-

-

-

14

466

622

3 6

- -

-

1115

SO

B(C

entra

l)26

411

01 -

2521

01

4519

212

50

81

00

1632

SO

B (

NW

P)

9311

1344

- 0

310

537

3827

49

80

016

07

SO

B(S

outh

ern)

90

7847

9 -

382

417

544

125

210

50

00

1394

SO

B(N

CP)

19

31

966

- 49

63

973

245

06

20

013

38

SO

B(C

olom

bo)

251

29

163

1 -

4 24

0 6

90

304

17

1 3

9 1

- -

2586

Tota

l65

3

123

5

525

- 8

1 56

9 14

32

4 1

061

582

662

20

43

12

- -

967

2

Not

e-

Def

initi

ons o

f Acr

onym

s use

d in

the

Tabl

e 6

3U

MA

= U

nlaw

ful M

anuf

actu

re o

f Arr

ack

PUM

L= P

osse

ssio

n of

Unl

awfu

lly M

anuf

actu

red

Liqu

orPU

DS=

Pos

sess

ion

of U

nlaw

fully

Dis

tille

d Sp

irit

P of

U=

Poss

essi

on o

f Ute

nsil

UST

= U

nlaw

ful S

ale

of T

oddy

UPT

= U

nlaw

ful P

osse

ssio

n of

Tod

dyU

PA=

Unl

awfu

l Pos

sess

ion

of A

rrac

kU

SA=

Unl

awfu

l Sal

e of

Arr

ack

USF

L= U

nlaw

ful S

ale

of F

orei

gn L

iquo

r

Cha

pter

6 |

Law

Enf

orce

men

t

Chapter 7

7 Revenue Operations Division

71 Introduction72 Information Technology Division 73 Revenue Operations Division74 Types of Excise Licenses 75 Excise Licenses which operated in the year 2018

Excise Department of Sri Lanka | Performance Report - 2018

36

71 IntroductionRevenue Operations Division is operated by two Deputy Commissioners of Excise under the supervision of the Commissioner General of Excise and the Deputy Commissioner of Excise (Revenue Operations and Law Enforcement) VizDeputy Commissioner of Excise (Revenue Licenses) and Deputy Commissioner of Excise (Supply Chain Regulations amp IT)

72 Information Technology UnitThis unit has been established under Deputy Commissioner of Excise (Supply Chain Regulations amp IT)

This unit extends its assistance to monitor and maintain the software system (LRARS) which operates in the license division for registration and issuing of liquor licenses and thereby contributes to provide customers a faster service

Further updating and maintaining the official web site is one of the key roles of the IT division and the website is being redesigned with the intension of providing a higher customer service

Feeding data to the software pertain to payment of rewards to the officers serving in the Department and obtaining relevant reports are done by this unit and Rs82466139 of reward allowances for officers have been calculated with computer assistance for Rs 133474335 of composition fees charged with respect to 4952 Technical Crime Reports and submitted to the Accounts Division for the year 2018

In addition to the above IT Unit extends its services by way of identifying the IT requirements of the Department gathering relevant information assisting the Technical Evaluation Committees and by resource contribution for IT training courses

Necessary measures are being taken to obtain IT assistance to the Department under the Public Sector Efficiency Strengthing Project (PSESP) which is implemented by the World Bank and the Europian Union Approval of the Ministry of Finance has been granted to receive an IT Solution to the Excise Department and the consent has been expressed by the Information amp Communication Technology Agency

to render the required consultancy and resources for this endeavor Accordingly as the initial phase of the above a web interface has been created by our department for the RAMIS Project implemented by the Department of Inland Revenue

73 Revenue Operations UnitThis Division operates under the supervision of the Deputy Commissioner of Excise (Revenue Licenses) It carries out tasks related to granting approval to Divisional Secretaries to issue licenses for selling liquor directly issuing licenses for liquor manufactories distilleries storeswarehouses and vinegar manufactories issuing new licenses annual renewals and related tasks granting approval for all activities of the liquor industry including manufacturing of liquor and issuing of spirits In addition to above it issues all island liquor transport permits and also maintains files pertain to all liquor licenses

74 Types of Excise LicensesTypes of Excise licenses issued by this Department-

FL 1 Licence to manufacture malt liquorFL 1 A Licence to manufacture country

made foreign liquorFL1 B Licence to manufacture milk punch

andor wineFL1 C Licence to manufacture country

made foreign spirits from spirits distilled from the coconut or any of its products other than toddy

FL 3 Wholesale Licence for liquorFL 4 Retail Licence for liquorFL 5 Foreign Liquor Tavern License FL 7 Hotel LicenceFL 8 Hotel Bar LicenceFL 9 Entertainment Bar Licence for

CinemasFL 10 Railway Restaurant LicenceFL 11 Restaurant LicenceFL 12FL 13

Rest House LicenceProprietary Club License

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

37

FL 13 A Members only ClubsSocial Club Licence

FL 14 Occasional LicenceFL 15 Supplementary Licence to extend the

hours of saleFL 16 Auctioneerrsquos LicenceFL 17 Rectified Spirits LicenceFL 18 Medicated Wine Licence

FL 22 A Licence for retail sale of Beer Ale Stout and Wine

FL 22 B Licence for consumption of Beer Ale Stout and Wine at the premises

Special Licence issued under the Excise Notification 936

Licence for Storage and Warehouses

Licence for distributing (Manufacturersrsquo Wholesale) ArrackBeerForeign liquor

Licences for manufacturing Industrial Products usingEthyl Alcohol

Licence for selling wine spirits

Licence for the importation and possession of non- potable spirit

Licence for manufacturing amp selling processed Molasses Palmyra Special Coconut Arrack and or for manufacture amp issue to the wholesale outlets

Distillery License

License to manufacture Vinegar

License for bottling toddy

License to collect toddy

License for bottling

License for production and sale of fermented toddy

License for exporting liquor

License for importing foreign liquor

License for Toddy Taverns sold by Tender

License for importing foreign liquor

License for manufacturing tea cider

Toddy and Arrack licence for Estate Canteens

Special Three year approval for hotels (Boutique Villas)

Auxiliary Licenses

bull License for selling Arrack (AFL 1AFL2 AFL3 AFL4)bull License for selling bottled toddy

75 Excise Licenses issued amp operated in the year 2018

Table 71 Number of Distillery and Manufactory Licenses operated in the financial year of 2018

Table 72 Number of foreign liquor Licenses operated in the financial year of 2018

Table 73 Number of foreign liquor Licenses operated in the financial year of 2018

Table 74 New Licenses issued from 2006 to 2018

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

38

Tabl

e 7

1 N

umbe

r of

Dis

tille

ry a

nd M

anuf

acto

ry L

icen

ses O

pera

ted

in th

e Fi

nanc

ial Y

ear

of 2

018

Dis

tric

tL

icen

ses

for

Spir

it D

istil

leri

es

Lic

ense

s fo

r Arr

ack

Man

ufac

tori

es

Lic

ense

s for

Cou

ntry

m

ade

fore

ign

liquo

r m

anuf

actu

ring

lice

nses

Lic

ense

s for

m

anuf

actu

ring

med

icin

al

prep

arat

ions

incl

udin

g E

au-d

e-co

logn

e

Lic

ense

s fo

r Vin

egar

M

anuf

acto

ries

Bee

r M

anuf

actu

ring

L

icen

ses

AM

06G

rand

To

tal

Col

ombo

16

223

--

1244

Gam

paha

27

47

-1

1031

Kal

utha

ra4

53

31

-4

20K

andy

13

11

--

915

Mat

ale

--

--

--

--

Nuw

araE

liya

--

--

--

55

Gal

le-

--

--

-5

5M

atar

a-

-2

--

--

2H

amba

ntot

a-

--

--

-3

3Ja

ffna

33

--

--

410

Man

nar

--

--

--

--

Vavu

niya

--

--

--

33

Kili

noch

chi

--

--

--

--

Bat

tical

oa-

--

--

-5

5A

mpa

ra1

--

--

--

1Tr

inco

mal

ee-

--

--

-3

3K

urun

egal

a1

1-

--

16

9Pu

ttala

m1

1-

--

-5

7A

nura

dhap

ura

--

--

--

77

Polo

nnar

uwa

--

--

--

11

Bad

ulla

-2

--

--

68

Mon

arag

ala

2-

--

--

-2

Rat

hnap

ura

--

--

--

66

Keg

alle

--

--

--

--

Mul

laiti

vu-

--

--

--

-To

tal

1628

1234

12

9418

7

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

39

Tabl

e 7

2 N

umbe

r of

For

eign

Liq

uor

Lic

ense

s Ope

rate

d in

the

Fina

ncia

l Yea

r of

201

8

Distr

ict

Fore

ign

Liqu

or

whole

sales

lic

ence

s FL-

3

Fore

ign

Liqu

or R

etail

licen

ses F

L-4

Fore

ign L

iquo

r Ta

vern

Lice

nse

FL-5

Hotel

Li

cens

es

FL-7

Hotel

bar

Lice

nses

FL-

8En

terta

inm

ent

bar l

icens

es F

L-9

Railw

ay

resta

uran

t FL

-10

Resta

uran

t FL

-11

Rest

Hous

e FL

-12

Prop

rieta

ry

Club

Li

cens

e-FL

13

Mem

bers

On

ly Cl

ub

licen

ses

FL13

A

Recti

fied

sprit

s lic

ense

FL

-17

Gra

nd

Tota

l

Col

ombo

2119

53

8316

906

0121

22

142

-73

5G

ampa

ha10

119

-93

113

3-

893

-2

143

3K

alut

hara

224

144

725

-13

5-

1-

167

Kan

dy1

793

5773

1-

264

16

125

2

Mat

ale

-27

-32

36-

-12

1-

1-

109

Nuw

araE

liya

111

25

2629

1-

243

-3

-20

4G

alle

349

-82

82-

-25

1-

2-

244

Mat

ara

-32

-30

293

-14

3-

8-

119

Ham

bant

ota

117

-22

213

-2

1-

--

67Ja

ffna

230

-10

11-

-10

--

5-

68M

anna

r-

4-

22

--

31

-1

-13

Vavu

niya

-11

-5

61

-4

1-

--

28K

ilino

chch

i-

--

22

--

--

--

-4

Bat

tical

oa1

22-

1214

--

71

--

-57

Am

para

121

-11

11-

-5

1-

1-

51Tr

inco

mal

ee1

13-

1419

2-

7-

--

-56

Kur

uneg

ala

156

-23

232

-23

4-

--

132

Putta

lam

-33

211

113

-8

4-

1-

73A

nura

dhap

ura

246

-30

32-

-5

1-

--

116

Polo

nnar

uwa

-16

-18

20-

-6

1-

--

61B

adul

la1

50-

3130

1-

193

-2

-13

7M

onar

agal

a-

24-

1819

--

72

-1

-71

Rat

hnap

ura

161

-12

194

-15

31

--

116

Keg

alle

-37

-17

173

-15

1-

2-

92M

ulla

itivu

-1

-2

2-

-3

--

--

8To

tal

4910

8014

705

862

381

554

463

782

3413

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

40

Tabl

e 7

3 N

umbe

r of

fore

ign

liquo

r L

icen

ses o

pera

ted

in th

e fin

anci

al y

ear

of 2

018

Dis

tric

t

Bee

r A

le S

tout

an

d w

ine

licen

se

for

reta

il sa

le

22A

Bee

r A

le S

tout

an

d w

ine

licen

se fo

r co

nsum

ptio

n in

the

prem

ises

22B

Spec

ial T

hree

Ye

ar A

ppro

val f

or

Bou

tique

Vill

as

Est

ate

Can

teen

Se

lling

Arr

ack

Todd

y Ta

vern

Lic

ense

s

Est

ate

Can

teen

Se

lling

Tod

dy

Bot

tled

Todd

y M

anuf

acto

ry

Lic

ense

s

Arr

ack

Who

lesa

le

licen

ses

Gra

nd

Tota

l

Col

ombo

3018

21-

--

--

69G

ampa

ha43

428

--

--

-93

Kal

utha

ra8

89

-1

1-

431

Kan

dy15

135

-2

2-

-37

Mat

ale

912

7-

--

--

28N

uwar

aEliy

a16

45

-5

--

-30

Gal

le5

1713

--

--

-34

Mat

ara

11

5-

--

--

7H

amba

ntot

a-

46

--

--

111

Jaffn

a-

-2

--

--

-2

Man

nar

11

--

24-

--

26Va

vuni

ya3

--

-41

--

-44

Kili

noch

chi

--

--

50-

--

50B

attic

aloa

92

12-

6-

-3

32A

mpa

ra-

--

--

--

--

Trin

com

alee

21

3-

3-

-1

10K

urun

egal

a16

4-

-5

--

-25

Putta

lam

157

2-

24-

--

48A

nura

dhap

ura

25

2-

1-

-1

11Po

lonn

aruw

a4

2-

--

--

-6

Bad

ulla

162

--

25

--

25M

onar

agal

a7

6-

--

--

-13

Rat

hnap

ura

25

-2

22

--

13K

egal

le5

5-

--

--

-10

Mul

laiti

vu-

--

-24

--

-24

Tota

l20

915

910

02

190

10-

1067

9

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

41

Table 74 - New Licenses issued from 2006 to 2018

Year Number of New Licenses issued

2006 35

2007 42

2008 36

2009 40

2010 51

2011 41

2012 55

2013 62

2014 83

2015 52

2016 38

2017 10

2018 74

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Chapter 8

8 Excise Duties on Locally Manufactured Liquor Spirits Tobacco amp Cigarettes

81 Introduction82 List of Licensed Liquor Manufacturers83 List of Liquor Manufacturers with Suspended Licenses 84 List of Licensed Distilleries 85 List of Licensed Stores and Warehouses 86 List of Licensed Vinegar Manufacturers 87 List of Excise Licensees for Manufacturing Industrial Products88 Liquor Production and Tax Income in 201889 Spirit Manufacturing issuing in 2018 810 Tobacco Tax811 Income Analysis

Excise Department of Sri Lanka | Performance Report - 2018

44

81 Introduction

Calculation of liquor tax income and operating the relevant computer data as well as maintenance of reports data and documents pertaining to liquor manufactories warehouses and distilleries are carried out by the Revenue Division under the supervision of the Commissioner General of Excise and the Deputy Commissioner of Excise (Revenue and License)

Liquor manufactories warehouses and distilleries toddy taverns and vinegar manufactories operate under full supervision of the Excise Department Local liquor (Arrack) Country Made Foreign Liquor Wine Sake Bottled Toddy and Beer are manufactured in manufactories Arrack and foreign liquor are considered as hard liquor while toddy wine and beer are considered as soft liquor

Ethyl Spirits are manufactured in Distilleries the spirits manufactured in Sri Lanka are categorized as Rectified Spirits Coconut Spirits and Palmyrah Spirits Coconut and Palmyrah Spirits are distilled from Coconut and Palmyrah toddy while rectified spirits are distilled in Sevenagala and Palwatta Distilleries from Molasses which is a byproduct of sugar production

Rectified spirits are manufactured using the byproduct which is produced in the process of manufacturing Sake with corn starch as the base Further Ethyl Spirits are imported for liquor manufacturing and for industrial purposes

05 liquor manufactories namely Seeduwa Bandarawatta Seeduwa new warehouse Kalutara warehouse No01 Nawayalathenna Warehouse and Badulla warehouse operated under Distilleries Company of Sri Lanka (Pvt) Ltd and 02 manufactories namely Walisara and Aluthgama operated under WMMendis Company In addition to above 16 liquor manufactories are being operated in Sri Lanka at present

82 List of Licensed Liquor Manufacturers

I Distilleries Company of Sri Lanka Ltd 110 Norris Canal Road Colombo 10

II Rockland Distilleries LtdNo16024 Kirimandala Mawatha Colombo 05

III International Distillers Ltd Kotalawala Kaduwela

IV WM Mendis amp Company Ltd Welisara Ragama

V Periceyl Company (Pvt) Ltd No 110 Norris Canal Road Colombo 10

VI V A Distilleries (Pvt) LtdNo324High LevelRoad Galagedara Padukka

VII Acme Lanka Company LtdNo731 Old Road Hanwella

VIII Classic Distilleries (Pvt) Ltd No565 Mihindu MawathaMalambe

IX Manori Lanka Company (Pvt) Ltd No2771 Jayamalapura Gampola

X Nippon Expo Company Ltd No 152 Nagahakandawatta Palugama Dompe

XI Randenigala Distilleries Ltd No 25586 Korathota Kaduwela

XII Sri Lanka Distilleries Ltd Mestiya Wadduwa(No operation in 2016)

XIII Scotland Distilleries Company Ltd Passara Road Vineethagama Badulla

XIV Thikkam Distilleries Wadamarachchi Palmyrah Coconut Development Society Alwai Point Pedro (No operation in 2016)

XV Uva Glen Company (Pvt) Ltd Millewa Moragahahena

XVI Valikamam Distilleries Walikamam Palmyrah Coconut Development Society Navali Maipay

XVII Varani Distilleries Ltd Thenmaarachchi Palmyrah Coconut Development Society Point Pedro RoadWarani

XVIII Synergy Hotel amp Holdings (Pvt) Ltd Payagala

XIX Royal Casks (Pvt) Ltd Galagedara PadukkaXX Asia Pacific Brewery (Lanka) Ltd

MawathagamaXXI Lion Brewery Ltd No 254 Colombo Road

BiyagamaXXII Hingurana Distilleries (Pvt) Ltd

Samanabadda ThittapattaraXXIII Randiya Marketing Services (Pvt) Ltd No

7 Morukkuliya Mawatha Dankotuwa

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

45

83 List of Liquor Manufacturers with Suspended License

I Wayamba Distilleries (Pvt) Ltd ndash Malkaduwawa Kurunegala

84 List of Licensed Distilleries I Distilleries Company of Sri Lanka PLC

Seeduwa11 Seeduwa Distillery - Seeduwa12 Beruwala Distillery - Beruwala

II WM Mendis amp Company Ltd - Aluthgama

III Sri Lanka Distilleries Mestiya Wadduwa

IV Rockland Distilleries - Marawila

V Acme Distilleries - Wijeratna Watta Dummalasooriya

VI Palwatta Distilleries - Palwatta

VII Sewanagala Distilleries ndash Sewanagala

VIII Royal Casks Distillerie-s Galagedara

IX Varani Distilleries-Thenmaarachchi Palmyrah Coconut Development Society

X Walikamam Palmyrah Coconut Development Society

XI Hingurana Distillery Korambe Dompe

XII Cooperative Distillery - Payagala

XIII Thikkam Distillery - Wadamarachchi Palmyrah Coconut Development Society- Point Pedro

XIV Galoya Plantation Ltd- Ampara

85 List of Licensed Stores and Warehouses

01 Distilleries Company of Sri Lanka PLC i Seeduwa Old Warehouse ii Seeduwa Warehouse No03 iii Kalutara Warehouse No02 iv Mirishena Warehouse v Thekkawatta Warehouse vi Nawayalathenna Warehouse

02 W M Mendis amp Company Ltd - i Walisara Warehouse ii Moragalla Warehouse

03 Periceyl Company (Pvt) Ltd Nawayalathenna Warehouse

04 Rockland Distilleries i Marawila Warehouse ii Thittapattara Warehouse

05 International Distilleries- East India Warehouse Kothalawala Kaduwela

06 Walikamam Palmyrah Coconut Development Society- Walikamam Warehouse

07 Wadamarachchi Palmyrah Coconut Development Society - Thikkam Warehouse

08 Thenmaarachchi Palmyrah Coconut Development Society- Warani Warehouse

86 List of Licensed Vinegar Manufacturers I CDFonseka amp Sons (Pvt) Ltd - Eluwila

Panadura

II Yasara Vinegar ManufacturersndashVimal Vila Siripathi Para Kaluwamodara Aluthgama

III Anuja Vinegar ManufacturersndashPitahena Beruwala

IV Ranviru Vinegar ndash Kande Vihara RoadKaluwamodara Aluthgama

V Sudu Pol Vinegar - Aluthgama Kaluwamodara

VI RGMarketing Vinegar Manufacturers-Darga Town

VII Saviya Vinegar Manufacturers- Payagala

87 List of Excise Licencees for Manufacturing Industrial Products

i International Cosmetics (Pvt) Ltd No146 Dawson Street Colombo

ii Ansell Lanka Pvt Ltd Biyagama Export Processing Zone Biyagama

iii Interfarm (Pvt) Ltd Madapatha Street Piliyandala C

hapt

er 8

| E

xcis

e D

utie

s on

Loc

ally

Man

ufac

ture

d L

iquo

r Sp

irits

Tob

acco

amp

Cig

aret

tes

Excise Department of Sri Lanka | Performance Report - 2018

46

iv Plant Lipids (Pvt) Ltd No60 Sir Anagarika Darmapala Mawatha Colombo 03

v Astern Ltd No688 Galle Road Ratmalana

vi 609 Manufactures No117 Darmapala Mawatha Baddegama Pita Kotte

vii Naturersquos Beauty Creations No643 Kidelpitiya Puswelhena Millawa Horana

viii HDDESExtracters (Pvt)Ltd No309 Jayantha Weerasekara Mawatha Colombo 10

ix Beauty Expert (Pvt) Ltd No73 2nd Floor Majestic City Colombo 04

x Department of Indigenous Medicines Colombo Municipal Council Maradana Colombo -10

xi Sri Lanka Ayurvedic Drugs Corperation No94 Old Kotte Road Navinna Maharagama

xii Hemas Manufacturing LtdNo36 Bristol Street Colombo -01

xiii Ceylon Cold Stores No01 Justice Akbar Mawatha Colombo -10

xiv Pilapitiya Ayurvedic Manufactures Amupitiyahena Kuda Oduwa Hoarana

xv Tropic Fishery (Pvt) LtdNo161 Tammita Street Negambo

xvi FDKLanka Drugs Company Ring Road 2nd Phase Export Processing Zone Katunayake

xvii Bimal Herbal (Pvt) Ltd No02 Abaya Road Kolonnawa

xviii Harumi Holdings (Pvt) Ltd Poruwathanda Horana

xix CBLFoods International (Pvt) Ltd POBox 01 Habarakada Road Ranala

xx PBMorawaka and Sons Kottawa Pannipitiya

xxi Goya Medicines (Pvt) Ltd No45 D7 Kahatagahawatte Meegoda

xxii MSJIndustries Lanka (Pvt) Ltd No16

Aluth Mawatha Colombo 15

xxiii Siddhalepa Ayurvedic Hospital No106A Templers Road Mount Lavinia

xxiv Swarna Herbal Products Udumpitigama Dompe

xxv State Pharmaceutical Corporation No11 Sir John Kotalawala Mawatha Kandawalawatte Ratmalana

xxvi Unilever Sri Lanka Limited No258 Vincent Perera Mawatha Colombo -14

xxvii Link Natural Products (Pvt) Ltd No199 Kew Road Colombo 02

xxviii Eastern Pharmaceuticals Kirinda Puhulwella

xxix Eastern Pharmaceuticals (Ayurvedic) Kirinda Puhulwella

xxx Deepani Enterprises No53 IDB Pallekelle

xxxi Swadeshi Industrial Works PLCNo57 Colombo Road Kandana

xxxii Hemsons International (Pvt) Ltd Hemas Building No36 Bristle Street Colombo 01

xxxiii Majestic Food amp Chemists Exports (Pvt) Ltd No337 Damukanda Dompe

xxxiv Sithumina Industries No6525 Nawala Rajagiriya

xxxv Fonterra Sri Lanka New Kandy Road Biyagama

xxxvi Welcome Chemicals (Pvt) Ltd Sedawatta Road Wallampitiya

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

47

88 Liquor Production and Tax Income in 2018Rs 3300= per Proof litter was charged as the Excise Tax in the year 2018

Table 81 Molasses Arrack

Liquor Manufacturer

From January 1st to December31st

Quantity (Absolute Litres)

Tax Income(Rupees)

International Distilleries Ltd 448385923 1479673546

Perecyl Ltd 19938340 65796522

Manori Lanka Ltd 4875548 16089308

Randenigala Distilleries Ltd 5106056 16849984

Uva Glen (Pvt) Ltd 18101652 59735451

Classic Distilleries (Pvt) Ltd 16690330 55078089

WM Mendis amp Co Ltd 205936110 679589163

Rockland Distilleries (Pvt) Ltd 411154401 1356809523

Nippon Expo Ltd 13201222 43564032

Royal Casks (Pvt) Ltd 91861615 303143329

V A Distilleries (Pvt) Ltd 35334559 116604044

Scotland Distilleries Ltd 50065430 165215919

Total 1320651190 4358148910

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

48

Table 82 Coconut amp Processed Arrack

Liquor Manufacturer

Coconut amp Processed

Quantity (Absolute Litres)

Tax Income(Rupees)

Distilleries Company of Sri Lanka Ltd 936181408 3089398646

WM Mendis amp Co Ltd 85187181 281117697

International Distilleries Ltd 240729356 794406874

Rockland Distilleries Ltd 616731600 2035214280

Manori Lanka (Pvt) Ltd 17386673 57376020

Nippon Expo Ltd 3217507 10617773

Randenigala Distilleries Ltd 2391521 7892019

Acme Lanka Ltd 223123303 736306899

Scotland Distilleries Ltd 84924 280249

Classic Distilleries (Pvt) Ltd 2687238 8867885

Total 2127720710 7021478342

Table 83 Special Arrack

Liquor ManufacturerSpecial

Quantity (Absolute Litres)

Tax Income(RsCts)

Distilleries Company of Sri Lanka Ltd 15954072800 52648440240

Perecyl Co Ltd 463507620 1529575146

WM Mendis amp Company Ltd 224434425 740633602

International Distilleries Ltd 1072926834 3540658552

Rockland Distilleries Ltd 219612092 724719903

Uva Glen Pvt Ltd 108195333 357044598

V A Distilleries (Pvt) Ltd 324655171 1071362064

Nippon Expo Ltd 112135554 370047262

Randenigala Distilleries CoLtd 63093413 208208262

Acme Lanka Company Ltd 669228774 2208454954

Synergy (Pvt) Ltd 47034243 155213001

Scotland Distilleries Ltd 85937181 283592697

Hingurana Distilleries Ltd 528229621 1743157749

Classic Manufaturers 13142495 43370233

Manori Lanka (pvt) Ltd 9912731 32712012

Total 19896118290 65657190275Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

49

Table 84 Palmyrah Arrack

Liquor ManufacturerPalmyrah

Absolute Litres Tax Income(Rupees)

Thikkam Distillery 7805175 25757077

Valikamam Distillery 25077664 82756291

Varani Distillery 8319381 27453957

Scotland Distilleries Company 427842 1411878

Total 4163006 137379203

Table 85 Country Made Foreign Liquor

Liquor ManufacturerCountry Made Foreign Liquor

Absolute LitresTax Income

(Rupees)

Higurana Distilleries 12888811 42533076

Pericyl Company (Pvt) Ltd 486468740 1605346842

WM Mendis amp CoLtd 52395516 172905202

International Distilleries Ltd 707755567 2335593371

Rockland Distilleries (Pvt) Ltd 522576478 1724502377

VADistilleries (Pvt) Ltd 52034983 171715443

Nippon Expo 421872 1392177

Total 1834541970 6053988488

Table 86 Malt Liquor (Beer) Production Alcohol Percentage Below 5

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Asia Pacific Brewery Lanka Ltd(Heineken Lanka)

105403954 252969489

Lion Brewery Ltd 1424184047 3418041713

Total 1529588000 3671011202

Table 87 Malt Liquor (Beer) Production Alcohol Percentage Above 5

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Asia Pacific Brewery Lanka Ltd(Heineken Lanka)

1508476520 3620343648

Lion Brewery Ltd 8219872582 19727694196

Total 9728349102 23348037844

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

50

Table 88 Wine Production

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Lanka Wine Company-Local 3842117 9221080

Total 3842117 9221080

Table 89 Sake Production

ManufacturerFrom January 1st to December31st

Quantity (Bulk Litres) Tax Income (Rupees)

Royal Casks (Pvt) Ltd 182960316 18296031

In the year 2018 Tax on Sake production has been calculated per proof litre basis

bull Bottled Toddy Production

Table 810 List of Bottled Toddy Manufacturers Production and Tax Income

Manufacturer Quantity (Bulk Litres) Tax Income (Rupees)

Wayamba Super Bottled Toddy -Madampe - - Eagle Bottled Toddy - Madampe 404685000 20234250 Singha Bottled Toddy - Madampe 479240300 23962015 Manori Lanka BottledToddy- Madampe - - Nemta Bottled Toddy - Madampe 382855000 19142750Golden Eagle - Madampe - - New Manori Lanka- Madampe 744265000 37213250 TSR Bottled Toddy -Marawila 487380000 24369000 TSR (New) Bottled Toddy Manufactory - - Horse Power Bottled Toddy -Marawila - - Shooting Star Bottled Toddy -Marawila 465980000 23299000 Commander Bottled Toddy -Marawila - - Camel Bottled Toddy -Colombo 11730000 586500 Three Lion Bottled Toddy -Badulla 470739750 23536987 AMP Bottled Toddy-Kochchikade - - New Commander Bottled Toddy -Chilaw 36650000 1832500 Jaffna Palm Development Co-operative 27197500 1359875 Welanei Palm Development Co-operative - - AriyalaiPalm Development Co-operative - - Kopai Palm Development Co-operative 63808750 3190437 Chankanei Palm Development Co-operative 77811875 3890593 Manipai Bottled Toddy Manufactory 29483125 1474156 Pandatiarippu Palm Development Co-operative 55147500 2757375 Kayts Palm Development Co-operative 41240000 2062000 Kareinagar Palm Development Co-operative 50416875 2520843 Valikamam Bottled Toddy Manufactory 46213125 2310656

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

51

Chavakachcheri Palm Development Co-operative 87113125 4355656 Kodikamam Palm Development Co-operative 90213125 4510656 Warani Palm Development Co-operative 41600625 2080031 Chunnakam Palm Development Co-operative 96510125 4825506 Kondavil Bottled Toddy Manufactory 50653125 2532656 Thellipalai Bottled Toddy Manufactory 74679375 3733968 Atchuvely Bottled Toddy Manufactory 38704375 1935218 Point Pedro Palm Development Co-operative - - Karaveddi Bottled Toddy Manufactory - - Kilinochchi Bottled Toddy Manufactory 361238125 18061906 Thunukkai Bottled Toddy Manufactory 117053750 5852687 Pudukudiriruppu Bottled Toddy Manufactory 100830625 5041531 Mullai West Bottled Toddy Manufactory 81875000 4093750 Mullai East Bottled Toddy Manufactory 52898125 2644906 Poonagari Bottled Toddy Manufactory 90720000 4536000 Total 5158933300 257946658

89 Production Issuing of Spirits in 2018

bull Production of Spirits distilled from Coconut Toddy

Table 8 11 Quantity of Spirits distilled from Coconut Toddy

Distillery Quantity of Pure Toddy Received for Distillation

Quantity of Spirits Manufactured (Absolute Litres)

Acme Lanka Distillery 3456144800 239296900

Mendis Distellery- Moragalla 1986375300 152070000

Beruwala Distillery 3275181000 250883300

Cooperative Distillery 1653037500 113291400

Mestiya Distillery 4380148000 315713700

Rockland Distillery 7690133000 695029500

Seeduwa Distillery 7177267300 534795700

Total 29618286900 2301080500

bull Production of Spirits Distilled from Palmyrah Toddy

8 12 Quantity of Spirits distilled from Palmyrah Toddy

DistilleryQuantity of Pure Toddy Received

for Distillation Quantity of Spirits

Manufactured (Absolute Litres)

Thikkam Distillery - -

Varani Distillery 382098250 18122000

Valikamam Distillery 582637250 33438750

Total 964735500 51560750

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

52

bull Quantity of Rectified Spirits Issued for Liquor Production

813 Production of Rectified Spirits

Distillery Quantity (Bulk Litres) Quantity of Rectified Spirits Issued

Pelwatta Distillery 5499462700 4441500000

Sewanagala Distillery 3994273000 3300750000

Hingurana Distillery 1042705300 811100000

Royal Casks Distillery 1005076800 523098000

Galoya Plantation Company 386571100 1663800000

Total 11928088900 10740248000

Table 814 Quantity of Rectified Spirits issued for Other Non-potable products

Distillery Quantity (Bulk Litres)

Pelwatta Distillery 262140000

Sewanagala Distillery 584569000

Total 846709000

Table 815 Rectified Spirits (Imported for Liquor Production)

Company Quantity (Bulk Litres)

Distilleries Company of Sri Lanka Ltd 11204777000

International Distilleries Ltd 1161077000

WM Mendis amp Co Ltd 50000000

Periceyl Company (Pvt) Ltd 980667000

Rockland Distilleries (Pvt) Ltd 48360000

Total 13444881000

bull Tax Imposed on local and imported Ethyl Alcohol Spirits in the year 2018

Table 816 Tax imposed on Ethyl Alcohol spirits imported in the year 2018

Company Quantity (Bulk Litres)Ethyl Alcohol Tax

Income(Rupees)

Distilleries Company of Sri Lanka Ltd 11204777300 112047773

Periceyl Company (Pvt) Ltd 980667000 9806670

WM Mendis amp Co Ltd 50000000 500000

International Distilleries Ltd 11610772000 116107720

Rockland Distilleries (Pvt) Ltd 48360000 483600

Total 23894576300 238945763Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

53

Table 817 Tax Imposed on local Ethyl Alcohol Spirits in the year 2018

Liquor ManufacturerCoconut Spirits

Quantity(Bulk Litres)

Rectified Spirits Quantity

(Bulk Litres)

Ethyl Alcohol Tax Income

(Rupees)

Distilleries Company of Sri Lanka Ltd 913000000 5165000000 6078000

Periceyl Company (Pvt) Ltd 100000000 20400000 120400

WM Mendis amp Company Ltd - Welisara 137500000 405100000 542600

WM Mendis amp Company Ltd - Moragalla 0000 25000000 25000

International Distillers Ltd 503600000 1551000000 2054600

Rockland Distilleries Ltd 622800000 1314800000 1937600

Uva Glen Company (Pvt) Ltd 10000000 110000000 120000

Manori Lanka Company (Pvt) Ltd 0000 28000000 28000

V amp A (Pvt) Ltd 15000000 588000000 603000

Nippon Expo Company Ltd 30080000 80000000 110080

Randenigala Distilleries Ltd 15000000 58000000 73000

Acme Lanka Company Ltd 344000000 740000000 1084000

Synergy Hotel amp Holdings (Pvt) Ltd 5000000 46000000 51000

Scotland Distilleries Ltd 11000000 155000000 166000

Hingurana Distilleries Company 119000000 510000000 629000

Royal Casks (Pvt) Ltd 15000000 75000000 90000

Classic Distilleries (Private) Ltd 7496500 30000000 37496

Total 284847650 10901300000 13749776

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

bull Quantity of Denatured Spirits-

Denatured spirits have not been produced during the year 2018

810 Tobacco TaxLicense issued for Cigarette manufacturing and 521 licenses issued for Beedi Cigars Pipe Tobacco were

renewed in the year 2018 Tax on imported tobacco has decreased by 309 in the year 2019 compared to the year 2017

bull Tax on Local Tobacco

A tax of Rs10 is charged per kilogram of Tobacco used for local cigarette production

Table 818 Quantity of Local Tobacco used for Cigarette Production and the Tax Earned

Type of Tobacco Quantity (Kg) Tax of Rs10 Per Kg (Rupees)

Locally manufactured Tobacco 2185721100 21857211

Excise Department of Sri Lanka | Performance Report - 2018

54

811 Income Analysis

Table 819 Tax Income on Liquor Production 2013-2018

Year Excise Revenue (Rs Million )

Difference in Tax Increase

(Rs Million)

Percentage of Tax Increase compared to the

previous year

2013 63026 2948 49

2014 70513 7487 119

2015 105957 35444 503

2016 120794 14835 140

2017 113027 (7767) (687)

2018 113936 909 08

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise income which was Rs 113027 Billion in the year 2017 increased to Rs 113936 Billion in the year 2018 Although a decrease of 687 could be witnessed in the excise revenue in the year 2017 compared to the year 2016 tax revenue has increased by 08 in the year 2018 compared to the year 2017

There has been a variance of Rs900 between proof litre of Hard Liquor and that of Malt liquor It is

observed that consumers of hard liquor has shifted to beer consumption owing to decrease of tax on malt liquor Moreover it is further observed that the decrease in Hard Liquor Income has resulted due to decline in its production based on decline of hard liquor consumption due to price factor

Table 820 Liquor Production 2013-2018

Year UnitHard Liquor

UnitMalt Liquor (Beer)

Litres (Million) Litres (Million)

2013 Proof Litres 443 Bulk Litres 1203

2014 Proof Litres 439 Bulk Litres 1245

2015 Proof Litres 517 Bulk Litres 1256

2016 Proof Litres 555 Bulk Litres 522

2017 Proof Litres 500 Bulk Litres 704

2018 Absolute Litres 252 Absolute Litres 113

Excise Department of Sri Lanka | Performance Report - 2018

55

bullIn

crea

se in

Exc

ise

Dut

ies o

n L

iquo

r fr

om 2

005

to 2

018

Tabl

e 8

21

Inc

reas

e in

Exc

ise

Dut

ies o

n L

iquo

r

Year

amp

Dat

e of

Tax

In

crea

se

Arr

ack

Fore

ign

Liqu

orLo

cal W

ine

belo

w18

Im

porte

d W

ine

Mal

t Liq

uor

belo

w5

M

alt L

iquo

r ab

ove

5B

ottle

d To

ddy

Toba

cco

Impo

rted

Fore

ign

Liqu

or(R

sper

Bul

k Li

tre)

Ethy

l Alc

ohol

Exci

se

Not

ifica

tion

No

(Rsp

er P

roof

Litr

e)(R

sper

Bul

k Li

tre)

(Per

kg

1)B

eer

Win

eO

ther

Fo

reig

n Li

quor

(Rsp

er B

ulk

Litre

)

2005

11

0920

051

209

381

0039

600

510

0052

500

- -22

500

250

0032

50

375

048

50

535

0- -

- -- -

- -- -

- -87

9-88

288

3-88

620

061

006

421

0055

000

-27

500

--

--

--

--

889-

891

2007

03

1320

071

025

446

0051

000

575

0064

000

-30

000

365

00-

380

0-

540

010

00

-- -

- -- -

- -- -

893-

896

897-

900

2008

10

0856

000

690

00-

415

0048

00

640

0-

--

--

-90

3-90

620

090

327

610

0074

000

-46

500

--

--

--

--

907-

909

2010

06

2420

101

029

2010

11

23

660

0071

000

813

00

790

0084

000

953

00

- - -

515

0056

500

668

00

580

063

00

800

0

740

079

00

960

0

- - -

- - -

- - -

- - -

- - -

- - -

916-

919

921-

924

927-

930

2011

01

0720

111

025

863

0092

300

1003

00

1063

00

- -71

800

778

0080

00

850

096

00

101

00- -

- -- -

- -- -

- -93

1-93

493

9-94

220

111

122

--

100

00-

--

--

--

--

946

2012

03

3098

300

112

300

-83

800

900

010

600

--

--

--

947-

950

2012

10

0610

430

011

830

0-

898

0010

000

116

00-

--

--

-95

2-95

520

130

731

111

000

125

000

--

110

0013

000

--

--

--

959-

961

2014

10

101

200

001

370

00-

-12

000

145

00-

--

--

-96

4-96

620

141

025

148

500

170

000

-1

120

0015

000

185

00-

--

--

-96

8-97

120

151

003

159

500

186

000

--

190

0024

500

--

--

--

975-

977

2015

11

211

850

002

030

00-

-16

000

315

00-

--

--

-97

8-98

020

151

205

--

--

190

0031

500

--

--

--

981

2016

01

01-

--

--

-30

00

--

--

-98

720

160

401

--

--

--

--

--

-10

00

988

2016

09

01-

--

--

--

-50

00

100

0020

000

-98

999

020

170

101

--

--

500

099

3

(RsP

er A

bsol

ute

Litre

)(R

sPer

Abs

olut

e Li

tre)

(per

kg

)B

eer

Win

eO

ther

Fo

reig

n Li

quor

(RsP

er B

ulk

Litre

)

2017

11

1033

000

033

000

0-

2400

00

2400

00

2400

00

1000

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

56

Gra

ph 8

1- E

xcis

e R

even

ue F

rom

Yea

r 201

3 to

201

8

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

57

Gra

ph 8

2 ndash

Exci

se D

uty

on M

alt L

iquo

r (B

eer)

Fro

m Y

ear 2

013

to 2

018

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Chapter 9

9 Importation and Exportation Liquor Spirits Tobacco and Cigarettes

91 Quantity of Imported Foreign Liquor and the Tax Income 92 List of Licensed Foreign Liquor Importers 93 Rectified Spirits Imported for Manufacturing Liquor94 Tax Exemption on Liquor Exportation95 Excise Duty on Importation of Non-Potable Spirits96 Taxes on Importation of Tobacco and Cigarettes97 Exportation of Tobacco and Cigarettes

Excise Department of Sri Lanka | Performance Report - 2018

60

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

91 Quantity of Imported Foreign Liquor and the Tax Income

In 2017 excise duty has been imposed on imported bottled foreign liquor under the Excise Notification No996 and the liquor imported for duty free shops and for re exportation is exempted from the said excise duties

A duty of Rs5000 per liter of Beer Rs10000 per liter of Wine and Rs20000 per liter of other foreign liquor is levied

Table 91 Imported Bottled Foreign Liquor and Tax

Type of Liquor Quantity (Bulk liters) Tax Income (Rs)

Beer 293698500 14684925

Wine 1537928770 153792877

Other Foreign Liquor 772650050 154530010

Surplus of 3 2896515

Total 2604277320 325904327

92 List of Licensed Foreign Liquor Importers

I Decanter Wine Holdings (Pvt) Ltd- Hidellana Rathnapura

II Distilleries Company of Sri Lanka PLC ndash Peliyagoda

III Favourite International Ltd- Moratuwa

IV Free Lanka Trading Company Ltd- Peliyagoda

V Global Brands (Pvt) Ltd- Colombo 13

VI Great Western International Ltd- Boralasgamuwa

VII HJayarathne Herath(Kurunegala Distributors)-Kurunegala

VIII Heineken Lanka Company ndash Moratuwa

IX Hilton Hotel ndash Colombo 01

X Imperial Beverages (Pvt) Ltd- Katana

XI International Distilleries Ltd- Kotalawala Kaduwela

XII Jet Enterprises (Pvt) Ltd- Ragama

XIII Lanka Premium Beverages Ltd- Colombo 15

XIV Luxury Brands (Pvt) Ltd - Biyagama

XV Mega Trading (Pvt) Ltd - Mirihana

XVI Fernand Ricard Lanka (Pvt) Ltd- Colombo 14

XVII Prestige Wines and Spirits (Pvt) Ltd ndash Ampara

XVIII Rockland Distilleries (Pvt) Ltdndash Colombo 05

XIX United Spirits amp Wines International (Pvt) Ltd- Kosgoda

XX Victory Stores (Pvt) Ltd- Colombo 15

XXI Vindana Enterprises (Pvt) Ltd

XXII WMMendis amp Company- Welisara

XXIII Signature Ceylon Beverages (Pvt) Ltd ndash Nagoda Kandana

Excise Department of Sri Lanka | Performance Report - 2018

61

93 Rectified Spirits Imported for Manufacturing Liquor

Table 92 Rectified Spirits (Imported for Manufacturing Liquor)

Company Imported Quantity (Bulk Litres)

Tax Income (Rupees)

Distilleries Company of Sri Lanka PLC 11364419300 113644193

ID Lanka (Pvt) Ltd 1160681100 11606811

WM Mendis (Pvt) Ltd 49054200 490542

Pericyl (Pvt) Ltd 884473200 8844732

Rockland Distilleries (Pvt) Ltd 48351600 483516

Total 13506979400 135069794

As per the Excise Notification No 988 date 22032016 a tax of Rs 10= levied on Bulk Litre of Rectified Spirits for manufacturing liquor

94 Tax Exemption on Liquor Exportation

Liquor which is manufactured in Sri Lanka for the purpose of exportation has been exempted from Excise Duties

Table 93 Excise Duty on Liquor Reimbursed on Exportation

Deduction of Excise Duties for Hard Liquor (Rs)

15610341

Deduction of Excise Duties for Beer (Rs)

805767962

Total (Rs) 821378303

95 Excise Duty on Importation of Non-Potable Spirits

A tax of Rs15 = had been levied per every kilo of imported Non Potable Spirits as per the Excise Notification No999 with effect from 10112017 was reduced to Rs 6 = per every kilo by the Excise Notification 072018 dated 21022018 Tax concessions have been granted for the BOI ( Board Of Investment ) approved companies engaged in importation of Non-Potable Spirits as per theExcise Notification 122018 dated 03102018

Table 94 Excise Duty on Importation of Non Potable Spirits

Tax on Non Potable Spirits

Quantity (kg) Tax Income (Rupees)

17564622350 94204118

96 Excise Duty on Importation of Tobacco and Cigarettes

According to the Tobacco tax act of number 08 of 1999 and Orders (General) set out by the Excise Notification No16251 of 26102009 and the Excise Notification No 8699 of 08111995 a tax of Rs10 is levied on every kilo of tobacco locally cultivated for manufacturing cigarette and imported for production of Cigarettes Beedi or Cigars while a duty of Rs 5= is levied on every imported cigarette

Tobacco imported for exportation under the approval of BOI ( Board Of Investment ) has been exempted from the Tax on Imported Tobacco

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

Excise Department of Sri Lanka | Performance Report - 2018

62

95 Table ndash Quantities of Imported Tobacco Cigarette and the Tax

Type Quantity (Kg) Tax (Rupees)

Imported Tobacco (Taxed) 1270472600 12704726

Imported Tobacco (Tax Exempted) 1108710000 -

bull Quantity of Cigarettes imported in the year 2018 and the relevant tax income are as follows

Table 96 - Quantity of Imported Cigarettes and the Tax

Type Quantity (Kg) Tax (Rupees)

Imported Cigarettes 111960000 559800

In addition to the above Tax and the surcharge levied by the Exise Department on Tobacco imported to the country (before the year 2018) without a license was Rs386416430

Accordingly the total tax levied on imported Tobacco and Cigarettes was Rs17128690

97 Exportation of Tobacco and Cigarettes

In accordance with the rules and regulations stipulated in the Tobacco Tax Act no any tax is levied on Ciagrettes Cigars and Processed Tobacco exported with the view of promoting Foreign Exchange flow to Sri Lanka

bull Quantity of Tobacco Exported in the year 2018 is as follows

Table 97 Quantity of Tobacco Exported

Type Quantity (Kg)

Exported Tobacco 568062000

bull Quantity of Cigarettes Exported in the year 2018 is as follows

Table 98 Quantity of Cigarettes Exported

Type Quantity (Kg)

Exported Cigarettes 19007010000

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

Chapter 10

10 Conclusion

Conclusion

Excise Department of Sri Lanka | Performance Report - 2018

64

Excise Department of Sri Lanka (EDSL) is the apex body which is entrusted with the responsibility of excise taxation and excise law enforcement In addition to the Excise Ordinance EDSL enforces the provisions of Tobacco Tax Act National Authority on Tobacco and Alcohol Act Convenions against Illicit Trafficking of Narcotic Drugs and Psychotropic Substances Act

Management of Excise Revenue enforcement of Excise Ordinace and other vested laws as well as fulfillment of subject-related social security tasks are also among the key responsibilities of EDSL

Excise Revenue collected in the year 2018 was Rs113936 Billion and it indicates a growth of Rs 091 Billion compared to Rs113027 Billion of revenue earned in the year 2017Although a decrease of 689 could be witnessed in the excise revenue within the year 2017 compared to the previous year 08 growth in the tax revenue could be witnessed in the year 2018 compared to the previous year

The total number of detections made by Excise Officers during 2018 was 49312 and it indicates an increase of 830 detections compared to the previous year Within this year Excise Officers have made a great contribution towards maintenance of a better discipline in both Liquor and Tobacco industries by means of carrying out a total number of 3684 Technical Crime Detections Interestingly the number of Technical Crime Detections made during the year under review was less than that of the previous year viz 4315

I highly appreciate the support extended by His Excellency the President and the Hon Prime Minister to accomplish the departmental objectives and would wish to mention with gratitude that their guidance enormously abetted to steer the department to reach its objectives FurtherI highly appreciate the support extended by Hon Minister of Finance and Mass Media Hon State Ministers of Finance Hon Deputy Minister of Finance and Mass Media Similarly I hereby extends my gratitude to the Secretary to the Ministry of Finance all Heads of Departments in the Ministry of Finance including that of Fiscal Policy and the officers of relevant Divisions for their valuable support and contribution given during the year under review

Further I extend my sincere thanks to all District and Divisional Secretaries for their active contribution to carry out the overall activities of the Excise Department throughout the Island and would like to bestow my special thanks to the Attorney Generalrsquos Department for extending supervisory and legal assistance required to carry out departmental duties

Moreover my earnest gratitude goes to all the state institutions including the Auditor Generalrsquos Department National Authority on Tobacco and Alcohol Dangerous Drugs Control Board Government Analystrsquos Department Sri Lanka Bureau of Standards Department of Inland Revenue Sri Lanka Customs Department of Import and Export Control Institute of Industrial Technology Police Narcotics Unit Police Special Task Force and the Police Training School Nikaweratiya for extending the inter departmental consultancy guidance and support required in the process of fulfilling the departmental responsibilities

In addition I thankfully mention the assistance given by the Presidential Task Force on Drug Prevention for prevention programs conducted by the Department to realize the concept of ldquoA Nation Free of Alcoholrdquo

Last but not least I highly admire and appreciate the relentless dedication of the entire departmental staff representing all ranks and layers to achieve the departmental aims and objectives and the support extended to reach the expected performance level by managing the limited human resources and the infrastructure in the year 2018 Further I sincerely expect the contribution and commitment of the entire staff to achieve the departmental objectives and targets in the forthcoming year as well

HG Sumanasinghe Commissioner General of Excise

Cha

pter

10

| C

oncl

usio

n

Chapter 6

6 Law Enforcement 29

61 Introduction 3062 Legal Division 3263 Bureaus of Excise Special Operations 32

Chapter 7

7 Revenue Operations Division 35

71 Introduction 3672 Information Technology Unit 3673 Revenue Operations Unit 3674 Types of Excise Licenses 3675 Excise Licenses issued amp operated in the year 2018 37

Chapter 8

8 Excise Duties on Locally Manufactured Liquor Spirits Tobacco amp Cigarettes 43

81 Introduction 4482 List of Licensed Liquor Manufacturers 4483 List of Liquor Manufacturers with Suspended License 4584 List of Licensed Distilleries 4585 List of Licensed Stores and Warehouses 4586 List of Licensed Vinegar Manufacturers 4587 List of Excise Licencees for Manufacturing Industrial Products 4588 Liquor Production and Tax Income in 2018 4789 Production Issuing of Spirits in 2018 51810 Tobacco Tax 53811 Income Analysis 54

Chapter 9

9 Importation and Exportation Liquor Spirits Tobacco and Cigarettes 59

91 Quantity of Imported Foreign Liquor and the Tax Income 6092 List of Licensed Foreign Liquor Importers 6093 Rectified Spirits Imported for Manufacturing Liquor 6194 Tax Exemption on Liquor Exportation 6195 Excise Duty on Importation of Non-Potable Spirits 6196 Excise Duty on Importation of Tobacco and Cigarettes 6197 Exportation of Tobacco and Cigarettes 62

Chapter 10

10 Conclusion 63

Chapter 1

1 Excise Department of Sri Lanka

11 Introduction12 Vision13 Mission14 Objectives 15 Activities

Excise Department of Sri Lanka | Performance Report - 2018

2

11 IntroductionExcise Department of Sri Lanka which was established in 1913 operated under the purview of the Ministry of Finance and Mass Media in the year 2018 It holds the third place among the state tax income generating Departments Excise Department of Sri Lanka mainly implements the Excise Ordinance No08 of 1912 which is the 52nd Chapter of the Legislative Enactment In addition it implements the Tobacco Tax Act No8 of 1999 Poisons Opium and Dangerous Drugs Ordinance and the National Authority on Tobacco amp Alcohol Act No27 of 2006

Department of Sri Lanka Police also extends a significant contribution for the task of implementing laws imposed under said ordinances and acts Similarly this Department serves as a member of the National Dangerous Drugs Control Board National Authority on Tobacco amp Alcohol for the purpose of implementing government policies while extending a great contribution for achieving the national goal of creating a country devoid of liquor and narcotic drugs under the theme of ldquoA Nation Free of Alcoholrdquo in collaboration with the Presidential Unit on Alcohol Prevention

12 VisionldquoContributing to build a healthy society in Sri Lanka which is free from illicit liquor and narcotic drugsrdquo is the vision of Excise Department of Sri Lanka

13 MissionldquoEfficient and effective administration of the liquor and the tobacco industry in Sri Lanka through the collection of revenue and prevention of illicit manufacture and sale of such products for development and welfare of the society and the enforcement of the Poisons Opium and Dangerous Drugs Ordinance for the social protection of Sri Lankardquo is the mission of Excise Department of Sri Lanka

14 ObjectivesExcise Department of Sri Lanka operates with the under mentioned objectives in order to achieve its mission

a Safeguarding the revenue accumulated from liquor and tobacco

b Enforcement of the Excise Ordinance and the Tobacco Tax Act

c Implementation of the Poisons Opium and Dangerous Drugs Ordinance

d Implementation of National Authority Act on Tobacco and Alcohol

15 Activities

Excise Department of Sri Lanka carries out the following activities so as to achieve the above objectives

a Supervision and control of licensed premises and collection of revenue therefrom

b Acting as a law enforcement agency in respect of the Excise Ordinance

c Enforcement of the Tobacco Tax Act including supervision and control of tobacco manufactories

d Acting as a law enforcement agency in respect of the Poisons Opium and Dangerous Drugs Ordinance

e Implementation of National Authority Act on tobacco and alcohol

Cha

pter

1 |

Exc

ise

Dep

artm

ent o

f Sri

Lan

ka

Chapter 2

2 Organizational Structure and Changes in 2018

21 Introduction22 Organizational Structure23 Adminstration Division 24 Recruitments 25 Staff Changes26 Logistics Division27 Human Resources Division

Excise Department of Sri Lanka | Performance Report - 2018

4

21 Introduction

Excise Department of Sri Lanka operates under the direction of a Commissioner General of Excise

With respect administration of the regional offices of the Excise Department island has been divided into lsquoExcise Divisionsrsquo on provincial basis and the Western Province has been divided in to three Divisions while each of North Western and Northern Provinces have been divided in to two Divisions on district basis based on the density of population licenses and crimesThese Excise Divisions are supervised by the Assistant Commissioners of Excise

Excise Superintendentsrsquo Offices have been established under Excise Divisions Excise Divisions which cover the whole province have been subdivided to Excise Superintendentsrsquo Offices under district basis In this manner an Excise Area consisting of two districts comes only under Vauvniya and Kilinochchi Excise Superintendentsrsquo Offices Excise Divisions which are limited only to a district have been parted as Excise Superintendentsrsquo Offices with determined limits Said Excise Circles are supervised by the Superintendents of Excise

Excise Stations have been established under Excise Superintendentsrsquo Offices and they administer the Excise areas of which the limits have been determined by the Department Officers of Inspector Grade and of other ranks have been attached to these Excise StationsThe Senior Most Officer of the inspactorate

generally serves as the Officer In Charge

Further Special Operations Units and Narcotic Unit have been established and related particulars have been separately given here Excise Units have been established in all licensed Tobacco and Alcohol manufactories located island-wide and permanent staffs have been assigned to them

Excise Department of Sri Lanka comprised of a Head Office 13 Offices of Assistant Commissioners of Excise or Divisional Offices 30 Offices of Excise Superintendents 56 Excise Stations 05 Special Operations Bureaus a Narcotic Unit and Excise Units which have been established in all licensed Tobacco and Alcohol manufactories located island-wide operates to fulfill the threefold missions of Excise revenue management law enforcement and social security

Departmental Officers and Officers from the Combined Services and Islandwide Services have been attached to carry out duties of these offices while Departmental Officers have attached to Excise Stations and Units

Approved cadre for Departmental Officers is 1318 while the approved cadre for Combined Services and Islandwide Services is 173 Accordingly total approved cadre for the Department is 1491 and the actual number of staff served in the Department during the year reviewed was 1309 Hence there were 202 vacancies which summed up to 121 per cent of the approved cadre (Table 21)

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

5

bull Cadre Report of the Excise Department as at 31122018

21 Table - Cadre Report

Serial No Designation Approved

CadreActual Cadre Vacancies Excess

Post1 Commissioner General of Excise 1 1 0 0

2Additional Commissioner General of Excise (Revenue Policies amp Administration) 1 1 0

0

3

Additional Commissioner General of Excise (Revenue Operations and Law Enforcement) 1 0 1

0

4Commissioner of Excise (Administration and Human Resources ) 1 1 0

0

5 Commissioner of Excise(Revenue Operations) 1 1 0 06 Commissioner of Excise (Law Enforcement) 1 1 0 0

7 Commissioner of Excise (Social Security and Development ) 1 1 0 0

8 Chief Accountant 1 1 0 09 Chief Internal Auditor 1 1 0 0

10 Deputy Commissioner of Excise (Administration) 1 1 0 011 Deputy Commissioner of Excise (Revenue licenses ) 1 1 0 012 Deputy Commissioner of Excise (Law Enforcement) 1 1 0 013 Deputy Commissioner of Excise (Human Resources ) 1 0 1 014 Deputy Commissioner of Excise (Legal) 1 1 0 0

15Deputy Commissioner of Excise (Academic amp Research Logistics) 1 1 0

0

16Deputy Commissioner of Excise (Supply Chain Regulations amp IT) 1 1 0

0

17 Deputy Commissioner of Excise (Social Security) 1 1 0 018 Deputy Commissioner of Excise (Logistics) 1 0 1 019 Accountant 2 0 2 020 Assistant Commissioner of Excise 13 6 7 021 Assistant Director (Information Technology) 1 0 1 022 Superintendent of Excise 31 15 16 023 Statistician 1 0 1 024 Administrative Officer 2 2 0 025 Translator 2 2 0 026 Information and Communication Technology Officer 1 1 0 027 Chief Inspector of Excise 75 73 2 028 Statistics Officer 1 0 1 029 Inspector of Excise 300 249 51 030 Excise Sergeant Major 50 34 16 031 Development Officer 9 9 0 032 Technical Officer 1 0 1 033 Transport Officer 1 0 1 034 IT Assistant 3 3 0 035 Public Management Assistant 108 104 4 036 Excise Sergeant 100 15 85 037 Excise GuardCorporal 600 620 0 2038 Excise Guard - Driver 129 120 9 0

39 Excise Guard - Driver (Three wheel) As per the letter NoDMS1175III dated 19022018 1 1 0 0

40 Office Assistant 38 36 2 041 Bungalow Keeper 4 4 0 0

Total 1491 1309 202 20Officer holding the post of Excise Commissioner (Revenue Operations) has been attached to the Post of Advisor (Excise Policies) of the Ministry of Finance and Mass Media The reason for exceeding the approved cadre of Excise Guards (600) is the annulment of the promotions made to the Excise Sergeant by

the letter noEB107ES Promotions (Volume III) dated 16112016 as per the Supreme Court Verdicts 6612012 and 6632012

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

6

22

Org

aniz

atio

nal S

truc

ture

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

7

23 Adminstration DivisionAdministration Division operates under the supervision of Commissioner General of Excise and the Additional Commissioner General of Excise (Revenue Policies amp Administration) Commissioner of Excise (Administration and Human Resources) and a Deputy Commissioner of Excise Execution of general administrative tasks of the Department is the main responsibility of the Division

This division carries out the activities related to establishment discipline transfers and retirement of Departmental Officers Officers of the Combined Service and the All Island Services attached to the Deapartment Moreover it performs tasks pertaining to recruitment promotions transfers of Departmental Officers and conducting Efficiency Bar Examinations in accordance with the relevant procedures

Annual transfers of the Uniform Staff are done by this division as per the transfer procedure approved by the Public Service Commission and also based on

the service requirement In addition to above internal transfers of the Combined Services and Islandwide Services are also done by this Division

24 Recruitments

bull New Recruitments

No any recruitments have been made in the year 2018

25 Staff ChangesNumber of Officers transferred to the Department was 41 while the number of officers transferred out of the Department was 20 as at 31122018

bull Retired Officers

No of officers retired in the year 2018 was 26

Table 22 Details of Retired Officers

Serial No Name of the Officer Designation Date of Retirement

Ms K Wijeyakoon PMAS 07012018Mr HK Chandrasiri KKS 24012018MrWW Gnanathilaka Excise Guard 24012018MrMM Somathilaka Banda Excise Inspector 26012018MrW Somadasa PMAS 23022018MsKHA Meegasmula ECG 11032018

MrYSB Srilal Excise Sergeant Major 12032018

MrHK Saradiyel Excise Sergeant Major 05042018MrDM Senarathna Excise Sergeant Major 11042018MrSPKH Peters Excise Guard 24042018MrMR Somarathna Excise Inspector 01052018MrHW Collin Pitawela Excise Inspector 07052018

MrHMS Dharmapriya KKS 18052018

MrGK Dayarathna Excise Guard 23052018

MrWPA Jayarathna Excise Inspector 12062018

MrWAD Amarajiwa Excise Inspector 20062018

Ms Sandiya Priyadarshani Excise Guard 27062018

MrTMR Tennakoon Excise Sergeant Major 01092018

MrWMGK Warnashantha KKS 07092018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

8

MrJ Pushpakumara Silva DCE 15092018

MrRMJ Anurudda KKS 15092018

MrBRD Basnayaka KKS 08102018

MrRM Siripala Excise Inspector 09102018

MrT Wilman Pieris Excise Inspector 05112018

MrMMA Muthalif Excise Sergeant 10122018

MsRM Gunaseelawathi KKS 18122018

bull Interdicted Officers

Table 23 Details of Interdicted Officers

Serial No Name of the Officer Designation Date of Interdiction date

01 MrBAMDSMuthuarachchi Excise Inspector 07022018

02 MrBSPriyadarshana Excise Guard 16072018

bull Deceased Officers

Table 24 - Details of Deceased Officers

Serial No Name of the Officer Designation Date of Decease

Mr K Wasan Excise Inspector 11012018

Mr DNN Disanayaka Excise Driver 01022018

Mr RM Wimalarathna Excise Guard 09082018

Mr A Asoka Shantha Walpola Excise Inspector 18092018

Mr G Nimal Silva ACE 17082018

Mr R Dinesh Excise Guard 06112018

bull Officers who Resigned from Service or Vacated the Post

Table 25 - Details of Officers who resigned from service and vacated the post

Serial No Name of the Officer Designation Date of Resignationvacating the post

MrWDKFernando Excise Guard 01012018

MrTMDRWijesooriya Excise Driver 31052018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

bull Reinstatement in service

No any officer was reinstated in service in the year 2018

bull Promoted Officers in the year 2018

Promotions have been made to one post of Excise Commissioner 04 posts of Deputy Commissioners of Excise and 12 posts of Chief Excise Officers in the year 2018

Excise Department of Sri Lanka | Performance Report - 2018

9

Table 26 - Details of Promoted Officers in the year 2018

Serial No Name of the Officer Post Promoted to Date of

Promotion Work Station

1 Mr MDMWKDisanayaka CE (Social Security amp Development) 17072018 Head Office

2 Mr RMRBandara DCE ( Supply Chain Regulations amp IT) 18092018 Head Office

3 Mr AMGamini Adikari DCE (Legal) 18092018 Head Office

4 Mr PChandrasiri de Silva DCE(Academic amp Research) 18092018 Head Office

5 Mr BUWickramarathna DCE (Social Security) 18092018 Head Office

6 Mr EJLPieris Thilakarathna Chief Inspector of Excise 23042018 Excise Station-Chilaw

7 Mr TSMTKBGinigathpitiya Chief Inspector of Excise 23042018 Excise Station-Kuliyapitiya

8 Mr RPKKWijeyasinghe Chief Inspector of Excise 23042018 Excise Station-Badulla

9 Mr DTN Perera Chief Inspector of Excise 23042018 Excise Station-Rathnapura

10 Mr ARLambert Chief Inspector of Excise 23042018 Head Office

11 MrSDSenaka De Silva Chief Inspector of Excise 23042018 Excise Station-Balangoda

12 MrRALL Ramanayaka Chief Inspector of Excise 23042018 Excise Station-Mathugama

13 Mr Wasantha Samarasinghe Chief Inspector of Excise 23042018 Excise Station-Hambantota

14 Mr P Ragunadan Chief Inspector of Excise 23042018 Excise Station-Jaffna

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

26 Logistics Division

Logistics Division of the Excise Department of Sri Lanka operates under the supervision of Deputy Commissioner of Excise (Logistics) and the guidance of the Commissioner of Excise (Administration amp Human Resources)

bull Role of the Logistics Division

bull Carrying out repairs and maintenance activities of the Head Office construction maintenance and repairing of buildings required for Regional Offices and obtaining buildings on rental basis for the same purpose

bull Repairs and maintenance of departmental vehicles

bull Repairs and mentenance of regional offices and circuit bunglows and acquisition of lands for the purpose of constructing new buildings

bull Maintenance Activities of the Head Office Building amp Regional Offices

This Division administers the maintenance services of the Head Office Building which was inaugurated on the 2nd of May 2017 Excise Station ndashNuwara Eliya was constructed and opened for services while building repairs with respect to 07 other Excise Stations were repaired the year 2018 Accordingly Padukka Galle Trincomalee Polonnaruwa Hambantota Kalutara and Ratnapura Regional Offices have been restored at the cost of Rs10 Million In addition to above constructions of the Excise Stations in Chilaw and Ampare were also completed Further 27 regional offices are being operated in buildings obtained on rental basis

bull Vehicles

Department possessed 132 vehicles out of which 09 condemned vehicles were disposed in the year 2018 Procurement activities with respect to purchase of 20 vehicles to be used for departmental needs have been

Excise Department of Sri Lanka | Performance Report - 2018

10

commenced In the year 2018 Rs7 million has been spent for Departmental vehicle repairs

bull Land Acquisition

Activities related to land acquisition for the purpose of constructing new buildings for regional offices in Pugoda Kegalle and Hatton areas where offices are being operated in rented buildings at present

bull Circuit Bunglows

Department possesses 04 circuit bunglows which are located in NuwaraeliyaThissamaharamaya Anuradhapura and Polonnaruwa

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

11

bullA

sset

s Acc

ount

(Inf

rast

ruct

ure)

Tabl

e 2

7 - A

sset

s (In

fras

truc

ture

) Det

ails

D

istr

ictD

S

Off

ice

whe

re th

e pr

oper

ty is

loca

ted

Nam

e of

the

Prop

erty

Ext

ent o

f L

and

If a

Tra

nsfe

r N

o amp

Dat

e

Nat

ure

of th

e la

nd

whe

ther

the

land

is

Em

pty

or w

ith

Bui

ldin

gs

1C

olom

bo -

Sri

Jaya

war

dena

pura

K

otte

Exci

se H

ead

Offi

ce-R

ajag

iriya

514

DW

alik

ada

Sout

h G

ram

anila

dhar

i Div

isio

nW

alik

ada

302

6 Pe

rche

sN

o10

82

318

date

d 13

06

2013

Lette

r of t

he D

irect

or

Urb

an D

evel

opm

ent A

utho

rity

Con

stru

ctio

ns a

re i

n th

e fin

al st

age

2C

olom

bo -P

aduk

kaEx

cise

Sta

tion-

Padu

kka

218

Pe

rche

sN

oප

ාඉ2

fomd3

dat

ed 0

406

200

4Le

tter o

f the

Div

isio

nal S

ecre

tary

Pad

ukka

With

bui

ldin

gs

3C

olom

bo ndash

Kas

bew

a Ex

cise

Sta

tion-

Kas

bew

a20

Per

ches

No

mdfa3

22

36 d

ated

07

122

004

Lette

r of t

he D

ivis

iona

l Sec

reta

ry K

asbe

wa

With

bui

ldin

gs

4K

alut

ara-

Kal

utar

aO

ffice

of t

he A

ssis

tant

Com

mis

sion

er o

f Exc

ise-

Pita

gone

liyaw

atta

Kal

utar

a (W

PII

) 74

36

Perc

hes

Div

isio

nal S

ecre

tary

rsquos N

o4

61

86 P

rovi

ncia

l Lan

d C

omm

issi

oner

rsquos

No

-පඉ

fl

dඉ1

1l

iquest0

4

Com

mis

sion

er

Gen

eral

of

La

nd

No

414

192

4

12

122

014

With

bui

ldin

gs

5K

alut

ara-

Kal

utar

aO

ffice

of

the

Supe

rinte

nden

t of

Exc

ise

Exc

ise

Stat

ion-

477

Pe

rche

sW

ith b

uild

ings

6K

alut

ara-

Ber

uwal

aEx

cise

Sta

tion-

Alu

thga

ma

264

8 Pe

rche

sN

o 41

76

653

date

d 31

12

2002

let

ter o

f Com

mis

sion

er G

ener

al o

f La

ndW

ith b

uild

ings

7K

alut

ara-

Hor

ana

Ara

man

agol

la30

per

ches

No

65

255

dat

ed 2

704

200

1Le

tter o

f the

Div

isio

nal S

ecre

tary

Hor

ana

With

bui

ldin

gs

8G

ampa

ha-G

ampa

ha

Wal

ww

atta

Exci

se S

tatio

n- Y

akka

la-E

ast G

ampa

ha 4

190

pe

rche

sN

oiuml$m

dfa2

22

57

date

d 13

10

1999

Lette

r of t

he D

ivis

iona

l Sec

reta

ry G

ampa

haW

ith b

uild

ings

9G

ampa

ha-M

eerig

ama

Exci

se S

tatio

n- O

smire

Wat

ta M

eerig

ama

349

1 pe

rche

s

Div

isio

nal

Secr

etar

yrsquos

No

oacuteszlig

ඉ9

26

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o - ප

ඉක

ොග

ම5

2IV

C

omm

issi

oner

Gen

eral

of

Lan

d N

o4

463

3 -

150

320

10W

ith b

uild

ings

10K

andy

ndash G

agaw

ata

Kor

ale

Offi

ce o

f the

Ass

ista

nt C

omm

issi

oner

of E

xcis

e-

Kan

dy

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e

Exci

se S

tatio

n

705

Pe

rche

sW

ith b

uild

ings

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

12

11N

uwar

a El

iya

- do

Circ

uit

Bun

galo

w

N

uwar

aeliy

a -H

awae

liya

Cra

ton

Vill

age

850

3

Perc

hes

Lette

r No

නඒ

මආ

පප

ැව5

2 da

ted

140

619

91W

ith b

uild

ings

12N

uwar

a el

iya

- do

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n C

rato

n V

illag

e N

uwar

aeliy

a 25

03

Perc

hes

Lette

r No

නඒ

මආ

පප

ැව5

2 da

ted

140

619

91W

ith b

uild

ings

13H

amba

ntho

ta -

This

sam

ahar

amay

aTh

issa

mah

aram

a H

olid

ay R

esor

t M

ahas

enpu

ra40

Per

ches

No

තස

ං61

63

date

d 15

07

1997

Lette

r of t

he D

ivis

iona

l Sec

reta

ry T

hiss

amah

aram

aya

With

bui

ldin

gs

14H

amba

ntho

ta -

Ham

bant

hota

Kot

awal

amul

la9

64

Perc

hes

Ass

ista

nt C

omm

issi

oner

of

Exci

se h

as b

een

info

rmed

to

take

ne

cess

ary

actio

n w

ithou

t del

ayW

ith b

uild

ings

15H

amba

ntho

ta -

Tang

alle

Kat

anga

haw

atta

- Ex

cise

Sta

tion

Tang

alle

261

7 Pe

rche

sPu

rcha

sed

by

the

Hou

se D

evel

opm

ent A

utho

rity

With

bui

ldin

gs

16G

alle

- Fou

r Gra

vet

Offi

ce o

f th

e A

ssis

tant

Com

mis

sion

er o

f Ex

cise

K

urun

duw

atta

Gal

le30

Per

ches

Land

han

ded

over

to th

e D

epar

tmen

t by

lette

r N

oශ

ාකස

mdfa

ම1

of th

e D

ivis

iona

l Sec

reta

ry F

our G

rave

tGal

le d

ated

26

022

007

With

bui

ldin

gs

17G

alle

Elpi

tiya

Exci

se S

tatio

n El

pitiy

a20

Per

ches

No

ඇඉ

3d

ated

19

012

006

Lette

r of t

he D

ivis

iona

l Sec

reta

ry E

lpiti

yaW

ith b

uild

ings

18Po

lonn

aruw

a -

Tham

anka

duw

aO

ffice

of

the

Supe

rinte

nden

t of

Exc

ise

Exc

ise

Stat

ion

Kan

duru

wel

a -

Wes

t Pol

onna

ruw

a10

9 pe

rche

s W

ith b

uild

ings

19Po

lonn

aruw

a -

Tham

anka

duw

aEx

cise

Hol

iday

Res

ort ndash

Polo

nnar

uwa

74 p

erch

es

No

එන

සප

agravef

la9

2 w

ith n

o da

te 1

020

04Le

tter o

f the

Div

isio

nal S

ecre

tary

Tha

man

kadu

wa

With

bui

ldin

gs

20A

nura

dhap

ura

East

Nuw

arag

am

Pala

tha

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n A

nura

dhap

ura

137

5 Pe

rche

sW

ith b

uild

ings

21A

nura

dhap

ura

East

Nuw

arag

am

Pala

tha

Exci

se H

olid

ay R

esor

t ndash A

nura

dhap

ura

107

1 Pe

rche

sW

ith b

uild

ings

22A

nura

dhap

ura

K

ebith

igol

law

aEx

cise

Sta

tion

Keb

ithig

olla

wa

80 P

erch

esLe

tter

No

2

51

ඉඉ

date

d 27

05

2008

of

D

ivis

iona

l Se

cret

ary

Keb

ithig

olla

wa

amp P

rovi

ncia

l Lan

d C

omm

issi

oner

rsquos N

o -

එන

සප

පඑ

ලස

40

60

305

icirc d

ated

07

052

008

With

bui

ldin

gs

23K

urun

egal

a -

Kur

uneg

ala

Padd

y Fi

eld

Land

for T

rain

ing

Cen

ter a

nd E

xcis

e St

atio

n (A

ssis

tant

Com

mis

sion

er o

f Exc

ise (

Nor

th

Wes

tern

Pro

vinc

e)10

0 pe

rche

s La

nd re

ceiv

ed a

s pe

r the

lette

r No

42

981

3ස

බ o

f the

Div

isio

nal

Secr

etar

y K

urun

egal

a da

ted

280

720

00W

ith b

uild

ings

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

13

24K

urun

egal

a -

Bam

unak

otuw

a Tr

aini

ng C

olle

ge P

anad

arag

ama

- La

nd r

ecei

ved

as p

er t

he l

ette

r N

oබ

මඉ

ඩඅ

තප

තස

රාබyuml ප

හණ

ාසල

of t

he D

ivis

iona

l Sec

reta

ry B

amun

akot

uwa d

ated

14

032

013

With

bui

ldin

gs

25K

urun

egal

a ndash

Kul

iyap

itya

Wes

tEx

cise

Sta

tion

Kul

iyap

itya

114

perc

hes

With

bui

ldin

gs

26K

urun

egal

a -M

aho

Exci

se S

tatio

n K

urud

ugah

ayay

a -

Mah

o40

01

Perc

hes

Div

isio

nal

Secr

etar

yrdquos

No

33

157

146

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o - ප

ළාත

ඉfl

dඉ2

මහ

ව6

(1)

C

omm

issi

oner

G

ener

al o

f Lan

d N

o4

146

58 d

ated

05

052

010

With

bui

ldin

gs

27Pu

ttala

m- P

utta

lam

Exci

se S

tatio

n ndash

Putta

lam

Pla

ins P

utta

lam

525

per

ches

D

ivis

iona

l Se

cret

aryrdquo

s N

oප

තඉ

07

63

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o -

පළ

ාතඉ

fl

dඉ6

පත

07

C

omm

issi

oner

G

ener

al o

f Lan

d N

o4

144

7

281

120

07W

ith b

uild

ings

28Pu

ttala

m-M

adam

pe

Exci

se S

tatio

n M

adam

pe59

93

Perc

hes

Land

han

ded

over

to M

rBH

Per

eis

OI

C b

y le

tter N

oම

ාද3

31

100

of

Div

isio

nal S

ecre

tary

Mad

ampe

dat

ed 1

502

200

6W

ith b

uild

ings

29Pu

ttala

m

-Wen

napu

wa

Offi

ce

of

the

Ass

ista

nt

Com

mis

sion

er

of

Exci

se

Bog

ahav

itaW

aikk

ala

O

ffice

of

th

e Su

perin

tend

ent

of E

xcis

e N

atht

hand

iya

Exci

se

Stat

ionW

enna

puw

a

399

3 Pe

rche

s

Div

isio

nal

Secr

etar

yrsquos

No

වෙ

නm

dfaඉ

අතස

රාබyuml

date

d 29

07

2002

Pro

vinc

ial L

and

Com

mis

sion

errsquos

No

- පළ

ාතඉ

fl

dඉ4

වෙ

න -

date

d 11

03

2002

With

bui

ldin

gs

30Pu

ttala

m-C

hila

wIn

gini

wat

ta a

lias G

amsb

ha w

atta

30 P

erch

esO

wne

rshi

p ha

s be

en h

ande

d ov

er t

o th

e Ex

cise

Dep

artm

ent

by

Div

isio

nal

Secr

etar

y C

hila

w o

n 27

07

2015

DS

No

CH

ILN

DI

TRA

NS

319

14

Tend

ers h

ave

been

cal

led

31M

anna

rEx

cise

Sta

tion

Man

nar

204

4 Pe

rche

sC

omm

issi

oner

Gen

eral

of

Land

No

414

190

16

122

009

Lette

r da

ted

090

620

10 o

f Div

isio

nal S

ecre

tary

Man

nar

With

bui

ldin

gs

32Tr

inco

mal

eeEx

cise

Sta

tion

Oris

Hill

Trin

com

alee

_

Ass

ista

nt C

omm

issi

oner

of

Exci

se(E

P)h

as b

een

info

rmed

to ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

W

ith b

uild

ings

33

Bat

tical

oa ndash

K

alam

unai

Eas

t Ex

cise

Sta

tion

Com

plex

Kal

ladi

-Bat

tical

oa

30 P

erch

esLe

tter

No

atildeඑ

සඑ

iumlඑ

නඑ

ලicirc

ස3

77of

D

ivis

iona

l Se

cret

ary

K

alam

unai

With

bui

ldin

gs

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

14

34A

mpa

ra-A

mpa

raEx

cise

Sta

tion

In

dras

arap

ura

Am

para

47

44

Perc

hes

App

licat

ion

for a

lloca

ting

gove

rnm

ent l

ands

for v

ario

us d

epar

tmen

ts

has

been

forw

arde

d to

the

Dep

uty

Com

mis

sion

er o

f Lan

d A

mpa

ra

Ass

ista

nt

Com

mis

sion

er

of

Exci

seha

s be

en

info

rmed

to

ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

Tend

ers h

ave

been

cal

led

35Va

uvni

ya -

Vauv

niya

Offi

ce o

f the

Sup

erin

tend

ent o

f Exc

ise

Vav

uniy

a

Exci

se S

tatio

n45

62

Perc

hes

Lette

r No

27

031

113

02

03 o

f Dis

trict

Man

ager

of N

HD

A d

ated

14

08

2003

With

bui

ldin

gs

36K

ilino

chch

iya-

Kar

awita

K

araw

ita

15 P

erch

esA

ssis

tant

Com

mis

sion

er o

f Ex

cise

has

bee

n in

form

ed t

o ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

W

ith b

uild

ings

37M

onar

agal

a -A

mbi

lipiti

yaEx

cise

St

atio

n Pa

llega

ma

Pa

rani

K

adaw

ura

Wat

ta A

mbi

lipity

a 20

Per

ches

trans

ferr

ed t

o th

e Ex

cise

Dep

artm

ent

by s

peci

men

For

m 2

00 f

or

trans

ferr

ing

asse

ts o

f Maw

eli A

utho

rity

to li

ne in

stitu

tes

W

ith b

uild

ings

38R

athn

apur

aR

athn

apur

a N

ew

Tow

n O

ffice

of t

he A

ssis

tant

Com

mis

sion

er o

f Exc

ise

80 P

erch

esLa

nd h

as b

een

allo

cate

d to

the E

xcis

e Dep

artm

ent b

y th

e let

ter d

ated

28

12

1998

Div

isio

nal S

ecre

tary

Rat

hnap

ura

With

bui

ldin

gs

39M

onar

agal

a -M

onar

agal

aEx

cise

Sta

tion amp

Offi

cial

Qua

rter

Kar

apin

chag

ala

Moo

kala

na M

onar

agal

a 85

Per

ches

Ass

ista

nt C

omm

issi

oner

of

Exci

se h

as b

een

info

rmed

to

take

ne

cess

ary

actio

n in

this

resp

ect w

ithou

t del

ay

With

bui

ldin

gs

40B

adul

la

-Ban

dara

wel

aEx

cise

St

atio

n H

apug

asar

ame

wat

ta

ndashB

anda

raw

ela

402

4 Pe

rche

s

Land

rece

ived

as p

er th

e Div

isio

nal S

ecre

tary

rsquos N

oබ

ණ3

4ර

ාආ1

3amp

Pro

vinc

ial L

and

Com

mis

sion

errsquos

No

- UPL

CL

4B

W1

0 d

ated

20

07

2009

Let

ter

With

bui

ldin

gs

41B

adul

la -

Bad

ulla

Exci

se S

tatio

n ndashK

anup

alla

la-B

adul

la25

Per

ches

With

bui

ldin

gs

42M

atar

a - W

alig

ama

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n

Kot

awila

wat

ta

Kan

dake

tiya

wat

ta

Kan

anke

wew

a w

atta

Mat

ara

Dis

trict

80

Per

ches

Ow

ners

hip

has

been

han

ded

over

by

the

le

tter

of A

ssis

tant

D

ivis

iona

l Sec

reta

ry W

elig

ama

date

d 11

08

2015

With

bui

ldin

gs

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

15

27 Human Resources DivisionHuman Resources Division of the Excise Department of Sri Lanka carries out its operations under the guidence of the Excise Commissioner (Administration Human Resources) and the Deputy Excise Commissioner (Human Resources) Sri Lanka Excise College in Panadaragama of Kurunegala District is the training institute of the Excise Department

Capacity development of Departmental Officers by means of improving knowledge attitudes and skills via theoretical and practical training was the main task of the Human Resources DivisionIt was able to organize various training courses in collaboration with the local and foreign training institutes and the Excise Training College Panadaragama in the year 2018 also

Table 28 - Details of Training Courses conducted by the Excise Training College in the year 2018

Serial No Name of the Course Participants

No of Dates per

Course

Noof Courses

Noof Participants

1 Training Course for Officers attached to duties in Manufactories Warehouses and Distilleries

Officers attached to duties in

Manufactories Warehouses and

Distilleries

02 03 104

2 Training Course for Excise Drivers on maintenance of duty related official documents departmental discipline and essential legal awareness

Excise Drivers 01 04 104

3 Annual Training Course for Firing and Firearm Handling

CEDCEACESuperintendents of Excise Chief

Inspectors of Excise Excise

Inspectors Excise Inspectors

02 09 315

4 Training Course for Development of Integrated Skills for Other Excise Ranks

Sergeant Majors MaleFemale

Excise Guards Sergeants

02 17 570

5 Capacity Development Training Course for Superintendent of Excise appointed on Cover Up basis and Chief Inspectors of Excise promoted in 20161718

Superintendents of ExciseChief

Inspectors of Excise

04 01 26

6 Training Course on DistilleryWarehouse and Manufactory duties and activities for Officers serving in Excise Stations in Northern and Eastern Provinces

Excise InspectorsEG

04 01 45

7 Tamil Language Training Course for Departmental Officers

Excise Inspectors 05 08 206

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

16

bull Local Training Courses

Details of Local Training Courses conducted by other institutes for the Officers of the Department in the year 2018 are as follows

Table 29 -Details of Local Training Courses conducted in the year 2018

No Name of the Course Training Institute Participants

No of Dates per

Course

Noof Courses

Noof Participa-

nts

1 Advanced MS Excel Skills for junior officers

Miloda Excise Guard 02 - 2

2 Advanced Certificate Course on Narcotic Law Implimentation

Colombo School of Business and Management

Excise Inspector 10 - 10

3 Speechcraft Training with the Toastmasters International for Special Grade Officers of All Island Services

SLIDA Additional Commissioner

General of Excise

10 - 1

4 Course on Sinhala Official Letter Writing and Interpretation

NIBM Public Management

Assistant Chief Public Management

Assistant Excise Inspector Excise

Guard

02 - 8

5 Advanced National Diploma in Applied Criminology and Criminal Justice System

Sri Lanka Foundation Institute

Male Female Excise Guards

Every Sunday for a period of one year

- 15

6 English Diploma for Junior Executives

Miloda Excise Inspector Every Friday for a period of one year

- 2

7 Diploma in IT -30th Batch SLIDA Excise Inspector Excise Guard

From 03122018

- 2

8 Scientific Training for Comprehensive Precursor Control Strategy in Sri Lanka

National Dangerous Drugs Control Board

SE Chief Excise Inspector Excise Inspector

Excise Guard

02 - 10

9 Scientific training for comprehensive precursor control strategy in Sri Lanka

National Dangerous Drugs Control Board

Excise Inspector Excise Sergeant Majors Excise

Guard

02 - 10

10 Seminar on Cyber Crimes and the Applicability of Digital Witnesses

Miloda DCE IT Officer Excise

Inspector Excise Guard

01 - 8

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

17

11 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashSri Jayawarenapura Kotte

Excise Driver From 13062018

- 13

12 Financial Regulations in Public Sector

Miloda PMA 02 - 1

13 Training Program On Current Trend of the Internal Audit amp the nature of work

Department of Management Audit

Chief Internal Auditor

01 - 1

14 English Diploma Course for Junior Executives

Miloda Excise Guard One year from

20082018

- 1

15 Diploma Course in English - Level I

SLIDA Chief Inspector of Excise

- 1

16 MS Excel Skills for Junior Executives

Miloda Translator 02 - 1

17 Computer Training Course

ESOFT IT Officer 01 - 1

18 One Day Training Course on Tobacco Industry and Cigarette Manufacturing

Ceylon Tobacco Company

Inspector of Excise

01 16 668

19 Advanced Certificate Course on Narcotic Law Implimentation

Colombo School of Business and Management

Excise Inspector 04 Months from

05082018

- 20

20 Certificate Course on Statistics Analysis (CCSA)

NIBM Excise Inspector Excise Guard

04 Months from

05082018

- 4

21 One day workshop on Malt liquor industry

Lion Beer Company

MaleFemale Excise Guard

01 14 641

22 Training Course for Procurement Process ndashBatch 1

HR Division DCEACE SE OIC

02 01 54

23 Stores and Inventory Management

Miloda Management Assistant

02 - 1

24 General Payroll System Miloda Management Assistant

03 - 2

25 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashKaduwela

KKS 06 - 1

26 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashSri Jayawarenapura Kotte

Excise Driver 06 - 2

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

18

27 Seminar on National Audit Act

Sri Lanka Foundation Institute

ACEAO 01 - 7

28 Workshop on Stress Management

Sri Lanka Foundation Institute

Excise Inspector PMA Excise

Guard

01 - 5

bull Foreign Training Courses

Foreign Training CoursesProgrammes and workshops attended by the Departmental Officers in the year 2018 are given below

Table 210 - Details of Foreign Training Courses attended by the Departmental Officers in the year 2018

No Name of course CentreCountry Name of OfficerDesignation Date

1 PIM International Programme on Strategic Management

Indonesia Mr J Pushpakumara Silva (DCE)

28012018- 04022018

2 ndash do - ndash do - Mr WMMB Wansooriya (DCE)

ndash do -

3 ndash do - ndash do - Mr KMG Bandara (ACE)

ndash do -

4 ndash do - ndash do - Mr AMG Adhikari (ACE)

ndash do -

5 ndash do - ndash do - Mr RMR Bandara (ACE)

ndash do -

6 PIM International Programme on Strategic Management

Australia Mr Gamini Mahagamge (CE)

27022018- 07032018

7 ndash do - ndash do - Mr K Kumarasinghe (DCE)

ndash do -

8 ndash do - ndash do - Mr PC Silva (ACE) ndash do -

9 International Programme on Management

University of Gadjah Mada

Indonesia

Mr RMP Dharmakeerthi (ACE)

22042018- 29042018

10 International Programme on Management

International University of Japan

Mrs BMS Bandara ndash Additional Commissioner General of Excise

08052018- 16052018

11 International Programme on Management

Kasetsart University Bangkok

Mr J Shantha Deva De Silva Asst Commissioner of Excise

15072018- 22072018

12 International Programme on Management Auditing for the Public Sector Internal Auditors

University of Malaysia

Ms MN Priyangika Fernando Chief Internal Auditor

02092018 - 09092018

13 Diploma in Public Procurement and Contract Administration DIPPCA Practical Fulfillment

UK Mr LAD Liyanarachchi(Excise Inspector)

09092018-19092018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

19

14 International Programme on Management

Kasetsart University Bangkok

Mrs AHMSP Abeysinghe Administrative Officer

25112018- 02122018

15 International Programme on Strategic Management in Indonesia

University Gadjah Mada

Mr Sameera Thushan Jayawardena Deputy Commissioner of Excise (Admin)

09122018- 16122018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Chapter 3

3 Implementation of New Policies

31 Introduction32 New Excise Notifications Issued amp Implemented in 2018

Excise Department of Sri Lanka | Performance Report - 2018

22

31 IntroductionNew Excise Regulations and Rules have been enacted as a measure of further enforcement of the government policy of minimizing the use of liquor and tobacco and as a positive approach towards establishing an efficient control over liquor and tobacco industries Among

the above introduction of the Tree Tapping License System (Excise Notification no082018) for the purpose of proper supervision of the Toddy Industry can be considered as a milestone Accordingly 12 Excise Notifications were issued in year 2018 revising the practical issues identified in prevailing Excise Notifications

32 New Excise Notifications Issued amp Implemented in the Year 2018

31 Table New Excise Notifications issued amp implemented within the year

Excise Notification

No

Gazette No amp Date of Issue Description Effective

Date

012018 No 205321 10012018

Opening and Closing hours of the Excise Licensed Premises

11012018

022018 No 205326 10012018

Revision of the Condition No5 of the Excise Notification No666

10012018

032018 No 205441 18012018

Opening and Closing hours of the Excise Licensed Premises (Cancellation of ENNos012018 amp 686)

18012018

042018 No 205442 18012018

Revision of the Condition No5 of the Excise Notification No666

18012018

052018 No 205509 23102018

Revision of the Excise Notification No 1001 by exclusion of the word ldquopulprdquo

23012018

062018 No205509 23012018

Revision of the Excise Notification No 1002 by exclusion of the word ldquopulprdquo

23012018

072018 No 205932 21082018

Excise duty on import of Non Potable Spirits (Cancellation of 999 amp1005)

21022018

082018 No 206602 09042018 Toddy Tapping Licence Fees 16042018

092018 No 206557 06042018

Revision of License Fees on Bottling Toddy (Revision of Excise Notification No1004 )

01042018

102018No 207523 13062018

Revision of Regulations on Non Potable Spirits Imported to Sri Lanka (Updating ENNo 72018)

13062018

112018 No 207524 13062018

Revision of Opening and Closing hours of Toddy Taverns (Revision of ENNo 032018)

13062018

122018 No209150 03102018

Excise duty on import of Non Potable Spirits (Revision of ENNo 072018)

04102018

Cha

pter

3 |

Im

plem

enta

tion

of N

ew P

olic

ies

Chapter 4

4 Auditing

41 Introduction42 Internal Audit Division

Excise Department of Sri Lanka | Performance Report - 2018

24

41 IntroductionInternal audit unit is entrusted with the responsibility of reporting to the Head of the Department having carried out independent evaluations on the effectiveness of the internal systems of the department and coordinating the Head of Department with the officers who are assigned various departmental duties

Specially Internal Audit Division creates the environment for the Head of Department to take necessary and urgent measures to remedy the risk areas related to financial control having conducted Audit and Management Committees on time with the participation of the Departmental Head and a representative from the Auditor Generalrsquos Department

In addition to the above Internal Audit Division assists to reinforce the existing administrative system having studied the weaknesses in administrative systems through identification and focusing on the risk areas in procedures pursued for achieving departmental goals while implementing internal audit programmes prepared in line with the changes of the management and financial environment which exists in the Department

42 Internal Audit UnitActivities of the Internal Audit Division have been carried out based on the internal audit plan of the year 2018 under the direct supervision of the Commissioner General of ExciseIt has also proposed internal control methods required to avert the defects which could be observed in processes of collecting revenue based on Excise ordinance Excise Notifications Financial Regulations and Establishments codes

Audit Programs conducted in the Year 2018

Offices of the Assistant Commissioner of Excise - Kalutara Kandy Galle Rathnapura

GampahaOffices of Excise Superintendents - Kalutara Hambantota Kandy Galle

Matara Kegalle Ratnapura GampahaExcise Stations - Hambantota Tangalle Padukka Kandy

Elpitiya Negombo Matara Kegalle Ruwanwella Rathanapura Balangoda Poogoda Gampaha Meerigama

Special Operations Bureaus of Excise - Kandy GalleLicensed Premises - 6 licensed premises under the Excise

Stations of Negombo and Galle

Five Management Audit Committee meetings have been conducted under the patronage of the Commissioner General of Excise and the participation of all staff officers in the Excise Head Office and the Audit Superintendent of the Government Audit Unit in the year 2018 Measures have been taken to implement the decisions taken at Management Audit Committee meetings held at the Ministry through all staff officers and to discuss the observations and issues raised by Auditor Generalrsquos queries and internal audit reports for the purpose of strenghthening the internal control of the Department

Internal Audit Division has been able to guide the Department to achieve its aims and targets through all these programs

Cha

pter

4 |

Aud

iting

Chapter 5

5 Accounts Division

51 Introduction52 Revenue Account53 Reward Fund Account54 Appropriation Account (2018)55 Analysis of Income and Expenditure56 Advance Account

Excise Department of Sri Lanka | Performance Report - 2018

26

51 IntroductionThis Department has fulfilled all the duties related to excise revenue on behalf of the Sri Lankan Government in its history of over one hundred years However several of the revenue sources out of which we gathered income had to be transferred to Provincial Councils as per the 13th amendment to the Constitution Revenue Sources thus transferred are as follows

1 Annual Excise License Fees

2 Rent Sales

3 Fines imposed by Courts

Following taxes and fees are charged by the Excise Department

Government Revenue Head Relevant Taxes and Fees

1002-04-01 - All receipts related to Excise Duties

1 Excise Duties

2 Late Charges on Excise Duties

3 Purchase of Spirits (Local and imported)

4 License Fees

5 Excise License Application Fees

6 Renewal of Excise Licenses

7 Transfer of Excise LicensesChange of Names and addresses

8 Charges on Toddy Collecting Centre

1002-06-00 - All receipts related to Tobacco

1 TobaccoTax (Local and imported)

2 License fees for Tobacco Manufacturing

3 Application fees for Tobacco Manufacturing License

4 Renewal of Tobacco Manufacturing Licenses

5 Transfer of Tobacco Manufacturing Licenses Change of Names and addresses

6 Late fees

7 Charges on storing tobacco products

Main tasks carried out by the Accounts Division are as follows

bull Collection of Excise Revenue

bull Incurring Recurrent and Capital Expenses

bull Public Officersrsquo Advance Account Activities

bull Supplying all Departmental Requirements

bull Maintaining the Reward Fund

Following activities are done by the Accounts Division parallel to the process of keeping accounts on the above tasks

bull Preparing the Revenue Accounts for the Excise Revenue

bull Preparing the Departmental Appropriation Account

bull Preparing the Public Officersrsquo Advance Account

bull Preparing the final accounts for the Reward Fund

Cha

pter

5 |

Acc

ount

s Div

isio

n

Excise Department of Sri Lanka | Performance Report - 2018

27

52 Revenue AccountThis department gathers and keep records of the Excise and Tobacco tax income intended for the Sri

Lankan Government revenue Excise revenue of the previous 6 years is given in the following chart

Table 51 - Revenue of Preceding Years

Year Excise Duty (Rs) Tobacco Tax (Rs) Total Tax (Rs)2018 113890332214 45367003 1139356992172017 113214008524 45749663 1132597581872016 120238067703 39819451 1202778871542015 105263548521 34049349 1052975978702014 69087998769 35606823 691236055922013 66008326747 33042507 66041369254

53 Reward Fund AccountExcise Department operates a reward fund which is nourished by the composition fees imposed on acts of violating the excise license regulations and rewards are paid out of this Fund for persons who contribute to said tasks

In addition to the above 15 of the annual income of the reward fund is annually transferred to the Consolidated Fund Receipts for the year 2018 was Rs1778 million and Rs1129 million have been incurred as rewards and other expenses while Rs 325 million has been transferred to the Consolidated Fund

Table 52 ndash Details of the Reward Fund

2018(Rs) 2017 (Rs) 2016 (Rs)Receipts 177875203 133366877 136954590Payments

bull Composition Fees 101516518 76643861 71173912bull To Government Consolidated Fund 32579338 20339024 21933812bull For Special Raids - 600000 771050bull For Trainings and Academic Activities - - 2331515bull For Sports Recreation and Education - 50000 -bull Purchase of library books - - -bull Purchase of Furniture and Equipment - 3939940 1194000bull Purchase of Computers 11400000 - -

Total Expenditure 145495856 101572825 97404289

54 Appropriation Account (2018)All expenses required for fulfilling departmental objectives are made from this account

Table 53 - Appropriation Account

Type of Expenditure Estimated Provision (Rs) Expenditure(Rs)

Personnel Remunerations 671450000 658619293

Other Recurrent 455776000 159066161

Capital 529974000 183786422

Total 1657200000 1001471876

Cha

pter

5 |

Acc

ount

s Div

isio

n

Excise Department of Sri Lanka | Performance Report - 2018

28

55 Analysis of Income and ExpenditureExcise income is generated through two main sources Income generated in the year 2018 is given below

Excise Revenue - 113890332214Tobacco Tax Revenue - 4545367003

Total Revenue - 113935699217

Departmental expenditure can be categorized as recurrent and capital Expenditure incurred in 2018 is as follows

Recurrent Expenditure - 817685455Capital Expenditure - 183786421

Total Expenditure - 1001471876

56 Advance Account This Division provides loan advances for the entire staff of the Department by the Government Officers Advance Account An amount of Rs59837200 has been given out by this account as distress loans for 374 officers special advances for 92 officers and festival advances for 759 in the year 2018

Table 55 - Advance Account Particulars

Description

2018 2017 2016

Amountallocated for the

Department

Actual value

Amount allocated for the

Department

Actual value

Amount allocated for the

Department

Actual value

Receipts 60000000 59837200 45000000 45572284 38000000 37976126

Minimum Receipt Limit 37000000 36442370 34000000 34426562 30000000 31465892

Maximum Debit Limit 250000000 163631147 177000000 140236317 171000000 129234392

Table 56 ndash Acquisition of Capital Assets

Vote No Detail Total Expenditure (Rs)

248-1-1-2102 Furniture and Office Equipment 11235454

248-1-1-2103 Machinery and Plants 17000000

248-1-1-2104 Construction of Buildings i Head Office

ii Regional Offices

47997925 69978561

Cha

pter

5 |

Acc

ount

s Div

isio

n

Chapter 6

6 Law Enforcement

61 Introduction62 Legal Division63 Bureaus of Excise Special Operations

Excise Department of Sri Lanka | Performance Report - 2018

30

61 IntroductionLaw Enforcement Division is under the supervision of the Commissioner of Excise (Law Enforcement) and Deputy Commissioner of Excise (Law Enforcement)

Following activities were monitored by this Division

i Setting detection targets and supervision of Excise Officers

ii Conducting progress review meetings at regional level

iii Recommendation of special commendations

iv Levying composition fees for technical crime reports

v Collecting and analyzing of information on detections

vi Taking necessary actions for public petitions

vii Coordinating with parallel institutions and attending relevant meetings

Department was able to achieve 49312 detection targets rendering a higher contribution for implementing government policy in the year 2018 A large number of massive detections of illegal liquor drugs and imported contraband liquor stocks could be carried out through motivation of Excise Officers attached to the regional stations Special Operations Bureaus and the Narcotic Unit

Rs25362916500 was collected as fines having taken legal actions against 49312 detections carried out in the year 2018 Confiscation of 10000 litres of Spirits with a market value over Rs6 crores imported to the country having submitted forged documents to Sri Lanka Customs was one of the most outstanding detections carried out by the officers attached to the Law Enforcement Division A case was filed in this regard and a fine of Rs350000 was imposed by the Magistrate Courts Negombo

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

31

Tabl

e 6

1 ndash

Det

ails

of D

etec

tions

Dis

tric

t

Exc

ise

Ord

inan

cePo

ison

sOpi

um a

nd D

ange

rous

Dru

gs

Ord

inan

ceTo

bacc

o Ta

x A

ctN

atio

nal A

utho

rity

Act

on

Tob

acco

and

Alc

ohol

Total Noof Detections

UMA

PUML

PUDS

P of U

UST

UPT

UPA

USA

USFL

Cocane

Cannabis

Heroine

Other Narcotic

Drugs

Contraband Cigarettes

Other Tobacco Related

Selling Cigarettes to persons

under age of 21 yrs

Smoking in Public Places

Col

ombo

381

1054

1

461

144

258

202

1736

434

1921

867

00

4220

Kal

utar

a

114

149

1570

623

587

40

6519

096

240

22

00

3160

Gam

paha

98

331

05

921

215

320

51

384

676

418

16

019

150

40K

andy

3215

1165

29

414

286

269

063

112

118

474

5161

431

16M

atal

e

23

3120

0

1210

50

512

80

53

022

10

053

5N

uwar

a- E

liya

3

114

29

120

046

516

40

258

160

085

206

1181

Kur

uneg

ala

204

3133

66

759

432

680

100

525

5422

1930

4054

Putta

lam

791

1358

33

666

07

900

206

180

039

564

7927

3190

Bad

ulla

7

928

4

180

361

012

729

60

30

37

1189

013

81M

onar

agal

a

96

265

316

252

217

736

081

60

050

039

942

Gal

le

21

513

410

91

1637

44

249

644

767

53

101

00

2822

Mat

ara

1521

923

3

031

021

123

40

62

00

048

099

9H

amba

ntot

a

1918

412

10

439

016

815

20

102

50

131

84

1045

Rat

hnap

ura

61

153

1203

7

332

6218

042

55

5025

354

1729

Keg

alle

95

1813

65

709

025

00

60

01

20

4116

32A

nura

dhap

ura

471

117

95

3425

323

960

107

301

911

08

2616

Polo

nnar

uwa

3612

419

0

10

4250

030

00

11

03

595

Jaffn

a9

29

58

711

551

175

03

00

162

850

147

143

3090

Vavu

nia

0

03

17

511

00

353

05

00

36

154

5755

1M

anna

r

10

2

623

018

100

130

00

1929

170

291

Kill

inoc

hchi

7

096

99

253

02

00

00

019

960

457

6M

ulai

thiv

u3

220

1

018

92

33

03

00

388

028

483

Bat

icol

a6

437

51

40

998

02

00

125

351

216

606

Am

para

00

10

5627

211

659

036

62

539

624

67

1112

Trin

com

alee

180

332

0

710

2997

012

00

314

2724

645

Nar

cotic

- Uni

t

00

4

00

00

142

466

622

16

00

011

15B

SO25

129

1631

4

240

690

304

017

13

91

00

2586

Tot

al 1

814

83

9 2

122

4 9

1

760

5

502

3

1 2

450

323

0

212

361

6

217

1

48

21

39

1

331

10

36

1

866

4

931

2

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

32

Note- Definitions of Acronyms used in the Table 61UMA= Unlawful Manufacture of ArrackPUML= Possession of Unlawfully Manufactured LiquorPUDS= Possession of Unlawfully Distilled SpiritP of U= Possession of UtensilUST= Unlawful Sale of ToddyUPT= Unlawful Possession of ToddyUPA= Unlawful Possession of ArrackUSA= Unlawful Sale of ArrackUSFL= Unlawful Sale of Foreign Liquor

62 Legal DivisionLegal Division operated under the direct supervision of the Additional Commissioner General of Excise (Revenue Policies amp Administration)

Scope of this Division includes supplying and forwarding required information pertaining to cases filed by licensees and Excise Officers to the Attorney Generalrsquos Department appearing before the Courts for such cases representing the Commissioner General of Excise and rendering legal assistance for notifications circulars rules and regulations issued by the order of Commissioner General of Excise

Moreover it works in collaboration with the Attorney Generalrsquos Department Legal Draftsmenrsquos Department and other relevant institutes and departments and take necessary actions related to legal issues of regional excise stations and licensed premises

Table 62 ndash Classification of Cases

Classification of Cases Noof Cases in 2018

Supreme Court Cases 05

Appeal Court Cases 07

63 Bureaus of Excise Special OperationsNarcotic Unit Colombo has been established for controlling narcotic drugs covering the whole island and the Special Operation Bureau Colombo has also been established for detection of islandwide illegal liquor and drugs as well as the discrepancies of licensees and taking actions against them In addition to the above four other special operations bureaus

have been established in CentralNorth Western Southern and North Central Provinces All these units operate under the supervision of the Commissioner General of Excise Commissioner of Excise (Law Enforcement) and the Deputy Commissioner of Excise (Law Enforcement)

bull Excise Narcotic Law Enforcement Unit

The Narcotics Unit which was established in November 1985 for the purpose of enforcing the Law under the Poisons Opium and Dangerous Drugs Ordinance has been operating in No 15 Park Avenue Colombo 08 since 10032016

1115 detections have been carried out by the Narcotics Unit during the year 2018 out of which 1091 detections were on narcotic drugs while 622 detections were on Heroine and 466 detections on Ganja Cannabis In addition to the above 03 detections on other drugs18 detections under the Excise Ordinance and 06 detections under Tobacco Tax Act have been carried out Rs 68 Million has been charged as fines for the cases filed in the High Courts and the Magistrate Courts with respect to the above raids

bull Special Operations Bureau (Colombo)

This Bureau which functions as a Unit of curbing all excise crimes in the island based on complaints received to the Commissioner General of Excise from the general public has carried out 2586 detections and the Rs232 million of fines have been collected 73 Technical Crime Reports have been submitted by this Bureau related to violation of conditions by licensed premises within the year and a composition fee of Rs15 million has been accumulated to the government by the end of the year 2018

bull Special Operations Bureau - (Central Province)

A total sum of Rs80 million has been earned to the Government by this unit as fines having conducted 1632 successful raids including 26 raids on narcotic drugs and illicit liquor distillation

This bureau has submitted 02 Technical Crime Reports with respect to the violations of conditions by licensed

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

33

premises and added Rs 60000 to the excise income by the end of the year 2018

bull Special Operations Bureau - (Southern Province)

Southern Provincial Special Operations Bureau is established in Galle for carrying out operations in the Southern Province

This unit has been able to carry out 1394 successful detections during the year under review and add Rs72 million worth fines to the Government having filed cases against them

In addition to the aboveit has been able to bring in a composition fee of Rs12 million through 21 Technical Crime Reports pertaining to violations of conditions by licensed premises

bull Special Operations Bureau - (North Central Province)

North Central Provincial Special Operations Bureau

which is located in Anuradhapura city for conducting its operations in Northern amp North Central Province

This unit has been able to carry out 1338 detections during the year under review and charged Rs100 million as fines through cases filed based on said detections

bull Special Operations Bureau - (North Western Province)

North Western Provincial Special Operations Bureau is located in Kurunegala City

This unit has been able to carry out 1607 successful raids during the year under review It has earned Rs108 million worth fines having filed cases based on these detections Further Rs 02 million has been accumulated to the government as composition fees having submitted 12 Technical Crime Reports against licensed premises which have breached excise conditions

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

34

Tabl

e 6

3 ndash

Det

ails

of D

etec

tions

Car

ried

Out

by

the

Spec

ial O

pera

tions

Bur

eaus

Uni

t

Exc

ise

Ord

inan

ce

Pois

onsO

pium

an

d D

ange

rous

D

rugs

O

rdin

ance

Toba

cco

Tax

Act

Nat

iona

l A

utho

rity

Act

on

Tob

acco

and

A

lcoh

ol

Total Noof Detections

UMA

PUML

PUDS

P of U

UST

UPT

UPA

USA

USFL

Cocane

Cannabis

Heroine

Other Narcotic Drugs

Contraband Cigarettes

Other Tobacco Related

Selling Cigarettes to persons under

age of 21 yrs

Nar

cotic

- -

4 -

-

-

-

-

14

466

622

3 6

- -

-

1115

SO

B(C

entra

l)26

411

01 -

2521

01

4519

212

50

81

00

1632

SO

B (

NW

P)

9311

1344

- 0

310

537

3827

49

80

016

07

SO

B(S

outh

ern)

90

7847

9 -

382

417

544

125

210

50

00

1394

SO

B(N

CP)

19

31

966

- 49

63

973

245

06

20

013

38

SO

B(C

olom

bo)

251

29

163

1 -

4 24

0 6

90

304

17

1 3

9 1

- -

2586

Tota

l65

3

123

5

525

- 8

1 56

9 14

32

4 1

061

582

662

20

43

12

- -

967

2

Not

e-

Def

initi

ons o

f Acr

onym

s use

d in

the

Tabl

e 6

3U

MA

= U

nlaw

ful M

anuf

actu

re o

f Arr

ack

PUM

L= P

osse

ssio

n of

Unl

awfu

lly M

anuf

actu

red

Liqu

orPU

DS=

Pos

sess

ion

of U

nlaw

fully

Dis

tille

d Sp

irit

P of

U=

Poss

essi

on o

f Ute

nsil

UST

= U

nlaw

ful S

ale

of T

oddy

UPT

= U

nlaw

ful P

osse

ssio

n of

Tod

dyU

PA=

Unl

awfu

l Pos

sess

ion

of A

rrac

kU

SA=

Unl

awfu

l Sal

e of

Arr

ack

USF

L= U

nlaw

ful S

ale

of F

orei

gn L

iquo

r

Cha

pter

6 |

Law

Enf

orce

men

t

Chapter 7

7 Revenue Operations Division

71 Introduction72 Information Technology Division 73 Revenue Operations Division74 Types of Excise Licenses 75 Excise Licenses which operated in the year 2018

Excise Department of Sri Lanka | Performance Report - 2018

36

71 IntroductionRevenue Operations Division is operated by two Deputy Commissioners of Excise under the supervision of the Commissioner General of Excise and the Deputy Commissioner of Excise (Revenue Operations and Law Enforcement) VizDeputy Commissioner of Excise (Revenue Licenses) and Deputy Commissioner of Excise (Supply Chain Regulations amp IT)

72 Information Technology UnitThis unit has been established under Deputy Commissioner of Excise (Supply Chain Regulations amp IT)

This unit extends its assistance to monitor and maintain the software system (LRARS) which operates in the license division for registration and issuing of liquor licenses and thereby contributes to provide customers a faster service

Further updating and maintaining the official web site is one of the key roles of the IT division and the website is being redesigned with the intension of providing a higher customer service

Feeding data to the software pertain to payment of rewards to the officers serving in the Department and obtaining relevant reports are done by this unit and Rs82466139 of reward allowances for officers have been calculated with computer assistance for Rs 133474335 of composition fees charged with respect to 4952 Technical Crime Reports and submitted to the Accounts Division for the year 2018

In addition to the above IT Unit extends its services by way of identifying the IT requirements of the Department gathering relevant information assisting the Technical Evaluation Committees and by resource contribution for IT training courses

Necessary measures are being taken to obtain IT assistance to the Department under the Public Sector Efficiency Strengthing Project (PSESP) which is implemented by the World Bank and the Europian Union Approval of the Ministry of Finance has been granted to receive an IT Solution to the Excise Department and the consent has been expressed by the Information amp Communication Technology Agency

to render the required consultancy and resources for this endeavor Accordingly as the initial phase of the above a web interface has been created by our department for the RAMIS Project implemented by the Department of Inland Revenue

73 Revenue Operations UnitThis Division operates under the supervision of the Deputy Commissioner of Excise (Revenue Licenses) It carries out tasks related to granting approval to Divisional Secretaries to issue licenses for selling liquor directly issuing licenses for liquor manufactories distilleries storeswarehouses and vinegar manufactories issuing new licenses annual renewals and related tasks granting approval for all activities of the liquor industry including manufacturing of liquor and issuing of spirits In addition to above it issues all island liquor transport permits and also maintains files pertain to all liquor licenses

74 Types of Excise LicensesTypes of Excise licenses issued by this Department-

FL 1 Licence to manufacture malt liquorFL 1 A Licence to manufacture country

made foreign liquorFL1 B Licence to manufacture milk punch

andor wineFL1 C Licence to manufacture country

made foreign spirits from spirits distilled from the coconut or any of its products other than toddy

FL 3 Wholesale Licence for liquorFL 4 Retail Licence for liquorFL 5 Foreign Liquor Tavern License FL 7 Hotel LicenceFL 8 Hotel Bar LicenceFL 9 Entertainment Bar Licence for

CinemasFL 10 Railway Restaurant LicenceFL 11 Restaurant LicenceFL 12FL 13

Rest House LicenceProprietary Club License

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

37

FL 13 A Members only ClubsSocial Club Licence

FL 14 Occasional LicenceFL 15 Supplementary Licence to extend the

hours of saleFL 16 Auctioneerrsquos LicenceFL 17 Rectified Spirits LicenceFL 18 Medicated Wine Licence

FL 22 A Licence for retail sale of Beer Ale Stout and Wine

FL 22 B Licence for consumption of Beer Ale Stout and Wine at the premises

Special Licence issued under the Excise Notification 936

Licence for Storage and Warehouses

Licence for distributing (Manufacturersrsquo Wholesale) ArrackBeerForeign liquor

Licences for manufacturing Industrial Products usingEthyl Alcohol

Licence for selling wine spirits

Licence for the importation and possession of non- potable spirit

Licence for manufacturing amp selling processed Molasses Palmyra Special Coconut Arrack and or for manufacture amp issue to the wholesale outlets

Distillery License

License to manufacture Vinegar

License for bottling toddy

License to collect toddy

License for bottling

License for production and sale of fermented toddy

License for exporting liquor

License for importing foreign liquor

License for Toddy Taverns sold by Tender

License for importing foreign liquor

License for manufacturing tea cider

Toddy and Arrack licence for Estate Canteens

Special Three year approval for hotels (Boutique Villas)

Auxiliary Licenses

bull License for selling Arrack (AFL 1AFL2 AFL3 AFL4)bull License for selling bottled toddy

75 Excise Licenses issued amp operated in the year 2018

Table 71 Number of Distillery and Manufactory Licenses operated in the financial year of 2018

Table 72 Number of foreign liquor Licenses operated in the financial year of 2018

Table 73 Number of foreign liquor Licenses operated in the financial year of 2018

Table 74 New Licenses issued from 2006 to 2018

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

38

Tabl

e 7

1 N

umbe

r of

Dis

tille

ry a

nd M

anuf

acto

ry L

icen

ses O

pera

ted

in th

e Fi

nanc

ial Y

ear

of 2

018

Dis

tric

tL

icen

ses

for

Spir

it D

istil

leri

es

Lic

ense

s fo

r Arr

ack

Man

ufac

tori

es

Lic

ense

s for

Cou

ntry

m

ade

fore

ign

liquo

r m

anuf

actu

ring

lice

nses

Lic

ense

s for

m

anuf

actu

ring

med

icin

al

prep

arat

ions

incl

udin

g E

au-d

e-co

logn

e

Lic

ense

s fo

r Vin

egar

M

anuf

acto

ries

Bee

r M

anuf

actu

ring

L

icen

ses

AM

06G

rand

To

tal

Col

ombo

16

223

--

1244

Gam

paha

27

47

-1

1031

Kal

utha

ra4

53

31

-4

20K

andy

13

11

--

915

Mat

ale

--

--

--

--

Nuw

araE

liya

--

--

--

55

Gal

le-

--

--

-5

5M

atar

a-

-2

--

--

2H

amba

ntot

a-

--

--

-3

3Ja

ffna

33

--

--

410

Man

nar

--

--

--

--

Vavu

niya

--

--

--

33

Kili

noch

chi

--

--

--

--

Bat

tical

oa-

--

--

-5

5A

mpa

ra1

--

--

--

1Tr

inco

mal

ee-

--

--

-3

3K

urun

egal

a1

1-

--

16

9Pu

ttala

m1

1-

--

-5

7A

nura

dhap

ura

--

--

--

77

Polo

nnar

uwa

--

--

--

11

Bad

ulla

-2

--

--

68

Mon

arag

ala

2-

--

--

-2

Rat

hnap

ura

--

--

--

66

Keg

alle

--

--

--

--

Mul

laiti

vu-

--

--

--

-To

tal

1628

1234

12

9418

7

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

39

Tabl

e 7

2 N

umbe

r of

For

eign

Liq

uor

Lic

ense

s Ope

rate

d in

the

Fina

ncia

l Yea

r of

201

8

Distr

ict

Fore

ign

Liqu

or

whole

sales

lic

ence

s FL-

3

Fore

ign

Liqu

or R

etail

licen

ses F

L-4

Fore

ign L

iquo

r Ta

vern

Lice

nse

FL-5

Hotel

Li

cens

es

FL-7

Hotel

bar

Lice

nses

FL-

8En

terta

inm

ent

bar l

icens

es F

L-9

Railw

ay

resta

uran

t FL

-10

Resta

uran

t FL

-11

Rest

Hous

e FL

-12

Prop

rieta

ry

Club

Li

cens

e-FL

13

Mem

bers

On

ly Cl

ub

licen

ses

FL13

A

Recti

fied

sprit

s lic

ense

FL

-17

Gra

nd

Tota

l

Col

ombo

2119

53

8316

906

0121

22

142

-73

5G

ampa

ha10

119

-93

113

3-

893

-2

143

3K

alut

hara

224

144

725

-13

5-

1-

167

Kan

dy1

793

5773

1-

264

16

125

2

Mat

ale

-27

-32

36-

-12

1-

1-

109

Nuw

araE

liya

111

25

2629

1-

243

-3

-20

4G

alle

349

-82

82-

-25

1-

2-

244

Mat

ara

-32

-30

293

-14

3-

8-

119

Ham

bant

ota

117

-22

213

-2

1-

--

67Ja

ffna

230

-10

11-

-10

--

5-

68M

anna

r-

4-

22

--

31

-1

-13

Vavu

niya

-11

-5

61

-4

1-

--

28K

ilino

chch

i-

--

22

--

--

--

-4

Bat

tical

oa1

22-

1214

--

71

--

-57

Am

para

121

-11

11-

-5

1-

1-

51Tr

inco

mal

ee1

13-

1419

2-

7-

--

-56

Kur

uneg

ala

156

-23

232

-23

4-

--

132

Putta

lam

-33

211

113

-8

4-

1-

73A

nura

dhap

ura

246

-30

32-

-5

1-

--

116

Polo

nnar

uwa

-16

-18

20-

-6

1-

--

61B

adul

la1

50-

3130

1-

193

-2

-13

7M

onar

agal

a-

24-

1819

--

72

-1

-71

Rat

hnap

ura

161

-12

194

-15

31

--

116

Keg

alle

-37

-17

173

-15

1-

2-

92M

ulla

itivu

-1

-2

2-

-3

--

--

8To

tal

4910

8014

705

862

381

554

463

782

3413

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

40

Tabl

e 7

3 N

umbe

r of

fore

ign

liquo

r L

icen

ses o

pera

ted

in th

e fin

anci

al y

ear

of 2

018

Dis

tric

t

Bee

r A

le S

tout

an

d w

ine

licen

se

for

reta

il sa

le

22A

Bee

r A

le S

tout

an

d w

ine

licen

se fo

r co

nsum

ptio

n in

the

prem

ises

22B

Spec

ial T

hree

Ye

ar A

ppro

val f

or

Bou

tique

Vill

as

Est

ate

Can

teen

Se

lling

Arr

ack

Todd

y Ta

vern

Lic

ense

s

Est

ate

Can

teen

Se

lling

Tod

dy

Bot

tled

Todd

y M

anuf

acto

ry

Lic

ense

s

Arr

ack

Who

lesa

le

licen

ses

Gra

nd

Tota

l

Col

ombo

3018

21-

--

--

69G

ampa

ha43

428

--

--

-93

Kal

utha

ra8

89

-1

1-

431

Kan

dy15

135

-2

2-

-37

Mat

ale

912

7-

--

--

28N

uwar

aEliy

a16

45

-5

--

-30

Gal

le5

1713

--

--

-34

Mat

ara

11

5-

--

--

7H

amba

ntot

a-

46

--

--

111

Jaffn

a-

-2

--

--

-2

Man

nar

11

--

24-

--

26Va

vuni

ya3

--

-41

--

-44

Kili

noch

chi

--

--

50-

--

50B

attic

aloa

92

12-

6-

-3

32A

mpa

ra-

--

--

--

--

Trin

com

alee

21

3-

3-

-1

10K

urun

egal

a16

4-

-5

--

-25

Putta

lam

157

2-

24-

--

48A

nura

dhap

ura

25

2-

1-

-1

11Po

lonn

aruw

a4

2-

--

--

-6

Bad

ulla

162

--

25

--

25M

onar

agal

a7

6-

--

--

-13

Rat

hnap

ura

25

-2

22

--

13K

egal

le5

5-

--

--

-10

Mul

laiti

vu-

--

-24

--

-24

Tota

l20

915

910

02

190

10-

1067

9

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

41

Table 74 - New Licenses issued from 2006 to 2018

Year Number of New Licenses issued

2006 35

2007 42

2008 36

2009 40

2010 51

2011 41

2012 55

2013 62

2014 83

2015 52

2016 38

2017 10

2018 74

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Chapter 8

8 Excise Duties on Locally Manufactured Liquor Spirits Tobacco amp Cigarettes

81 Introduction82 List of Licensed Liquor Manufacturers83 List of Liquor Manufacturers with Suspended Licenses 84 List of Licensed Distilleries 85 List of Licensed Stores and Warehouses 86 List of Licensed Vinegar Manufacturers 87 List of Excise Licensees for Manufacturing Industrial Products88 Liquor Production and Tax Income in 201889 Spirit Manufacturing issuing in 2018 810 Tobacco Tax811 Income Analysis

Excise Department of Sri Lanka | Performance Report - 2018

44

81 Introduction

Calculation of liquor tax income and operating the relevant computer data as well as maintenance of reports data and documents pertaining to liquor manufactories warehouses and distilleries are carried out by the Revenue Division under the supervision of the Commissioner General of Excise and the Deputy Commissioner of Excise (Revenue and License)

Liquor manufactories warehouses and distilleries toddy taverns and vinegar manufactories operate under full supervision of the Excise Department Local liquor (Arrack) Country Made Foreign Liquor Wine Sake Bottled Toddy and Beer are manufactured in manufactories Arrack and foreign liquor are considered as hard liquor while toddy wine and beer are considered as soft liquor

Ethyl Spirits are manufactured in Distilleries the spirits manufactured in Sri Lanka are categorized as Rectified Spirits Coconut Spirits and Palmyrah Spirits Coconut and Palmyrah Spirits are distilled from Coconut and Palmyrah toddy while rectified spirits are distilled in Sevenagala and Palwatta Distilleries from Molasses which is a byproduct of sugar production

Rectified spirits are manufactured using the byproduct which is produced in the process of manufacturing Sake with corn starch as the base Further Ethyl Spirits are imported for liquor manufacturing and for industrial purposes

05 liquor manufactories namely Seeduwa Bandarawatta Seeduwa new warehouse Kalutara warehouse No01 Nawayalathenna Warehouse and Badulla warehouse operated under Distilleries Company of Sri Lanka (Pvt) Ltd and 02 manufactories namely Walisara and Aluthgama operated under WMMendis Company In addition to above 16 liquor manufactories are being operated in Sri Lanka at present

82 List of Licensed Liquor Manufacturers

I Distilleries Company of Sri Lanka Ltd 110 Norris Canal Road Colombo 10

II Rockland Distilleries LtdNo16024 Kirimandala Mawatha Colombo 05

III International Distillers Ltd Kotalawala Kaduwela

IV WM Mendis amp Company Ltd Welisara Ragama

V Periceyl Company (Pvt) Ltd No 110 Norris Canal Road Colombo 10

VI V A Distilleries (Pvt) LtdNo324High LevelRoad Galagedara Padukka

VII Acme Lanka Company LtdNo731 Old Road Hanwella

VIII Classic Distilleries (Pvt) Ltd No565 Mihindu MawathaMalambe

IX Manori Lanka Company (Pvt) Ltd No2771 Jayamalapura Gampola

X Nippon Expo Company Ltd No 152 Nagahakandawatta Palugama Dompe

XI Randenigala Distilleries Ltd No 25586 Korathota Kaduwela

XII Sri Lanka Distilleries Ltd Mestiya Wadduwa(No operation in 2016)

XIII Scotland Distilleries Company Ltd Passara Road Vineethagama Badulla

XIV Thikkam Distilleries Wadamarachchi Palmyrah Coconut Development Society Alwai Point Pedro (No operation in 2016)

XV Uva Glen Company (Pvt) Ltd Millewa Moragahahena

XVI Valikamam Distilleries Walikamam Palmyrah Coconut Development Society Navali Maipay

XVII Varani Distilleries Ltd Thenmaarachchi Palmyrah Coconut Development Society Point Pedro RoadWarani

XVIII Synergy Hotel amp Holdings (Pvt) Ltd Payagala

XIX Royal Casks (Pvt) Ltd Galagedara PadukkaXX Asia Pacific Brewery (Lanka) Ltd

MawathagamaXXI Lion Brewery Ltd No 254 Colombo Road

BiyagamaXXII Hingurana Distilleries (Pvt) Ltd

Samanabadda ThittapattaraXXIII Randiya Marketing Services (Pvt) Ltd No

7 Morukkuliya Mawatha Dankotuwa

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

45

83 List of Liquor Manufacturers with Suspended License

I Wayamba Distilleries (Pvt) Ltd ndash Malkaduwawa Kurunegala

84 List of Licensed Distilleries I Distilleries Company of Sri Lanka PLC

Seeduwa11 Seeduwa Distillery - Seeduwa12 Beruwala Distillery - Beruwala

II WM Mendis amp Company Ltd - Aluthgama

III Sri Lanka Distilleries Mestiya Wadduwa

IV Rockland Distilleries - Marawila

V Acme Distilleries - Wijeratna Watta Dummalasooriya

VI Palwatta Distilleries - Palwatta

VII Sewanagala Distilleries ndash Sewanagala

VIII Royal Casks Distillerie-s Galagedara

IX Varani Distilleries-Thenmaarachchi Palmyrah Coconut Development Society

X Walikamam Palmyrah Coconut Development Society

XI Hingurana Distillery Korambe Dompe

XII Cooperative Distillery - Payagala

XIII Thikkam Distillery - Wadamarachchi Palmyrah Coconut Development Society- Point Pedro

XIV Galoya Plantation Ltd- Ampara

85 List of Licensed Stores and Warehouses

01 Distilleries Company of Sri Lanka PLC i Seeduwa Old Warehouse ii Seeduwa Warehouse No03 iii Kalutara Warehouse No02 iv Mirishena Warehouse v Thekkawatta Warehouse vi Nawayalathenna Warehouse

02 W M Mendis amp Company Ltd - i Walisara Warehouse ii Moragalla Warehouse

03 Periceyl Company (Pvt) Ltd Nawayalathenna Warehouse

04 Rockland Distilleries i Marawila Warehouse ii Thittapattara Warehouse

05 International Distilleries- East India Warehouse Kothalawala Kaduwela

06 Walikamam Palmyrah Coconut Development Society- Walikamam Warehouse

07 Wadamarachchi Palmyrah Coconut Development Society - Thikkam Warehouse

08 Thenmaarachchi Palmyrah Coconut Development Society- Warani Warehouse

86 List of Licensed Vinegar Manufacturers I CDFonseka amp Sons (Pvt) Ltd - Eluwila

Panadura

II Yasara Vinegar ManufacturersndashVimal Vila Siripathi Para Kaluwamodara Aluthgama

III Anuja Vinegar ManufacturersndashPitahena Beruwala

IV Ranviru Vinegar ndash Kande Vihara RoadKaluwamodara Aluthgama

V Sudu Pol Vinegar - Aluthgama Kaluwamodara

VI RGMarketing Vinegar Manufacturers-Darga Town

VII Saviya Vinegar Manufacturers- Payagala

87 List of Excise Licencees for Manufacturing Industrial Products

i International Cosmetics (Pvt) Ltd No146 Dawson Street Colombo

ii Ansell Lanka Pvt Ltd Biyagama Export Processing Zone Biyagama

iii Interfarm (Pvt) Ltd Madapatha Street Piliyandala C

hapt

er 8

| E

xcis

e D

utie

s on

Loc

ally

Man

ufac

ture

d L

iquo

r Sp

irits

Tob

acco

amp

Cig

aret

tes

Excise Department of Sri Lanka | Performance Report - 2018

46

iv Plant Lipids (Pvt) Ltd No60 Sir Anagarika Darmapala Mawatha Colombo 03

v Astern Ltd No688 Galle Road Ratmalana

vi 609 Manufactures No117 Darmapala Mawatha Baddegama Pita Kotte

vii Naturersquos Beauty Creations No643 Kidelpitiya Puswelhena Millawa Horana

viii HDDESExtracters (Pvt)Ltd No309 Jayantha Weerasekara Mawatha Colombo 10

ix Beauty Expert (Pvt) Ltd No73 2nd Floor Majestic City Colombo 04

x Department of Indigenous Medicines Colombo Municipal Council Maradana Colombo -10

xi Sri Lanka Ayurvedic Drugs Corperation No94 Old Kotte Road Navinna Maharagama

xii Hemas Manufacturing LtdNo36 Bristol Street Colombo -01

xiii Ceylon Cold Stores No01 Justice Akbar Mawatha Colombo -10

xiv Pilapitiya Ayurvedic Manufactures Amupitiyahena Kuda Oduwa Hoarana

xv Tropic Fishery (Pvt) LtdNo161 Tammita Street Negambo

xvi FDKLanka Drugs Company Ring Road 2nd Phase Export Processing Zone Katunayake

xvii Bimal Herbal (Pvt) Ltd No02 Abaya Road Kolonnawa

xviii Harumi Holdings (Pvt) Ltd Poruwathanda Horana

xix CBLFoods International (Pvt) Ltd POBox 01 Habarakada Road Ranala

xx PBMorawaka and Sons Kottawa Pannipitiya

xxi Goya Medicines (Pvt) Ltd No45 D7 Kahatagahawatte Meegoda

xxii MSJIndustries Lanka (Pvt) Ltd No16

Aluth Mawatha Colombo 15

xxiii Siddhalepa Ayurvedic Hospital No106A Templers Road Mount Lavinia

xxiv Swarna Herbal Products Udumpitigama Dompe

xxv State Pharmaceutical Corporation No11 Sir John Kotalawala Mawatha Kandawalawatte Ratmalana

xxvi Unilever Sri Lanka Limited No258 Vincent Perera Mawatha Colombo -14

xxvii Link Natural Products (Pvt) Ltd No199 Kew Road Colombo 02

xxviii Eastern Pharmaceuticals Kirinda Puhulwella

xxix Eastern Pharmaceuticals (Ayurvedic) Kirinda Puhulwella

xxx Deepani Enterprises No53 IDB Pallekelle

xxxi Swadeshi Industrial Works PLCNo57 Colombo Road Kandana

xxxii Hemsons International (Pvt) Ltd Hemas Building No36 Bristle Street Colombo 01

xxxiii Majestic Food amp Chemists Exports (Pvt) Ltd No337 Damukanda Dompe

xxxiv Sithumina Industries No6525 Nawala Rajagiriya

xxxv Fonterra Sri Lanka New Kandy Road Biyagama

xxxvi Welcome Chemicals (Pvt) Ltd Sedawatta Road Wallampitiya

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

47

88 Liquor Production and Tax Income in 2018Rs 3300= per Proof litter was charged as the Excise Tax in the year 2018

Table 81 Molasses Arrack

Liquor Manufacturer

From January 1st to December31st

Quantity (Absolute Litres)

Tax Income(Rupees)

International Distilleries Ltd 448385923 1479673546

Perecyl Ltd 19938340 65796522

Manori Lanka Ltd 4875548 16089308

Randenigala Distilleries Ltd 5106056 16849984

Uva Glen (Pvt) Ltd 18101652 59735451

Classic Distilleries (Pvt) Ltd 16690330 55078089

WM Mendis amp Co Ltd 205936110 679589163

Rockland Distilleries (Pvt) Ltd 411154401 1356809523

Nippon Expo Ltd 13201222 43564032

Royal Casks (Pvt) Ltd 91861615 303143329

V A Distilleries (Pvt) Ltd 35334559 116604044

Scotland Distilleries Ltd 50065430 165215919

Total 1320651190 4358148910

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

48

Table 82 Coconut amp Processed Arrack

Liquor Manufacturer

Coconut amp Processed

Quantity (Absolute Litres)

Tax Income(Rupees)

Distilleries Company of Sri Lanka Ltd 936181408 3089398646

WM Mendis amp Co Ltd 85187181 281117697

International Distilleries Ltd 240729356 794406874

Rockland Distilleries Ltd 616731600 2035214280

Manori Lanka (Pvt) Ltd 17386673 57376020

Nippon Expo Ltd 3217507 10617773

Randenigala Distilleries Ltd 2391521 7892019

Acme Lanka Ltd 223123303 736306899

Scotland Distilleries Ltd 84924 280249

Classic Distilleries (Pvt) Ltd 2687238 8867885

Total 2127720710 7021478342

Table 83 Special Arrack

Liquor ManufacturerSpecial

Quantity (Absolute Litres)

Tax Income(RsCts)

Distilleries Company of Sri Lanka Ltd 15954072800 52648440240

Perecyl Co Ltd 463507620 1529575146

WM Mendis amp Company Ltd 224434425 740633602

International Distilleries Ltd 1072926834 3540658552

Rockland Distilleries Ltd 219612092 724719903

Uva Glen Pvt Ltd 108195333 357044598

V A Distilleries (Pvt) Ltd 324655171 1071362064

Nippon Expo Ltd 112135554 370047262

Randenigala Distilleries CoLtd 63093413 208208262

Acme Lanka Company Ltd 669228774 2208454954

Synergy (Pvt) Ltd 47034243 155213001

Scotland Distilleries Ltd 85937181 283592697

Hingurana Distilleries Ltd 528229621 1743157749

Classic Manufaturers 13142495 43370233

Manori Lanka (pvt) Ltd 9912731 32712012

Total 19896118290 65657190275Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

49

Table 84 Palmyrah Arrack

Liquor ManufacturerPalmyrah

Absolute Litres Tax Income(Rupees)

Thikkam Distillery 7805175 25757077

Valikamam Distillery 25077664 82756291

Varani Distillery 8319381 27453957

Scotland Distilleries Company 427842 1411878

Total 4163006 137379203

Table 85 Country Made Foreign Liquor

Liquor ManufacturerCountry Made Foreign Liquor

Absolute LitresTax Income

(Rupees)

Higurana Distilleries 12888811 42533076

Pericyl Company (Pvt) Ltd 486468740 1605346842

WM Mendis amp CoLtd 52395516 172905202

International Distilleries Ltd 707755567 2335593371

Rockland Distilleries (Pvt) Ltd 522576478 1724502377

VADistilleries (Pvt) Ltd 52034983 171715443

Nippon Expo 421872 1392177

Total 1834541970 6053988488

Table 86 Malt Liquor (Beer) Production Alcohol Percentage Below 5

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Asia Pacific Brewery Lanka Ltd(Heineken Lanka)

105403954 252969489

Lion Brewery Ltd 1424184047 3418041713

Total 1529588000 3671011202

Table 87 Malt Liquor (Beer) Production Alcohol Percentage Above 5

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Asia Pacific Brewery Lanka Ltd(Heineken Lanka)

1508476520 3620343648

Lion Brewery Ltd 8219872582 19727694196

Total 9728349102 23348037844

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

50

Table 88 Wine Production

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Lanka Wine Company-Local 3842117 9221080

Total 3842117 9221080

Table 89 Sake Production

ManufacturerFrom January 1st to December31st

Quantity (Bulk Litres) Tax Income (Rupees)

Royal Casks (Pvt) Ltd 182960316 18296031

In the year 2018 Tax on Sake production has been calculated per proof litre basis

bull Bottled Toddy Production

Table 810 List of Bottled Toddy Manufacturers Production and Tax Income

Manufacturer Quantity (Bulk Litres) Tax Income (Rupees)

Wayamba Super Bottled Toddy -Madampe - - Eagle Bottled Toddy - Madampe 404685000 20234250 Singha Bottled Toddy - Madampe 479240300 23962015 Manori Lanka BottledToddy- Madampe - - Nemta Bottled Toddy - Madampe 382855000 19142750Golden Eagle - Madampe - - New Manori Lanka- Madampe 744265000 37213250 TSR Bottled Toddy -Marawila 487380000 24369000 TSR (New) Bottled Toddy Manufactory - - Horse Power Bottled Toddy -Marawila - - Shooting Star Bottled Toddy -Marawila 465980000 23299000 Commander Bottled Toddy -Marawila - - Camel Bottled Toddy -Colombo 11730000 586500 Three Lion Bottled Toddy -Badulla 470739750 23536987 AMP Bottled Toddy-Kochchikade - - New Commander Bottled Toddy -Chilaw 36650000 1832500 Jaffna Palm Development Co-operative 27197500 1359875 Welanei Palm Development Co-operative - - AriyalaiPalm Development Co-operative - - Kopai Palm Development Co-operative 63808750 3190437 Chankanei Palm Development Co-operative 77811875 3890593 Manipai Bottled Toddy Manufactory 29483125 1474156 Pandatiarippu Palm Development Co-operative 55147500 2757375 Kayts Palm Development Co-operative 41240000 2062000 Kareinagar Palm Development Co-operative 50416875 2520843 Valikamam Bottled Toddy Manufactory 46213125 2310656

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

51

Chavakachcheri Palm Development Co-operative 87113125 4355656 Kodikamam Palm Development Co-operative 90213125 4510656 Warani Palm Development Co-operative 41600625 2080031 Chunnakam Palm Development Co-operative 96510125 4825506 Kondavil Bottled Toddy Manufactory 50653125 2532656 Thellipalai Bottled Toddy Manufactory 74679375 3733968 Atchuvely Bottled Toddy Manufactory 38704375 1935218 Point Pedro Palm Development Co-operative - - Karaveddi Bottled Toddy Manufactory - - Kilinochchi Bottled Toddy Manufactory 361238125 18061906 Thunukkai Bottled Toddy Manufactory 117053750 5852687 Pudukudiriruppu Bottled Toddy Manufactory 100830625 5041531 Mullai West Bottled Toddy Manufactory 81875000 4093750 Mullai East Bottled Toddy Manufactory 52898125 2644906 Poonagari Bottled Toddy Manufactory 90720000 4536000 Total 5158933300 257946658

89 Production Issuing of Spirits in 2018

bull Production of Spirits distilled from Coconut Toddy

Table 8 11 Quantity of Spirits distilled from Coconut Toddy

Distillery Quantity of Pure Toddy Received for Distillation

Quantity of Spirits Manufactured (Absolute Litres)

Acme Lanka Distillery 3456144800 239296900

Mendis Distellery- Moragalla 1986375300 152070000

Beruwala Distillery 3275181000 250883300

Cooperative Distillery 1653037500 113291400

Mestiya Distillery 4380148000 315713700

Rockland Distillery 7690133000 695029500

Seeduwa Distillery 7177267300 534795700

Total 29618286900 2301080500

bull Production of Spirits Distilled from Palmyrah Toddy

8 12 Quantity of Spirits distilled from Palmyrah Toddy

DistilleryQuantity of Pure Toddy Received

for Distillation Quantity of Spirits

Manufactured (Absolute Litres)

Thikkam Distillery - -

Varani Distillery 382098250 18122000

Valikamam Distillery 582637250 33438750

Total 964735500 51560750

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

52

bull Quantity of Rectified Spirits Issued for Liquor Production

813 Production of Rectified Spirits

Distillery Quantity (Bulk Litres) Quantity of Rectified Spirits Issued

Pelwatta Distillery 5499462700 4441500000

Sewanagala Distillery 3994273000 3300750000

Hingurana Distillery 1042705300 811100000

Royal Casks Distillery 1005076800 523098000

Galoya Plantation Company 386571100 1663800000

Total 11928088900 10740248000

Table 814 Quantity of Rectified Spirits issued for Other Non-potable products

Distillery Quantity (Bulk Litres)

Pelwatta Distillery 262140000

Sewanagala Distillery 584569000

Total 846709000

Table 815 Rectified Spirits (Imported for Liquor Production)

Company Quantity (Bulk Litres)

Distilleries Company of Sri Lanka Ltd 11204777000

International Distilleries Ltd 1161077000

WM Mendis amp Co Ltd 50000000

Periceyl Company (Pvt) Ltd 980667000

Rockland Distilleries (Pvt) Ltd 48360000

Total 13444881000

bull Tax Imposed on local and imported Ethyl Alcohol Spirits in the year 2018

Table 816 Tax imposed on Ethyl Alcohol spirits imported in the year 2018

Company Quantity (Bulk Litres)Ethyl Alcohol Tax

Income(Rupees)

Distilleries Company of Sri Lanka Ltd 11204777300 112047773

Periceyl Company (Pvt) Ltd 980667000 9806670

WM Mendis amp Co Ltd 50000000 500000

International Distilleries Ltd 11610772000 116107720

Rockland Distilleries (Pvt) Ltd 48360000 483600

Total 23894576300 238945763Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

53

Table 817 Tax Imposed on local Ethyl Alcohol Spirits in the year 2018

Liquor ManufacturerCoconut Spirits

Quantity(Bulk Litres)

Rectified Spirits Quantity

(Bulk Litres)

Ethyl Alcohol Tax Income

(Rupees)

Distilleries Company of Sri Lanka Ltd 913000000 5165000000 6078000

Periceyl Company (Pvt) Ltd 100000000 20400000 120400

WM Mendis amp Company Ltd - Welisara 137500000 405100000 542600

WM Mendis amp Company Ltd - Moragalla 0000 25000000 25000

International Distillers Ltd 503600000 1551000000 2054600

Rockland Distilleries Ltd 622800000 1314800000 1937600

Uva Glen Company (Pvt) Ltd 10000000 110000000 120000

Manori Lanka Company (Pvt) Ltd 0000 28000000 28000

V amp A (Pvt) Ltd 15000000 588000000 603000

Nippon Expo Company Ltd 30080000 80000000 110080

Randenigala Distilleries Ltd 15000000 58000000 73000

Acme Lanka Company Ltd 344000000 740000000 1084000

Synergy Hotel amp Holdings (Pvt) Ltd 5000000 46000000 51000

Scotland Distilleries Ltd 11000000 155000000 166000

Hingurana Distilleries Company 119000000 510000000 629000

Royal Casks (Pvt) Ltd 15000000 75000000 90000

Classic Distilleries (Private) Ltd 7496500 30000000 37496

Total 284847650 10901300000 13749776

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

bull Quantity of Denatured Spirits-

Denatured spirits have not been produced during the year 2018

810 Tobacco TaxLicense issued for Cigarette manufacturing and 521 licenses issued for Beedi Cigars Pipe Tobacco were

renewed in the year 2018 Tax on imported tobacco has decreased by 309 in the year 2019 compared to the year 2017

bull Tax on Local Tobacco

A tax of Rs10 is charged per kilogram of Tobacco used for local cigarette production

Table 818 Quantity of Local Tobacco used for Cigarette Production and the Tax Earned

Type of Tobacco Quantity (Kg) Tax of Rs10 Per Kg (Rupees)

Locally manufactured Tobacco 2185721100 21857211

Excise Department of Sri Lanka | Performance Report - 2018

54

811 Income Analysis

Table 819 Tax Income on Liquor Production 2013-2018

Year Excise Revenue (Rs Million )

Difference in Tax Increase

(Rs Million)

Percentage of Tax Increase compared to the

previous year

2013 63026 2948 49

2014 70513 7487 119

2015 105957 35444 503

2016 120794 14835 140

2017 113027 (7767) (687)

2018 113936 909 08

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise income which was Rs 113027 Billion in the year 2017 increased to Rs 113936 Billion in the year 2018 Although a decrease of 687 could be witnessed in the excise revenue in the year 2017 compared to the year 2016 tax revenue has increased by 08 in the year 2018 compared to the year 2017

There has been a variance of Rs900 between proof litre of Hard Liquor and that of Malt liquor It is

observed that consumers of hard liquor has shifted to beer consumption owing to decrease of tax on malt liquor Moreover it is further observed that the decrease in Hard Liquor Income has resulted due to decline in its production based on decline of hard liquor consumption due to price factor

Table 820 Liquor Production 2013-2018

Year UnitHard Liquor

UnitMalt Liquor (Beer)

Litres (Million) Litres (Million)

2013 Proof Litres 443 Bulk Litres 1203

2014 Proof Litres 439 Bulk Litres 1245

2015 Proof Litres 517 Bulk Litres 1256

2016 Proof Litres 555 Bulk Litres 522

2017 Proof Litres 500 Bulk Litres 704

2018 Absolute Litres 252 Absolute Litres 113

Excise Department of Sri Lanka | Performance Report - 2018

55

bullIn

crea

se in

Exc

ise

Dut

ies o

n L

iquo

r fr

om 2

005

to 2

018

Tabl

e 8

21

Inc

reas

e in

Exc

ise

Dut

ies o

n L

iquo

r

Year

amp

Dat

e of

Tax

In

crea

se

Arr

ack

Fore

ign

Liqu

orLo

cal W

ine

belo

w18

Im

porte

d W

ine

Mal

t Liq

uor

belo

w5

M

alt L

iquo

r ab

ove

5B

ottle

d To

ddy

Toba

cco

Impo

rted

Fore

ign

Liqu

or(R

sper

Bul

k Li

tre)

Ethy

l Alc

ohol

Exci

se

Not

ifica

tion

No

(Rsp

er P

roof

Litr

e)(R

sper

Bul

k Li

tre)

(Per

kg

1)B

eer

Win

eO

ther

Fo

reig

n Li

quor

(Rsp

er B

ulk

Litre

)

2005

11

0920

051

209

381

0039

600

510

0052

500

- -22

500

250

0032

50

375

048

50

535

0- -

- -- -

- -- -

- -87

9-88

288

3-88

620

061

006

421

0055

000

-27

500

--

--

--

--

889-

891

2007

03

1320

071

025

446

0051

000

575

0064

000

-30

000

365

00-

380

0-

540

010

00

-- -

- -- -

- -- -

893-

896

897-

900

2008

10

0856

000

690

00-

415

0048

00

640

0-

--

--

-90

3-90

620

090

327

610

0074

000

-46

500

--

--

--

--

907-

909

2010

06

2420

101

029

2010

11

23

660

0071

000

813

00

790

0084

000

953

00

- - -

515

0056

500

668

00

580

063

00

800

0

740

079

00

960

0

- - -

- - -

- - -

- - -

- - -

- - -

916-

919

921-

924

927-

930

2011

01

0720

111

025

863

0092

300

1003

00

1063

00

- -71

800

778

0080

00

850

096

00

101

00- -

- -- -

- -- -

- -93

1-93

493

9-94

220

111

122

--

100

00-

--

--

--

--

946

2012

03

3098

300

112

300

-83

800

900

010

600

--

--

--

947-

950

2012

10

0610

430

011

830

0-

898

0010

000

116

00-

--

--

-95

2-95

520

130

731

111

000

125

000

--

110

0013

000

--

--

--

959-

961

2014

10

101

200

001

370

00-

-12

000

145

00-

--

--

-96

4-96

620

141

025

148

500

170

000

-1

120

0015

000

185

00-

--

--

-96

8-97

120

151

003

159

500

186

000

--

190

0024

500

--

--

--

975-

977

2015

11

211

850

002

030

00-

-16

000

315

00-

--

--

-97

8-98

020

151

205

--

--

190

0031

500

--

--

--

981

2016

01

01-

--

--

-30

00

--

--

-98

720

160

401

--

--

--

--

--

-10

00

988

2016

09

01-

--

--

--

-50

00

100

0020

000

-98

999

020

170

101

--

--

500

099

3

(RsP

er A

bsol

ute

Litre

)(R

sPer

Abs

olut

e Li

tre)

(per

kg

)B

eer

Win

eO

ther

Fo

reig

n Li

quor

(RsP

er B

ulk

Litre

)

2017

11

1033

000

033

000

0-

2400

00

2400

00

2400

00

1000

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

56

Gra

ph 8

1- E

xcis

e R

even

ue F

rom

Yea

r 201

3 to

201

8

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

57

Gra

ph 8

2 ndash

Exci

se D

uty

on M

alt L

iquo

r (B

eer)

Fro

m Y

ear 2

013

to 2

018

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Chapter 9

9 Importation and Exportation Liquor Spirits Tobacco and Cigarettes

91 Quantity of Imported Foreign Liquor and the Tax Income 92 List of Licensed Foreign Liquor Importers 93 Rectified Spirits Imported for Manufacturing Liquor94 Tax Exemption on Liquor Exportation95 Excise Duty on Importation of Non-Potable Spirits96 Taxes on Importation of Tobacco and Cigarettes97 Exportation of Tobacco and Cigarettes

Excise Department of Sri Lanka | Performance Report - 2018

60

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

91 Quantity of Imported Foreign Liquor and the Tax Income

In 2017 excise duty has been imposed on imported bottled foreign liquor under the Excise Notification No996 and the liquor imported for duty free shops and for re exportation is exempted from the said excise duties

A duty of Rs5000 per liter of Beer Rs10000 per liter of Wine and Rs20000 per liter of other foreign liquor is levied

Table 91 Imported Bottled Foreign Liquor and Tax

Type of Liquor Quantity (Bulk liters) Tax Income (Rs)

Beer 293698500 14684925

Wine 1537928770 153792877

Other Foreign Liquor 772650050 154530010

Surplus of 3 2896515

Total 2604277320 325904327

92 List of Licensed Foreign Liquor Importers

I Decanter Wine Holdings (Pvt) Ltd- Hidellana Rathnapura

II Distilleries Company of Sri Lanka PLC ndash Peliyagoda

III Favourite International Ltd- Moratuwa

IV Free Lanka Trading Company Ltd- Peliyagoda

V Global Brands (Pvt) Ltd- Colombo 13

VI Great Western International Ltd- Boralasgamuwa

VII HJayarathne Herath(Kurunegala Distributors)-Kurunegala

VIII Heineken Lanka Company ndash Moratuwa

IX Hilton Hotel ndash Colombo 01

X Imperial Beverages (Pvt) Ltd- Katana

XI International Distilleries Ltd- Kotalawala Kaduwela

XII Jet Enterprises (Pvt) Ltd- Ragama

XIII Lanka Premium Beverages Ltd- Colombo 15

XIV Luxury Brands (Pvt) Ltd - Biyagama

XV Mega Trading (Pvt) Ltd - Mirihana

XVI Fernand Ricard Lanka (Pvt) Ltd- Colombo 14

XVII Prestige Wines and Spirits (Pvt) Ltd ndash Ampara

XVIII Rockland Distilleries (Pvt) Ltdndash Colombo 05

XIX United Spirits amp Wines International (Pvt) Ltd- Kosgoda

XX Victory Stores (Pvt) Ltd- Colombo 15

XXI Vindana Enterprises (Pvt) Ltd

XXII WMMendis amp Company- Welisara

XXIII Signature Ceylon Beverages (Pvt) Ltd ndash Nagoda Kandana

Excise Department of Sri Lanka | Performance Report - 2018

61

93 Rectified Spirits Imported for Manufacturing Liquor

Table 92 Rectified Spirits (Imported for Manufacturing Liquor)

Company Imported Quantity (Bulk Litres)

Tax Income (Rupees)

Distilleries Company of Sri Lanka PLC 11364419300 113644193

ID Lanka (Pvt) Ltd 1160681100 11606811

WM Mendis (Pvt) Ltd 49054200 490542

Pericyl (Pvt) Ltd 884473200 8844732

Rockland Distilleries (Pvt) Ltd 48351600 483516

Total 13506979400 135069794

As per the Excise Notification No 988 date 22032016 a tax of Rs 10= levied on Bulk Litre of Rectified Spirits for manufacturing liquor

94 Tax Exemption on Liquor Exportation

Liquor which is manufactured in Sri Lanka for the purpose of exportation has been exempted from Excise Duties

Table 93 Excise Duty on Liquor Reimbursed on Exportation

Deduction of Excise Duties for Hard Liquor (Rs)

15610341

Deduction of Excise Duties for Beer (Rs)

805767962

Total (Rs) 821378303

95 Excise Duty on Importation of Non-Potable Spirits

A tax of Rs15 = had been levied per every kilo of imported Non Potable Spirits as per the Excise Notification No999 with effect from 10112017 was reduced to Rs 6 = per every kilo by the Excise Notification 072018 dated 21022018 Tax concessions have been granted for the BOI ( Board Of Investment ) approved companies engaged in importation of Non-Potable Spirits as per theExcise Notification 122018 dated 03102018

Table 94 Excise Duty on Importation of Non Potable Spirits

Tax on Non Potable Spirits

Quantity (kg) Tax Income (Rupees)

17564622350 94204118

96 Excise Duty on Importation of Tobacco and Cigarettes

According to the Tobacco tax act of number 08 of 1999 and Orders (General) set out by the Excise Notification No16251 of 26102009 and the Excise Notification No 8699 of 08111995 a tax of Rs10 is levied on every kilo of tobacco locally cultivated for manufacturing cigarette and imported for production of Cigarettes Beedi or Cigars while a duty of Rs 5= is levied on every imported cigarette

Tobacco imported for exportation under the approval of BOI ( Board Of Investment ) has been exempted from the Tax on Imported Tobacco

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

Excise Department of Sri Lanka | Performance Report - 2018

62

95 Table ndash Quantities of Imported Tobacco Cigarette and the Tax

Type Quantity (Kg) Tax (Rupees)

Imported Tobacco (Taxed) 1270472600 12704726

Imported Tobacco (Tax Exempted) 1108710000 -

bull Quantity of Cigarettes imported in the year 2018 and the relevant tax income are as follows

Table 96 - Quantity of Imported Cigarettes and the Tax

Type Quantity (Kg) Tax (Rupees)

Imported Cigarettes 111960000 559800

In addition to the above Tax and the surcharge levied by the Exise Department on Tobacco imported to the country (before the year 2018) without a license was Rs386416430

Accordingly the total tax levied on imported Tobacco and Cigarettes was Rs17128690

97 Exportation of Tobacco and Cigarettes

In accordance with the rules and regulations stipulated in the Tobacco Tax Act no any tax is levied on Ciagrettes Cigars and Processed Tobacco exported with the view of promoting Foreign Exchange flow to Sri Lanka

bull Quantity of Tobacco Exported in the year 2018 is as follows

Table 97 Quantity of Tobacco Exported

Type Quantity (Kg)

Exported Tobacco 568062000

bull Quantity of Cigarettes Exported in the year 2018 is as follows

Table 98 Quantity of Cigarettes Exported

Type Quantity (Kg)

Exported Cigarettes 19007010000

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

Chapter 10

10 Conclusion

Conclusion

Excise Department of Sri Lanka | Performance Report - 2018

64

Excise Department of Sri Lanka (EDSL) is the apex body which is entrusted with the responsibility of excise taxation and excise law enforcement In addition to the Excise Ordinance EDSL enforces the provisions of Tobacco Tax Act National Authority on Tobacco and Alcohol Act Convenions against Illicit Trafficking of Narcotic Drugs and Psychotropic Substances Act

Management of Excise Revenue enforcement of Excise Ordinace and other vested laws as well as fulfillment of subject-related social security tasks are also among the key responsibilities of EDSL

Excise Revenue collected in the year 2018 was Rs113936 Billion and it indicates a growth of Rs 091 Billion compared to Rs113027 Billion of revenue earned in the year 2017Although a decrease of 689 could be witnessed in the excise revenue within the year 2017 compared to the previous year 08 growth in the tax revenue could be witnessed in the year 2018 compared to the previous year

The total number of detections made by Excise Officers during 2018 was 49312 and it indicates an increase of 830 detections compared to the previous year Within this year Excise Officers have made a great contribution towards maintenance of a better discipline in both Liquor and Tobacco industries by means of carrying out a total number of 3684 Technical Crime Detections Interestingly the number of Technical Crime Detections made during the year under review was less than that of the previous year viz 4315

I highly appreciate the support extended by His Excellency the President and the Hon Prime Minister to accomplish the departmental objectives and would wish to mention with gratitude that their guidance enormously abetted to steer the department to reach its objectives FurtherI highly appreciate the support extended by Hon Minister of Finance and Mass Media Hon State Ministers of Finance Hon Deputy Minister of Finance and Mass Media Similarly I hereby extends my gratitude to the Secretary to the Ministry of Finance all Heads of Departments in the Ministry of Finance including that of Fiscal Policy and the officers of relevant Divisions for their valuable support and contribution given during the year under review

Further I extend my sincere thanks to all District and Divisional Secretaries for their active contribution to carry out the overall activities of the Excise Department throughout the Island and would like to bestow my special thanks to the Attorney Generalrsquos Department for extending supervisory and legal assistance required to carry out departmental duties

Moreover my earnest gratitude goes to all the state institutions including the Auditor Generalrsquos Department National Authority on Tobacco and Alcohol Dangerous Drugs Control Board Government Analystrsquos Department Sri Lanka Bureau of Standards Department of Inland Revenue Sri Lanka Customs Department of Import and Export Control Institute of Industrial Technology Police Narcotics Unit Police Special Task Force and the Police Training School Nikaweratiya for extending the inter departmental consultancy guidance and support required in the process of fulfilling the departmental responsibilities

In addition I thankfully mention the assistance given by the Presidential Task Force on Drug Prevention for prevention programs conducted by the Department to realize the concept of ldquoA Nation Free of Alcoholrdquo

Last but not least I highly admire and appreciate the relentless dedication of the entire departmental staff representing all ranks and layers to achieve the departmental aims and objectives and the support extended to reach the expected performance level by managing the limited human resources and the infrastructure in the year 2018 Further I sincerely expect the contribution and commitment of the entire staff to achieve the departmental objectives and targets in the forthcoming year as well

HG Sumanasinghe Commissioner General of Excise

Cha

pter

10

| C

oncl

usio

n

Chapter 1

1 Excise Department of Sri Lanka

11 Introduction12 Vision13 Mission14 Objectives 15 Activities

Excise Department of Sri Lanka | Performance Report - 2018

2

11 IntroductionExcise Department of Sri Lanka which was established in 1913 operated under the purview of the Ministry of Finance and Mass Media in the year 2018 It holds the third place among the state tax income generating Departments Excise Department of Sri Lanka mainly implements the Excise Ordinance No08 of 1912 which is the 52nd Chapter of the Legislative Enactment In addition it implements the Tobacco Tax Act No8 of 1999 Poisons Opium and Dangerous Drugs Ordinance and the National Authority on Tobacco amp Alcohol Act No27 of 2006

Department of Sri Lanka Police also extends a significant contribution for the task of implementing laws imposed under said ordinances and acts Similarly this Department serves as a member of the National Dangerous Drugs Control Board National Authority on Tobacco amp Alcohol for the purpose of implementing government policies while extending a great contribution for achieving the national goal of creating a country devoid of liquor and narcotic drugs under the theme of ldquoA Nation Free of Alcoholrdquo in collaboration with the Presidential Unit on Alcohol Prevention

12 VisionldquoContributing to build a healthy society in Sri Lanka which is free from illicit liquor and narcotic drugsrdquo is the vision of Excise Department of Sri Lanka

13 MissionldquoEfficient and effective administration of the liquor and the tobacco industry in Sri Lanka through the collection of revenue and prevention of illicit manufacture and sale of such products for development and welfare of the society and the enforcement of the Poisons Opium and Dangerous Drugs Ordinance for the social protection of Sri Lankardquo is the mission of Excise Department of Sri Lanka

14 ObjectivesExcise Department of Sri Lanka operates with the under mentioned objectives in order to achieve its mission

a Safeguarding the revenue accumulated from liquor and tobacco

b Enforcement of the Excise Ordinance and the Tobacco Tax Act

c Implementation of the Poisons Opium and Dangerous Drugs Ordinance

d Implementation of National Authority Act on Tobacco and Alcohol

15 Activities

Excise Department of Sri Lanka carries out the following activities so as to achieve the above objectives

a Supervision and control of licensed premises and collection of revenue therefrom

b Acting as a law enforcement agency in respect of the Excise Ordinance

c Enforcement of the Tobacco Tax Act including supervision and control of tobacco manufactories

d Acting as a law enforcement agency in respect of the Poisons Opium and Dangerous Drugs Ordinance

e Implementation of National Authority Act on tobacco and alcohol

Cha

pter

1 |

Exc

ise

Dep

artm

ent o

f Sri

Lan

ka

Chapter 2

2 Organizational Structure and Changes in 2018

21 Introduction22 Organizational Structure23 Adminstration Division 24 Recruitments 25 Staff Changes26 Logistics Division27 Human Resources Division

Excise Department of Sri Lanka | Performance Report - 2018

4

21 Introduction

Excise Department of Sri Lanka operates under the direction of a Commissioner General of Excise

With respect administration of the regional offices of the Excise Department island has been divided into lsquoExcise Divisionsrsquo on provincial basis and the Western Province has been divided in to three Divisions while each of North Western and Northern Provinces have been divided in to two Divisions on district basis based on the density of population licenses and crimesThese Excise Divisions are supervised by the Assistant Commissioners of Excise

Excise Superintendentsrsquo Offices have been established under Excise Divisions Excise Divisions which cover the whole province have been subdivided to Excise Superintendentsrsquo Offices under district basis In this manner an Excise Area consisting of two districts comes only under Vauvniya and Kilinochchi Excise Superintendentsrsquo Offices Excise Divisions which are limited only to a district have been parted as Excise Superintendentsrsquo Offices with determined limits Said Excise Circles are supervised by the Superintendents of Excise

Excise Stations have been established under Excise Superintendentsrsquo Offices and they administer the Excise areas of which the limits have been determined by the Department Officers of Inspector Grade and of other ranks have been attached to these Excise StationsThe Senior Most Officer of the inspactorate

generally serves as the Officer In Charge

Further Special Operations Units and Narcotic Unit have been established and related particulars have been separately given here Excise Units have been established in all licensed Tobacco and Alcohol manufactories located island-wide and permanent staffs have been assigned to them

Excise Department of Sri Lanka comprised of a Head Office 13 Offices of Assistant Commissioners of Excise or Divisional Offices 30 Offices of Excise Superintendents 56 Excise Stations 05 Special Operations Bureaus a Narcotic Unit and Excise Units which have been established in all licensed Tobacco and Alcohol manufactories located island-wide operates to fulfill the threefold missions of Excise revenue management law enforcement and social security

Departmental Officers and Officers from the Combined Services and Islandwide Services have been attached to carry out duties of these offices while Departmental Officers have attached to Excise Stations and Units

Approved cadre for Departmental Officers is 1318 while the approved cadre for Combined Services and Islandwide Services is 173 Accordingly total approved cadre for the Department is 1491 and the actual number of staff served in the Department during the year reviewed was 1309 Hence there were 202 vacancies which summed up to 121 per cent of the approved cadre (Table 21)

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

5

bull Cadre Report of the Excise Department as at 31122018

21 Table - Cadre Report

Serial No Designation Approved

CadreActual Cadre Vacancies Excess

Post1 Commissioner General of Excise 1 1 0 0

2Additional Commissioner General of Excise (Revenue Policies amp Administration) 1 1 0

0

3

Additional Commissioner General of Excise (Revenue Operations and Law Enforcement) 1 0 1

0

4Commissioner of Excise (Administration and Human Resources ) 1 1 0

0

5 Commissioner of Excise(Revenue Operations) 1 1 0 06 Commissioner of Excise (Law Enforcement) 1 1 0 0

7 Commissioner of Excise (Social Security and Development ) 1 1 0 0

8 Chief Accountant 1 1 0 09 Chief Internal Auditor 1 1 0 0

10 Deputy Commissioner of Excise (Administration) 1 1 0 011 Deputy Commissioner of Excise (Revenue licenses ) 1 1 0 012 Deputy Commissioner of Excise (Law Enforcement) 1 1 0 013 Deputy Commissioner of Excise (Human Resources ) 1 0 1 014 Deputy Commissioner of Excise (Legal) 1 1 0 0

15Deputy Commissioner of Excise (Academic amp Research Logistics) 1 1 0

0

16Deputy Commissioner of Excise (Supply Chain Regulations amp IT) 1 1 0

0

17 Deputy Commissioner of Excise (Social Security) 1 1 0 018 Deputy Commissioner of Excise (Logistics) 1 0 1 019 Accountant 2 0 2 020 Assistant Commissioner of Excise 13 6 7 021 Assistant Director (Information Technology) 1 0 1 022 Superintendent of Excise 31 15 16 023 Statistician 1 0 1 024 Administrative Officer 2 2 0 025 Translator 2 2 0 026 Information and Communication Technology Officer 1 1 0 027 Chief Inspector of Excise 75 73 2 028 Statistics Officer 1 0 1 029 Inspector of Excise 300 249 51 030 Excise Sergeant Major 50 34 16 031 Development Officer 9 9 0 032 Technical Officer 1 0 1 033 Transport Officer 1 0 1 034 IT Assistant 3 3 0 035 Public Management Assistant 108 104 4 036 Excise Sergeant 100 15 85 037 Excise GuardCorporal 600 620 0 2038 Excise Guard - Driver 129 120 9 0

39 Excise Guard - Driver (Three wheel) As per the letter NoDMS1175III dated 19022018 1 1 0 0

40 Office Assistant 38 36 2 041 Bungalow Keeper 4 4 0 0

Total 1491 1309 202 20Officer holding the post of Excise Commissioner (Revenue Operations) has been attached to the Post of Advisor (Excise Policies) of the Ministry of Finance and Mass Media The reason for exceeding the approved cadre of Excise Guards (600) is the annulment of the promotions made to the Excise Sergeant by

the letter noEB107ES Promotions (Volume III) dated 16112016 as per the Supreme Court Verdicts 6612012 and 6632012

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

6

22

Org

aniz

atio

nal S

truc

ture

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

7

23 Adminstration DivisionAdministration Division operates under the supervision of Commissioner General of Excise and the Additional Commissioner General of Excise (Revenue Policies amp Administration) Commissioner of Excise (Administration and Human Resources) and a Deputy Commissioner of Excise Execution of general administrative tasks of the Department is the main responsibility of the Division

This division carries out the activities related to establishment discipline transfers and retirement of Departmental Officers Officers of the Combined Service and the All Island Services attached to the Deapartment Moreover it performs tasks pertaining to recruitment promotions transfers of Departmental Officers and conducting Efficiency Bar Examinations in accordance with the relevant procedures

Annual transfers of the Uniform Staff are done by this division as per the transfer procedure approved by the Public Service Commission and also based on

the service requirement In addition to above internal transfers of the Combined Services and Islandwide Services are also done by this Division

24 Recruitments

bull New Recruitments

No any recruitments have been made in the year 2018

25 Staff ChangesNumber of Officers transferred to the Department was 41 while the number of officers transferred out of the Department was 20 as at 31122018

bull Retired Officers

No of officers retired in the year 2018 was 26

Table 22 Details of Retired Officers

Serial No Name of the Officer Designation Date of Retirement

Ms K Wijeyakoon PMAS 07012018Mr HK Chandrasiri KKS 24012018MrWW Gnanathilaka Excise Guard 24012018MrMM Somathilaka Banda Excise Inspector 26012018MrW Somadasa PMAS 23022018MsKHA Meegasmula ECG 11032018

MrYSB Srilal Excise Sergeant Major 12032018

MrHK Saradiyel Excise Sergeant Major 05042018MrDM Senarathna Excise Sergeant Major 11042018MrSPKH Peters Excise Guard 24042018MrMR Somarathna Excise Inspector 01052018MrHW Collin Pitawela Excise Inspector 07052018

MrHMS Dharmapriya KKS 18052018

MrGK Dayarathna Excise Guard 23052018

MrWPA Jayarathna Excise Inspector 12062018

MrWAD Amarajiwa Excise Inspector 20062018

Ms Sandiya Priyadarshani Excise Guard 27062018

MrTMR Tennakoon Excise Sergeant Major 01092018

MrWMGK Warnashantha KKS 07092018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

8

MrJ Pushpakumara Silva DCE 15092018

MrRMJ Anurudda KKS 15092018

MrBRD Basnayaka KKS 08102018

MrRM Siripala Excise Inspector 09102018

MrT Wilman Pieris Excise Inspector 05112018

MrMMA Muthalif Excise Sergeant 10122018

MsRM Gunaseelawathi KKS 18122018

bull Interdicted Officers

Table 23 Details of Interdicted Officers

Serial No Name of the Officer Designation Date of Interdiction date

01 MrBAMDSMuthuarachchi Excise Inspector 07022018

02 MrBSPriyadarshana Excise Guard 16072018

bull Deceased Officers

Table 24 - Details of Deceased Officers

Serial No Name of the Officer Designation Date of Decease

Mr K Wasan Excise Inspector 11012018

Mr DNN Disanayaka Excise Driver 01022018

Mr RM Wimalarathna Excise Guard 09082018

Mr A Asoka Shantha Walpola Excise Inspector 18092018

Mr G Nimal Silva ACE 17082018

Mr R Dinesh Excise Guard 06112018

bull Officers who Resigned from Service or Vacated the Post

Table 25 - Details of Officers who resigned from service and vacated the post

Serial No Name of the Officer Designation Date of Resignationvacating the post

MrWDKFernando Excise Guard 01012018

MrTMDRWijesooriya Excise Driver 31052018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

bull Reinstatement in service

No any officer was reinstated in service in the year 2018

bull Promoted Officers in the year 2018

Promotions have been made to one post of Excise Commissioner 04 posts of Deputy Commissioners of Excise and 12 posts of Chief Excise Officers in the year 2018

Excise Department of Sri Lanka | Performance Report - 2018

9

Table 26 - Details of Promoted Officers in the year 2018

Serial No Name of the Officer Post Promoted to Date of

Promotion Work Station

1 Mr MDMWKDisanayaka CE (Social Security amp Development) 17072018 Head Office

2 Mr RMRBandara DCE ( Supply Chain Regulations amp IT) 18092018 Head Office

3 Mr AMGamini Adikari DCE (Legal) 18092018 Head Office

4 Mr PChandrasiri de Silva DCE(Academic amp Research) 18092018 Head Office

5 Mr BUWickramarathna DCE (Social Security) 18092018 Head Office

6 Mr EJLPieris Thilakarathna Chief Inspector of Excise 23042018 Excise Station-Chilaw

7 Mr TSMTKBGinigathpitiya Chief Inspector of Excise 23042018 Excise Station-Kuliyapitiya

8 Mr RPKKWijeyasinghe Chief Inspector of Excise 23042018 Excise Station-Badulla

9 Mr DTN Perera Chief Inspector of Excise 23042018 Excise Station-Rathnapura

10 Mr ARLambert Chief Inspector of Excise 23042018 Head Office

11 MrSDSenaka De Silva Chief Inspector of Excise 23042018 Excise Station-Balangoda

12 MrRALL Ramanayaka Chief Inspector of Excise 23042018 Excise Station-Mathugama

13 Mr Wasantha Samarasinghe Chief Inspector of Excise 23042018 Excise Station-Hambantota

14 Mr P Ragunadan Chief Inspector of Excise 23042018 Excise Station-Jaffna

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

26 Logistics Division

Logistics Division of the Excise Department of Sri Lanka operates under the supervision of Deputy Commissioner of Excise (Logistics) and the guidance of the Commissioner of Excise (Administration amp Human Resources)

bull Role of the Logistics Division

bull Carrying out repairs and maintenance activities of the Head Office construction maintenance and repairing of buildings required for Regional Offices and obtaining buildings on rental basis for the same purpose

bull Repairs and maintenance of departmental vehicles

bull Repairs and mentenance of regional offices and circuit bunglows and acquisition of lands for the purpose of constructing new buildings

bull Maintenance Activities of the Head Office Building amp Regional Offices

This Division administers the maintenance services of the Head Office Building which was inaugurated on the 2nd of May 2017 Excise Station ndashNuwara Eliya was constructed and opened for services while building repairs with respect to 07 other Excise Stations were repaired the year 2018 Accordingly Padukka Galle Trincomalee Polonnaruwa Hambantota Kalutara and Ratnapura Regional Offices have been restored at the cost of Rs10 Million In addition to above constructions of the Excise Stations in Chilaw and Ampare were also completed Further 27 regional offices are being operated in buildings obtained on rental basis

bull Vehicles

Department possessed 132 vehicles out of which 09 condemned vehicles were disposed in the year 2018 Procurement activities with respect to purchase of 20 vehicles to be used for departmental needs have been

Excise Department of Sri Lanka | Performance Report - 2018

10

commenced In the year 2018 Rs7 million has been spent for Departmental vehicle repairs

bull Land Acquisition

Activities related to land acquisition for the purpose of constructing new buildings for regional offices in Pugoda Kegalle and Hatton areas where offices are being operated in rented buildings at present

bull Circuit Bunglows

Department possesses 04 circuit bunglows which are located in NuwaraeliyaThissamaharamaya Anuradhapura and Polonnaruwa

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

11

bullA

sset

s Acc

ount

(Inf

rast

ruct

ure)

Tabl

e 2

7 - A

sset

s (In

fras

truc

ture

) Det

ails

D

istr

ictD

S

Off

ice

whe

re th

e pr

oper

ty is

loca

ted

Nam

e of

the

Prop

erty

Ext

ent o

f L

and

If a

Tra

nsfe

r N

o amp

Dat

e

Nat

ure

of th

e la

nd

whe

ther

the

land

is

Em

pty

or w

ith

Bui

ldin

gs

1C

olom

bo -

Sri

Jaya

war

dena

pura

K

otte

Exci

se H

ead

Offi

ce-R

ajag

iriya

514

DW

alik

ada

Sout

h G

ram

anila

dhar

i Div

isio

nW

alik

ada

302

6 Pe

rche

sN

o10

82

318

date

d 13

06

2013

Lette

r of t

he D

irect

or

Urb

an D

evel

opm

ent A

utho

rity

Con

stru

ctio

ns a

re i

n th

e fin

al st

age

2C

olom

bo -P

aduk

kaEx

cise

Sta

tion-

Padu

kka

218

Pe

rche

sN

oප

ාඉ2

fomd3

dat

ed 0

406

200

4Le

tter o

f the

Div

isio

nal S

ecre

tary

Pad

ukka

With

bui

ldin

gs

3C

olom

bo ndash

Kas

bew

a Ex

cise

Sta

tion-

Kas

bew

a20

Per

ches

No

mdfa3

22

36 d

ated

07

122

004

Lette

r of t

he D

ivis

iona

l Sec

reta

ry K

asbe

wa

With

bui

ldin

gs

4K

alut

ara-

Kal

utar

aO

ffice

of t

he A

ssis

tant

Com

mis

sion

er o

f Exc

ise-

Pita

gone

liyaw

atta

Kal

utar

a (W

PII

) 74

36

Perc

hes

Div

isio

nal S

ecre

tary

rsquos N

o4

61

86 P

rovi

ncia

l Lan

d C

omm

issi

oner

rsquos

No

-පඉ

fl

dඉ1

1l

iquest0

4

Com

mis

sion

er

Gen

eral

of

La

nd

No

414

192

4

12

122

014

With

bui

ldin

gs

5K

alut

ara-

Kal

utar

aO

ffice

of

the

Supe

rinte

nden

t of

Exc

ise

Exc

ise

Stat

ion-

477

Pe

rche

sW

ith b

uild

ings

6K

alut

ara-

Ber

uwal

aEx

cise

Sta

tion-

Alu

thga

ma

264

8 Pe

rche

sN

o 41

76

653

date

d 31

12

2002

let

ter o

f Com

mis

sion

er G

ener

al o

f La

ndW

ith b

uild

ings

7K

alut

ara-

Hor

ana

Ara

man

agol

la30

per

ches

No

65

255

dat

ed 2

704

200

1Le

tter o

f the

Div

isio

nal S

ecre

tary

Hor

ana

With

bui

ldin

gs

8G

ampa

ha-G

ampa

ha

Wal

ww

atta

Exci

se S

tatio

n- Y

akka

la-E

ast G

ampa

ha 4

190

pe

rche

sN

oiuml$m

dfa2

22

57

date

d 13

10

1999

Lette

r of t

he D

ivis

iona

l Sec

reta

ry G

ampa

haW

ith b

uild

ings

9G

ampa

ha-M

eerig

ama

Exci

se S

tatio

n- O

smire

Wat

ta M

eerig

ama

349

1 pe

rche

s

Div

isio

nal

Secr

etar

yrsquos

No

oacuteszlig

ඉ9

26

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o - ප

ඉක

ොග

ම5

2IV

C

omm

issi

oner

Gen

eral

of

Lan

d N

o4

463

3 -

150

320

10W

ith b

uild

ings

10K

andy

ndash G

agaw

ata

Kor

ale

Offi

ce o

f the

Ass

ista

nt C

omm

issi

oner

of E

xcis

e-

Kan

dy

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e

Exci

se S

tatio

n

705

Pe

rche

sW

ith b

uild

ings

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

12

11N

uwar

a El

iya

- do

Circ

uit

Bun

galo

w

N

uwar

aeliy

a -H

awae

liya

Cra

ton

Vill

age

850

3

Perc

hes

Lette

r No

නඒ

මආ

පප

ැව5

2 da

ted

140

619

91W

ith b

uild

ings

12N

uwar

a el

iya

- do

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n C

rato

n V

illag

e N

uwar

aeliy

a 25

03

Perc

hes

Lette

r No

නඒ

මආ

පප

ැව5

2 da

ted

140

619

91W

ith b

uild

ings

13H

amba

ntho

ta -

This

sam

ahar

amay

aTh

issa

mah

aram

a H

olid

ay R

esor

t M

ahas

enpu

ra40

Per

ches

No

තස

ං61

63

date

d 15

07

1997

Lette

r of t

he D

ivis

iona

l Sec

reta

ry T

hiss

amah

aram

aya

With

bui

ldin

gs

14H

amba

ntho

ta -

Ham

bant

hota

Kot

awal

amul

la9

64

Perc

hes

Ass

ista

nt C

omm

issi

oner

of

Exci

se h

as b

een

info

rmed

to

take

ne

cess

ary

actio

n w

ithou

t del

ayW

ith b

uild

ings

15H

amba

ntho

ta -

Tang

alle

Kat

anga

haw

atta

- Ex

cise

Sta

tion

Tang

alle

261

7 Pe

rche

sPu

rcha

sed

by

the

Hou

se D

evel

opm

ent A

utho

rity

With

bui

ldin

gs

16G

alle

- Fou

r Gra

vet

Offi

ce o

f th

e A

ssis

tant

Com

mis

sion

er o

f Ex

cise

K

urun

duw

atta

Gal

le30

Per

ches

Land

han

ded

over

to th

e D

epar

tmen

t by

lette

r N

oශ

ාකස

mdfa

ම1

of th

e D

ivis

iona

l Sec

reta

ry F

our G

rave

tGal

le d

ated

26

022

007

With

bui

ldin

gs

17G

alle

Elpi

tiya

Exci

se S

tatio

n El

pitiy

a20

Per

ches

No

ඇඉ

3d

ated

19

012

006

Lette

r of t

he D

ivis

iona

l Sec

reta

ry E

lpiti

yaW

ith b

uild

ings

18Po

lonn

aruw

a -

Tham

anka

duw

aO

ffice

of

the

Supe

rinte

nden

t of

Exc

ise

Exc

ise

Stat

ion

Kan

duru

wel

a -

Wes

t Pol

onna

ruw

a10

9 pe

rche

s W

ith b

uild

ings

19Po

lonn

aruw

a -

Tham

anka

duw

aEx

cise

Hol

iday

Res

ort ndash

Polo

nnar

uwa

74 p

erch

es

No

එන

සප

agravef

la9

2 w

ith n

o da

te 1

020

04Le

tter o

f the

Div

isio

nal S

ecre

tary

Tha

man

kadu

wa

With

bui

ldin

gs

20A

nura

dhap

ura

East

Nuw

arag

am

Pala

tha

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n A

nura

dhap

ura

137

5 Pe

rche

sW

ith b

uild

ings

21A

nura

dhap

ura

East

Nuw

arag

am

Pala

tha

Exci

se H

olid

ay R

esor

t ndash A

nura

dhap

ura

107

1 Pe

rche

sW

ith b

uild

ings

22A

nura

dhap

ura

K

ebith

igol

law

aEx

cise

Sta

tion

Keb

ithig

olla

wa

80 P

erch

esLe

tter

No

2

51

ඉඉ

date

d 27

05

2008

of

D

ivis

iona

l Se

cret

ary

Keb

ithig

olla

wa

amp P

rovi

ncia

l Lan

d C

omm

issi

oner

rsquos N

o -

එන

සප

පඑ

ලස

40

60

305

icirc d

ated

07

052

008

With

bui

ldin

gs

23K

urun

egal

a -

Kur

uneg

ala

Padd

y Fi

eld

Land

for T

rain

ing

Cen

ter a

nd E

xcis

e St

atio

n (A

ssis

tant

Com

mis

sion

er o

f Exc

ise (

Nor

th

Wes

tern

Pro

vinc

e)10

0 pe

rche

s La

nd re

ceiv

ed a

s pe

r the

lette

r No

42

981

3ස

බ o

f the

Div

isio

nal

Secr

etar

y K

urun

egal

a da

ted

280

720

00W

ith b

uild

ings

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

13

24K

urun

egal

a -

Bam

unak

otuw

a Tr

aini

ng C

olle

ge P

anad

arag

ama

- La

nd r

ecei

ved

as p

er t

he l

ette

r N

oබ

මඉ

ඩඅ

තප

තස

රාබyuml ප

හණ

ාසල

of t

he D

ivis

iona

l Sec

reta

ry B

amun

akot

uwa d

ated

14

032

013

With

bui

ldin

gs

25K

urun

egal

a ndash

Kul

iyap

itya

Wes

tEx

cise

Sta

tion

Kul

iyap

itya

114

perc

hes

With

bui

ldin

gs

26K

urun

egal

a -M

aho

Exci

se S

tatio

n K

urud

ugah

ayay

a -

Mah

o40

01

Perc

hes

Div

isio

nal

Secr

etar

yrdquos

No

33

157

146

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o - ප

ළාත

ඉfl

dඉ2

මහ

ව6

(1)

C

omm

issi

oner

G

ener

al o

f Lan

d N

o4

146

58 d

ated

05

052

010

With

bui

ldin

gs

27Pu

ttala

m- P

utta

lam

Exci

se S

tatio

n ndash

Putta

lam

Pla

ins P

utta

lam

525

per

ches

D

ivis

iona

l Se

cret

aryrdquo

s N

oප

තඉ

07

63

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o -

පළ

ාතඉ

fl

dඉ6

පත

07

C

omm

issi

oner

G

ener

al o

f Lan

d N

o4

144

7

281

120

07W

ith b

uild

ings

28Pu

ttala

m-M

adam

pe

Exci

se S

tatio

n M

adam

pe59

93

Perc

hes

Land

han

ded

over

to M

rBH

Per

eis

OI

C b

y le

tter N

oම

ාද3

31

100

of

Div

isio

nal S

ecre

tary

Mad

ampe

dat

ed 1

502

200

6W

ith b

uild

ings

29Pu

ttala

m

-Wen

napu

wa

Offi

ce

of

the

Ass

ista

nt

Com

mis

sion

er

of

Exci

se

Bog

ahav

itaW

aikk

ala

O

ffice

of

th

e Su

perin

tend

ent

of E

xcis

e N

atht

hand

iya

Exci

se

Stat

ionW

enna

puw

a

399

3 Pe

rche

s

Div

isio

nal

Secr

etar

yrsquos

No

වෙ

නm

dfaඉ

අතස

රාබyuml

date

d 29

07

2002

Pro

vinc

ial L

and

Com

mis

sion

errsquos

No

- පළ

ාතඉ

fl

dඉ4

වෙ

න -

date

d 11

03

2002

With

bui

ldin

gs

30Pu

ttala

m-C

hila

wIn

gini

wat

ta a

lias G

amsb

ha w

atta

30 P

erch

esO

wne

rshi

p ha

s be

en h

ande

d ov

er t

o th

e Ex

cise

Dep

artm

ent

by

Div

isio

nal

Secr

etar

y C

hila

w o

n 27

07

2015

DS

No

CH

ILN

DI

TRA

NS

319

14

Tend

ers h

ave

been

cal

led

31M

anna

rEx

cise

Sta

tion

Man

nar

204

4 Pe

rche

sC

omm

issi

oner

Gen

eral

of

Land

No

414

190

16

122

009

Lette

r da

ted

090

620

10 o

f Div

isio

nal S

ecre

tary

Man

nar

With

bui

ldin

gs

32Tr

inco

mal

eeEx

cise

Sta

tion

Oris

Hill

Trin

com

alee

_

Ass

ista

nt C

omm

issi

oner

of

Exci

se(E

P)h

as b

een

info

rmed

to ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

W

ith b

uild

ings

33

Bat

tical

oa ndash

K

alam

unai

Eas

t Ex

cise

Sta

tion

Com

plex

Kal

ladi

-Bat

tical

oa

30 P

erch

esLe

tter

No

atildeඑ

සඑ

iumlඑ

නඑ

ලicirc

ස3

77of

D

ivis

iona

l Se

cret

ary

K

alam

unai

With

bui

ldin

gs

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

14

34A

mpa

ra-A

mpa

raEx

cise

Sta

tion

In

dras

arap

ura

Am

para

47

44

Perc

hes

App

licat

ion

for a

lloca

ting

gove

rnm

ent l

ands

for v

ario

us d

epar

tmen

ts

has

been

forw

arde

d to

the

Dep

uty

Com

mis

sion

er o

f Lan

d A

mpa

ra

Ass

ista

nt

Com

mis

sion

er

of

Exci

seha

s be

en

info

rmed

to

ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

Tend

ers h

ave

been

cal

led

35Va

uvni

ya -

Vauv

niya

Offi

ce o

f the

Sup

erin

tend

ent o

f Exc

ise

Vav

uniy

a

Exci

se S

tatio

n45

62

Perc

hes

Lette

r No

27

031

113

02

03 o

f Dis

trict

Man

ager

of N

HD

A d

ated

14

08

2003

With

bui

ldin

gs

36K

ilino

chch

iya-

Kar

awita

K

araw

ita

15 P

erch

esA

ssis

tant

Com

mis

sion

er o

f Ex

cise

has

bee

n in

form

ed t

o ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

W

ith b

uild

ings

37M

onar

agal

a -A

mbi

lipiti

yaEx

cise

St

atio

n Pa

llega

ma

Pa

rani

K

adaw

ura

Wat

ta A

mbi

lipity

a 20

Per

ches

trans

ferr

ed t

o th

e Ex

cise

Dep

artm

ent

by s

peci

men

For

m 2

00 f

or

trans

ferr

ing

asse

ts o

f Maw

eli A

utho

rity

to li

ne in

stitu

tes

W

ith b

uild

ings

38R

athn

apur

aR

athn

apur

a N

ew

Tow

n O

ffice

of t

he A

ssis

tant

Com

mis

sion

er o

f Exc

ise

80 P

erch

esLa

nd h

as b

een

allo

cate

d to

the E

xcis

e Dep

artm

ent b

y th

e let

ter d

ated

28

12

1998

Div

isio

nal S

ecre

tary

Rat

hnap

ura

With

bui

ldin

gs

39M

onar

agal

a -M

onar

agal

aEx

cise

Sta

tion amp

Offi

cial

Qua

rter

Kar

apin

chag

ala

Moo

kala

na M

onar

agal

a 85

Per

ches

Ass

ista

nt C

omm

issi

oner

of

Exci

se h

as b

een

info

rmed

to

take

ne

cess

ary

actio

n in

this

resp

ect w

ithou

t del

ay

With

bui

ldin

gs

40B

adul

la

-Ban

dara

wel

aEx

cise

St

atio

n H

apug

asar

ame

wat

ta

ndashB

anda

raw

ela

402

4 Pe

rche

s

Land

rece

ived

as p

er th

e Div

isio

nal S

ecre

tary

rsquos N

oබ

ණ3

4ර

ාආ1

3amp

Pro

vinc

ial L

and

Com

mis

sion

errsquos

No

- UPL

CL

4B

W1

0 d

ated

20

07

2009

Let

ter

With

bui

ldin

gs

41B

adul

la -

Bad

ulla

Exci

se S

tatio

n ndashK

anup

alla

la-B

adul

la25

Per

ches

With

bui

ldin

gs

42M

atar

a - W

alig

ama

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n

Kot

awila

wat

ta

Kan

dake

tiya

wat

ta

Kan

anke

wew

a w

atta

Mat

ara

Dis

trict

80

Per

ches

Ow

ners

hip

has

been

han

ded

over

by

the

le

tter

of A

ssis

tant

D

ivis

iona

l Sec

reta

ry W

elig

ama

date

d 11

08

2015

With

bui

ldin

gs

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

15

27 Human Resources DivisionHuman Resources Division of the Excise Department of Sri Lanka carries out its operations under the guidence of the Excise Commissioner (Administration Human Resources) and the Deputy Excise Commissioner (Human Resources) Sri Lanka Excise College in Panadaragama of Kurunegala District is the training institute of the Excise Department

Capacity development of Departmental Officers by means of improving knowledge attitudes and skills via theoretical and practical training was the main task of the Human Resources DivisionIt was able to organize various training courses in collaboration with the local and foreign training institutes and the Excise Training College Panadaragama in the year 2018 also

Table 28 - Details of Training Courses conducted by the Excise Training College in the year 2018

Serial No Name of the Course Participants

No of Dates per

Course

Noof Courses

Noof Participants

1 Training Course for Officers attached to duties in Manufactories Warehouses and Distilleries

Officers attached to duties in

Manufactories Warehouses and

Distilleries

02 03 104

2 Training Course for Excise Drivers on maintenance of duty related official documents departmental discipline and essential legal awareness

Excise Drivers 01 04 104

3 Annual Training Course for Firing and Firearm Handling

CEDCEACESuperintendents of Excise Chief

Inspectors of Excise Excise

Inspectors Excise Inspectors

02 09 315

4 Training Course for Development of Integrated Skills for Other Excise Ranks

Sergeant Majors MaleFemale

Excise Guards Sergeants

02 17 570

5 Capacity Development Training Course for Superintendent of Excise appointed on Cover Up basis and Chief Inspectors of Excise promoted in 20161718

Superintendents of ExciseChief

Inspectors of Excise

04 01 26

6 Training Course on DistilleryWarehouse and Manufactory duties and activities for Officers serving in Excise Stations in Northern and Eastern Provinces

Excise InspectorsEG

04 01 45

7 Tamil Language Training Course for Departmental Officers

Excise Inspectors 05 08 206

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

16

bull Local Training Courses

Details of Local Training Courses conducted by other institutes for the Officers of the Department in the year 2018 are as follows

Table 29 -Details of Local Training Courses conducted in the year 2018

No Name of the Course Training Institute Participants

No of Dates per

Course

Noof Courses

Noof Participa-

nts

1 Advanced MS Excel Skills for junior officers

Miloda Excise Guard 02 - 2

2 Advanced Certificate Course on Narcotic Law Implimentation

Colombo School of Business and Management

Excise Inspector 10 - 10

3 Speechcraft Training with the Toastmasters International for Special Grade Officers of All Island Services

SLIDA Additional Commissioner

General of Excise

10 - 1

4 Course on Sinhala Official Letter Writing and Interpretation

NIBM Public Management

Assistant Chief Public Management

Assistant Excise Inspector Excise

Guard

02 - 8

5 Advanced National Diploma in Applied Criminology and Criminal Justice System

Sri Lanka Foundation Institute

Male Female Excise Guards

Every Sunday for a period of one year

- 15

6 English Diploma for Junior Executives

Miloda Excise Inspector Every Friday for a period of one year

- 2

7 Diploma in IT -30th Batch SLIDA Excise Inspector Excise Guard

From 03122018

- 2

8 Scientific Training for Comprehensive Precursor Control Strategy in Sri Lanka

National Dangerous Drugs Control Board

SE Chief Excise Inspector Excise Inspector

Excise Guard

02 - 10

9 Scientific training for comprehensive precursor control strategy in Sri Lanka

National Dangerous Drugs Control Board

Excise Inspector Excise Sergeant Majors Excise

Guard

02 - 10

10 Seminar on Cyber Crimes and the Applicability of Digital Witnesses

Miloda DCE IT Officer Excise

Inspector Excise Guard

01 - 8

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

17

11 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashSri Jayawarenapura Kotte

Excise Driver From 13062018

- 13

12 Financial Regulations in Public Sector

Miloda PMA 02 - 1

13 Training Program On Current Trend of the Internal Audit amp the nature of work

Department of Management Audit

Chief Internal Auditor

01 - 1

14 English Diploma Course for Junior Executives

Miloda Excise Guard One year from

20082018

- 1

15 Diploma Course in English - Level I

SLIDA Chief Inspector of Excise

- 1

16 MS Excel Skills for Junior Executives

Miloda Translator 02 - 1

17 Computer Training Course

ESOFT IT Officer 01 - 1

18 One Day Training Course on Tobacco Industry and Cigarette Manufacturing

Ceylon Tobacco Company

Inspector of Excise

01 16 668

19 Advanced Certificate Course on Narcotic Law Implimentation

Colombo School of Business and Management

Excise Inspector 04 Months from

05082018

- 20

20 Certificate Course on Statistics Analysis (CCSA)

NIBM Excise Inspector Excise Guard

04 Months from

05082018

- 4

21 One day workshop on Malt liquor industry

Lion Beer Company

MaleFemale Excise Guard

01 14 641

22 Training Course for Procurement Process ndashBatch 1

HR Division DCEACE SE OIC

02 01 54

23 Stores and Inventory Management

Miloda Management Assistant

02 - 1

24 General Payroll System Miloda Management Assistant

03 - 2

25 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashKaduwela

KKS 06 - 1

26 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashSri Jayawarenapura Kotte

Excise Driver 06 - 2

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

18

27 Seminar on National Audit Act

Sri Lanka Foundation Institute

ACEAO 01 - 7

28 Workshop on Stress Management

Sri Lanka Foundation Institute

Excise Inspector PMA Excise

Guard

01 - 5

bull Foreign Training Courses

Foreign Training CoursesProgrammes and workshops attended by the Departmental Officers in the year 2018 are given below

Table 210 - Details of Foreign Training Courses attended by the Departmental Officers in the year 2018

No Name of course CentreCountry Name of OfficerDesignation Date

1 PIM International Programme on Strategic Management

Indonesia Mr J Pushpakumara Silva (DCE)

28012018- 04022018

2 ndash do - ndash do - Mr WMMB Wansooriya (DCE)

ndash do -

3 ndash do - ndash do - Mr KMG Bandara (ACE)

ndash do -

4 ndash do - ndash do - Mr AMG Adhikari (ACE)

ndash do -

5 ndash do - ndash do - Mr RMR Bandara (ACE)

ndash do -

6 PIM International Programme on Strategic Management

Australia Mr Gamini Mahagamge (CE)

27022018- 07032018

7 ndash do - ndash do - Mr K Kumarasinghe (DCE)

ndash do -

8 ndash do - ndash do - Mr PC Silva (ACE) ndash do -

9 International Programme on Management

University of Gadjah Mada

Indonesia

Mr RMP Dharmakeerthi (ACE)

22042018- 29042018

10 International Programme on Management

International University of Japan

Mrs BMS Bandara ndash Additional Commissioner General of Excise

08052018- 16052018

11 International Programme on Management

Kasetsart University Bangkok

Mr J Shantha Deva De Silva Asst Commissioner of Excise

15072018- 22072018

12 International Programme on Management Auditing for the Public Sector Internal Auditors

University of Malaysia

Ms MN Priyangika Fernando Chief Internal Auditor

02092018 - 09092018

13 Diploma in Public Procurement and Contract Administration DIPPCA Practical Fulfillment

UK Mr LAD Liyanarachchi(Excise Inspector)

09092018-19092018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

19

14 International Programme on Management

Kasetsart University Bangkok

Mrs AHMSP Abeysinghe Administrative Officer

25112018- 02122018

15 International Programme on Strategic Management in Indonesia

University Gadjah Mada

Mr Sameera Thushan Jayawardena Deputy Commissioner of Excise (Admin)

09122018- 16122018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Chapter 3

3 Implementation of New Policies

31 Introduction32 New Excise Notifications Issued amp Implemented in 2018

Excise Department of Sri Lanka | Performance Report - 2018

22

31 IntroductionNew Excise Regulations and Rules have been enacted as a measure of further enforcement of the government policy of minimizing the use of liquor and tobacco and as a positive approach towards establishing an efficient control over liquor and tobacco industries Among

the above introduction of the Tree Tapping License System (Excise Notification no082018) for the purpose of proper supervision of the Toddy Industry can be considered as a milestone Accordingly 12 Excise Notifications were issued in year 2018 revising the practical issues identified in prevailing Excise Notifications

32 New Excise Notifications Issued amp Implemented in the Year 2018

31 Table New Excise Notifications issued amp implemented within the year

Excise Notification

No

Gazette No amp Date of Issue Description Effective

Date

012018 No 205321 10012018

Opening and Closing hours of the Excise Licensed Premises

11012018

022018 No 205326 10012018

Revision of the Condition No5 of the Excise Notification No666

10012018

032018 No 205441 18012018

Opening and Closing hours of the Excise Licensed Premises (Cancellation of ENNos012018 amp 686)

18012018

042018 No 205442 18012018

Revision of the Condition No5 of the Excise Notification No666

18012018

052018 No 205509 23102018

Revision of the Excise Notification No 1001 by exclusion of the word ldquopulprdquo

23012018

062018 No205509 23012018

Revision of the Excise Notification No 1002 by exclusion of the word ldquopulprdquo

23012018

072018 No 205932 21082018

Excise duty on import of Non Potable Spirits (Cancellation of 999 amp1005)

21022018

082018 No 206602 09042018 Toddy Tapping Licence Fees 16042018

092018 No 206557 06042018

Revision of License Fees on Bottling Toddy (Revision of Excise Notification No1004 )

01042018

102018No 207523 13062018

Revision of Regulations on Non Potable Spirits Imported to Sri Lanka (Updating ENNo 72018)

13062018

112018 No 207524 13062018

Revision of Opening and Closing hours of Toddy Taverns (Revision of ENNo 032018)

13062018

122018 No209150 03102018

Excise duty on import of Non Potable Spirits (Revision of ENNo 072018)

04102018

Cha

pter

3 |

Im

plem

enta

tion

of N

ew P

olic

ies

Chapter 4

4 Auditing

41 Introduction42 Internal Audit Division

Excise Department of Sri Lanka | Performance Report - 2018

24

41 IntroductionInternal audit unit is entrusted with the responsibility of reporting to the Head of the Department having carried out independent evaluations on the effectiveness of the internal systems of the department and coordinating the Head of Department with the officers who are assigned various departmental duties

Specially Internal Audit Division creates the environment for the Head of Department to take necessary and urgent measures to remedy the risk areas related to financial control having conducted Audit and Management Committees on time with the participation of the Departmental Head and a representative from the Auditor Generalrsquos Department

In addition to the above Internal Audit Division assists to reinforce the existing administrative system having studied the weaknesses in administrative systems through identification and focusing on the risk areas in procedures pursued for achieving departmental goals while implementing internal audit programmes prepared in line with the changes of the management and financial environment which exists in the Department

42 Internal Audit UnitActivities of the Internal Audit Division have been carried out based on the internal audit plan of the year 2018 under the direct supervision of the Commissioner General of ExciseIt has also proposed internal control methods required to avert the defects which could be observed in processes of collecting revenue based on Excise ordinance Excise Notifications Financial Regulations and Establishments codes

Audit Programs conducted in the Year 2018

Offices of the Assistant Commissioner of Excise - Kalutara Kandy Galle Rathnapura

GampahaOffices of Excise Superintendents - Kalutara Hambantota Kandy Galle

Matara Kegalle Ratnapura GampahaExcise Stations - Hambantota Tangalle Padukka Kandy

Elpitiya Negombo Matara Kegalle Ruwanwella Rathanapura Balangoda Poogoda Gampaha Meerigama

Special Operations Bureaus of Excise - Kandy GalleLicensed Premises - 6 licensed premises under the Excise

Stations of Negombo and Galle

Five Management Audit Committee meetings have been conducted under the patronage of the Commissioner General of Excise and the participation of all staff officers in the Excise Head Office and the Audit Superintendent of the Government Audit Unit in the year 2018 Measures have been taken to implement the decisions taken at Management Audit Committee meetings held at the Ministry through all staff officers and to discuss the observations and issues raised by Auditor Generalrsquos queries and internal audit reports for the purpose of strenghthening the internal control of the Department

Internal Audit Division has been able to guide the Department to achieve its aims and targets through all these programs

Cha

pter

4 |

Aud

iting

Chapter 5

5 Accounts Division

51 Introduction52 Revenue Account53 Reward Fund Account54 Appropriation Account (2018)55 Analysis of Income and Expenditure56 Advance Account

Excise Department of Sri Lanka | Performance Report - 2018

26

51 IntroductionThis Department has fulfilled all the duties related to excise revenue on behalf of the Sri Lankan Government in its history of over one hundred years However several of the revenue sources out of which we gathered income had to be transferred to Provincial Councils as per the 13th amendment to the Constitution Revenue Sources thus transferred are as follows

1 Annual Excise License Fees

2 Rent Sales

3 Fines imposed by Courts

Following taxes and fees are charged by the Excise Department

Government Revenue Head Relevant Taxes and Fees

1002-04-01 - All receipts related to Excise Duties

1 Excise Duties

2 Late Charges on Excise Duties

3 Purchase of Spirits (Local and imported)

4 License Fees

5 Excise License Application Fees

6 Renewal of Excise Licenses

7 Transfer of Excise LicensesChange of Names and addresses

8 Charges on Toddy Collecting Centre

1002-06-00 - All receipts related to Tobacco

1 TobaccoTax (Local and imported)

2 License fees for Tobacco Manufacturing

3 Application fees for Tobacco Manufacturing License

4 Renewal of Tobacco Manufacturing Licenses

5 Transfer of Tobacco Manufacturing Licenses Change of Names and addresses

6 Late fees

7 Charges on storing tobacco products

Main tasks carried out by the Accounts Division are as follows

bull Collection of Excise Revenue

bull Incurring Recurrent and Capital Expenses

bull Public Officersrsquo Advance Account Activities

bull Supplying all Departmental Requirements

bull Maintaining the Reward Fund

Following activities are done by the Accounts Division parallel to the process of keeping accounts on the above tasks

bull Preparing the Revenue Accounts for the Excise Revenue

bull Preparing the Departmental Appropriation Account

bull Preparing the Public Officersrsquo Advance Account

bull Preparing the final accounts for the Reward Fund

Cha

pter

5 |

Acc

ount

s Div

isio

n

Excise Department of Sri Lanka | Performance Report - 2018

27

52 Revenue AccountThis department gathers and keep records of the Excise and Tobacco tax income intended for the Sri

Lankan Government revenue Excise revenue of the previous 6 years is given in the following chart

Table 51 - Revenue of Preceding Years

Year Excise Duty (Rs) Tobacco Tax (Rs) Total Tax (Rs)2018 113890332214 45367003 1139356992172017 113214008524 45749663 1132597581872016 120238067703 39819451 1202778871542015 105263548521 34049349 1052975978702014 69087998769 35606823 691236055922013 66008326747 33042507 66041369254

53 Reward Fund AccountExcise Department operates a reward fund which is nourished by the composition fees imposed on acts of violating the excise license regulations and rewards are paid out of this Fund for persons who contribute to said tasks

In addition to the above 15 of the annual income of the reward fund is annually transferred to the Consolidated Fund Receipts for the year 2018 was Rs1778 million and Rs1129 million have been incurred as rewards and other expenses while Rs 325 million has been transferred to the Consolidated Fund

Table 52 ndash Details of the Reward Fund

2018(Rs) 2017 (Rs) 2016 (Rs)Receipts 177875203 133366877 136954590Payments

bull Composition Fees 101516518 76643861 71173912bull To Government Consolidated Fund 32579338 20339024 21933812bull For Special Raids - 600000 771050bull For Trainings and Academic Activities - - 2331515bull For Sports Recreation and Education - 50000 -bull Purchase of library books - - -bull Purchase of Furniture and Equipment - 3939940 1194000bull Purchase of Computers 11400000 - -

Total Expenditure 145495856 101572825 97404289

54 Appropriation Account (2018)All expenses required for fulfilling departmental objectives are made from this account

Table 53 - Appropriation Account

Type of Expenditure Estimated Provision (Rs) Expenditure(Rs)

Personnel Remunerations 671450000 658619293

Other Recurrent 455776000 159066161

Capital 529974000 183786422

Total 1657200000 1001471876

Cha

pter

5 |

Acc

ount

s Div

isio

n

Excise Department of Sri Lanka | Performance Report - 2018

28

55 Analysis of Income and ExpenditureExcise income is generated through two main sources Income generated in the year 2018 is given below

Excise Revenue - 113890332214Tobacco Tax Revenue - 4545367003

Total Revenue - 113935699217

Departmental expenditure can be categorized as recurrent and capital Expenditure incurred in 2018 is as follows

Recurrent Expenditure - 817685455Capital Expenditure - 183786421

Total Expenditure - 1001471876

56 Advance Account This Division provides loan advances for the entire staff of the Department by the Government Officers Advance Account An amount of Rs59837200 has been given out by this account as distress loans for 374 officers special advances for 92 officers and festival advances for 759 in the year 2018

Table 55 - Advance Account Particulars

Description

2018 2017 2016

Amountallocated for the

Department

Actual value

Amount allocated for the

Department

Actual value

Amount allocated for the

Department

Actual value

Receipts 60000000 59837200 45000000 45572284 38000000 37976126

Minimum Receipt Limit 37000000 36442370 34000000 34426562 30000000 31465892

Maximum Debit Limit 250000000 163631147 177000000 140236317 171000000 129234392

Table 56 ndash Acquisition of Capital Assets

Vote No Detail Total Expenditure (Rs)

248-1-1-2102 Furniture and Office Equipment 11235454

248-1-1-2103 Machinery and Plants 17000000

248-1-1-2104 Construction of Buildings i Head Office

ii Regional Offices

47997925 69978561

Cha

pter

5 |

Acc

ount

s Div

isio

n

Chapter 6

6 Law Enforcement

61 Introduction62 Legal Division63 Bureaus of Excise Special Operations

Excise Department of Sri Lanka | Performance Report - 2018

30

61 IntroductionLaw Enforcement Division is under the supervision of the Commissioner of Excise (Law Enforcement) and Deputy Commissioner of Excise (Law Enforcement)

Following activities were monitored by this Division

i Setting detection targets and supervision of Excise Officers

ii Conducting progress review meetings at regional level

iii Recommendation of special commendations

iv Levying composition fees for technical crime reports

v Collecting and analyzing of information on detections

vi Taking necessary actions for public petitions

vii Coordinating with parallel institutions and attending relevant meetings

Department was able to achieve 49312 detection targets rendering a higher contribution for implementing government policy in the year 2018 A large number of massive detections of illegal liquor drugs and imported contraband liquor stocks could be carried out through motivation of Excise Officers attached to the regional stations Special Operations Bureaus and the Narcotic Unit

Rs25362916500 was collected as fines having taken legal actions against 49312 detections carried out in the year 2018 Confiscation of 10000 litres of Spirits with a market value over Rs6 crores imported to the country having submitted forged documents to Sri Lanka Customs was one of the most outstanding detections carried out by the officers attached to the Law Enforcement Division A case was filed in this regard and a fine of Rs350000 was imposed by the Magistrate Courts Negombo

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

31

Tabl

e 6

1 ndash

Det

ails

of D

etec

tions

Dis

tric

t

Exc

ise

Ord

inan

cePo

ison

sOpi

um a

nd D

ange

rous

Dru

gs

Ord

inan

ceTo

bacc

o Ta

x A

ctN

atio

nal A

utho

rity

Act

on

Tob

acco

and

Alc

ohol

Total Noof Detections

UMA

PUML

PUDS

P of U

UST

UPT

UPA

USA

USFL

Cocane

Cannabis

Heroine

Other Narcotic

Drugs

Contraband Cigarettes

Other Tobacco Related

Selling Cigarettes to persons

under age of 21 yrs

Smoking in Public Places

Col

ombo

381

1054

1

461

144

258

202

1736

434

1921

867

00

4220

Kal

utar

a

114

149

1570

623

587

40

6519

096

240

22

00

3160

Gam

paha

98

331

05

921

215

320

51

384

676

418

16

019

150

40K

andy

3215

1165

29

414

286

269

063

112

118

474

5161

431

16M

atal

e

23

3120

0

1210

50

512

80

53

022

10

053

5N

uwar

a- E

liya

3

114

29

120

046

516

40

258

160

085

206

1181

Kur

uneg

ala

204

3133

66

759

432

680

100

525

5422

1930

4054

Putta

lam

791

1358

33

666

07

900

206

180

039

564

7927

3190

Bad

ulla

7

928

4

180

361

012

729

60

30

37

1189

013

81M

onar

agal

a

96

265

316

252

217

736

081

60

050

039

942

Gal

le

21

513

410

91

1637

44

249

644

767

53

101

00

2822

Mat

ara

1521

923

3

031

021

123

40

62

00

048

099

9H

amba

ntot

a

1918

412

10

439

016

815

20

102

50

131

84

1045

Rat

hnap

ura

61

153

1203

7

332

6218

042

55

5025

354

1729

Keg

alle

95

1813

65

709

025

00

60

01

20

4116

32A

nura

dhap

ura

471

117

95

3425

323

960

107

301

911

08

2616

Polo

nnar

uwa

3612

419

0

10

4250

030

00

11

03

595

Jaffn

a9

29

58

711

551

175

03

00

162

850

147

143

3090

Vavu

nia

0

03

17

511

00

353

05

00

36

154

5755

1M

anna

r

10

2

623

018

100

130

00

1929

170

291

Kill

inoc

hchi

7

096

99

253

02

00

00

019

960

457

6M

ulai

thiv

u3

220

1

018

92

33

03

00

388

028

483

Bat

icol

a6

437

51

40

998

02

00

125

351

216

606

Am

para

00

10

5627

211

659

036

62

539

624

67

1112

Trin

com

alee

180

332

0

710

2997

012

00

314

2724

645

Nar

cotic

- Uni

t

00

4

00

00

142

466

622

16

00

011

15B

SO25

129

1631

4

240

690

304

017

13

91

00

2586

Tot

al 1

814

83

9 2

122

4 9

1

760

5

502

3

1 2

450

323

0

212

361

6

217

1

48

21

39

1

331

10

36

1

866

4

931

2

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

32

Note- Definitions of Acronyms used in the Table 61UMA= Unlawful Manufacture of ArrackPUML= Possession of Unlawfully Manufactured LiquorPUDS= Possession of Unlawfully Distilled SpiritP of U= Possession of UtensilUST= Unlawful Sale of ToddyUPT= Unlawful Possession of ToddyUPA= Unlawful Possession of ArrackUSA= Unlawful Sale of ArrackUSFL= Unlawful Sale of Foreign Liquor

62 Legal DivisionLegal Division operated under the direct supervision of the Additional Commissioner General of Excise (Revenue Policies amp Administration)

Scope of this Division includes supplying and forwarding required information pertaining to cases filed by licensees and Excise Officers to the Attorney Generalrsquos Department appearing before the Courts for such cases representing the Commissioner General of Excise and rendering legal assistance for notifications circulars rules and regulations issued by the order of Commissioner General of Excise

Moreover it works in collaboration with the Attorney Generalrsquos Department Legal Draftsmenrsquos Department and other relevant institutes and departments and take necessary actions related to legal issues of regional excise stations and licensed premises

Table 62 ndash Classification of Cases

Classification of Cases Noof Cases in 2018

Supreme Court Cases 05

Appeal Court Cases 07

63 Bureaus of Excise Special OperationsNarcotic Unit Colombo has been established for controlling narcotic drugs covering the whole island and the Special Operation Bureau Colombo has also been established for detection of islandwide illegal liquor and drugs as well as the discrepancies of licensees and taking actions against them In addition to the above four other special operations bureaus

have been established in CentralNorth Western Southern and North Central Provinces All these units operate under the supervision of the Commissioner General of Excise Commissioner of Excise (Law Enforcement) and the Deputy Commissioner of Excise (Law Enforcement)

bull Excise Narcotic Law Enforcement Unit

The Narcotics Unit which was established in November 1985 for the purpose of enforcing the Law under the Poisons Opium and Dangerous Drugs Ordinance has been operating in No 15 Park Avenue Colombo 08 since 10032016

1115 detections have been carried out by the Narcotics Unit during the year 2018 out of which 1091 detections were on narcotic drugs while 622 detections were on Heroine and 466 detections on Ganja Cannabis In addition to the above 03 detections on other drugs18 detections under the Excise Ordinance and 06 detections under Tobacco Tax Act have been carried out Rs 68 Million has been charged as fines for the cases filed in the High Courts and the Magistrate Courts with respect to the above raids

bull Special Operations Bureau (Colombo)

This Bureau which functions as a Unit of curbing all excise crimes in the island based on complaints received to the Commissioner General of Excise from the general public has carried out 2586 detections and the Rs232 million of fines have been collected 73 Technical Crime Reports have been submitted by this Bureau related to violation of conditions by licensed premises within the year and a composition fee of Rs15 million has been accumulated to the government by the end of the year 2018

bull Special Operations Bureau - (Central Province)

A total sum of Rs80 million has been earned to the Government by this unit as fines having conducted 1632 successful raids including 26 raids on narcotic drugs and illicit liquor distillation

This bureau has submitted 02 Technical Crime Reports with respect to the violations of conditions by licensed

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

33

premises and added Rs 60000 to the excise income by the end of the year 2018

bull Special Operations Bureau - (Southern Province)

Southern Provincial Special Operations Bureau is established in Galle for carrying out operations in the Southern Province

This unit has been able to carry out 1394 successful detections during the year under review and add Rs72 million worth fines to the Government having filed cases against them

In addition to the aboveit has been able to bring in a composition fee of Rs12 million through 21 Technical Crime Reports pertaining to violations of conditions by licensed premises

bull Special Operations Bureau - (North Central Province)

North Central Provincial Special Operations Bureau

which is located in Anuradhapura city for conducting its operations in Northern amp North Central Province

This unit has been able to carry out 1338 detections during the year under review and charged Rs100 million as fines through cases filed based on said detections

bull Special Operations Bureau - (North Western Province)

North Western Provincial Special Operations Bureau is located in Kurunegala City

This unit has been able to carry out 1607 successful raids during the year under review It has earned Rs108 million worth fines having filed cases based on these detections Further Rs 02 million has been accumulated to the government as composition fees having submitted 12 Technical Crime Reports against licensed premises which have breached excise conditions

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

34

Tabl

e 6

3 ndash

Det

ails

of D

etec

tions

Car

ried

Out

by

the

Spec

ial O

pera

tions

Bur

eaus

Uni

t

Exc

ise

Ord

inan

ce

Pois

onsO

pium

an

d D

ange

rous

D

rugs

O

rdin

ance

Toba

cco

Tax

Act

Nat

iona

l A

utho

rity

Act

on

Tob

acco

and

A

lcoh

ol

Total Noof Detections

UMA

PUML

PUDS

P of U

UST

UPT

UPA

USA

USFL

Cocane

Cannabis

Heroine

Other Narcotic Drugs

Contraband Cigarettes

Other Tobacco Related

Selling Cigarettes to persons under

age of 21 yrs

Nar

cotic

- -

4 -

-

-

-

-

14

466

622

3 6

- -

-

1115

SO

B(C

entra

l)26

411

01 -

2521

01

4519

212

50

81

00

1632

SO

B (

NW

P)

9311

1344

- 0

310

537

3827

49

80

016

07

SO

B(S

outh

ern)

90

7847

9 -

382

417

544

125

210

50

00

1394

SO

B(N

CP)

19

31

966

- 49

63

973

245

06

20

013

38

SO

B(C

olom

bo)

251

29

163

1 -

4 24

0 6

90

304

17

1 3

9 1

- -

2586

Tota

l65

3

123

5

525

- 8

1 56

9 14

32

4 1

061

582

662

20

43

12

- -

967

2

Not

e-

Def

initi

ons o

f Acr

onym

s use

d in

the

Tabl

e 6

3U

MA

= U

nlaw

ful M

anuf

actu

re o

f Arr

ack

PUM

L= P

osse

ssio

n of

Unl

awfu

lly M

anuf

actu

red

Liqu

orPU

DS=

Pos

sess

ion

of U

nlaw

fully

Dis

tille

d Sp

irit

P of

U=

Poss

essi

on o

f Ute

nsil

UST

= U

nlaw

ful S

ale

of T

oddy

UPT

= U

nlaw

ful P

osse

ssio

n of

Tod

dyU

PA=

Unl

awfu

l Pos

sess

ion

of A

rrac

kU

SA=

Unl

awfu

l Sal

e of

Arr

ack

USF

L= U

nlaw

ful S

ale

of F

orei

gn L

iquo

r

Cha

pter

6 |

Law

Enf

orce

men

t

Chapter 7

7 Revenue Operations Division

71 Introduction72 Information Technology Division 73 Revenue Operations Division74 Types of Excise Licenses 75 Excise Licenses which operated in the year 2018

Excise Department of Sri Lanka | Performance Report - 2018

36

71 IntroductionRevenue Operations Division is operated by two Deputy Commissioners of Excise under the supervision of the Commissioner General of Excise and the Deputy Commissioner of Excise (Revenue Operations and Law Enforcement) VizDeputy Commissioner of Excise (Revenue Licenses) and Deputy Commissioner of Excise (Supply Chain Regulations amp IT)

72 Information Technology UnitThis unit has been established under Deputy Commissioner of Excise (Supply Chain Regulations amp IT)

This unit extends its assistance to monitor and maintain the software system (LRARS) which operates in the license division for registration and issuing of liquor licenses and thereby contributes to provide customers a faster service

Further updating and maintaining the official web site is one of the key roles of the IT division and the website is being redesigned with the intension of providing a higher customer service

Feeding data to the software pertain to payment of rewards to the officers serving in the Department and obtaining relevant reports are done by this unit and Rs82466139 of reward allowances for officers have been calculated with computer assistance for Rs 133474335 of composition fees charged with respect to 4952 Technical Crime Reports and submitted to the Accounts Division for the year 2018

In addition to the above IT Unit extends its services by way of identifying the IT requirements of the Department gathering relevant information assisting the Technical Evaluation Committees and by resource contribution for IT training courses

Necessary measures are being taken to obtain IT assistance to the Department under the Public Sector Efficiency Strengthing Project (PSESP) which is implemented by the World Bank and the Europian Union Approval of the Ministry of Finance has been granted to receive an IT Solution to the Excise Department and the consent has been expressed by the Information amp Communication Technology Agency

to render the required consultancy and resources for this endeavor Accordingly as the initial phase of the above a web interface has been created by our department for the RAMIS Project implemented by the Department of Inland Revenue

73 Revenue Operations UnitThis Division operates under the supervision of the Deputy Commissioner of Excise (Revenue Licenses) It carries out tasks related to granting approval to Divisional Secretaries to issue licenses for selling liquor directly issuing licenses for liquor manufactories distilleries storeswarehouses and vinegar manufactories issuing new licenses annual renewals and related tasks granting approval for all activities of the liquor industry including manufacturing of liquor and issuing of spirits In addition to above it issues all island liquor transport permits and also maintains files pertain to all liquor licenses

74 Types of Excise LicensesTypes of Excise licenses issued by this Department-

FL 1 Licence to manufacture malt liquorFL 1 A Licence to manufacture country

made foreign liquorFL1 B Licence to manufacture milk punch

andor wineFL1 C Licence to manufacture country

made foreign spirits from spirits distilled from the coconut or any of its products other than toddy

FL 3 Wholesale Licence for liquorFL 4 Retail Licence for liquorFL 5 Foreign Liquor Tavern License FL 7 Hotel LicenceFL 8 Hotel Bar LicenceFL 9 Entertainment Bar Licence for

CinemasFL 10 Railway Restaurant LicenceFL 11 Restaurant LicenceFL 12FL 13

Rest House LicenceProprietary Club License

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

37

FL 13 A Members only ClubsSocial Club Licence

FL 14 Occasional LicenceFL 15 Supplementary Licence to extend the

hours of saleFL 16 Auctioneerrsquos LicenceFL 17 Rectified Spirits LicenceFL 18 Medicated Wine Licence

FL 22 A Licence for retail sale of Beer Ale Stout and Wine

FL 22 B Licence for consumption of Beer Ale Stout and Wine at the premises

Special Licence issued under the Excise Notification 936

Licence for Storage and Warehouses

Licence for distributing (Manufacturersrsquo Wholesale) ArrackBeerForeign liquor

Licences for manufacturing Industrial Products usingEthyl Alcohol

Licence for selling wine spirits

Licence for the importation and possession of non- potable spirit

Licence for manufacturing amp selling processed Molasses Palmyra Special Coconut Arrack and or for manufacture amp issue to the wholesale outlets

Distillery License

License to manufacture Vinegar

License for bottling toddy

License to collect toddy

License for bottling

License for production and sale of fermented toddy

License for exporting liquor

License for importing foreign liquor

License for Toddy Taverns sold by Tender

License for importing foreign liquor

License for manufacturing tea cider

Toddy and Arrack licence for Estate Canteens

Special Three year approval for hotels (Boutique Villas)

Auxiliary Licenses

bull License for selling Arrack (AFL 1AFL2 AFL3 AFL4)bull License for selling bottled toddy

75 Excise Licenses issued amp operated in the year 2018

Table 71 Number of Distillery and Manufactory Licenses operated in the financial year of 2018

Table 72 Number of foreign liquor Licenses operated in the financial year of 2018

Table 73 Number of foreign liquor Licenses operated in the financial year of 2018

Table 74 New Licenses issued from 2006 to 2018

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

38

Tabl

e 7

1 N

umbe

r of

Dis

tille

ry a

nd M

anuf

acto

ry L

icen

ses O

pera

ted

in th

e Fi

nanc

ial Y

ear

of 2

018

Dis

tric

tL

icen

ses

for

Spir

it D

istil

leri

es

Lic

ense

s fo

r Arr

ack

Man

ufac

tori

es

Lic

ense

s for

Cou

ntry

m

ade

fore

ign

liquo

r m

anuf

actu

ring

lice

nses

Lic

ense

s for

m

anuf

actu

ring

med

icin

al

prep

arat

ions

incl

udin

g E

au-d

e-co

logn

e

Lic

ense

s fo

r Vin

egar

M

anuf

acto

ries

Bee

r M

anuf

actu

ring

L

icen

ses

AM

06G

rand

To

tal

Col

ombo

16

223

--

1244

Gam

paha

27

47

-1

1031

Kal

utha

ra4

53

31

-4

20K

andy

13

11

--

915

Mat

ale

--

--

--

--

Nuw

araE

liya

--

--

--

55

Gal

le-

--

--

-5

5M

atar

a-

-2

--

--

2H

amba

ntot

a-

--

--

-3

3Ja

ffna

33

--

--

410

Man

nar

--

--

--

--

Vavu

niya

--

--

--

33

Kili

noch

chi

--

--

--

--

Bat

tical

oa-

--

--

-5

5A

mpa

ra1

--

--

--

1Tr

inco

mal

ee-

--

--

-3

3K

urun

egal

a1

1-

--

16

9Pu

ttala

m1

1-

--

-5

7A

nura

dhap

ura

--

--

--

77

Polo

nnar

uwa

--

--

--

11

Bad

ulla

-2

--

--

68

Mon

arag

ala

2-

--

--

-2

Rat

hnap

ura

--

--

--

66

Keg

alle

--

--

--

--

Mul

laiti

vu-

--

--

--

-To

tal

1628

1234

12

9418

7

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

39

Tabl

e 7

2 N

umbe

r of

For

eign

Liq

uor

Lic

ense

s Ope

rate

d in

the

Fina

ncia

l Yea

r of

201

8

Distr

ict

Fore

ign

Liqu

or

whole

sales

lic

ence

s FL-

3

Fore

ign

Liqu

or R

etail

licen

ses F

L-4

Fore

ign L

iquo

r Ta

vern

Lice

nse

FL-5

Hotel

Li

cens

es

FL-7

Hotel

bar

Lice

nses

FL-

8En

terta

inm

ent

bar l

icens

es F

L-9

Railw

ay

resta

uran

t FL

-10

Resta

uran

t FL

-11

Rest

Hous

e FL

-12

Prop

rieta

ry

Club

Li

cens

e-FL

13

Mem

bers

On

ly Cl

ub

licen

ses

FL13

A

Recti

fied

sprit

s lic

ense

FL

-17

Gra

nd

Tota

l

Col

ombo

2119

53

8316

906

0121

22

142

-73

5G

ampa

ha10

119

-93

113

3-

893

-2

143

3K

alut

hara

224

144

725

-13

5-

1-

167

Kan

dy1

793

5773

1-

264

16

125

2

Mat

ale

-27

-32

36-

-12

1-

1-

109

Nuw

araE

liya

111

25

2629

1-

243

-3

-20

4G

alle

349

-82

82-

-25

1-

2-

244

Mat

ara

-32

-30

293

-14

3-

8-

119

Ham

bant

ota

117

-22

213

-2

1-

--

67Ja

ffna

230

-10

11-

-10

--

5-

68M

anna

r-

4-

22

--

31

-1

-13

Vavu

niya

-11

-5

61

-4

1-

--

28K

ilino

chch

i-

--

22

--

--

--

-4

Bat

tical

oa1

22-

1214

--

71

--

-57

Am

para

121

-11

11-

-5

1-

1-

51Tr

inco

mal

ee1

13-

1419

2-

7-

--

-56

Kur

uneg

ala

156

-23

232

-23

4-

--

132

Putta

lam

-33

211

113

-8

4-

1-

73A

nura

dhap

ura

246

-30

32-

-5

1-

--

116

Polo

nnar

uwa

-16

-18

20-

-6

1-

--

61B

adul

la1

50-

3130

1-

193

-2

-13

7M

onar

agal

a-

24-

1819

--

72

-1

-71

Rat

hnap

ura

161

-12

194

-15

31

--

116

Keg

alle

-37

-17

173

-15

1-

2-

92M

ulla

itivu

-1

-2

2-

-3

--

--

8To

tal

4910

8014

705

862

381

554

463

782

3413

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

40

Tabl

e 7

3 N

umbe

r of

fore

ign

liquo

r L

icen

ses o

pera

ted

in th

e fin

anci

al y

ear

of 2

018

Dis

tric

t

Bee

r A

le S

tout

an

d w

ine

licen

se

for

reta

il sa

le

22A

Bee

r A

le S

tout

an

d w

ine

licen

se fo

r co

nsum

ptio

n in

the

prem

ises

22B

Spec

ial T

hree

Ye

ar A

ppro

val f

or

Bou

tique

Vill

as

Est

ate

Can

teen

Se

lling

Arr

ack

Todd

y Ta

vern

Lic

ense

s

Est

ate

Can

teen

Se

lling

Tod

dy

Bot

tled

Todd

y M

anuf

acto

ry

Lic

ense

s

Arr

ack

Who

lesa

le

licen

ses

Gra

nd

Tota

l

Col

ombo

3018

21-

--

--

69G

ampa

ha43

428

--

--

-93

Kal

utha

ra8

89

-1

1-

431

Kan

dy15

135

-2

2-

-37

Mat

ale

912

7-

--

--

28N

uwar

aEliy

a16

45

-5

--

-30

Gal

le5

1713

--

--

-34

Mat

ara

11

5-

--

--

7H

amba

ntot

a-

46

--

--

111

Jaffn

a-

-2

--

--

-2

Man

nar

11

--

24-

--

26Va

vuni

ya3

--

-41

--

-44

Kili

noch

chi

--

--

50-

--

50B

attic

aloa

92

12-

6-

-3

32A

mpa

ra-

--

--

--

--

Trin

com

alee

21

3-

3-

-1

10K

urun

egal

a16

4-

-5

--

-25

Putta

lam

157

2-

24-

--

48A

nura

dhap

ura

25

2-

1-

-1

11Po

lonn

aruw

a4

2-

--

--

-6

Bad

ulla

162

--

25

--

25M

onar

agal

a7

6-

--

--

-13

Rat

hnap

ura

25

-2

22

--

13K

egal

le5

5-

--

--

-10

Mul

laiti

vu-

--

-24

--

-24

Tota

l20

915

910

02

190

10-

1067

9

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

41

Table 74 - New Licenses issued from 2006 to 2018

Year Number of New Licenses issued

2006 35

2007 42

2008 36

2009 40

2010 51

2011 41

2012 55

2013 62

2014 83

2015 52

2016 38

2017 10

2018 74

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Chapter 8

8 Excise Duties on Locally Manufactured Liquor Spirits Tobacco amp Cigarettes

81 Introduction82 List of Licensed Liquor Manufacturers83 List of Liquor Manufacturers with Suspended Licenses 84 List of Licensed Distilleries 85 List of Licensed Stores and Warehouses 86 List of Licensed Vinegar Manufacturers 87 List of Excise Licensees for Manufacturing Industrial Products88 Liquor Production and Tax Income in 201889 Spirit Manufacturing issuing in 2018 810 Tobacco Tax811 Income Analysis

Excise Department of Sri Lanka | Performance Report - 2018

44

81 Introduction

Calculation of liquor tax income and operating the relevant computer data as well as maintenance of reports data and documents pertaining to liquor manufactories warehouses and distilleries are carried out by the Revenue Division under the supervision of the Commissioner General of Excise and the Deputy Commissioner of Excise (Revenue and License)

Liquor manufactories warehouses and distilleries toddy taverns and vinegar manufactories operate under full supervision of the Excise Department Local liquor (Arrack) Country Made Foreign Liquor Wine Sake Bottled Toddy and Beer are manufactured in manufactories Arrack and foreign liquor are considered as hard liquor while toddy wine and beer are considered as soft liquor

Ethyl Spirits are manufactured in Distilleries the spirits manufactured in Sri Lanka are categorized as Rectified Spirits Coconut Spirits and Palmyrah Spirits Coconut and Palmyrah Spirits are distilled from Coconut and Palmyrah toddy while rectified spirits are distilled in Sevenagala and Palwatta Distilleries from Molasses which is a byproduct of sugar production

Rectified spirits are manufactured using the byproduct which is produced in the process of manufacturing Sake with corn starch as the base Further Ethyl Spirits are imported for liquor manufacturing and for industrial purposes

05 liquor manufactories namely Seeduwa Bandarawatta Seeduwa new warehouse Kalutara warehouse No01 Nawayalathenna Warehouse and Badulla warehouse operated under Distilleries Company of Sri Lanka (Pvt) Ltd and 02 manufactories namely Walisara and Aluthgama operated under WMMendis Company In addition to above 16 liquor manufactories are being operated in Sri Lanka at present

82 List of Licensed Liquor Manufacturers

I Distilleries Company of Sri Lanka Ltd 110 Norris Canal Road Colombo 10

II Rockland Distilleries LtdNo16024 Kirimandala Mawatha Colombo 05

III International Distillers Ltd Kotalawala Kaduwela

IV WM Mendis amp Company Ltd Welisara Ragama

V Periceyl Company (Pvt) Ltd No 110 Norris Canal Road Colombo 10

VI V A Distilleries (Pvt) LtdNo324High LevelRoad Galagedara Padukka

VII Acme Lanka Company LtdNo731 Old Road Hanwella

VIII Classic Distilleries (Pvt) Ltd No565 Mihindu MawathaMalambe

IX Manori Lanka Company (Pvt) Ltd No2771 Jayamalapura Gampola

X Nippon Expo Company Ltd No 152 Nagahakandawatta Palugama Dompe

XI Randenigala Distilleries Ltd No 25586 Korathota Kaduwela

XII Sri Lanka Distilleries Ltd Mestiya Wadduwa(No operation in 2016)

XIII Scotland Distilleries Company Ltd Passara Road Vineethagama Badulla

XIV Thikkam Distilleries Wadamarachchi Palmyrah Coconut Development Society Alwai Point Pedro (No operation in 2016)

XV Uva Glen Company (Pvt) Ltd Millewa Moragahahena

XVI Valikamam Distilleries Walikamam Palmyrah Coconut Development Society Navali Maipay

XVII Varani Distilleries Ltd Thenmaarachchi Palmyrah Coconut Development Society Point Pedro RoadWarani

XVIII Synergy Hotel amp Holdings (Pvt) Ltd Payagala

XIX Royal Casks (Pvt) Ltd Galagedara PadukkaXX Asia Pacific Brewery (Lanka) Ltd

MawathagamaXXI Lion Brewery Ltd No 254 Colombo Road

BiyagamaXXII Hingurana Distilleries (Pvt) Ltd

Samanabadda ThittapattaraXXIII Randiya Marketing Services (Pvt) Ltd No

7 Morukkuliya Mawatha Dankotuwa

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

45

83 List of Liquor Manufacturers with Suspended License

I Wayamba Distilleries (Pvt) Ltd ndash Malkaduwawa Kurunegala

84 List of Licensed Distilleries I Distilleries Company of Sri Lanka PLC

Seeduwa11 Seeduwa Distillery - Seeduwa12 Beruwala Distillery - Beruwala

II WM Mendis amp Company Ltd - Aluthgama

III Sri Lanka Distilleries Mestiya Wadduwa

IV Rockland Distilleries - Marawila

V Acme Distilleries - Wijeratna Watta Dummalasooriya

VI Palwatta Distilleries - Palwatta

VII Sewanagala Distilleries ndash Sewanagala

VIII Royal Casks Distillerie-s Galagedara

IX Varani Distilleries-Thenmaarachchi Palmyrah Coconut Development Society

X Walikamam Palmyrah Coconut Development Society

XI Hingurana Distillery Korambe Dompe

XII Cooperative Distillery - Payagala

XIII Thikkam Distillery - Wadamarachchi Palmyrah Coconut Development Society- Point Pedro

XIV Galoya Plantation Ltd- Ampara

85 List of Licensed Stores and Warehouses

01 Distilleries Company of Sri Lanka PLC i Seeduwa Old Warehouse ii Seeduwa Warehouse No03 iii Kalutara Warehouse No02 iv Mirishena Warehouse v Thekkawatta Warehouse vi Nawayalathenna Warehouse

02 W M Mendis amp Company Ltd - i Walisara Warehouse ii Moragalla Warehouse

03 Periceyl Company (Pvt) Ltd Nawayalathenna Warehouse

04 Rockland Distilleries i Marawila Warehouse ii Thittapattara Warehouse

05 International Distilleries- East India Warehouse Kothalawala Kaduwela

06 Walikamam Palmyrah Coconut Development Society- Walikamam Warehouse

07 Wadamarachchi Palmyrah Coconut Development Society - Thikkam Warehouse

08 Thenmaarachchi Palmyrah Coconut Development Society- Warani Warehouse

86 List of Licensed Vinegar Manufacturers I CDFonseka amp Sons (Pvt) Ltd - Eluwila

Panadura

II Yasara Vinegar ManufacturersndashVimal Vila Siripathi Para Kaluwamodara Aluthgama

III Anuja Vinegar ManufacturersndashPitahena Beruwala

IV Ranviru Vinegar ndash Kande Vihara RoadKaluwamodara Aluthgama

V Sudu Pol Vinegar - Aluthgama Kaluwamodara

VI RGMarketing Vinegar Manufacturers-Darga Town

VII Saviya Vinegar Manufacturers- Payagala

87 List of Excise Licencees for Manufacturing Industrial Products

i International Cosmetics (Pvt) Ltd No146 Dawson Street Colombo

ii Ansell Lanka Pvt Ltd Biyagama Export Processing Zone Biyagama

iii Interfarm (Pvt) Ltd Madapatha Street Piliyandala C

hapt

er 8

| E

xcis

e D

utie

s on

Loc

ally

Man

ufac

ture

d L

iquo

r Sp

irits

Tob

acco

amp

Cig

aret

tes

Excise Department of Sri Lanka | Performance Report - 2018

46

iv Plant Lipids (Pvt) Ltd No60 Sir Anagarika Darmapala Mawatha Colombo 03

v Astern Ltd No688 Galle Road Ratmalana

vi 609 Manufactures No117 Darmapala Mawatha Baddegama Pita Kotte

vii Naturersquos Beauty Creations No643 Kidelpitiya Puswelhena Millawa Horana

viii HDDESExtracters (Pvt)Ltd No309 Jayantha Weerasekara Mawatha Colombo 10

ix Beauty Expert (Pvt) Ltd No73 2nd Floor Majestic City Colombo 04

x Department of Indigenous Medicines Colombo Municipal Council Maradana Colombo -10

xi Sri Lanka Ayurvedic Drugs Corperation No94 Old Kotte Road Navinna Maharagama

xii Hemas Manufacturing LtdNo36 Bristol Street Colombo -01

xiii Ceylon Cold Stores No01 Justice Akbar Mawatha Colombo -10

xiv Pilapitiya Ayurvedic Manufactures Amupitiyahena Kuda Oduwa Hoarana

xv Tropic Fishery (Pvt) LtdNo161 Tammita Street Negambo

xvi FDKLanka Drugs Company Ring Road 2nd Phase Export Processing Zone Katunayake

xvii Bimal Herbal (Pvt) Ltd No02 Abaya Road Kolonnawa

xviii Harumi Holdings (Pvt) Ltd Poruwathanda Horana

xix CBLFoods International (Pvt) Ltd POBox 01 Habarakada Road Ranala

xx PBMorawaka and Sons Kottawa Pannipitiya

xxi Goya Medicines (Pvt) Ltd No45 D7 Kahatagahawatte Meegoda

xxii MSJIndustries Lanka (Pvt) Ltd No16

Aluth Mawatha Colombo 15

xxiii Siddhalepa Ayurvedic Hospital No106A Templers Road Mount Lavinia

xxiv Swarna Herbal Products Udumpitigama Dompe

xxv State Pharmaceutical Corporation No11 Sir John Kotalawala Mawatha Kandawalawatte Ratmalana

xxvi Unilever Sri Lanka Limited No258 Vincent Perera Mawatha Colombo -14

xxvii Link Natural Products (Pvt) Ltd No199 Kew Road Colombo 02

xxviii Eastern Pharmaceuticals Kirinda Puhulwella

xxix Eastern Pharmaceuticals (Ayurvedic) Kirinda Puhulwella

xxx Deepani Enterprises No53 IDB Pallekelle

xxxi Swadeshi Industrial Works PLCNo57 Colombo Road Kandana

xxxii Hemsons International (Pvt) Ltd Hemas Building No36 Bristle Street Colombo 01

xxxiii Majestic Food amp Chemists Exports (Pvt) Ltd No337 Damukanda Dompe

xxxiv Sithumina Industries No6525 Nawala Rajagiriya

xxxv Fonterra Sri Lanka New Kandy Road Biyagama

xxxvi Welcome Chemicals (Pvt) Ltd Sedawatta Road Wallampitiya

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

47

88 Liquor Production and Tax Income in 2018Rs 3300= per Proof litter was charged as the Excise Tax in the year 2018

Table 81 Molasses Arrack

Liquor Manufacturer

From January 1st to December31st

Quantity (Absolute Litres)

Tax Income(Rupees)

International Distilleries Ltd 448385923 1479673546

Perecyl Ltd 19938340 65796522

Manori Lanka Ltd 4875548 16089308

Randenigala Distilleries Ltd 5106056 16849984

Uva Glen (Pvt) Ltd 18101652 59735451

Classic Distilleries (Pvt) Ltd 16690330 55078089

WM Mendis amp Co Ltd 205936110 679589163

Rockland Distilleries (Pvt) Ltd 411154401 1356809523

Nippon Expo Ltd 13201222 43564032

Royal Casks (Pvt) Ltd 91861615 303143329

V A Distilleries (Pvt) Ltd 35334559 116604044

Scotland Distilleries Ltd 50065430 165215919

Total 1320651190 4358148910

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

48

Table 82 Coconut amp Processed Arrack

Liquor Manufacturer

Coconut amp Processed

Quantity (Absolute Litres)

Tax Income(Rupees)

Distilleries Company of Sri Lanka Ltd 936181408 3089398646

WM Mendis amp Co Ltd 85187181 281117697

International Distilleries Ltd 240729356 794406874

Rockland Distilleries Ltd 616731600 2035214280

Manori Lanka (Pvt) Ltd 17386673 57376020

Nippon Expo Ltd 3217507 10617773

Randenigala Distilleries Ltd 2391521 7892019

Acme Lanka Ltd 223123303 736306899

Scotland Distilleries Ltd 84924 280249

Classic Distilleries (Pvt) Ltd 2687238 8867885

Total 2127720710 7021478342

Table 83 Special Arrack

Liquor ManufacturerSpecial

Quantity (Absolute Litres)

Tax Income(RsCts)

Distilleries Company of Sri Lanka Ltd 15954072800 52648440240

Perecyl Co Ltd 463507620 1529575146

WM Mendis amp Company Ltd 224434425 740633602

International Distilleries Ltd 1072926834 3540658552

Rockland Distilleries Ltd 219612092 724719903

Uva Glen Pvt Ltd 108195333 357044598

V A Distilleries (Pvt) Ltd 324655171 1071362064

Nippon Expo Ltd 112135554 370047262

Randenigala Distilleries CoLtd 63093413 208208262

Acme Lanka Company Ltd 669228774 2208454954

Synergy (Pvt) Ltd 47034243 155213001

Scotland Distilleries Ltd 85937181 283592697

Hingurana Distilleries Ltd 528229621 1743157749

Classic Manufaturers 13142495 43370233

Manori Lanka (pvt) Ltd 9912731 32712012

Total 19896118290 65657190275Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

49

Table 84 Palmyrah Arrack

Liquor ManufacturerPalmyrah

Absolute Litres Tax Income(Rupees)

Thikkam Distillery 7805175 25757077

Valikamam Distillery 25077664 82756291

Varani Distillery 8319381 27453957

Scotland Distilleries Company 427842 1411878

Total 4163006 137379203

Table 85 Country Made Foreign Liquor

Liquor ManufacturerCountry Made Foreign Liquor

Absolute LitresTax Income

(Rupees)

Higurana Distilleries 12888811 42533076

Pericyl Company (Pvt) Ltd 486468740 1605346842

WM Mendis amp CoLtd 52395516 172905202

International Distilleries Ltd 707755567 2335593371

Rockland Distilleries (Pvt) Ltd 522576478 1724502377

VADistilleries (Pvt) Ltd 52034983 171715443

Nippon Expo 421872 1392177

Total 1834541970 6053988488

Table 86 Malt Liquor (Beer) Production Alcohol Percentage Below 5

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Asia Pacific Brewery Lanka Ltd(Heineken Lanka)

105403954 252969489

Lion Brewery Ltd 1424184047 3418041713

Total 1529588000 3671011202

Table 87 Malt Liquor (Beer) Production Alcohol Percentage Above 5

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Asia Pacific Brewery Lanka Ltd(Heineken Lanka)

1508476520 3620343648

Lion Brewery Ltd 8219872582 19727694196

Total 9728349102 23348037844

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

50

Table 88 Wine Production

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Lanka Wine Company-Local 3842117 9221080

Total 3842117 9221080

Table 89 Sake Production

ManufacturerFrom January 1st to December31st

Quantity (Bulk Litres) Tax Income (Rupees)

Royal Casks (Pvt) Ltd 182960316 18296031

In the year 2018 Tax on Sake production has been calculated per proof litre basis

bull Bottled Toddy Production

Table 810 List of Bottled Toddy Manufacturers Production and Tax Income

Manufacturer Quantity (Bulk Litres) Tax Income (Rupees)

Wayamba Super Bottled Toddy -Madampe - - Eagle Bottled Toddy - Madampe 404685000 20234250 Singha Bottled Toddy - Madampe 479240300 23962015 Manori Lanka BottledToddy- Madampe - - Nemta Bottled Toddy - Madampe 382855000 19142750Golden Eagle - Madampe - - New Manori Lanka- Madampe 744265000 37213250 TSR Bottled Toddy -Marawila 487380000 24369000 TSR (New) Bottled Toddy Manufactory - - Horse Power Bottled Toddy -Marawila - - Shooting Star Bottled Toddy -Marawila 465980000 23299000 Commander Bottled Toddy -Marawila - - Camel Bottled Toddy -Colombo 11730000 586500 Three Lion Bottled Toddy -Badulla 470739750 23536987 AMP Bottled Toddy-Kochchikade - - New Commander Bottled Toddy -Chilaw 36650000 1832500 Jaffna Palm Development Co-operative 27197500 1359875 Welanei Palm Development Co-operative - - AriyalaiPalm Development Co-operative - - Kopai Palm Development Co-operative 63808750 3190437 Chankanei Palm Development Co-operative 77811875 3890593 Manipai Bottled Toddy Manufactory 29483125 1474156 Pandatiarippu Palm Development Co-operative 55147500 2757375 Kayts Palm Development Co-operative 41240000 2062000 Kareinagar Palm Development Co-operative 50416875 2520843 Valikamam Bottled Toddy Manufactory 46213125 2310656

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

51

Chavakachcheri Palm Development Co-operative 87113125 4355656 Kodikamam Palm Development Co-operative 90213125 4510656 Warani Palm Development Co-operative 41600625 2080031 Chunnakam Palm Development Co-operative 96510125 4825506 Kondavil Bottled Toddy Manufactory 50653125 2532656 Thellipalai Bottled Toddy Manufactory 74679375 3733968 Atchuvely Bottled Toddy Manufactory 38704375 1935218 Point Pedro Palm Development Co-operative - - Karaveddi Bottled Toddy Manufactory - - Kilinochchi Bottled Toddy Manufactory 361238125 18061906 Thunukkai Bottled Toddy Manufactory 117053750 5852687 Pudukudiriruppu Bottled Toddy Manufactory 100830625 5041531 Mullai West Bottled Toddy Manufactory 81875000 4093750 Mullai East Bottled Toddy Manufactory 52898125 2644906 Poonagari Bottled Toddy Manufactory 90720000 4536000 Total 5158933300 257946658

89 Production Issuing of Spirits in 2018

bull Production of Spirits distilled from Coconut Toddy

Table 8 11 Quantity of Spirits distilled from Coconut Toddy

Distillery Quantity of Pure Toddy Received for Distillation

Quantity of Spirits Manufactured (Absolute Litres)

Acme Lanka Distillery 3456144800 239296900

Mendis Distellery- Moragalla 1986375300 152070000

Beruwala Distillery 3275181000 250883300

Cooperative Distillery 1653037500 113291400

Mestiya Distillery 4380148000 315713700

Rockland Distillery 7690133000 695029500

Seeduwa Distillery 7177267300 534795700

Total 29618286900 2301080500

bull Production of Spirits Distilled from Palmyrah Toddy

8 12 Quantity of Spirits distilled from Palmyrah Toddy

DistilleryQuantity of Pure Toddy Received

for Distillation Quantity of Spirits

Manufactured (Absolute Litres)

Thikkam Distillery - -

Varani Distillery 382098250 18122000

Valikamam Distillery 582637250 33438750

Total 964735500 51560750

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

52

bull Quantity of Rectified Spirits Issued for Liquor Production

813 Production of Rectified Spirits

Distillery Quantity (Bulk Litres) Quantity of Rectified Spirits Issued

Pelwatta Distillery 5499462700 4441500000

Sewanagala Distillery 3994273000 3300750000

Hingurana Distillery 1042705300 811100000

Royal Casks Distillery 1005076800 523098000

Galoya Plantation Company 386571100 1663800000

Total 11928088900 10740248000

Table 814 Quantity of Rectified Spirits issued for Other Non-potable products

Distillery Quantity (Bulk Litres)

Pelwatta Distillery 262140000

Sewanagala Distillery 584569000

Total 846709000

Table 815 Rectified Spirits (Imported for Liquor Production)

Company Quantity (Bulk Litres)

Distilleries Company of Sri Lanka Ltd 11204777000

International Distilleries Ltd 1161077000

WM Mendis amp Co Ltd 50000000

Periceyl Company (Pvt) Ltd 980667000

Rockland Distilleries (Pvt) Ltd 48360000

Total 13444881000

bull Tax Imposed on local and imported Ethyl Alcohol Spirits in the year 2018

Table 816 Tax imposed on Ethyl Alcohol spirits imported in the year 2018

Company Quantity (Bulk Litres)Ethyl Alcohol Tax

Income(Rupees)

Distilleries Company of Sri Lanka Ltd 11204777300 112047773

Periceyl Company (Pvt) Ltd 980667000 9806670

WM Mendis amp Co Ltd 50000000 500000

International Distilleries Ltd 11610772000 116107720

Rockland Distilleries (Pvt) Ltd 48360000 483600

Total 23894576300 238945763Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

53

Table 817 Tax Imposed on local Ethyl Alcohol Spirits in the year 2018

Liquor ManufacturerCoconut Spirits

Quantity(Bulk Litres)

Rectified Spirits Quantity

(Bulk Litres)

Ethyl Alcohol Tax Income

(Rupees)

Distilleries Company of Sri Lanka Ltd 913000000 5165000000 6078000

Periceyl Company (Pvt) Ltd 100000000 20400000 120400

WM Mendis amp Company Ltd - Welisara 137500000 405100000 542600

WM Mendis amp Company Ltd - Moragalla 0000 25000000 25000

International Distillers Ltd 503600000 1551000000 2054600

Rockland Distilleries Ltd 622800000 1314800000 1937600

Uva Glen Company (Pvt) Ltd 10000000 110000000 120000

Manori Lanka Company (Pvt) Ltd 0000 28000000 28000

V amp A (Pvt) Ltd 15000000 588000000 603000

Nippon Expo Company Ltd 30080000 80000000 110080

Randenigala Distilleries Ltd 15000000 58000000 73000

Acme Lanka Company Ltd 344000000 740000000 1084000

Synergy Hotel amp Holdings (Pvt) Ltd 5000000 46000000 51000

Scotland Distilleries Ltd 11000000 155000000 166000

Hingurana Distilleries Company 119000000 510000000 629000

Royal Casks (Pvt) Ltd 15000000 75000000 90000

Classic Distilleries (Private) Ltd 7496500 30000000 37496

Total 284847650 10901300000 13749776

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

bull Quantity of Denatured Spirits-

Denatured spirits have not been produced during the year 2018

810 Tobacco TaxLicense issued for Cigarette manufacturing and 521 licenses issued for Beedi Cigars Pipe Tobacco were

renewed in the year 2018 Tax on imported tobacco has decreased by 309 in the year 2019 compared to the year 2017

bull Tax on Local Tobacco

A tax of Rs10 is charged per kilogram of Tobacco used for local cigarette production

Table 818 Quantity of Local Tobacco used for Cigarette Production and the Tax Earned

Type of Tobacco Quantity (Kg) Tax of Rs10 Per Kg (Rupees)

Locally manufactured Tobacco 2185721100 21857211

Excise Department of Sri Lanka | Performance Report - 2018

54

811 Income Analysis

Table 819 Tax Income on Liquor Production 2013-2018

Year Excise Revenue (Rs Million )

Difference in Tax Increase

(Rs Million)

Percentage of Tax Increase compared to the

previous year

2013 63026 2948 49

2014 70513 7487 119

2015 105957 35444 503

2016 120794 14835 140

2017 113027 (7767) (687)

2018 113936 909 08

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise income which was Rs 113027 Billion in the year 2017 increased to Rs 113936 Billion in the year 2018 Although a decrease of 687 could be witnessed in the excise revenue in the year 2017 compared to the year 2016 tax revenue has increased by 08 in the year 2018 compared to the year 2017

There has been a variance of Rs900 between proof litre of Hard Liquor and that of Malt liquor It is

observed that consumers of hard liquor has shifted to beer consumption owing to decrease of tax on malt liquor Moreover it is further observed that the decrease in Hard Liquor Income has resulted due to decline in its production based on decline of hard liquor consumption due to price factor

Table 820 Liquor Production 2013-2018

Year UnitHard Liquor

UnitMalt Liquor (Beer)

Litres (Million) Litres (Million)

2013 Proof Litres 443 Bulk Litres 1203

2014 Proof Litres 439 Bulk Litres 1245

2015 Proof Litres 517 Bulk Litres 1256

2016 Proof Litres 555 Bulk Litres 522

2017 Proof Litres 500 Bulk Litres 704

2018 Absolute Litres 252 Absolute Litres 113

Excise Department of Sri Lanka | Performance Report - 2018

55

bullIn

crea

se in

Exc

ise

Dut

ies o

n L

iquo

r fr

om 2

005

to 2

018

Tabl

e 8

21

Inc

reas

e in

Exc

ise

Dut

ies o

n L

iquo

r

Year

amp

Dat

e of

Tax

In

crea

se

Arr

ack

Fore

ign

Liqu

orLo

cal W

ine

belo

w18

Im

porte

d W

ine

Mal

t Liq

uor

belo

w5

M

alt L

iquo

r ab

ove

5B

ottle

d To

ddy

Toba

cco

Impo

rted

Fore

ign

Liqu

or(R

sper

Bul

k Li

tre)

Ethy

l Alc

ohol

Exci

se

Not

ifica

tion

No

(Rsp

er P

roof

Litr

e)(R

sper

Bul

k Li

tre)

(Per

kg

1)B

eer

Win

eO

ther

Fo

reig

n Li

quor

(Rsp

er B

ulk

Litre

)

2005

11

0920

051

209

381

0039

600

510

0052

500

- -22

500

250

0032

50

375

048

50

535

0- -

- -- -

- -- -

- -87

9-88

288

3-88

620

061

006

421

0055

000

-27

500

--

--

--

--

889-

891

2007

03

1320

071

025

446

0051

000

575

0064

000

-30

000

365

00-

380

0-

540

010

00

-- -

- -- -

- -- -

893-

896

897-

900

2008

10

0856

000

690

00-

415

0048

00

640

0-

--

--

-90

3-90

620

090

327

610

0074

000

-46

500

--

--

--

--

907-

909

2010

06

2420

101

029

2010

11

23

660

0071

000

813

00

790

0084

000

953

00

- - -

515

0056

500

668

00

580

063

00

800

0

740

079

00

960

0

- - -

- - -

- - -

- - -

- - -

- - -

916-

919

921-

924

927-

930

2011

01

0720

111

025

863

0092

300

1003

00

1063

00

- -71

800

778

0080

00

850

096

00

101

00- -

- -- -

- -- -

- -93

1-93

493

9-94

220

111

122

--

100

00-

--

--

--

--

946

2012

03

3098

300

112

300

-83

800

900

010

600

--

--

--

947-

950

2012

10

0610

430

011

830

0-

898

0010

000

116

00-

--

--

-95

2-95

520

130

731

111

000

125

000

--

110

0013

000

--

--

--

959-

961

2014

10

101

200

001

370

00-

-12

000

145

00-

--

--

-96

4-96

620

141

025

148

500

170

000

-1

120

0015

000

185

00-

--

--

-96

8-97

120

151

003

159

500

186

000

--

190

0024

500

--

--

--

975-

977

2015

11

211

850

002

030

00-

-16

000

315

00-

--

--

-97

8-98

020

151

205

--

--

190

0031

500

--

--

--

981

2016

01

01-

--

--

-30

00

--

--

-98

720

160

401

--

--

--

--

--

-10

00

988

2016

09

01-

--

--

--

-50

00

100

0020

000

-98

999

020

170

101

--

--

500

099

3

(RsP

er A

bsol

ute

Litre

)(R

sPer

Abs

olut

e Li

tre)

(per

kg

)B

eer

Win

eO

ther

Fo

reig

n Li

quor

(RsP

er B

ulk

Litre

)

2017

11

1033

000

033

000

0-

2400

00

2400

00

2400

00

1000

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

56

Gra

ph 8

1- E

xcis

e R

even

ue F

rom

Yea

r 201

3 to

201

8

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

57

Gra

ph 8

2 ndash

Exci

se D

uty

on M

alt L

iquo

r (B

eer)

Fro

m Y

ear 2

013

to 2

018

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Chapter 9

9 Importation and Exportation Liquor Spirits Tobacco and Cigarettes

91 Quantity of Imported Foreign Liquor and the Tax Income 92 List of Licensed Foreign Liquor Importers 93 Rectified Spirits Imported for Manufacturing Liquor94 Tax Exemption on Liquor Exportation95 Excise Duty on Importation of Non-Potable Spirits96 Taxes on Importation of Tobacco and Cigarettes97 Exportation of Tobacco and Cigarettes

Excise Department of Sri Lanka | Performance Report - 2018

60

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

91 Quantity of Imported Foreign Liquor and the Tax Income

In 2017 excise duty has been imposed on imported bottled foreign liquor under the Excise Notification No996 and the liquor imported for duty free shops and for re exportation is exempted from the said excise duties

A duty of Rs5000 per liter of Beer Rs10000 per liter of Wine and Rs20000 per liter of other foreign liquor is levied

Table 91 Imported Bottled Foreign Liquor and Tax

Type of Liquor Quantity (Bulk liters) Tax Income (Rs)

Beer 293698500 14684925

Wine 1537928770 153792877

Other Foreign Liquor 772650050 154530010

Surplus of 3 2896515

Total 2604277320 325904327

92 List of Licensed Foreign Liquor Importers

I Decanter Wine Holdings (Pvt) Ltd- Hidellana Rathnapura

II Distilleries Company of Sri Lanka PLC ndash Peliyagoda

III Favourite International Ltd- Moratuwa

IV Free Lanka Trading Company Ltd- Peliyagoda

V Global Brands (Pvt) Ltd- Colombo 13

VI Great Western International Ltd- Boralasgamuwa

VII HJayarathne Herath(Kurunegala Distributors)-Kurunegala

VIII Heineken Lanka Company ndash Moratuwa

IX Hilton Hotel ndash Colombo 01

X Imperial Beverages (Pvt) Ltd- Katana

XI International Distilleries Ltd- Kotalawala Kaduwela

XII Jet Enterprises (Pvt) Ltd- Ragama

XIII Lanka Premium Beverages Ltd- Colombo 15

XIV Luxury Brands (Pvt) Ltd - Biyagama

XV Mega Trading (Pvt) Ltd - Mirihana

XVI Fernand Ricard Lanka (Pvt) Ltd- Colombo 14

XVII Prestige Wines and Spirits (Pvt) Ltd ndash Ampara

XVIII Rockland Distilleries (Pvt) Ltdndash Colombo 05

XIX United Spirits amp Wines International (Pvt) Ltd- Kosgoda

XX Victory Stores (Pvt) Ltd- Colombo 15

XXI Vindana Enterprises (Pvt) Ltd

XXII WMMendis amp Company- Welisara

XXIII Signature Ceylon Beverages (Pvt) Ltd ndash Nagoda Kandana

Excise Department of Sri Lanka | Performance Report - 2018

61

93 Rectified Spirits Imported for Manufacturing Liquor

Table 92 Rectified Spirits (Imported for Manufacturing Liquor)

Company Imported Quantity (Bulk Litres)

Tax Income (Rupees)

Distilleries Company of Sri Lanka PLC 11364419300 113644193

ID Lanka (Pvt) Ltd 1160681100 11606811

WM Mendis (Pvt) Ltd 49054200 490542

Pericyl (Pvt) Ltd 884473200 8844732

Rockland Distilleries (Pvt) Ltd 48351600 483516

Total 13506979400 135069794

As per the Excise Notification No 988 date 22032016 a tax of Rs 10= levied on Bulk Litre of Rectified Spirits for manufacturing liquor

94 Tax Exemption on Liquor Exportation

Liquor which is manufactured in Sri Lanka for the purpose of exportation has been exempted from Excise Duties

Table 93 Excise Duty on Liquor Reimbursed on Exportation

Deduction of Excise Duties for Hard Liquor (Rs)

15610341

Deduction of Excise Duties for Beer (Rs)

805767962

Total (Rs) 821378303

95 Excise Duty on Importation of Non-Potable Spirits

A tax of Rs15 = had been levied per every kilo of imported Non Potable Spirits as per the Excise Notification No999 with effect from 10112017 was reduced to Rs 6 = per every kilo by the Excise Notification 072018 dated 21022018 Tax concessions have been granted for the BOI ( Board Of Investment ) approved companies engaged in importation of Non-Potable Spirits as per theExcise Notification 122018 dated 03102018

Table 94 Excise Duty on Importation of Non Potable Spirits

Tax on Non Potable Spirits

Quantity (kg) Tax Income (Rupees)

17564622350 94204118

96 Excise Duty on Importation of Tobacco and Cigarettes

According to the Tobacco tax act of number 08 of 1999 and Orders (General) set out by the Excise Notification No16251 of 26102009 and the Excise Notification No 8699 of 08111995 a tax of Rs10 is levied on every kilo of tobacco locally cultivated for manufacturing cigarette and imported for production of Cigarettes Beedi or Cigars while a duty of Rs 5= is levied on every imported cigarette

Tobacco imported for exportation under the approval of BOI ( Board Of Investment ) has been exempted from the Tax on Imported Tobacco

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

Excise Department of Sri Lanka | Performance Report - 2018

62

95 Table ndash Quantities of Imported Tobacco Cigarette and the Tax

Type Quantity (Kg) Tax (Rupees)

Imported Tobacco (Taxed) 1270472600 12704726

Imported Tobacco (Tax Exempted) 1108710000 -

bull Quantity of Cigarettes imported in the year 2018 and the relevant tax income are as follows

Table 96 - Quantity of Imported Cigarettes and the Tax

Type Quantity (Kg) Tax (Rupees)

Imported Cigarettes 111960000 559800

In addition to the above Tax and the surcharge levied by the Exise Department on Tobacco imported to the country (before the year 2018) without a license was Rs386416430

Accordingly the total tax levied on imported Tobacco and Cigarettes was Rs17128690

97 Exportation of Tobacco and Cigarettes

In accordance with the rules and regulations stipulated in the Tobacco Tax Act no any tax is levied on Ciagrettes Cigars and Processed Tobacco exported with the view of promoting Foreign Exchange flow to Sri Lanka

bull Quantity of Tobacco Exported in the year 2018 is as follows

Table 97 Quantity of Tobacco Exported

Type Quantity (Kg)

Exported Tobacco 568062000

bull Quantity of Cigarettes Exported in the year 2018 is as follows

Table 98 Quantity of Cigarettes Exported

Type Quantity (Kg)

Exported Cigarettes 19007010000

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

Chapter 10

10 Conclusion

Conclusion

Excise Department of Sri Lanka | Performance Report - 2018

64

Excise Department of Sri Lanka (EDSL) is the apex body which is entrusted with the responsibility of excise taxation and excise law enforcement In addition to the Excise Ordinance EDSL enforces the provisions of Tobacco Tax Act National Authority on Tobacco and Alcohol Act Convenions against Illicit Trafficking of Narcotic Drugs and Psychotropic Substances Act

Management of Excise Revenue enforcement of Excise Ordinace and other vested laws as well as fulfillment of subject-related social security tasks are also among the key responsibilities of EDSL

Excise Revenue collected in the year 2018 was Rs113936 Billion and it indicates a growth of Rs 091 Billion compared to Rs113027 Billion of revenue earned in the year 2017Although a decrease of 689 could be witnessed in the excise revenue within the year 2017 compared to the previous year 08 growth in the tax revenue could be witnessed in the year 2018 compared to the previous year

The total number of detections made by Excise Officers during 2018 was 49312 and it indicates an increase of 830 detections compared to the previous year Within this year Excise Officers have made a great contribution towards maintenance of a better discipline in both Liquor and Tobacco industries by means of carrying out a total number of 3684 Technical Crime Detections Interestingly the number of Technical Crime Detections made during the year under review was less than that of the previous year viz 4315

I highly appreciate the support extended by His Excellency the President and the Hon Prime Minister to accomplish the departmental objectives and would wish to mention with gratitude that their guidance enormously abetted to steer the department to reach its objectives FurtherI highly appreciate the support extended by Hon Minister of Finance and Mass Media Hon State Ministers of Finance Hon Deputy Minister of Finance and Mass Media Similarly I hereby extends my gratitude to the Secretary to the Ministry of Finance all Heads of Departments in the Ministry of Finance including that of Fiscal Policy and the officers of relevant Divisions for their valuable support and contribution given during the year under review

Further I extend my sincere thanks to all District and Divisional Secretaries for their active contribution to carry out the overall activities of the Excise Department throughout the Island and would like to bestow my special thanks to the Attorney Generalrsquos Department for extending supervisory and legal assistance required to carry out departmental duties

Moreover my earnest gratitude goes to all the state institutions including the Auditor Generalrsquos Department National Authority on Tobacco and Alcohol Dangerous Drugs Control Board Government Analystrsquos Department Sri Lanka Bureau of Standards Department of Inland Revenue Sri Lanka Customs Department of Import and Export Control Institute of Industrial Technology Police Narcotics Unit Police Special Task Force and the Police Training School Nikaweratiya for extending the inter departmental consultancy guidance and support required in the process of fulfilling the departmental responsibilities

In addition I thankfully mention the assistance given by the Presidential Task Force on Drug Prevention for prevention programs conducted by the Department to realize the concept of ldquoA Nation Free of Alcoholrdquo

Last but not least I highly admire and appreciate the relentless dedication of the entire departmental staff representing all ranks and layers to achieve the departmental aims and objectives and the support extended to reach the expected performance level by managing the limited human resources and the infrastructure in the year 2018 Further I sincerely expect the contribution and commitment of the entire staff to achieve the departmental objectives and targets in the forthcoming year as well

HG Sumanasinghe Commissioner General of Excise

Cha

pter

10

| C

oncl

usio

n

Excise Department of Sri Lanka | Performance Report - 2018

2

11 IntroductionExcise Department of Sri Lanka which was established in 1913 operated under the purview of the Ministry of Finance and Mass Media in the year 2018 It holds the third place among the state tax income generating Departments Excise Department of Sri Lanka mainly implements the Excise Ordinance No08 of 1912 which is the 52nd Chapter of the Legislative Enactment In addition it implements the Tobacco Tax Act No8 of 1999 Poisons Opium and Dangerous Drugs Ordinance and the National Authority on Tobacco amp Alcohol Act No27 of 2006

Department of Sri Lanka Police also extends a significant contribution for the task of implementing laws imposed under said ordinances and acts Similarly this Department serves as a member of the National Dangerous Drugs Control Board National Authority on Tobacco amp Alcohol for the purpose of implementing government policies while extending a great contribution for achieving the national goal of creating a country devoid of liquor and narcotic drugs under the theme of ldquoA Nation Free of Alcoholrdquo in collaboration with the Presidential Unit on Alcohol Prevention

12 VisionldquoContributing to build a healthy society in Sri Lanka which is free from illicit liquor and narcotic drugsrdquo is the vision of Excise Department of Sri Lanka

13 MissionldquoEfficient and effective administration of the liquor and the tobacco industry in Sri Lanka through the collection of revenue and prevention of illicit manufacture and sale of such products for development and welfare of the society and the enforcement of the Poisons Opium and Dangerous Drugs Ordinance for the social protection of Sri Lankardquo is the mission of Excise Department of Sri Lanka

14 ObjectivesExcise Department of Sri Lanka operates with the under mentioned objectives in order to achieve its mission

a Safeguarding the revenue accumulated from liquor and tobacco

b Enforcement of the Excise Ordinance and the Tobacco Tax Act

c Implementation of the Poisons Opium and Dangerous Drugs Ordinance

d Implementation of National Authority Act on Tobacco and Alcohol

15 Activities

Excise Department of Sri Lanka carries out the following activities so as to achieve the above objectives

a Supervision and control of licensed premises and collection of revenue therefrom

b Acting as a law enforcement agency in respect of the Excise Ordinance

c Enforcement of the Tobacco Tax Act including supervision and control of tobacco manufactories

d Acting as a law enforcement agency in respect of the Poisons Opium and Dangerous Drugs Ordinance

e Implementation of National Authority Act on tobacco and alcohol

Cha

pter

1 |

Exc

ise

Dep

artm

ent o

f Sri

Lan

ka

Chapter 2

2 Organizational Structure and Changes in 2018

21 Introduction22 Organizational Structure23 Adminstration Division 24 Recruitments 25 Staff Changes26 Logistics Division27 Human Resources Division

Excise Department of Sri Lanka | Performance Report - 2018

4

21 Introduction

Excise Department of Sri Lanka operates under the direction of a Commissioner General of Excise

With respect administration of the regional offices of the Excise Department island has been divided into lsquoExcise Divisionsrsquo on provincial basis and the Western Province has been divided in to three Divisions while each of North Western and Northern Provinces have been divided in to two Divisions on district basis based on the density of population licenses and crimesThese Excise Divisions are supervised by the Assistant Commissioners of Excise

Excise Superintendentsrsquo Offices have been established under Excise Divisions Excise Divisions which cover the whole province have been subdivided to Excise Superintendentsrsquo Offices under district basis In this manner an Excise Area consisting of two districts comes only under Vauvniya and Kilinochchi Excise Superintendentsrsquo Offices Excise Divisions which are limited only to a district have been parted as Excise Superintendentsrsquo Offices with determined limits Said Excise Circles are supervised by the Superintendents of Excise

Excise Stations have been established under Excise Superintendentsrsquo Offices and they administer the Excise areas of which the limits have been determined by the Department Officers of Inspector Grade and of other ranks have been attached to these Excise StationsThe Senior Most Officer of the inspactorate

generally serves as the Officer In Charge

Further Special Operations Units and Narcotic Unit have been established and related particulars have been separately given here Excise Units have been established in all licensed Tobacco and Alcohol manufactories located island-wide and permanent staffs have been assigned to them

Excise Department of Sri Lanka comprised of a Head Office 13 Offices of Assistant Commissioners of Excise or Divisional Offices 30 Offices of Excise Superintendents 56 Excise Stations 05 Special Operations Bureaus a Narcotic Unit and Excise Units which have been established in all licensed Tobacco and Alcohol manufactories located island-wide operates to fulfill the threefold missions of Excise revenue management law enforcement and social security

Departmental Officers and Officers from the Combined Services and Islandwide Services have been attached to carry out duties of these offices while Departmental Officers have attached to Excise Stations and Units

Approved cadre for Departmental Officers is 1318 while the approved cadre for Combined Services and Islandwide Services is 173 Accordingly total approved cadre for the Department is 1491 and the actual number of staff served in the Department during the year reviewed was 1309 Hence there were 202 vacancies which summed up to 121 per cent of the approved cadre (Table 21)

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

5

bull Cadre Report of the Excise Department as at 31122018

21 Table - Cadre Report

Serial No Designation Approved

CadreActual Cadre Vacancies Excess

Post1 Commissioner General of Excise 1 1 0 0

2Additional Commissioner General of Excise (Revenue Policies amp Administration) 1 1 0

0

3

Additional Commissioner General of Excise (Revenue Operations and Law Enforcement) 1 0 1

0

4Commissioner of Excise (Administration and Human Resources ) 1 1 0

0

5 Commissioner of Excise(Revenue Operations) 1 1 0 06 Commissioner of Excise (Law Enforcement) 1 1 0 0

7 Commissioner of Excise (Social Security and Development ) 1 1 0 0

8 Chief Accountant 1 1 0 09 Chief Internal Auditor 1 1 0 0

10 Deputy Commissioner of Excise (Administration) 1 1 0 011 Deputy Commissioner of Excise (Revenue licenses ) 1 1 0 012 Deputy Commissioner of Excise (Law Enforcement) 1 1 0 013 Deputy Commissioner of Excise (Human Resources ) 1 0 1 014 Deputy Commissioner of Excise (Legal) 1 1 0 0

15Deputy Commissioner of Excise (Academic amp Research Logistics) 1 1 0

0

16Deputy Commissioner of Excise (Supply Chain Regulations amp IT) 1 1 0

0

17 Deputy Commissioner of Excise (Social Security) 1 1 0 018 Deputy Commissioner of Excise (Logistics) 1 0 1 019 Accountant 2 0 2 020 Assistant Commissioner of Excise 13 6 7 021 Assistant Director (Information Technology) 1 0 1 022 Superintendent of Excise 31 15 16 023 Statistician 1 0 1 024 Administrative Officer 2 2 0 025 Translator 2 2 0 026 Information and Communication Technology Officer 1 1 0 027 Chief Inspector of Excise 75 73 2 028 Statistics Officer 1 0 1 029 Inspector of Excise 300 249 51 030 Excise Sergeant Major 50 34 16 031 Development Officer 9 9 0 032 Technical Officer 1 0 1 033 Transport Officer 1 0 1 034 IT Assistant 3 3 0 035 Public Management Assistant 108 104 4 036 Excise Sergeant 100 15 85 037 Excise GuardCorporal 600 620 0 2038 Excise Guard - Driver 129 120 9 0

39 Excise Guard - Driver (Three wheel) As per the letter NoDMS1175III dated 19022018 1 1 0 0

40 Office Assistant 38 36 2 041 Bungalow Keeper 4 4 0 0

Total 1491 1309 202 20Officer holding the post of Excise Commissioner (Revenue Operations) has been attached to the Post of Advisor (Excise Policies) of the Ministry of Finance and Mass Media The reason for exceeding the approved cadre of Excise Guards (600) is the annulment of the promotions made to the Excise Sergeant by

the letter noEB107ES Promotions (Volume III) dated 16112016 as per the Supreme Court Verdicts 6612012 and 6632012

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

6

22

Org

aniz

atio

nal S

truc

ture

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

7

23 Adminstration DivisionAdministration Division operates under the supervision of Commissioner General of Excise and the Additional Commissioner General of Excise (Revenue Policies amp Administration) Commissioner of Excise (Administration and Human Resources) and a Deputy Commissioner of Excise Execution of general administrative tasks of the Department is the main responsibility of the Division

This division carries out the activities related to establishment discipline transfers and retirement of Departmental Officers Officers of the Combined Service and the All Island Services attached to the Deapartment Moreover it performs tasks pertaining to recruitment promotions transfers of Departmental Officers and conducting Efficiency Bar Examinations in accordance with the relevant procedures

Annual transfers of the Uniform Staff are done by this division as per the transfer procedure approved by the Public Service Commission and also based on

the service requirement In addition to above internal transfers of the Combined Services and Islandwide Services are also done by this Division

24 Recruitments

bull New Recruitments

No any recruitments have been made in the year 2018

25 Staff ChangesNumber of Officers transferred to the Department was 41 while the number of officers transferred out of the Department was 20 as at 31122018

bull Retired Officers

No of officers retired in the year 2018 was 26

Table 22 Details of Retired Officers

Serial No Name of the Officer Designation Date of Retirement

Ms K Wijeyakoon PMAS 07012018Mr HK Chandrasiri KKS 24012018MrWW Gnanathilaka Excise Guard 24012018MrMM Somathilaka Banda Excise Inspector 26012018MrW Somadasa PMAS 23022018MsKHA Meegasmula ECG 11032018

MrYSB Srilal Excise Sergeant Major 12032018

MrHK Saradiyel Excise Sergeant Major 05042018MrDM Senarathna Excise Sergeant Major 11042018MrSPKH Peters Excise Guard 24042018MrMR Somarathna Excise Inspector 01052018MrHW Collin Pitawela Excise Inspector 07052018

MrHMS Dharmapriya KKS 18052018

MrGK Dayarathna Excise Guard 23052018

MrWPA Jayarathna Excise Inspector 12062018

MrWAD Amarajiwa Excise Inspector 20062018

Ms Sandiya Priyadarshani Excise Guard 27062018

MrTMR Tennakoon Excise Sergeant Major 01092018

MrWMGK Warnashantha KKS 07092018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

8

MrJ Pushpakumara Silva DCE 15092018

MrRMJ Anurudda KKS 15092018

MrBRD Basnayaka KKS 08102018

MrRM Siripala Excise Inspector 09102018

MrT Wilman Pieris Excise Inspector 05112018

MrMMA Muthalif Excise Sergeant 10122018

MsRM Gunaseelawathi KKS 18122018

bull Interdicted Officers

Table 23 Details of Interdicted Officers

Serial No Name of the Officer Designation Date of Interdiction date

01 MrBAMDSMuthuarachchi Excise Inspector 07022018

02 MrBSPriyadarshana Excise Guard 16072018

bull Deceased Officers

Table 24 - Details of Deceased Officers

Serial No Name of the Officer Designation Date of Decease

Mr K Wasan Excise Inspector 11012018

Mr DNN Disanayaka Excise Driver 01022018

Mr RM Wimalarathna Excise Guard 09082018

Mr A Asoka Shantha Walpola Excise Inspector 18092018

Mr G Nimal Silva ACE 17082018

Mr R Dinesh Excise Guard 06112018

bull Officers who Resigned from Service or Vacated the Post

Table 25 - Details of Officers who resigned from service and vacated the post

Serial No Name of the Officer Designation Date of Resignationvacating the post

MrWDKFernando Excise Guard 01012018

MrTMDRWijesooriya Excise Driver 31052018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

bull Reinstatement in service

No any officer was reinstated in service in the year 2018

bull Promoted Officers in the year 2018

Promotions have been made to one post of Excise Commissioner 04 posts of Deputy Commissioners of Excise and 12 posts of Chief Excise Officers in the year 2018

Excise Department of Sri Lanka | Performance Report - 2018

9

Table 26 - Details of Promoted Officers in the year 2018

Serial No Name of the Officer Post Promoted to Date of

Promotion Work Station

1 Mr MDMWKDisanayaka CE (Social Security amp Development) 17072018 Head Office

2 Mr RMRBandara DCE ( Supply Chain Regulations amp IT) 18092018 Head Office

3 Mr AMGamini Adikari DCE (Legal) 18092018 Head Office

4 Mr PChandrasiri de Silva DCE(Academic amp Research) 18092018 Head Office

5 Mr BUWickramarathna DCE (Social Security) 18092018 Head Office

6 Mr EJLPieris Thilakarathna Chief Inspector of Excise 23042018 Excise Station-Chilaw

7 Mr TSMTKBGinigathpitiya Chief Inspector of Excise 23042018 Excise Station-Kuliyapitiya

8 Mr RPKKWijeyasinghe Chief Inspector of Excise 23042018 Excise Station-Badulla

9 Mr DTN Perera Chief Inspector of Excise 23042018 Excise Station-Rathnapura

10 Mr ARLambert Chief Inspector of Excise 23042018 Head Office

11 MrSDSenaka De Silva Chief Inspector of Excise 23042018 Excise Station-Balangoda

12 MrRALL Ramanayaka Chief Inspector of Excise 23042018 Excise Station-Mathugama

13 Mr Wasantha Samarasinghe Chief Inspector of Excise 23042018 Excise Station-Hambantota

14 Mr P Ragunadan Chief Inspector of Excise 23042018 Excise Station-Jaffna

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

26 Logistics Division

Logistics Division of the Excise Department of Sri Lanka operates under the supervision of Deputy Commissioner of Excise (Logistics) and the guidance of the Commissioner of Excise (Administration amp Human Resources)

bull Role of the Logistics Division

bull Carrying out repairs and maintenance activities of the Head Office construction maintenance and repairing of buildings required for Regional Offices and obtaining buildings on rental basis for the same purpose

bull Repairs and maintenance of departmental vehicles

bull Repairs and mentenance of regional offices and circuit bunglows and acquisition of lands for the purpose of constructing new buildings

bull Maintenance Activities of the Head Office Building amp Regional Offices

This Division administers the maintenance services of the Head Office Building which was inaugurated on the 2nd of May 2017 Excise Station ndashNuwara Eliya was constructed and opened for services while building repairs with respect to 07 other Excise Stations were repaired the year 2018 Accordingly Padukka Galle Trincomalee Polonnaruwa Hambantota Kalutara and Ratnapura Regional Offices have been restored at the cost of Rs10 Million In addition to above constructions of the Excise Stations in Chilaw and Ampare were also completed Further 27 regional offices are being operated in buildings obtained on rental basis

bull Vehicles

Department possessed 132 vehicles out of which 09 condemned vehicles were disposed in the year 2018 Procurement activities with respect to purchase of 20 vehicles to be used for departmental needs have been

Excise Department of Sri Lanka | Performance Report - 2018

10

commenced In the year 2018 Rs7 million has been spent for Departmental vehicle repairs

bull Land Acquisition

Activities related to land acquisition for the purpose of constructing new buildings for regional offices in Pugoda Kegalle and Hatton areas where offices are being operated in rented buildings at present

bull Circuit Bunglows

Department possesses 04 circuit bunglows which are located in NuwaraeliyaThissamaharamaya Anuradhapura and Polonnaruwa

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

11

bullA

sset

s Acc

ount

(Inf

rast

ruct

ure)

Tabl

e 2

7 - A

sset

s (In

fras

truc

ture

) Det

ails

D

istr

ictD

S

Off

ice

whe

re th

e pr

oper

ty is

loca

ted

Nam

e of

the

Prop

erty

Ext

ent o

f L

and

If a

Tra

nsfe

r N

o amp

Dat

e

Nat

ure

of th

e la

nd

whe

ther

the

land

is

Em

pty

or w

ith

Bui

ldin

gs

1C

olom

bo -

Sri

Jaya

war

dena

pura

K

otte

Exci

se H

ead

Offi

ce-R

ajag

iriya

514

DW

alik

ada

Sout

h G

ram

anila

dhar

i Div

isio

nW

alik

ada

302

6 Pe

rche

sN

o10

82

318

date

d 13

06

2013

Lette

r of t

he D

irect

or

Urb

an D

evel

opm

ent A

utho

rity

Con

stru

ctio

ns a

re i

n th

e fin

al st

age

2C

olom

bo -P

aduk

kaEx

cise

Sta

tion-

Padu

kka

218

Pe

rche

sN

oප

ාඉ2

fomd3

dat

ed 0

406

200

4Le

tter o

f the

Div

isio

nal S

ecre

tary

Pad

ukka

With

bui

ldin

gs

3C

olom

bo ndash

Kas

bew

a Ex

cise

Sta

tion-

Kas

bew

a20

Per

ches

No

mdfa3

22

36 d

ated

07

122

004

Lette

r of t

he D

ivis

iona

l Sec

reta

ry K

asbe

wa

With

bui

ldin

gs

4K

alut

ara-

Kal

utar

aO

ffice

of t

he A

ssis

tant

Com

mis

sion

er o

f Exc

ise-

Pita

gone

liyaw

atta

Kal

utar

a (W

PII

) 74

36

Perc

hes

Div

isio

nal S

ecre

tary

rsquos N

o4

61

86 P

rovi

ncia

l Lan

d C

omm

issi

oner

rsquos

No

-පඉ

fl

dඉ1

1l

iquest0

4

Com

mis

sion

er

Gen

eral

of

La

nd

No

414

192

4

12

122

014

With

bui

ldin

gs

5K

alut

ara-

Kal

utar

aO

ffice

of

the

Supe

rinte

nden

t of

Exc

ise

Exc

ise

Stat

ion-

477

Pe

rche

sW

ith b

uild

ings

6K

alut

ara-

Ber

uwal

aEx

cise

Sta

tion-

Alu

thga

ma

264

8 Pe

rche

sN

o 41

76

653

date

d 31

12

2002

let

ter o

f Com

mis

sion

er G

ener

al o

f La

ndW

ith b

uild

ings

7K

alut

ara-

Hor

ana

Ara

man

agol

la30

per

ches

No

65

255

dat

ed 2

704

200

1Le

tter o

f the

Div

isio

nal S

ecre

tary

Hor

ana

With

bui

ldin

gs

8G

ampa

ha-G

ampa

ha

Wal

ww

atta

Exci

se S

tatio

n- Y

akka

la-E

ast G

ampa

ha 4

190

pe

rche

sN

oiuml$m

dfa2

22

57

date

d 13

10

1999

Lette

r of t

he D

ivis

iona

l Sec

reta

ry G

ampa

haW

ith b

uild

ings

9G

ampa

ha-M

eerig

ama

Exci

se S

tatio

n- O

smire

Wat

ta M

eerig

ama

349

1 pe

rche

s

Div

isio

nal

Secr

etar

yrsquos

No

oacuteszlig

ඉ9

26

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o - ප

ඉක

ොග

ම5

2IV

C

omm

issi

oner

Gen

eral

of

Lan

d N

o4

463

3 -

150

320

10W

ith b

uild

ings

10K

andy

ndash G

agaw

ata

Kor

ale

Offi

ce o

f the

Ass

ista

nt C

omm

issi

oner

of E

xcis

e-

Kan

dy

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e

Exci

se S

tatio

n

705

Pe

rche

sW

ith b

uild

ings

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

12

11N

uwar

a El

iya

- do

Circ

uit

Bun

galo

w

N

uwar

aeliy

a -H

awae

liya

Cra

ton

Vill

age

850

3

Perc

hes

Lette

r No

නඒ

මආ

පප

ැව5

2 da

ted

140

619

91W

ith b

uild

ings

12N

uwar

a el

iya

- do

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n C

rato

n V

illag

e N

uwar

aeliy

a 25

03

Perc

hes

Lette

r No

නඒ

මආ

පප

ැව5

2 da

ted

140

619

91W

ith b

uild

ings

13H

amba

ntho

ta -

This

sam

ahar

amay

aTh

issa

mah

aram

a H

olid

ay R

esor

t M

ahas

enpu

ra40

Per

ches

No

තස

ං61

63

date

d 15

07

1997

Lette

r of t

he D

ivis

iona

l Sec

reta

ry T

hiss

amah

aram

aya

With

bui

ldin

gs

14H

amba

ntho

ta -

Ham

bant

hota

Kot

awal

amul

la9

64

Perc

hes

Ass

ista

nt C

omm

issi

oner

of

Exci

se h

as b

een

info

rmed

to

take

ne

cess

ary

actio

n w

ithou

t del

ayW

ith b

uild

ings

15H

amba

ntho

ta -

Tang

alle

Kat

anga

haw

atta

- Ex

cise

Sta

tion

Tang

alle

261

7 Pe

rche

sPu

rcha

sed

by

the

Hou

se D

evel

opm

ent A

utho

rity

With

bui

ldin

gs

16G

alle

- Fou

r Gra

vet

Offi

ce o

f th

e A

ssis

tant

Com

mis

sion

er o

f Ex

cise

K

urun

duw

atta

Gal

le30

Per

ches

Land

han

ded

over

to th

e D

epar

tmen

t by

lette

r N

oශ

ාකස

mdfa

ම1

of th

e D

ivis

iona

l Sec

reta

ry F

our G

rave

tGal

le d

ated

26

022

007

With

bui

ldin

gs

17G

alle

Elpi

tiya

Exci

se S

tatio

n El

pitiy

a20

Per

ches

No

ඇඉ

3d

ated

19

012

006

Lette

r of t

he D

ivis

iona

l Sec

reta

ry E

lpiti

yaW

ith b

uild

ings

18Po

lonn

aruw

a -

Tham

anka

duw

aO

ffice

of

the

Supe

rinte

nden

t of

Exc

ise

Exc

ise

Stat

ion

Kan

duru

wel

a -

Wes

t Pol

onna

ruw

a10

9 pe

rche

s W

ith b

uild

ings

19Po

lonn

aruw

a -

Tham

anka

duw

aEx

cise

Hol

iday

Res

ort ndash

Polo

nnar

uwa

74 p

erch

es

No

එන

සප

agravef

la9

2 w

ith n

o da

te 1

020

04Le

tter o

f the

Div

isio

nal S

ecre

tary

Tha

man

kadu

wa

With

bui

ldin

gs

20A

nura

dhap

ura

East

Nuw

arag

am

Pala

tha

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n A

nura

dhap

ura

137

5 Pe

rche

sW

ith b

uild

ings

21A

nura

dhap

ura

East

Nuw

arag

am

Pala

tha

Exci

se H

olid

ay R

esor

t ndash A

nura

dhap

ura

107

1 Pe

rche

sW

ith b

uild

ings

22A

nura

dhap

ura

K

ebith

igol

law

aEx

cise

Sta

tion

Keb

ithig

olla

wa

80 P

erch

esLe

tter

No

2

51

ඉඉ

date

d 27

05

2008

of

D

ivis

iona

l Se

cret

ary

Keb

ithig

olla

wa

amp P

rovi

ncia

l Lan

d C

omm

issi

oner

rsquos N

o -

එන

සප

පඑ

ලස

40

60

305

icirc d

ated

07

052

008

With

bui

ldin

gs

23K

urun

egal

a -

Kur

uneg

ala

Padd

y Fi

eld

Land

for T

rain

ing

Cen

ter a

nd E

xcis

e St

atio

n (A

ssis

tant

Com

mis

sion

er o

f Exc

ise (

Nor

th

Wes

tern

Pro

vinc

e)10

0 pe

rche

s La

nd re

ceiv

ed a

s pe

r the

lette

r No

42

981

3ස

බ o

f the

Div

isio

nal

Secr

etar

y K

urun

egal

a da

ted

280

720

00W

ith b

uild

ings

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

13

24K

urun

egal

a -

Bam

unak

otuw

a Tr

aini

ng C

olle

ge P

anad

arag

ama

- La

nd r

ecei

ved

as p

er t

he l

ette

r N

oබ

මඉ

ඩඅ

තප

තස

රාබyuml ප

හණ

ාසල

of t

he D

ivis

iona

l Sec

reta

ry B

amun

akot

uwa d

ated

14

032

013

With

bui

ldin

gs

25K

urun

egal

a ndash

Kul

iyap

itya

Wes

tEx

cise

Sta

tion

Kul

iyap

itya

114

perc

hes

With

bui

ldin

gs

26K

urun

egal

a -M

aho

Exci

se S

tatio

n K

urud

ugah

ayay

a -

Mah

o40

01

Perc

hes

Div

isio

nal

Secr

etar

yrdquos

No

33

157

146

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o - ප

ළාත

ඉfl

dඉ2

මහ

ව6

(1)

C

omm

issi

oner

G

ener

al o

f Lan

d N

o4

146

58 d

ated

05

052

010

With

bui

ldin

gs

27Pu

ttala

m- P

utta

lam

Exci

se S

tatio

n ndash

Putta

lam

Pla

ins P

utta

lam

525

per

ches

D

ivis

iona

l Se

cret

aryrdquo

s N

oප

තඉ

07

63

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o -

පළ

ාතඉ

fl

dඉ6

පත

07

C

omm

issi

oner

G

ener

al o

f Lan

d N

o4

144

7

281

120

07W

ith b

uild

ings

28Pu

ttala

m-M

adam

pe

Exci

se S

tatio

n M

adam

pe59

93

Perc

hes

Land

han

ded

over

to M

rBH

Per

eis

OI

C b

y le

tter N

oම

ාද3

31

100

of

Div

isio

nal S

ecre

tary

Mad

ampe

dat

ed 1

502

200

6W

ith b

uild

ings

29Pu

ttala

m

-Wen

napu

wa

Offi

ce

of

the

Ass

ista

nt

Com

mis

sion

er

of

Exci

se

Bog

ahav

itaW

aikk

ala

O

ffice

of

th

e Su

perin

tend

ent

of E

xcis

e N

atht

hand

iya

Exci

se

Stat

ionW

enna

puw

a

399

3 Pe

rche

s

Div

isio

nal

Secr

etar

yrsquos

No

වෙ

නm

dfaඉ

අතස

රාබyuml

date

d 29

07

2002

Pro

vinc

ial L

and

Com

mis

sion

errsquos

No

- පළ

ාතඉ

fl

dඉ4

වෙ

න -

date

d 11

03

2002

With

bui

ldin

gs

30Pu

ttala

m-C

hila

wIn

gini

wat

ta a

lias G

amsb

ha w

atta

30 P

erch

esO

wne

rshi

p ha

s be

en h

ande

d ov

er t

o th

e Ex

cise

Dep

artm

ent

by

Div

isio

nal

Secr

etar

y C

hila

w o

n 27

07

2015

DS

No

CH

ILN

DI

TRA

NS

319

14

Tend

ers h

ave

been

cal

led

31M

anna

rEx

cise

Sta

tion

Man

nar

204

4 Pe

rche

sC

omm

issi

oner

Gen

eral

of

Land

No

414

190

16

122

009

Lette

r da

ted

090

620

10 o

f Div

isio

nal S

ecre

tary

Man

nar

With

bui

ldin

gs

32Tr

inco

mal

eeEx

cise

Sta

tion

Oris

Hill

Trin

com

alee

_

Ass

ista

nt C

omm

issi

oner

of

Exci

se(E

P)h

as b

een

info

rmed

to ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

W

ith b

uild

ings

33

Bat

tical

oa ndash

K

alam

unai

Eas

t Ex

cise

Sta

tion

Com

plex

Kal

ladi

-Bat

tical

oa

30 P

erch

esLe

tter

No

atildeඑ

සඑ

iumlඑ

නඑ

ලicirc

ස3

77of

D

ivis

iona

l Se

cret

ary

K

alam

unai

With

bui

ldin

gs

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

14

34A

mpa

ra-A

mpa

raEx

cise

Sta

tion

In

dras

arap

ura

Am

para

47

44

Perc

hes

App

licat

ion

for a

lloca

ting

gove

rnm

ent l

ands

for v

ario

us d

epar

tmen

ts

has

been

forw

arde

d to

the

Dep

uty

Com

mis

sion

er o

f Lan

d A

mpa

ra

Ass

ista

nt

Com

mis

sion

er

of

Exci

seha

s be

en

info

rmed

to

ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

Tend

ers h

ave

been

cal

led

35Va

uvni

ya -

Vauv

niya

Offi

ce o

f the

Sup

erin

tend

ent o

f Exc

ise

Vav

uniy

a

Exci

se S

tatio

n45

62

Perc

hes

Lette

r No

27

031

113

02

03 o

f Dis

trict

Man

ager

of N

HD

A d

ated

14

08

2003

With

bui

ldin

gs

36K

ilino

chch

iya-

Kar

awita

K

araw

ita

15 P

erch

esA

ssis

tant

Com

mis

sion

er o

f Ex

cise

has

bee

n in

form

ed t

o ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

W

ith b

uild

ings

37M

onar

agal

a -A

mbi

lipiti

yaEx

cise

St

atio

n Pa

llega

ma

Pa

rani

K

adaw

ura

Wat

ta A

mbi

lipity

a 20

Per

ches

trans

ferr

ed t

o th

e Ex

cise

Dep

artm

ent

by s

peci

men

For

m 2

00 f

or

trans

ferr

ing

asse

ts o

f Maw

eli A

utho

rity

to li

ne in

stitu

tes

W

ith b

uild

ings

38R

athn

apur

aR

athn

apur

a N

ew

Tow

n O

ffice

of t

he A

ssis

tant

Com

mis

sion

er o

f Exc

ise

80 P

erch

esLa

nd h

as b

een

allo

cate

d to

the E

xcis

e Dep

artm

ent b

y th

e let

ter d

ated

28

12

1998

Div

isio

nal S

ecre

tary

Rat

hnap

ura

With

bui

ldin

gs

39M

onar

agal

a -M

onar

agal

aEx

cise

Sta

tion amp

Offi

cial

Qua

rter

Kar

apin

chag

ala

Moo

kala

na M

onar

agal

a 85

Per

ches

Ass

ista

nt C

omm

issi

oner

of

Exci

se h

as b

een

info

rmed

to

take

ne

cess

ary

actio

n in

this

resp

ect w

ithou

t del

ay

With

bui

ldin

gs

40B

adul

la

-Ban

dara

wel

aEx

cise

St

atio

n H

apug

asar

ame

wat

ta

ndashB

anda

raw

ela

402

4 Pe

rche

s

Land

rece

ived

as p

er th

e Div

isio

nal S

ecre

tary

rsquos N

oබ

ණ3

4ර

ාආ1

3amp

Pro

vinc

ial L

and

Com

mis

sion

errsquos

No

- UPL

CL

4B

W1

0 d

ated

20

07

2009

Let

ter

With

bui

ldin

gs

41B

adul

la -

Bad

ulla

Exci

se S

tatio

n ndashK

anup

alla

la-B

adul

la25

Per

ches

With

bui

ldin

gs

42M

atar

a - W

alig

ama

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n

Kot

awila

wat

ta

Kan

dake

tiya

wat

ta

Kan

anke

wew

a w

atta

Mat

ara

Dis

trict

80

Per

ches

Ow

ners

hip

has

been

han

ded

over

by

the

le

tter

of A

ssis

tant

D

ivis

iona

l Sec

reta

ry W

elig

ama

date

d 11

08

2015

With

bui

ldin

gs

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

15

27 Human Resources DivisionHuman Resources Division of the Excise Department of Sri Lanka carries out its operations under the guidence of the Excise Commissioner (Administration Human Resources) and the Deputy Excise Commissioner (Human Resources) Sri Lanka Excise College in Panadaragama of Kurunegala District is the training institute of the Excise Department

Capacity development of Departmental Officers by means of improving knowledge attitudes and skills via theoretical and practical training was the main task of the Human Resources DivisionIt was able to organize various training courses in collaboration with the local and foreign training institutes and the Excise Training College Panadaragama in the year 2018 also

Table 28 - Details of Training Courses conducted by the Excise Training College in the year 2018

Serial No Name of the Course Participants

No of Dates per

Course

Noof Courses

Noof Participants

1 Training Course for Officers attached to duties in Manufactories Warehouses and Distilleries

Officers attached to duties in

Manufactories Warehouses and

Distilleries

02 03 104

2 Training Course for Excise Drivers on maintenance of duty related official documents departmental discipline and essential legal awareness

Excise Drivers 01 04 104

3 Annual Training Course for Firing and Firearm Handling

CEDCEACESuperintendents of Excise Chief

Inspectors of Excise Excise

Inspectors Excise Inspectors

02 09 315

4 Training Course for Development of Integrated Skills for Other Excise Ranks

Sergeant Majors MaleFemale

Excise Guards Sergeants

02 17 570

5 Capacity Development Training Course for Superintendent of Excise appointed on Cover Up basis and Chief Inspectors of Excise promoted in 20161718

Superintendents of ExciseChief

Inspectors of Excise

04 01 26

6 Training Course on DistilleryWarehouse and Manufactory duties and activities for Officers serving in Excise Stations in Northern and Eastern Provinces

Excise InspectorsEG

04 01 45

7 Tamil Language Training Course for Departmental Officers

Excise Inspectors 05 08 206

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

16

bull Local Training Courses

Details of Local Training Courses conducted by other institutes for the Officers of the Department in the year 2018 are as follows

Table 29 -Details of Local Training Courses conducted in the year 2018

No Name of the Course Training Institute Participants

No of Dates per

Course

Noof Courses

Noof Participa-

nts

1 Advanced MS Excel Skills for junior officers

Miloda Excise Guard 02 - 2

2 Advanced Certificate Course on Narcotic Law Implimentation

Colombo School of Business and Management

Excise Inspector 10 - 10

3 Speechcraft Training with the Toastmasters International for Special Grade Officers of All Island Services

SLIDA Additional Commissioner

General of Excise

10 - 1

4 Course on Sinhala Official Letter Writing and Interpretation

NIBM Public Management

Assistant Chief Public Management

Assistant Excise Inspector Excise

Guard

02 - 8

5 Advanced National Diploma in Applied Criminology and Criminal Justice System

Sri Lanka Foundation Institute

Male Female Excise Guards

Every Sunday for a period of one year

- 15

6 English Diploma for Junior Executives

Miloda Excise Inspector Every Friday for a period of one year

- 2

7 Diploma in IT -30th Batch SLIDA Excise Inspector Excise Guard

From 03122018

- 2

8 Scientific Training for Comprehensive Precursor Control Strategy in Sri Lanka

National Dangerous Drugs Control Board

SE Chief Excise Inspector Excise Inspector

Excise Guard

02 - 10

9 Scientific training for comprehensive precursor control strategy in Sri Lanka

National Dangerous Drugs Control Board

Excise Inspector Excise Sergeant Majors Excise

Guard

02 - 10

10 Seminar on Cyber Crimes and the Applicability of Digital Witnesses

Miloda DCE IT Officer Excise

Inspector Excise Guard

01 - 8

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

17

11 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashSri Jayawarenapura Kotte

Excise Driver From 13062018

- 13

12 Financial Regulations in Public Sector

Miloda PMA 02 - 1

13 Training Program On Current Trend of the Internal Audit amp the nature of work

Department of Management Audit

Chief Internal Auditor

01 - 1

14 English Diploma Course for Junior Executives

Miloda Excise Guard One year from

20082018

- 1

15 Diploma Course in English - Level I

SLIDA Chief Inspector of Excise

- 1

16 MS Excel Skills for Junior Executives

Miloda Translator 02 - 1

17 Computer Training Course

ESOFT IT Officer 01 - 1

18 One Day Training Course on Tobacco Industry and Cigarette Manufacturing

Ceylon Tobacco Company

Inspector of Excise

01 16 668

19 Advanced Certificate Course on Narcotic Law Implimentation

Colombo School of Business and Management

Excise Inspector 04 Months from

05082018

- 20

20 Certificate Course on Statistics Analysis (CCSA)

NIBM Excise Inspector Excise Guard

04 Months from

05082018

- 4

21 One day workshop on Malt liquor industry

Lion Beer Company

MaleFemale Excise Guard

01 14 641

22 Training Course for Procurement Process ndashBatch 1

HR Division DCEACE SE OIC

02 01 54

23 Stores and Inventory Management

Miloda Management Assistant

02 - 1

24 General Payroll System Miloda Management Assistant

03 - 2

25 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashKaduwela

KKS 06 - 1

26 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashSri Jayawarenapura Kotte

Excise Driver 06 - 2

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

18

27 Seminar on National Audit Act

Sri Lanka Foundation Institute

ACEAO 01 - 7

28 Workshop on Stress Management

Sri Lanka Foundation Institute

Excise Inspector PMA Excise

Guard

01 - 5

bull Foreign Training Courses

Foreign Training CoursesProgrammes and workshops attended by the Departmental Officers in the year 2018 are given below

Table 210 - Details of Foreign Training Courses attended by the Departmental Officers in the year 2018

No Name of course CentreCountry Name of OfficerDesignation Date

1 PIM International Programme on Strategic Management

Indonesia Mr J Pushpakumara Silva (DCE)

28012018- 04022018

2 ndash do - ndash do - Mr WMMB Wansooriya (DCE)

ndash do -

3 ndash do - ndash do - Mr KMG Bandara (ACE)

ndash do -

4 ndash do - ndash do - Mr AMG Adhikari (ACE)

ndash do -

5 ndash do - ndash do - Mr RMR Bandara (ACE)

ndash do -

6 PIM International Programme on Strategic Management

Australia Mr Gamini Mahagamge (CE)

27022018- 07032018

7 ndash do - ndash do - Mr K Kumarasinghe (DCE)

ndash do -

8 ndash do - ndash do - Mr PC Silva (ACE) ndash do -

9 International Programme on Management

University of Gadjah Mada

Indonesia

Mr RMP Dharmakeerthi (ACE)

22042018- 29042018

10 International Programme on Management

International University of Japan

Mrs BMS Bandara ndash Additional Commissioner General of Excise

08052018- 16052018

11 International Programme on Management

Kasetsart University Bangkok

Mr J Shantha Deva De Silva Asst Commissioner of Excise

15072018- 22072018

12 International Programme on Management Auditing for the Public Sector Internal Auditors

University of Malaysia

Ms MN Priyangika Fernando Chief Internal Auditor

02092018 - 09092018

13 Diploma in Public Procurement and Contract Administration DIPPCA Practical Fulfillment

UK Mr LAD Liyanarachchi(Excise Inspector)

09092018-19092018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

19

14 International Programme on Management

Kasetsart University Bangkok

Mrs AHMSP Abeysinghe Administrative Officer

25112018- 02122018

15 International Programme on Strategic Management in Indonesia

University Gadjah Mada

Mr Sameera Thushan Jayawardena Deputy Commissioner of Excise (Admin)

09122018- 16122018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Chapter 3

3 Implementation of New Policies

31 Introduction32 New Excise Notifications Issued amp Implemented in 2018

Excise Department of Sri Lanka | Performance Report - 2018

22

31 IntroductionNew Excise Regulations and Rules have been enacted as a measure of further enforcement of the government policy of minimizing the use of liquor and tobacco and as a positive approach towards establishing an efficient control over liquor and tobacco industries Among

the above introduction of the Tree Tapping License System (Excise Notification no082018) for the purpose of proper supervision of the Toddy Industry can be considered as a milestone Accordingly 12 Excise Notifications were issued in year 2018 revising the practical issues identified in prevailing Excise Notifications

32 New Excise Notifications Issued amp Implemented in the Year 2018

31 Table New Excise Notifications issued amp implemented within the year

Excise Notification

No

Gazette No amp Date of Issue Description Effective

Date

012018 No 205321 10012018

Opening and Closing hours of the Excise Licensed Premises

11012018

022018 No 205326 10012018

Revision of the Condition No5 of the Excise Notification No666

10012018

032018 No 205441 18012018

Opening and Closing hours of the Excise Licensed Premises (Cancellation of ENNos012018 amp 686)

18012018

042018 No 205442 18012018

Revision of the Condition No5 of the Excise Notification No666

18012018

052018 No 205509 23102018

Revision of the Excise Notification No 1001 by exclusion of the word ldquopulprdquo

23012018

062018 No205509 23012018

Revision of the Excise Notification No 1002 by exclusion of the word ldquopulprdquo

23012018

072018 No 205932 21082018

Excise duty on import of Non Potable Spirits (Cancellation of 999 amp1005)

21022018

082018 No 206602 09042018 Toddy Tapping Licence Fees 16042018

092018 No 206557 06042018

Revision of License Fees on Bottling Toddy (Revision of Excise Notification No1004 )

01042018

102018No 207523 13062018

Revision of Regulations on Non Potable Spirits Imported to Sri Lanka (Updating ENNo 72018)

13062018

112018 No 207524 13062018

Revision of Opening and Closing hours of Toddy Taverns (Revision of ENNo 032018)

13062018

122018 No209150 03102018

Excise duty on import of Non Potable Spirits (Revision of ENNo 072018)

04102018

Cha

pter

3 |

Im

plem

enta

tion

of N

ew P

olic

ies

Chapter 4

4 Auditing

41 Introduction42 Internal Audit Division

Excise Department of Sri Lanka | Performance Report - 2018

24

41 IntroductionInternal audit unit is entrusted with the responsibility of reporting to the Head of the Department having carried out independent evaluations on the effectiveness of the internal systems of the department and coordinating the Head of Department with the officers who are assigned various departmental duties

Specially Internal Audit Division creates the environment for the Head of Department to take necessary and urgent measures to remedy the risk areas related to financial control having conducted Audit and Management Committees on time with the participation of the Departmental Head and a representative from the Auditor Generalrsquos Department

In addition to the above Internal Audit Division assists to reinforce the existing administrative system having studied the weaknesses in administrative systems through identification and focusing on the risk areas in procedures pursued for achieving departmental goals while implementing internal audit programmes prepared in line with the changes of the management and financial environment which exists in the Department

42 Internal Audit UnitActivities of the Internal Audit Division have been carried out based on the internal audit plan of the year 2018 under the direct supervision of the Commissioner General of ExciseIt has also proposed internal control methods required to avert the defects which could be observed in processes of collecting revenue based on Excise ordinance Excise Notifications Financial Regulations and Establishments codes

Audit Programs conducted in the Year 2018

Offices of the Assistant Commissioner of Excise - Kalutara Kandy Galle Rathnapura

GampahaOffices of Excise Superintendents - Kalutara Hambantota Kandy Galle

Matara Kegalle Ratnapura GampahaExcise Stations - Hambantota Tangalle Padukka Kandy

Elpitiya Negombo Matara Kegalle Ruwanwella Rathanapura Balangoda Poogoda Gampaha Meerigama

Special Operations Bureaus of Excise - Kandy GalleLicensed Premises - 6 licensed premises under the Excise

Stations of Negombo and Galle

Five Management Audit Committee meetings have been conducted under the patronage of the Commissioner General of Excise and the participation of all staff officers in the Excise Head Office and the Audit Superintendent of the Government Audit Unit in the year 2018 Measures have been taken to implement the decisions taken at Management Audit Committee meetings held at the Ministry through all staff officers and to discuss the observations and issues raised by Auditor Generalrsquos queries and internal audit reports for the purpose of strenghthening the internal control of the Department

Internal Audit Division has been able to guide the Department to achieve its aims and targets through all these programs

Cha

pter

4 |

Aud

iting

Chapter 5

5 Accounts Division

51 Introduction52 Revenue Account53 Reward Fund Account54 Appropriation Account (2018)55 Analysis of Income and Expenditure56 Advance Account

Excise Department of Sri Lanka | Performance Report - 2018

26

51 IntroductionThis Department has fulfilled all the duties related to excise revenue on behalf of the Sri Lankan Government in its history of over one hundred years However several of the revenue sources out of which we gathered income had to be transferred to Provincial Councils as per the 13th amendment to the Constitution Revenue Sources thus transferred are as follows

1 Annual Excise License Fees

2 Rent Sales

3 Fines imposed by Courts

Following taxes and fees are charged by the Excise Department

Government Revenue Head Relevant Taxes and Fees

1002-04-01 - All receipts related to Excise Duties

1 Excise Duties

2 Late Charges on Excise Duties

3 Purchase of Spirits (Local and imported)

4 License Fees

5 Excise License Application Fees

6 Renewal of Excise Licenses

7 Transfer of Excise LicensesChange of Names and addresses

8 Charges on Toddy Collecting Centre

1002-06-00 - All receipts related to Tobacco

1 TobaccoTax (Local and imported)

2 License fees for Tobacco Manufacturing

3 Application fees for Tobacco Manufacturing License

4 Renewal of Tobacco Manufacturing Licenses

5 Transfer of Tobacco Manufacturing Licenses Change of Names and addresses

6 Late fees

7 Charges on storing tobacco products

Main tasks carried out by the Accounts Division are as follows

bull Collection of Excise Revenue

bull Incurring Recurrent and Capital Expenses

bull Public Officersrsquo Advance Account Activities

bull Supplying all Departmental Requirements

bull Maintaining the Reward Fund

Following activities are done by the Accounts Division parallel to the process of keeping accounts on the above tasks

bull Preparing the Revenue Accounts for the Excise Revenue

bull Preparing the Departmental Appropriation Account

bull Preparing the Public Officersrsquo Advance Account

bull Preparing the final accounts for the Reward Fund

Cha

pter

5 |

Acc

ount

s Div

isio

n

Excise Department of Sri Lanka | Performance Report - 2018

27

52 Revenue AccountThis department gathers and keep records of the Excise and Tobacco tax income intended for the Sri

Lankan Government revenue Excise revenue of the previous 6 years is given in the following chart

Table 51 - Revenue of Preceding Years

Year Excise Duty (Rs) Tobacco Tax (Rs) Total Tax (Rs)2018 113890332214 45367003 1139356992172017 113214008524 45749663 1132597581872016 120238067703 39819451 1202778871542015 105263548521 34049349 1052975978702014 69087998769 35606823 691236055922013 66008326747 33042507 66041369254

53 Reward Fund AccountExcise Department operates a reward fund which is nourished by the composition fees imposed on acts of violating the excise license regulations and rewards are paid out of this Fund for persons who contribute to said tasks

In addition to the above 15 of the annual income of the reward fund is annually transferred to the Consolidated Fund Receipts for the year 2018 was Rs1778 million and Rs1129 million have been incurred as rewards and other expenses while Rs 325 million has been transferred to the Consolidated Fund

Table 52 ndash Details of the Reward Fund

2018(Rs) 2017 (Rs) 2016 (Rs)Receipts 177875203 133366877 136954590Payments

bull Composition Fees 101516518 76643861 71173912bull To Government Consolidated Fund 32579338 20339024 21933812bull For Special Raids - 600000 771050bull For Trainings and Academic Activities - - 2331515bull For Sports Recreation and Education - 50000 -bull Purchase of library books - - -bull Purchase of Furniture and Equipment - 3939940 1194000bull Purchase of Computers 11400000 - -

Total Expenditure 145495856 101572825 97404289

54 Appropriation Account (2018)All expenses required for fulfilling departmental objectives are made from this account

Table 53 - Appropriation Account

Type of Expenditure Estimated Provision (Rs) Expenditure(Rs)

Personnel Remunerations 671450000 658619293

Other Recurrent 455776000 159066161

Capital 529974000 183786422

Total 1657200000 1001471876

Cha

pter

5 |

Acc

ount

s Div

isio

n

Excise Department of Sri Lanka | Performance Report - 2018

28

55 Analysis of Income and ExpenditureExcise income is generated through two main sources Income generated in the year 2018 is given below

Excise Revenue - 113890332214Tobacco Tax Revenue - 4545367003

Total Revenue - 113935699217

Departmental expenditure can be categorized as recurrent and capital Expenditure incurred in 2018 is as follows

Recurrent Expenditure - 817685455Capital Expenditure - 183786421

Total Expenditure - 1001471876

56 Advance Account This Division provides loan advances for the entire staff of the Department by the Government Officers Advance Account An amount of Rs59837200 has been given out by this account as distress loans for 374 officers special advances for 92 officers and festival advances for 759 in the year 2018

Table 55 - Advance Account Particulars

Description

2018 2017 2016

Amountallocated for the

Department

Actual value

Amount allocated for the

Department

Actual value

Amount allocated for the

Department

Actual value

Receipts 60000000 59837200 45000000 45572284 38000000 37976126

Minimum Receipt Limit 37000000 36442370 34000000 34426562 30000000 31465892

Maximum Debit Limit 250000000 163631147 177000000 140236317 171000000 129234392

Table 56 ndash Acquisition of Capital Assets

Vote No Detail Total Expenditure (Rs)

248-1-1-2102 Furniture and Office Equipment 11235454

248-1-1-2103 Machinery and Plants 17000000

248-1-1-2104 Construction of Buildings i Head Office

ii Regional Offices

47997925 69978561

Cha

pter

5 |

Acc

ount

s Div

isio

n

Chapter 6

6 Law Enforcement

61 Introduction62 Legal Division63 Bureaus of Excise Special Operations

Excise Department of Sri Lanka | Performance Report - 2018

30

61 IntroductionLaw Enforcement Division is under the supervision of the Commissioner of Excise (Law Enforcement) and Deputy Commissioner of Excise (Law Enforcement)

Following activities were monitored by this Division

i Setting detection targets and supervision of Excise Officers

ii Conducting progress review meetings at regional level

iii Recommendation of special commendations

iv Levying composition fees for technical crime reports

v Collecting and analyzing of information on detections

vi Taking necessary actions for public petitions

vii Coordinating with parallel institutions and attending relevant meetings

Department was able to achieve 49312 detection targets rendering a higher contribution for implementing government policy in the year 2018 A large number of massive detections of illegal liquor drugs and imported contraband liquor stocks could be carried out through motivation of Excise Officers attached to the regional stations Special Operations Bureaus and the Narcotic Unit

Rs25362916500 was collected as fines having taken legal actions against 49312 detections carried out in the year 2018 Confiscation of 10000 litres of Spirits with a market value over Rs6 crores imported to the country having submitted forged documents to Sri Lanka Customs was one of the most outstanding detections carried out by the officers attached to the Law Enforcement Division A case was filed in this regard and a fine of Rs350000 was imposed by the Magistrate Courts Negombo

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

31

Tabl

e 6

1 ndash

Det

ails

of D

etec

tions

Dis

tric

t

Exc

ise

Ord

inan

cePo

ison

sOpi

um a

nd D

ange

rous

Dru

gs

Ord

inan

ceTo

bacc

o Ta

x A

ctN

atio

nal A

utho

rity

Act

on

Tob

acco

and

Alc

ohol

Total Noof Detections

UMA

PUML

PUDS

P of U

UST

UPT

UPA

USA

USFL

Cocane

Cannabis

Heroine

Other Narcotic

Drugs

Contraband Cigarettes

Other Tobacco Related

Selling Cigarettes to persons

under age of 21 yrs

Smoking in Public Places

Col

ombo

381

1054

1

461

144

258

202

1736

434

1921

867

00

4220

Kal

utar

a

114

149

1570

623

587

40

6519

096

240

22

00

3160

Gam

paha

98

331

05

921

215

320

51

384

676

418

16

019

150

40K

andy

3215

1165

29

414

286

269

063

112

118

474

5161

431

16M

atal

e

23

3120

0

1210

50

512

80

53

022

10

053

5N

uwar

a- E

liya

3

114

29

120

046

516

40

258

160

085

206

1181

Kur

uneg

ala

204

3133

66

759

432

680

100

525

5422

1930

4054

Putta

lam

791

1358

33

666

07

900

206

180

039

564

7927

3190

Bad

ulla

7

928

4

180

361

012

729

60

30

37

1189

013

81M

onar

agal

a

96

265

316

252

217

736

081

60

050

039

942

Gal

le

21

513

410

91

1637

44

249

644

767

53

101

00

2822

Mat

ara

1521

923

3

031

021

123

40

62

00

048

099

9H

amba

ntot

a

1918

412

10

439

016

815

20

102

50

131

84

1045

Rat

hnap

ura

61

153

1203

7

332

6218

042

55

5025

354

1729

Keg

alle

95

1813

65

709

025

00

60

01

20

4116

32A

nura

dhap

ura

471

117

95

3425

323

960

107

301

911

08

2616

Polo

nnar

uwa

3612

419

0

10

4250

030

00

11

03

595

Jaffn

a9

29

58

711

551

175

03

00

162

850

147

143

3090

Vavu

nia

0

03

17

511

00

353

05

00

36

154

5755

1M

anna

r

10

2

623

018

100

130

00

1929

170

291

Kill

inoc

hchi

7

096

99

253

02

00

00

019

960

457

6M

ulai

thiv

u3

220

1

018

92

33

03

00

388

028

483

Bat

icol

a6

437

51

40

998

02

00

125

351

216

606

Am

para

00

10

5627

211

659

036

62

539

624

67

1112

Trin

com

alee

180

332

0

710

2997

012

00

314

2724

645

Nar

cotic

- Uni

t

00

4

00

00

142

466

622

16

00

011

15B

SO25

129

1631

4

240

690

304

017

13

91

00

2586

Tot

al 1

814

83

9 2

122

4 9

1

760

5

502

3

1 2

450

323

0

212

361

6

217

1

48

21

39

1

331

10

36

1

866

4

931

2

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

32

Note- Definitions of Acronyms used in the Table 61UMA= Unlawful Manufacture of ArrackPUML= Possession of Unlawfully Manufactured LiquorPUDS= Possession of Unlawfully Distilled SpiritP of U= Possession of UtensilUST= Unlawful Sale of ToddyUPT= Unlawful Possession of ToddyUPA= Unlawful Possession of ArrackUSA= Unlawful Sale of ArrackUSFL= Unlawful Sale of Foreign Liquor

62 Legal DivisionLegal Division operated under the direct supervision of the Additional Commissioner General of Excise (Revenue Policies amp Administration)

Scope of this Division includes supplying and forwarding required information pertaining to cases filed by licensees and Excise Officers to the Attorney Generalrsquos Department appearing before the Courts for such cases representing the Commissioner General of Excise and rendering legal assistance for notifications circulars rules and regulations issued by the order of Commissioner General of Excise

Moreover it works in collaboration with the Attorney Generalrsquos Department Legal Draftsmenrsquos Department and other relevant institutes and departments and take necessary actions related to legal issues of regional excise stations and licensed premises

Table 62 ndash Classification of Cases

Classification of Cases Noof Cases in 2018

Supreme Court Cases 05

Appeal Court Cases 07

63 Bureaus of Excise Special OperationsNarcotic Unit Colombo has been established for controlling narcotic drugs covering the whole island and the Special Operation Bureau Colombo has also been established for detection of islandwide illegal liquor and drugs as well as the discrepancies of licensees and taking actions against them In addition to the above four other special operations bureaus

have been established in CentralNorth Western Southern and North Central Provinces All these units operate under the supervision of the Commissioner General of Excise Commissioner of Excise (Law Enforcement) and the Deputy Commissioner of Excise (Law Enforcement)

bull Excise Narcotic Law Enforcement Unit

The Narcotics Unit which was established in November 1985 for the purpose of enforcing the Law under the Poisons Opium and Dangerous Drugs Ordinance has been operating in No 15 Park Avenue Colombo 08 since 10032016

1115 detections have been carried out by the Narcotics Unit during the year 2018 out of which 1091 detections were on narcotic drugs while 622 detections were on Heroine and 466 detections on Ganja Cannabis In addition to the above 03 detections on other drugs18 detections under the Excise Ordinance and 06 detections under Tobacco Tax Act have been carried out Rs 68 Million has been charged as fines for the cases filed in the High Courts and the Magistrate Courts with respect to the above raids

bull Special Operations Bureau (Colombo)

This Bureau which functions as a Unit of curbing all excise crimes in the island based on complaints received to the Commissioner General of Excise from the general public has carried out 2586 detections and the Rs232 million of fines have been collected 73 Technical Crime Reports have been submitted by this Bureau related to violation of conditions by licensed premises within the year and a composition fee of Rs15 million has been accumulated to the government by the end of the year 2018

bull Special Operations Bureau - (Central Province)

A total sum of Rs80 million has been earned to the Government by this unit as fines having conducted 1632 successful raids including 26 raids on narcotic drugs and illicit liquor distillation

This bureau has submitted 02 Technical Crime Reports with respect to the violations of conditions by licensed

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

33

premises and added Rs 60000 to the excise income by the end of the year 2018

bull Special Operations Bureau - (Southern Province)

Southern Provincial Special Operations Bureau is established in Galle for carrying out operations in the Southern Province

This unit has been able to carry out 1394 successful detections during the year under review and add Rs72 million worth fines to the Government having filed cases against them

In addition to the aboveit has been able to bring in a composition fee of Rs12 million through 21 Technical Crime Reports pertaining to violations of conditions by licensed premises

bull Special Operations Bureau - (North Central Province)

North Central Provincial Special Operations Bureau

which is located in Anuradhapura city for conducting its operations in Northern amp North Central Province

This unit has been able to carry out 1338 detections during the year under review and charged Rs100 million as fines through cases filed based on said detections

bull Special Operations Bureau - (North Western Province)

North Western Provincial Special Operations Bureau is located in Kurunegala City

This unit has been able to carry out 1607 successful raids during the year under review It has earned Rs108 million worth fines having filed cases based on these detections Further Rs 02 million has been accumulated to the government as composition fees having submitted 12 Technical Crime Reports against licensed premises which have breached excise conditions

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

34

Tabl

e 6

3 ndash

Det

ails

of D

etec

tions

Car

ried

Out

by

the

Spec

ial O

pera

tions

Bur

eaus

Uni

t

Exc

ise

Ord

inan

ce

Pois

onsO

pium

an

d D

ange

rous

D

rugs

O

rdin

ance

Toba

cco

Tax

Act

Nat

iona

l A

utho

rity

Act

on

Tob

acco

and

A

lcoh

ol

Total Noof Detections

UMA

PUML

PUDS

P of U

UST

UPT

UPA

USA

USFL

Cocane

Cannabis

Heroine

Other Narcotic Drugs

Contraband Cigarettes

Other Tobacco Related

Selling Cigarettes to persons under

age of 21 yrs

Nar

cotic

- -

4 -

-

-

-

-

14

466

622

3 6

- -

-

1115

SO

B(C

entra

l)26

411

01 -

2521

01

4519

212

50

81

00

1632

SO

B (

NW

P)

9311

1344

- 0

310

537

3827

49

80

016

07

SO

B(S

outh

ern)

90

7847

9 -

382

417

544

125

210

50

00

1394

SO

B(N

CP)

19

31

966

- 49

63

973

245

06

20

013

38

SO

B(C

olom

bo)

251

29

163

1 -

4 24

0 6

90

304

17

1 3

9 1

- -

2586

Tota

l65

3

123

5

525

- 8

1 56

9 14

32

4 1

061

582

662

20

43

12

- -

967

2

Not

e-

Def

initi

ons o

f Acr

onym

s use

d in

the

Tabl

e 6

3U

MA

= U

nlaw

ful M

anuf

actu

re o

f Arr

ack

PUM

L= P

osse

ssio

n of

Unl

awfu

lly M

anuf

actu

red

Liqu

orPU

DS=

Pos

sess

ion

of U

nlaw

fully

Dis

tille

d Sp

irit

P of

U=

Poss

essi

on o

f Ute

nsil

UST

= U

nlaw

ful S

ale

of T

oddy

UPT

= U

nlaw

ful P

osse

ssio

n of

Tod

dyU

PA=

Unl

awfu

l Pos

sess

ion

of A

rrac

kU

SA=

Unl

awfu

l Sal

e of

Arr

ack

USF

L= U

nlaw

ful S

ale

of F

orei

gn L

iquo

r

Cha

pter

6 |

Law

Enf

orce

men

t

Chapter 7

7 Revenue Operations Division

71 Introduction72 Information Technology Division 73 Revenue Operations Division74 Types of Excise Licenses 75 Excise Licenses which operated in the year 2018

Excise Department of Sri Lanka | Performance Report - 2018

36

71 IntroductionRevenue Operations Division is operated by two Deputy Commissioners of Excise under the supervision of the Commissioner General of Excise and the Deputy Commissioner of Excise (Revenue Operations and Law Enforcement) VizDeputy Commissioner of Excise (Revenue Licenses) and Deputy Commissioner of Excise (Supply Chain Regulations amp IT)

72 Information Technology UnitThis unit has been established under Deputy Commissioner of Excise (Supply Chain Regulations amp IT)

This unit extends its assistance to monitor and maintain the software system (LRARS) which operates in the license division for registration and issuing of liquor licenses and thereby contributes to provide customers a faster service

Further updating and maintaining the official web site is one of the key roles of the IT division and the website is being redesigned with the intension of providing a higher customer service

Feeding data to the software pertain to payment of rewards to the officers serving in the Department and obtaining relevant reports are done by this unit and Rs82466139 of reward allowances for officers have been calculated with computer assistance for Rs 133474335 of composition fees charged with respect to 4952 Technical Crime Reports and submitted to the Accounts Division for the year 2018

In addition to the above IT Unit extends its services by way of identifying the IT requirements of the Department gathering relevant information assisting the Technical Evaluation Committees and by resource contribution for IT training courses

Necessary measures are being taken to obtain IT assistance to the Department under the Public Sector Efficiency Strengthing Project (PSESP) which is implemented by the World Bank and the Europian Union Approval of the Ministry of Finance has been granted to receive an IT Solution to the Excise Department and the consent has been expressed by the Information amp Communication Technology Agency

to render the required consultancy and resources for this endeavor Accordingly as the initial phase of the above a web interface has been created by our department for the RAMIS Project implemented by the Department of Inland Revenue

73 Revenue Operations UnitThis Division operates under the supervision of the Deputy Commissioner of Excise (Revenue Licenses) It carries out tasks related to granting approval to Divisional Secretaries to issue licenses for selling liquor directly issuing licenses for liquor manufactories distilleries storeswarehouses and vinegar manufactories issuing new licenses annual renewals and related tasks granting approval for all activities of the liquor industry including manufacturing of liquor and issuing of spirits In addition to above it issues all island liquor transport permits and also maintains files pertain to all liquor licenses

74 Types of Excise LicensesTypes of Excise licenses issued by this Department-

FL 1 Licence to manufacture malt liquorFL 1 A Licence to manufacture country

made foreign liquorFL1 B Licence to manufacture milk punch

andor wineFL1 C Licence to manufacture country

made foreign spirits from spirits distilled from the coconut or any of its products other than toddy

FL 3 Wholesale Licence for liquorFL 4 Retail Licence for liquorFL 5 Foreign Liquor Tavern License FL 7 Hotel LicenceFL 8 Hotel Bar LicenceFL 9 Entertainment Bar Licence for

CinemasFL 10 Railway Restaurant LicenceFL 11 Restaurant LicenceFL 12FL 13

Rest House LicenceProprietary Club License

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

37

FL 13 A Members only ClubsSocial Club Licence

FL 14 Occasional LicenceFL 15 Supplementary Licence to extend the

hours of saleFL 16 Auctioneerrsquos LicenceFL 17 Rectified Spirits LicenceFL 18 Medicated Wine Licence

FL 22 A Licence for retail sale of Beer Ale Stout and Wine

FL 22 B Licence for consumption of Beer Ale Stout and Wine at the premises

Special Licence issued under the Excise Notification 936

Licence for Storage and Warehouses

Licence for distributing (Manufacturersrsquo Wholesale) ArrackBeerForeign liquor

Licences for manufacturing Industrial Products usingEthyl Alcohol

Licence for selling wine spirits

Licence for the importation and possession of non- potable spirit

Licence for manufacturing amp selling processed Molasses Palmyra Special Coconut Arrack and or for manufacture amp issue to the wholesale outlets

Distillery License

License to manufacture Vinegar

License for bottling toddy

License to collect toddy

License for bottling

License for production and sale of fermented toddy

License for exporting liquor

License for importing foreign liquor

License for Toddy Taverns sold by Tender

License for importing foreign liquor

License for manufacturing tea cider

Toddy and Arrack licence for Estate Canteens

Special Three year approval for hotels (Boutique Villas)

Auxiliary Licenses

bull License for selling Arrack (AFL 1AFL2 AFL3 AFL4)bull License for selling bottled toddy

75 Excise Licenses issued amp operated in the year 2018

Table 71 Number of Distillery and Manufactory Licenses operated in the financial year of 2018

Table 72 Number of foreign liquor Licenses operated in the financial year of 2018

Table 73 Number of foreign liquor Licenses operated in the financial year of 2018

Table 74 New Licenses issued from 2006 to 2018

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

38

Tabl

e 7

1 N

umbe

r of

Dis

tille

ry a

nd M

anuf

acto

ry L

icen

ses O

pera

ted

in th

e Fi

nanc

ial Y

ear

of 2

018

Dis

tric

tL

icen

ses

for

Spir

it D

istil

leri

es

Lic

ense

s fo

r Arr

ack

Man

ufac

tori

es

Lic

ense

s for

Cou

ntry

m

ade

fore

ign

liquo

r m

anuf

actu

ring

lice

nses

Lic

ense

s for

m

anuf

actu

ring

med

icin

al

prep

arat

ions

incl

udin

g E

au-d

e-co

logn

e

Lic

ense

s fo

r Vin

egar

M

anuf

acto

ries

Bee

r M

anuf

actu

ring

L

icen

ses

AM

06G

rand

To

tal

Col

ombo

16

223

--

1244

Gam

paha

27

47

-1

1031

Kal

utha

ra4

53

31

-4

20K

andy

13

11

--

915

Mat

ale

--

--

--

--

Nuw

araE

liya

--

--

--

55

Gal

le-

--

--

-5

5M

atar

a-

-2

--

--

2H

amba

ntot

a-

--

--

-3

3Ja

ffna

33

--

--

410

Man

nar

--

--

--

--

Vavu

niya

--

--

--

33

Kili

noch

chi

--

--

--

--

Bat

tical

oa-

--

--

-5

5A

mpa

ra1

--

--

--

1Tr

inco

mal

ee-

--

--

-3

3K

urun

egal

a1

1-

--

16

9Pu

ttala

m1

1-

--

-5

7A

nura

dhap

ura

--

--

--

77

Polo

nnar

uwa

--

--

--

11

Bad

ulla

-2

--

--

68

Mon

arag

ala

2-

--

--

-2

Rat

hnap

ura

--

--

--

66

Keg

alle

--

--

--

--

Mul

laiti

vu-

--

--

--

-To

tal

1628

1234

12

9418

7

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

39

Tabl

e 7

2 N

umbe

r of

For

eign

Liq

uor

Lic

ense

s Ope

rate

d in

the

Fina

ncia

l Yea

r of

201

8

Distr

ict

Fore

ign

Liqu

or

whole

sales

lic

ence

s FL-

3

Fore

ign

Liqu

or R

etail

licen

ses F

L-4

Fore

ign L

iquo

r Ta

vern

Lice

nse

FL-5

Hotel

Li

cens

es

FL-7

Hotel

bar

Lice

nses

FL-

8En

terta

inm

ent

bar l

icens

es F

L-9

Railw

ay

resta

uran

t FL

-10

Resta

uran

t FL

-11

Rest

Hous

e FL

-12

Prop

rieta

ry

Club

Li

cens

e-FL

13

Mem

bers

On

ly Cl

ub

licen

ses

FL13

A

Recti

fied

sprit

s lic

ense

FL

-17

Gra

nd

Tota

l

Col

ombo

2119

53

8316

906

0121

22

142

-73

5G

ampa

ha10

119

-93

113

3-

893

-2

143

3K

alut

hara

224

144

725

-13

5-

1-

167

Kan

dy1

793

5773

1-

264

16

125

2

Mat

ale

-27

-32

36-

-12

1-

1-

109

Nuw

araE

liya

111

25

2629

1-

243

-3

-20

4G

alle

349

-82

82-

-25

1-

2-

244

Mat

ara

-32

-30

293

-14

3-

8-

119

Ham

bant

ota

117

-22

213

-2

1-

--

67Ja

ffna

230

-10

11-

-10

--

5-

68M

anna

r-

4-

22

--

31

-1

-13

Vavu

niya

-11

-5

61

-4

1-

--

28K

ilino

chch

i-

--

22

--

--

--

-4

Bat

tical

oa1

22-

1214

--

71

--

-57

Am

para

121

-11

11-

-5

1-

1-

51Tr

inco

mal

ee1

13-

1419

2-

7-

--

-56

Kur

uneg

ala

156

-23

232

-23

4-

--

132

Putta

lam

-33

211

113

-8

4-

1-

73A

nura

dhap

ura

246

-30

32-

-5

1-

--

116

Polo

nnar

uwa

-16

-18

20-

-6

1-

--

61B

adul

la1

50-

3130

1-

193

-2

-13

7M

onar

agal

a-

24-

1819

--

72

-1

-71

Rat

hnap

ura

161

-12

194

-15

31

--

116

Keg

alle

-37

-17

173

-15

1-

2-

92M

ulla

itivu

-1

-2

2-

-3

--

--

8To

tal

4910

8014

705

862

381

554

463

782

3413

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

40

Tabl

e 7

3 N

umbe

r of

fore

ign

liquo

r L

icen

ses o

pera

ted

in th

e fin

anci

al y

ear

of 2

018

Dis

tric

t

Bee

r A

le S

tout

an

d w

ine

licen

se

for

reta

il sa

le

22A

Bee

r A

le S

tout

an

d w

ine

licen

se fo

r co

nsum

ptio

n in

the

prem

ises

22B

Spec

ial T

hree

Ye

ar A

ppro

val f

or

Bou

tique

Vill

as

Est

ate

Can

teen

Se

lling

Arr

ack

Todd

y Ta

vern

Lic

ense

s

Est

ate

Can

teen

Se

lling

Tod

dy

Bot

tled

Todd

y M

anuf

acto

ry

Lic

ense

s

Arr

ack

Who

lesa

le

licen

ses

Gra

nd

Tota

l

Col

ombo

3018

21-

--

--

69G

ampa

ha43

428

--

--

-93

Kal

utha

ra8

89

-1

1-

431

Kan

dy15

135

-2

2-

-37

Mat

ale

912

7-

--

--

28N

uwar

aEliy

a16

45

-5

--

-30

Gal

le5

1713

--

--

-34

Mat

ara

11

5-

--

--

7H

amba

ntot

a-

46

--

--

111

Jaffn

a-

-2

--

--

-2

Man

nar

11

--

24-

--

26Va

vuni

ya3

--

-41

--

-44

Kili

noch

chi

--

--

50-

--

50B

attic

aloa

92

12-

6-

-3

32A

mpa

ra-

--

--

--

--

Trin

com

alee

21

3-

3-

-1

10K

urun

egal

a16

4-

-5

--

-25

Putta

lam

157

2-

24-

--

48A

nura

dhap

ura

25

2-

1-

-1

11Po

lonn

aruw

a4

2-

--

--

-6

Bad

ulla

162

--

25

--

25M

onar

agal

a7

6-

--

--

-13

Rat

hnap

ura

25

-2

22

--

13K

egal

le5

5-

--

--

-10

Mul

laiti

vu-

--

-24

--

-24

Tota

l20

915

910

02

190

10-

1067

9

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

41

Table 74 - New Licenses issued from 2006 to 2018

Year Number of New Licenses issued

2006 35

2007 42

2008 36

2009 40

2010 51

2011 41

2012 55

2013 62

2014 83

2015 52

2016 38

2017 10

2018 74

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Chapter 8

8 Excise Duties on Locally Manufactured Liquor Spirits Tobacco amp Cigarettes

81 Introduction82 List of Licensed Liquor Manufacturers83 List of Liquor Manufacturers with Suspended Licenses 84 List of Licensed Distilleries 85 List of Licensed Stores and Warehouses 86 List of Licensed Vinegar Manufacturers 87 List of Excise Licensees for Manufacturing Industrial Products88 Liquor Production and Tax Income in 201889 Spirit Manufacturing issuing in 2018 810 Tobacco Tax811 Income Analysis

Excise Department of Sri Lanka | Performance Report - 2018

44

81 Introduction

Calculation of liquor tax income and operating the relevant computer data as well as maintenance of reports data and documents pertaining to liquor manufactories warehouses and distilleries are carried out by the Revenue Division under the supervision of the Commissioner General of Excise and the Deputy Commissioner of Excise (Revenue and License)

Liquor manufactories warehouses and distilleries toddy taverns and vinegar manufactories operate under full supervision of the Excise Department Local liquor (Arrack) Country Made Foreign Liquor Wine Sake Bottled Toddy and Beer are manufactured in manufactories Arrack and foreign liquor are considered as hard liquor while toddy wine and beer are considered as soft liquor

Ethyl Spirits are manufactured in Distilleries the spirits manufactured in Sri Lanka are categorized as Rectified Spirits Coconut Spirits and Palmyrah Spirits Coconut and Palmyrah Spirits are distilled from Coconut and Palmyrah toddy while rectified spirits are distilled in Sevenagala and Palwatta Distilleries from Molasses which is a byproduct of sugar production

Rectified spirits are manufactured using the byproduct which is produced in the process of manufacturing Sake with corn starch as the base Further Ethyl Spirits are imported for liquor manufacturing and for industrial purposes

05 liquor manufactories namely Seeduwa Bandarawatta Seeduwa new warehouse Kalutara warehouse No01 Nawayalathenna Warehouse and Badulla warehouse operated under Distilleries Company of Sri Lanka (Pvt) Ltd and 02 manufactories namely Walisara and Aluthgama operated under WMMendis Company In addition to above 16 liquor manufactories are being operated in Sri Lanka at present

82 List of Licensed Liquor Manufacturers

I Distilleries Company of Sri Lanka Ltd 110 Norris Canal Road Colombo 10

II Rockland Distilleries LtdNo16024 Kirimandala Mawatha Colombo 05

III International Distillers Ltd Kotalawala Kaduwela

IV WM Mendis amp Company Ltd Welisara Ragama

V Periceyl Company (Pvt) Ltd No 110 Norris Canal Road Colombo 10

VI V A Distilleries (Pvt) LtdNo324High LevelRoad Galagedara Padukka

VII Acme Lanka Company LtdNo731 Old Road Hanwella

VIII Classic Distilleries (Pvt) Ltd No565 Mihindu MawathaMalambe

IX Manori Lanka Company (Pvt) Ltd No2771 Jayamalapura Gampola

X Nippon Expo Company Ltd No 152 Nagahakandawatta Palugama Dompe

XI Randenigala Distilleries Ltd No 25586 Korathota Kaduwela

XII Sri Lanka Distilleries Ltd Mestiya Wadduwa(No operation in 2016)

XIII Scotland Distilleries Company Ltd Passara Road Vineethagama Badulla

XIV Thikkam Distilleries Wadamarachchi Palmyrah Coconut Development Society Alwai Point Pedro (No operation in 2016)

XV Uva Glen Company (Pvt) Ltd Millewa Moragahahena

XVI Valikamam Distilleries Walikamam Palmyrah Coconut Development Society Navali Maipay

XVII Varani Distilleries Ltd Thenmaarachchi Palmyrah Coconut Development Society Point Pedro RoadWarani

XVIII Synergy Hotel amp Holdings (Pvt) Ltd Payagala

XIX Royal Casks (Pvt) Ltd Galagedara PadukkaXX Asia Pacific Brewery (Lanka) Ltd

MawathagamaXXI Lion Brewery Ltd No 254 Colombo Road

BiyagamaXXII Hingurana Distilleries (Pvt) Ltd

Samanabadda ThittapattaraXXIII Randiya Marketing Services (Pvt) Ltd No

7 Morukkuliya Mawatha Dankotuwa

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

45

83 List of Liquor Manufacturers with Suspended License

I Wayamba Distilleries (Pvt) Ltd ndash Malkaduwawa Kurunegala

84 List of Licensed Distilleries I Distilleries Company of Sri Lanka PLC

Seeduwa11 Seeduwa Distillery - Seeduwa12 Beruwala Distillery - Beruwala

II WM Mendis amp Company Ltd - Aluthgama

III Sri Lanka Distilleries Mestiya Wadduwa

IV Rockland Distilleries - Marawila

V Acme Distilleries - Wijeratna Watta Dummalasooriya

VI Palwatta Distilleries - Palwatta

VII Sewanagala Distilleries ndash Sewanagala

VIII Royal Casks Distillerie-s Galagedara

IX Varani Distilleries-Thenmaarachchi Palmyrah Coconut Development Society

X Walikamam Palmyrah Coconut Development Society

XI Hingurana Distillery Korambe Dompe

XII Cooperative Distillery - Payagala

XIII Thikkam Distillery - Wadamarachchi Palmyrah Coconut Development Society- Point Pedro

XIV Galoya Plantation Ltd- Ampara

85 List of Licensed Stores and Warehouses

01 Distilleries Company of Sri Lanka PLC i Seeduwa Old Warehouse ii Seeduwa Warehouse No03 iii Kalutara Warehouse No02 iv Mirishena Warehouse v Thekkawatta Warehouse vi Nawayalathenna Warehouse

02 W M Mendis amp Company Ltd - i Walisara Warehouse ii Moragalla Warehouse

03 Periceyl Company (Pvt) Ltd Nawayalathenna Warehouse

04 Rockland Distilleries i Marawila Warehouse ii Thittapattara Warehouse

05 International Distilleries- East India Warehouse Kothalawala Kaduwela

06 Walikamam Palmyrah Coconut Development Society- Walikamam Warehouse

07 Wadamarachchi Palmyrah Coconut Development Society - Thikkam Warehouse

08 Thenmaarachchi Palmyrah Coconut Development Society- Warani Warehouse

86 List of Licensed Vinegar Manufacturers I CDFonseka amp Sons (Pvt) Ltd - Eluwila

Panadura

II Yasara Vinegar ManufacturersndashVimal Vila Siripathi Para Kaluwamodara Aluthgama

III Anuja Vinegar ManufacturersndashPitahena Beruwala

IV Ranviru Vinegar ndash Kande Vihara RoadKaluwamodara Aluthgama

V Sudu Pol Vinegar - Aluthgama Kaluwamodara

VI RGMarketing Vinegar Manufacturers-Darga Town

VII Saviya Vinegar Manufacturers- Payagala

87 List of Excise Licencees for Manufacturing Industrial Products

i International Cosmetics (Pvt) Ltd No146 Dawson Street Colombo

ii Ansell Lanka Pvt Ltd Biyagama Export Processing Zone Biyagama

iii Interfarm (Pvt) Ltd Madapatha Street Piliyandala C

hapt

er 8

| E

xcis

e D

utie

s on

Loc

ally

Man

ufac

ture

d L

iquo

r Sp

irits

Tob

acco

amp

Cig

aret

tes

Excise Department of Sri Lanka | Performance Report - 2018

46

iv Plant Lipids (Pvt) Ltd No60 Sir Anagarika Darmapala Mawatha Colombo 03

v Astern Ltd No688 Galle Road Ratmalana

vi 609 Manufactures No117 Darmapala Mawatha Baddegama Pita Kotte

vii Naturersquos Beauty Creations No643 Kidelpitiya Puswelhena Millawa Horana

viii HDDESExtracters (Pvt)Ltd No309 Jayantha Weerasekara Mawatha Colombo 10

ix Beauty Expert (Pvt) Ltd No73 2nd Floor Majestic City Colombo 04

x Department of Indigenous Medicines Colombo Municipal Council Maradana Colombo -10

xi Sri Lanka Ayurvedic Drugs Corperation No94 Old Kotte Road Navinna Maharagama

xii Hemas Manufacturing LtdNo36 Bristol Street Colombo -01

xiii Ceylon Cold Stores No01 Justice Akbar Mawatha Colombo -10

xiv Pilapitiya Ayurvedic Manufactures Amupitiyahena Kuda Oduwa Hoarana

xv Tropic Fishery (Pvt) LtdNo161 Tammita Street Negambo

xvi FDKLanka Drugs Company Ring Road 2nd Phase Export Processing Zone Katunayake

xvii Bimal Herbal (Pvt) Ltd No02 Abaya Road Kolonnawa

xviii Harumi Holdings (Pvt) Ltd Poruwathanda Horana

xix CBLFoods International (Pvt) Ltd POBox 01 Habarakada Road Ranala

xx PBMorawaka and Sons Kottawa Pannipitiya

xxi Goya Medicines (Pvt) Ltd No45 D7 Kahatagahawatte Meegoda

xxii MSJIndustries Lanka (Pvt) Ltd No16

Aluth Mawatha Colombo 15

xxiii Siddhalepa Ayurvedic Hospital No106A Templers Road Mount Lavinia

xxiv Swarna Herbal Products Udumpitigama Dompe

xxv State Pharmaceutical Corporation No11 Sir John Kotalawala Mawatha Kandawalawatte Ratmalana

xxvi Unilever Sri Lanka Limited No258 Vincent Perera Mawatha Colombo -14

xxvii Link Natural Products (Pvt) Ltd No199 Kew Road Colombo 02

xxviii Eastern Pharmaceuticals Kirinda Puhulwella

xxix Eastern Pharmaceuticals (Ayurvedic) Kirinda Puhulwella

xxx Deepani Enterprises No53 IDB Pallekelle

xxxi Swadeshi Industrial Works PLCNo57 Colombo Road Kandana

xxxii Hemsons International (Pvt) Ltd Hemas Building No36 Bristle Street Colombo 01

xxxiii Majestic Food amp Chemists Exports (Pvt) Ltd No337 Damukanda Dompe

xxxiv Sithumina Industries No6525 Nawala Rajagiriya

xxxv Fonterra Sri Lanka New Kandy Road Biyagama

xxxvi Welcome Chemicals (Pvt) Ltd Sedawatta Road Wallampitiya

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

47

88 Liquor Production and Tax Income in 2018Rs 3300= per Proof litter was charged as the Excise Tax in the year 2018

Table 81 Molasses Arrack

Liquor Manufacturer

From January 1st to December31st

Quantity (Absolute Litres)

Tax Income(Rupees)

International Distilleries Ltd 448385923 1479673546

Perecyl Ltd 19938340 65796522

Manori Lanka Ltd 4875548 16089308

Randenigala Distilleries Ltd 5106056 16849984

Uva Glen (Pvt) Ltd 18101652 59735451

Classic Distilleries (Pvt) Ltd 16690330 55078089

WM Mendis amp Co Ltd 205936110 679589163

Rockland Distilleries (Pvt) Ltd 411154401 1356809523

Nippon Expo Ltd 13201222 43564032

Royal Casks (Pvt) Ltd 91861615 303143329

V A Distilleries (Pvt) Ltd 35334559 116604044

Scotland Distilleries Ltd 50065430 165215919

Total 1320651190 4358148910

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

48

Table 82 Coconut amp Processed Arrack

Liquor Manufacturer

Coconut amp Processed

Quantity (Absolute Litres)

Tax Income(Rupees)

Distilleries Company of Sri Lanka Ltd 936181408 3089398646

WM Mendis amp Co Ltd 85187181 281117697

International Distilleries Ltd 240729356 794406874

Rockland Distilleries Ltd 616731600 2035214280

Manori Lanka (Pvt) Ltd 17386673 57376020

Nippon Expo Ltd 3217507 10617773

Randenigala Distilleries Ltd 2391521 7892019

Acme Lanka Ltd 223123303 736306899

Scotland Distilleries Ltd 84924 280249

Classic Distilleries (Pvt) Ltd 2687238 8867885

Total 2127720710 7021478342

Table 83 Special Arrack

Liquor ManufacturerSpecial

Quantity (Absolute Litres)

Tax Income(RsCts)

Distilleries Company of Sri Lanka Ltd 15954072800 52648440240

Perecyl Co Ltd 463507620 1529575146

WM Mendis amp Company Ltd 224434425 740633602

International Distilleries Ltd 1072926834 3540658552

Rockland Distilleries Ltd 219612092 724719903

Uva Glen Pvt Ltd 108195333 357044598

V A Distilleries (Pvt) Ltd 324655171 1071362064

Nippon Expo Ltd 112135554 370047262

Randenigala Distilleries CoLtd 63093413 208208262

Acme Lanka Company Ltd 669228774 2208454954

Synergy (Pvt) Ltd 47034243 155213001

Scotland Distilleries Ltd 85937181 283592697

Hingurana Distilleries Ltd 528229621 1743157749

Classic Manufaturers 13142495 43370233

Manori Lanka (pvt) Ltd 9912731 32712012

Total 19896118290 65657190275Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

49

Table 84 Palmyrah Arrack

Liquor ManufacturerPalmyrah

Absolute Litres Tax Income(Rupees)

Thikkam Distillery 7805175 25757077

Valikamam Distillery 25077664 82756291

Varani Distillery 8319381 27453957

Scotland Distilleries Company 427842 1411878

Total 4163006 137379203

Table 85 Country Made Foreign Liquor

Liquor ManufacturerCountry Made Foreign Liquor

Absolute LitresTax Income

(Rupees)

Higurana Distilleries 12888811 42533076

Pericyl Company (Pvt) Ltd 486468740 1605346842

WM Mendis amp CoLtd 52395516 172905202

International Distilleries Ltd 707755567 2335593371

Rockland Distilleries (Pvt) Ltd 522576478 1724502377

VADistilleries (Pvt) Ltd 52034983 171715443

Nippon Expo 421872 1392177

Total 1834541970 6053988488

Table 86 Malt Liquor (Beer) Production Alcohol Percentage Below 5

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Asia Pacific Brewery Lanka Ltd(Heineken Lanka)

105403954 252969489

Lion Brewery Ltd 1424184047 3418041713

Total 1529588000 3671011202

Table 87 Malt Liquor (Beer) Production Alcohol Percentage Above 5

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Asia Pacific Brewery Lanka Ltd(Heineken Lanka)

1508476520 3620343648

Lion Brewery Ltd 8219872582 19727694196

Total 9728349102 23348037844

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

50

Table 88 Wine Production

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Lanka Wine Company-Local 3842117 9221080

Total 3842117 9221080

Table 89 Sake Production

ManufacturerFrom January 1st to December31st

Quantity (Bulk Litres) Tax Income (Rupees)

Royal Casks (Pvt) Ltd 182960316 18296031

In the year 2018 Tax on Sake production has been calculated per proof litre basis

bull Bottled Toddy Production

Table 810 List of Bottled Toddy Manufacturers Production and Tax Income

Manufacturer Quantity (Bulk Litres) Tax Income (Rupees)

Wayamba Super Bottled Toddy -Madampe - - Eagle Bottled Toddy - Madampe 404685000 20234250 Singha Bottled Toddy - Madampe 479240300 23962015 Manori Lanka BottledToddy- Madampe - - Nemta Bottled Toddy - Madampe 382855000 19142750Golden Eagle - Madampe - - New Manori Lanka- Madampe 744265000 37213250 TSR Bottled Toddy -Marawila 487380000 24369000 TSR (New) Bottled Toddy Manufactory - - Horse Power Bottled Toddy -Marawila - - Shooting Star Bottled Toddy -Marawila 465980000 23299000 Commander Bottled Toddy -Marawila - - Camel Bottled Toddy -Colombo 11730000 586500 Three Lion Bottled Toddy -Badulla 470739750 23536987 AMP Bottled Toddy-Kochchikade - - New Commander Bottled Toddy -Chilaw 36650000 1832500 Jaffna Palm Development Co-operative 27197500 1359875 Welanei Palm Development Co-operative - - AriyalaiPalm Development Co-operative - - Kopai Palm Development Co-operative 63808750 3190437 Chankanei Palm Development Co-operative 77811875 3890593 Manipai Bottled Toddy Manufactory 29483125 1474156 Pandatiarippu Palm Development Co-operative 55147500 2757375 Kayts Palm Development Co-operative 41240000 2062000 Kareinagar Palm Development Co-operative 50416875 2520843 Valikamam Bottled Toddy Manufactory 46213125 2310656

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

51

Chavakachcheri Palm Development Co-operative 87113125 4355656 Kodikamam Palm Development Co-operative 90213125 4510656 Warani Palm Development Co-operative 41600625 2080031 Chunnakam Palm Development Co-operative 96510125 4825506 Kondavil Bottled Toddy Manufactory 50653125 2532656 Thellipalai Bottled Toddy Manufactory 74679375 3733968 Atchuvely Bottled Toddy Manufactory 38704375 1935218 Point Pedro Palm Development Co-operative - - Karaveddi Bottled Toddy Manufactory - - Kilinochchi Bottled Toddy Manufactory 361238125 18061906 Thunukkai Bottled Toddy Manufactory 117053750 5852687 Pudukudiriruppu Bottled Toddy Manufactory 100830625 5041531 Mullai West Bottled Toddy Manufactory 81875000 4093750 Mullai East Bottled Toddy Manufactory 52898125 2644906 Poonagari Bottled Toddy Manufactory 90720000 4536000 Total 5158933300 257946658

89 Production Issuing of Spirits in 2018

bull Production of Spirits distilled from Coconut Toddy

Table 8 11 Quantity of Spirits distilled from Coconut Toddy

Distillery Quantity of Pure Toddy Received for Distillation

Quantity of Spirits Manufactured (Absolute Litres)

Acme Lanka Distillery 3456144800 239296900

Mendis Distellery- Moragalla 1986375300 152070000

Beruwala Distillery 3275181000 250883300

Cooperative Distillery 1653037500 113291400

Mestiya Distillery 4380148000 315713700

Rockland Distillery 7690133000 695029500

Seeduwa Distillery 7177267300 534795700

Total 29618286900 2301080500

bull Production of Spirits Distilled from Palmyrah Toddy

8 12 Quantity of Spirits distilled from Palmyrah Toddy

DistilleryQuantity of Pure Toddy Received

for Distillation Quantity of Spirits

Manufactured (Absolute Litres)

Thikkam Distillery - -

Varani Distillery 382098250 18122000

Valikamam Distillery 582637250 33438750

Total 964735500 51560750

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

52

bull Quantity of Rectified Spirits Issued for Liquor Production

813 Production of Rectified Spirits

Distillery Quantity (Bulk Litres) Quantity of Rectified Spirits Issued

Pelwatta Distillery 5499462700 4441500000

Sewanagala Distillery 3994273000 3300750000

Hingurana Distillery 1042705300 811100000

Royal Casks Distillery 1005076800 523098000

Galoya Plantation Company 386571100 1663800000

Total 11928088900 10740248000

Table 814 Quantity of Rectified Spirits issued for Other Non-potable products

Distillery Quantity (Bulk Litres)

Pelwatta Distillery 262140000

Sewanagala Distillery 584569000

Total 846709000

Table 815 Rectified Spirits (Imported for Liquor Production)

Company Quantity (Bulk Litres)

Distilleries Company of Sri Lanka Ltd 11204777000

International Distilleries Ltd 1161077000

WM Mendis amp Co Ltd 50000000

Periceyl Company (Pvt) Ltd 980667000

Rockland Distilleries (Pvt) Ltd 48360000

Total 13444881000

bull Tax Imposed on local and imported Ethyl Alcohol Spirits in the year 2018

Table 816 Tax imposed on Ethyl Alcohol spirits imported in the year 2018

Company Quantity (Bulk Litres)Ethyl Alcohol Tax

Income(Rupees)

Distilleries Company of Sri Lanka Ltd 11204777300 112047773

Periceyl Company (Pvt) Ltd 980667000 9806670

WM Mendis amp Co Ltd 50000000 500000

International Distilleries Ltd 11610772000 116107720

Rockland Distilleries (Pvt) Ltd 48360000 483600

Total 23894576300 238945763Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

53

Table 817 Tax Imposed on local Ethyl Alcohol Spirits in the year 2018

Liquor ManufacturerCoconut Spirits

Quantity(Bulk Litres)

Rectified Spirits Quantity

(Bulk Litres)

Ethyl Alcohol Tax Income

(Rupees)

Distilleries Company of Sri Lanka Ltd 913000000 5165000000 6078000

Periceyl Company (Pvt) Ltd 100000000 20400000 120400

WM Mendis amp Company Ltd - Welisara 137500000 405100000 542600

WM Mendis amp Company Ltd - Moragalla 0000 25000000 25000

International Distillers Ltd 503600000 1551000000 2054600

Rockland Distilleries Ltd 622800000 1314800000 1937600

Uva Glen Company (Pvt) Ltd 10000000 110000000 120000

Manori Lanka Company (Pvt) Ltd 0000 28000000 28000

V amp A (Pvt) Ltd 15000000 588000000 603000

Nippon Expo Company Ltd 30080000 80000000 110080

Randenigala Distilleries Ltd 15000000 58000000 73000

Acme Lanka Company Ltd 344000000 740000000 1084000

Synergy Hotel amp Holdings (Pvt) Ltd 5000000 46000000 51000

Scotland Distilleries Ltd 11000000 155000000 166000

Hingurana Distilleries Company 119000000 510000000 629000

Royal Casks (Pvt) Ltd 15000000 75000000 90000

Classic Distilleries (Private) Ltd 7496500 30000000 37496

Total 284847650 10901300000 13749776

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

bull Quantity of Denatured Spirits-

Denatured spirits have not been produced during the year 2018

810 Tobacco TaxLicense issued for Cigarette manufacturing and 521 licenses issued for Beedi Cigars Pipe Tobacco were

renewed in the year 2018 Tax on imported tobacco has decreased by 309 in the year 2019 compared to the year 2017

bull Tax on Local Tobacco

A tax of Rs10 is charged per kilogram of Tobacco used for local cigarette production

Table 818 Quantity of Local Tobacco used for Cigarette Production and the Tax Earned

Type of Tobacco Quantity (Kg) Tax of Rs10 Per Kg (Rupees)

Locally manufactured Tobacco 2185721100 21857211

Excise Department of Sri Lanka | Performance Report - 2018

54

811 Income Analysis

Table 819 Tax Income on Liquor Production 2013-2018

Year Excise Revenue (Rs Million )

Difference in Tax Increase

(Rs Million)

Percentage of Tax Increase compared to the

previous year

2013 63026 2948 49

2014 70513 7487 119

2015 105957 35444 503

2016 120794 14835 140

2017 113027 (7767) (687)

2018 113936 909 08

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise income which was Rs 113027 Billion in the year 2017 increased to Rs 113936 Billion in the year 2018 Although a decrease of 687 could be witnessed in the excise revenue in the year 2017 compared to the year 2016 tax revenue has increased by 08 in the year 2018 compared to the year 2017

There has been a variance of Rs900 between proof litre of Hard Liquor and that of Malt liquor It is

observed that consumers of hard liquor has shifted to beer consumption owing to decrease of tax on malt liquor Moreover it is further observed that the decrease in Hard Liquor Income has resulted due to decline in its production based on decline of hard liquor consumption due to price factor

Table 820 Liquor Production 2013-2018

Year UnitHard Liquor

UnitMalt Liquor (Beer)

Litres (Million) Litres (Million)

2013 Proof Litres 443 Bulk Litres 1203

2014 Proof Litres 439 Bulk Litres 1245

2015 Proof Litres 517 Bulk Litres 1256

2016 Proof Litres 555 Bulk Litres 522

2017 Proof Litres 500 Bulk Litres 704

2018 Absolute Litres 252 Absolute Litres 113

Excise Department of Sri Lanka | Performance Report - 2018

55

bullIn

crea

se in

Exc

ise

Dut

ies o

n L

iquo

r fr

om 2

005

to 2

018

Tabl

e 8

21

Inc

reas

e in

Exc

ise

Dut

ies o

n L

iquo

r

Year

amp

Dat

e of

Tax

In

crea

se

Arr

ack

Fore

ign

Liqu

orLo

cal W

ine

belo

w18

Im

porte

d W

ine

Mal

t Liq

uor

belo

w5

M

alt L

iquo

r ab

ove

5B

ottle

d To

ddy

Toba

cco

Impo

rted

Fore

ign

Liqu

or(R

sper

Bul

k Li

tre)

Ethy

l Alc

ohol

Exci

se

Not

ifica

tion

No

(Rsp

er P

roof

Litr

e)(R

sper

Bul

k Li

tre)

(Per

kg

1)B

eer

Win

eO

ther

Fo

reig

n Li

quor

(Rsp

er B

ulk

Litre

)

2005

11

0920

051

209

381

0039

600

510

0052

500

- -22

500

250

0032

50

375

048

50

535

0- -

- -- -

- -- -

- -87

9-88

288

3-88

620

061

006

421

0055

000

-27

500

--

--

--

--

889-

891

2007

03

1320

071

025

446

0051

000

575

0064

000

-30

000

365

00-

380

0-

540

010

00

-- -

- -- -

- -- -

893-

896

897-

900

2008

10

0856

000

690

00-

415

0048

00

640

0-

--

--

-90

3-90

620

090

327

610

0074

000

-46

500

--

--

--

--

907-

909

2010

06

2420

101

029

2010

11

23

660

0071

000

813

00

790

0084

000

953

00

- - -

515

0056

500

668

00

580

063

00

800

0

740

079

00

960

0

- - -

- - -

- - -

- - -

- - -

- - -

916-

919

921-

924

927-

930

2011

01

0720

111

025

863

0092

300

1003

00

1063

00

- -71

800

778

0080

00

850

096

00

101

00- -

- -- -

- -- -

- -93

1-93

493

9-94

220

111

122

--

100

00-

--

--

--

--

946

2012

03

3098

300

112

300

-83

800

900

010

600

--

--

--

947-

950

2012

10

0610

430

011

830

0-

898

0010

000

116

00-

--

--

-95

2-95

520

130

731

111

000

125

000

--

110

0013

000

--

--

--

959-

961

2014

10

101

200

001

370

00-

-12

000

145

00-

--

--

-96

4-96

620

141

025

148

500

170

000

-1

120

0015

000

185

00-

--

--

-96

8-97

120

151

003

159

500

186

000

--

190

0024

500

--

--

--

975-

977

2015

11

211

850

002

030

00-

-16

000

315

00-

--

--

-97

8-98

020

151

205

--

--

190

0031

500

--

--

--

981

2016

01

01-

--

--

-30

00

--

--

-98

720

160

401

--

--

--

--

--

-10

00

988

2016

09

01-

--

--

--

-50

00

100

0020

000

-98

999

020

170

101

--

--

500

099

3

(RsP

er A

bsol

ute

Litre

)(R

sPer

Abs

olut

e Li

tre)

(per

kg

)B

eer

Win

eO

ther

Fo

reig

n Li

quor

(RsP

er B

ulk

Litre

)

2017

11

1033

000

033

000

0-

2400

00

2400

00

2400

00

1000

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

56

Gra

ph 8

1- E

xcis

e R

even

ue F

rom

Yea

r 201

3 to

201

8

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

57

Gra

ph 8

2 ndash

Exci

se D

uty

on M

alt L

iquo

r (B

eer)

Fro

m Y

ear 2

013

to 2

018

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Chapter 9

9 Importation and Exportation Liquor Spirits Tobacco and Cigarettes

91 Quantity of Imported Foreign Liquor and the Tax Income 92 List of Licensed Foreign Liquor Importers 93 Rectified Spirits Imported for Manufacturing Liquor94 Tax Exemption on Liquor Exportation95 Excise Duty on Importation of Non-Potable Spirits96 Taxes on Importation of Tobacco and Cigarettes97 Exportation of Tobacco and Cigarettes

Excise Department of Sri Lanka | Performance Report - 2018

60

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

91 Quantity of Imported Foreign Liquor and the Tax Income

In 2017 excise duty has been imposed on imported bottled foreign liquor under the Excise Notification No996 and the liquor imported for duty free shops and for re exportation is exempted from the said excise duties

A duty of Rs5000 per liter of Beer Rs10000 per liter of Wine and Rs20000 per liter of other foreign liquor is levied

Table 91 Imported Bottled Foreign Liquor and Tax

Type of Liquor Quantity (Bulk liters) Tax Income (Rs)

Beer 293698500 14684925

Wine 1537928770 153792877

Other Foreign Liquor 772650050 154530010

Surplus of 3 2896515

Total 2604277320 325904327

92 List of Licensed Foreign Liquor Importers

I Decanter Wine Holdings (Pvt) Ltd- Hidellana Rathnapura

II Distilleries Company of Sri Lanka PLC ndash Peliyagoda

III Favourite International Ltd- Moratuwa

IV Free Lanka Trading Company Ltd- Peliyagoda

V Global Brands (Pvt) Ltd- Colombo 13

VI Great Western International Ltd- Boralasgamuwa

VII HJayarathne Herath(Kurunegala Distributors)-Kurunegala

VIII Heineken Lanka Company ndash Moratuwa

IX Hilton Hotel ndash Colombo 01

X Imperial Beverages (Pvt) Ltd- Katana

XI International Distilleries Ltd- Kotalawala Kaduwela

XII Jet Enterprises (Pvt) Ltd- Ragama

XIII Lanka Premium Beverages Ltd- Colombo 15

XIV Luxury Brands (Pvt) Ltd - Biyagama

XV Mega Trading (Pvt) Ltd - Mirihana

XVI Fernand Ricard Lanka (Pvt) Ltd- Colombo 14

XVII Prestige Wines and Spirits (Pvt) Ltd ndash Ampara

XVIII Rockland Distilleries (Pvt) Ltdndash Colombo 05

XIX United Spirits amp Wines International (Pvt) Ltd- Kosgoda

XX Victory Stores (Pvt) Ltd- Colombo 15

XXI Vindana Enterprises (Pvt) Ltd

XXII WMMendis amp Company- Welisara

XXIII Signature Ceylon Beverages (Pvt) Ltd ndash Nagoda Kandana

Excise Department of Sri Lanka | Performance Report - 2018

61

93 Rectified Spirits Imported for Manufacturing Liquor

Table 92 Rectified Spirits (Imported for Manufacturing Liquor)

Company Imported Quantity (Bulk Litres)

Tax Income (Rupees)

Distilleries Company of Sri Lanka PLC 11364419300 113644193

ID Lanka (Pvt) Ltd 1160681100 11606811

WM Mendis (Pvt) Ltd 49054200 490542

Pericyl (Pvt) Ltd 884473200 8844732

Rockland Distilleries (Pvt) Ltd 48351600 483516

Total 13506979400 135069794

As per the Excise Notification No 988 date 22032016 a tax of Rs 10= levied on Bulk Litre of Rectified Spirits for manufacturing liquor

94 Tax Exemption on Liquor Exportation

Liquor which is manufactured in Sri Lanka for the purpose of exportation has been exempted from Excise Duties

Table 93 Excise Duty on Liquor Reimbursed on Exportation

Deduction of Excise Duties for Hard Liquor (Rs)

15610341

Deduction of Excise Duties for Beer (Rs)

805767962

Total (Rs) 821378303

95 Excise Duty on Importation of Non-Potable Spirits

A tax of Rs15 = had been levied per every kilo of imported Non Potable Spirits as per the Excise Notification No999 with effect from 10112017 was reduced to Rs 6 = per every kilo by the Excise Notification 072018 dated 21022018 Tax concessions have been granted for the BOI ( Board Of Investment ) approved companies engaged in importation of Non-Potable Spirits as per theExcise Notification 122018 dated 03102018

Table 94 Excise Duty on Importation of Non Potable Spirits

Tax on Non Potable Spirits

Quantity (kg) Tax Income (Rupees)

17564622350 94204118

96 Excise Duty on Importation of Tobacco and Cigarettes

According to the Tobacco tax act of number 08 of 1999 and Orders (General) set out by the Excise Notification No16251 of 26102009 and the Excise Notification No 8699 of 08111995 a tax of Rs10 is levied on every kilo of tobacco locally cultivated for manufacturing cigarette and imported for production of Cigarettes Beedi or Cigars while a duty of Rs 5= is levied on every imported cigarette

Tobacco imported for exportation under the approval of BOI ( Board Of Investment ) has been exempted from the Tax on Imported Tobacco

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

Excise Department of Sri Lanka | Performance Report - 2018

62

95 Table ndash Quantities of Imported Tobacco Cigarette and the Tax

Type Quantity (Kg) Tax (Rupees)

Imported Tobacco (Taxed) 1270472600 12704726

Imported Tobacco (Tax Exempted) 1108710000 -

bull Quantity of Cigarettes imported in the year 2018 and the relevant tax income are as follows

Table 96 - Quantity of Imported Cigarettes and the Tax

Type Quantity (Kg) Tax (Rupees)

Imported Cigarettes 111960000 559800

In addition to the above Tax and the surcharge levied by the Exise Department on Tobacco imported to the country (before the year 2018) without a license was Rs386416430

Accordingly the total tax levied on imported Tobacco and Cigarettes was Rs17128690

97 Exportation of Tobacco and Cigarettes

In accordance with the rules and regulations stipulated in the Tobacco Tax Act no any tax is levied on Ciagrettes Cigars and Processed Tobacco exported with the view of promoting Foreign Exchange flow to Sri Lanka

bull Quantity of Tobacco Exported in the year 2018 is as follows

Table 97 Quantity of Tobacco Exported

Type Quantity (Kg)

Exported Tobacco 568062000

bull Quantity of Cigarettes Exported in the year 2018 is as follows

Table 98 Quantity of Cigarettes Exported

Type Quantity (Kg)

Exported Cigarettes 19007010000

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

Chapter 10

10 Conclusion

Conclusion

Excise Department of Sri Lanka | Performance Report - 2018

64

Excise Department of Sri Lanka (EDSL) is the apex body which is entrusted with the responsibility of excise taxation and excise law enforcement In addition to the Excise Ordinance EDSL enforces the provisions of Tobacco Tax Act National Authority on Tobacco and Alcohol Act Convenions against Illicit Trafficking of Narcotic Drugs and Psychotropic Substances Act

Management of Excise Revenue enforcement of Excise Ordinace and other vested laws as well as fulfillment of subject-related social security tasks are also among the key responsibilities of EDSL

Excise Revenue collected in the year 2018 was Rs113936 Billion and it indicates a growth of Rs 091 Billion compared to Rs113027 Billion of revenue earned in the year 2017Although a decrease of 689 could be witnessed in the excise revenue within the year 2017 compared to the previous year 08 growth in the tax revenue could be witnessed in the year 2018 compared to the previous year

The total number of detections made by Excise Officers during 2018 was 49312 and it indicates an increase of 830 detections compared to the previous year Within this year Excise Officers have made a great contribution towards maintenance of a better discipline in both Liquor and Tobacco industries by means of carrying out a total number of 3684 Technical Crime Detections Interestingly the number of Technical Crime Detections made during the year under review was less than that of the previous year viz 4315

I highly appreciate the support extended by His Excellency the President and the Hon Prime Minister to accomplish the departmental objectives and would wish to mention with gratitude that their guidance enormously abetted to steer the department to reach its objectives FurtherI highly appreciate the support extended by Hon Minister of Finance and Mass Media Hon State Ministers of Finance Hon Deputy Minister of Finance and Mass Media Similarly I hereby extends my gratitude to the Secretary to the Ministry of Finance all Heads of Departments in the Ministry of Finance including that of Fiscal Policy and the officers of relevant Divisions for their valuable support and contribution given during the year under review

Further I extend my sincere thanks to all District and Divisional Secretaries for their active contribution to carry out the overall activities of the Excise Department throughout the Island and would like to bestow my special thanks to the Attorney Generalrsquos Department for extending supervisory and legal assistance required to carry out departmental duties

Moreover my earnest gratitude goes to all the state institutions including the Auditor Generalrsquos Department National Authority on Tobacco and Alcohol Dangerous Drugs Control Board Government Analystrsquos Department Sri Lanka Bureau of Standards Department of Inland Revenue Sri Lanka Customs Department of Import and Export Control Institute of Industrial Technology Police Narcotics Unit Police Special Task Force and the Police Training School Nikaweratiya for extending the inter departmental consultancy guidance and support required in the process of fulfilling the departmental responsibilities

In addition I thankfully mention the assistance given by the Presidential Task Force on Drug Prevention for prevention programs conducted by the Department to realize the concept of ldquoA Nation Free of Alcoholrdquo

Last but not least I highly admire and appreciate the relentless dedication of the entire departmental staff representing all ranks and layers to achieve the departmental aims and objectives and the support extended to reach the expected performance level by managing the limited human resources and the infrastructure in the year 2018 Further I sincerely expect the contribution and commitment of the entire staff to achieve the departmental objectives and targets in the forthcoming year as well

HG Sumanasinghe Commissioner General of Excise

Cha

pter

10

| C

oncl

usio

n

Chapter 2

2 Organizational Structure and Changes in 2018

21 Introduction22 Organizational Structure23 Adminstration Division 24 Recruitments 25 Staff Changes26 Logistics Division27 Human Resources Division

Excise Department of Sri Lanka | Performance Report - 2018

4

21 Introduction

Excise Department of Sri Lanka operates under the direction of a Commissioner General of Excise

With respect administration of the regional offices of the Excise Department island has been divided into lsquoExcise Divisionsrsquo on provincial basis and the Western Province has been divided in to three Divisions while each of North Western and Northern Provinces have been divided in to two Divisions on district basis based on the density of population licenses and crimesThese Excise Divisions are supervised by the Assistant Commissioners of Excise

Excise Superintendentsrsquo Offices have been established under Excise Divisions Excise Divisions which cover the whole province have been subdivided to Excise Superintendentsrsquo Offices under district basis In this manner an Excise Area consisting of two districts comes only under Vauvniya and Kilinochchi Excise Superintendentsrsquo Offices Excise Divisions which are limited only to a district have been parted as Excise Superintendentsrsquo Offices with determined limits Said Excise Circles are supervised by the Superintendents of Excise

Excise Stations have been established under Excise Superintendentsrsquo Offices and they administer the Excise areas of which the limits have been determined by the Department Officers of Inspector Grade and of other ranks have been attached to these Excise StationsThe Senior Most Officer of the inspactorate

generally serves as the Officer In Charge

Further Special Operations Units and Narcotic Unit have been established and related particulars have been separately given here Excise Units have been established in all licensed Tobacco and Alcohol manufactories located island-wide and permanent staffs have been assigned to them

Excise Department of Sri Lanka comprised of a Head Office 13 Offices of Assistant Commissioners of Excise or Divisional Offices 30 Offices of Excise Superintendents 56 Excise Stations 05 Special Operations Bureaus a Narcotic Unit and Excise Units which have been established in all licensed Tobacco and Alcohol manufactories located island-wide operates to fulfill the threefold missions of Excise revenue management law enforcement and social security

Departmental Officers and Officers from the Combined Services and Islandwide Services have been attached to carry out duties of these offices while Departmental Officers have attached to Excise Stations and Units

Approved cadre for Departmental Officers is 1318 while the approved cadre for Combined Services and Islandwide Services is 173 Accordingly total approved cadre for the Department is 1491 and the actual number of staff served in the Department during the year reviewed was 1309 Hence there were 202 vacancies which summed up to 121 per cent of the approved cadre (Table 21)

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

5

bull Cadre Report of the Excise Department as at 31122018

21 Table - Cadre Report

Serial No Designation Approved

CadreActual Cadre Vacancies Excess

Post1 Commissioner General of Excise 1 1 0 0

2Additional Commissioner General of Excise (Revenue Policies amp Administration) 1 1 0

0

3

Additional Commissioner General of Excise (Revenue Operations and Law Enforcement) 1 0 1

0

4Commissioner of Excise (Administration and Human Resources ) 1 1 0

0

5 Commissioner of Excise(Revenue Operations) 1 1 0 06 Commissioner of Excise (Law Enforcement) 1 1 0 0

7 Commissioner of Excise (Social Security and Development ) 1 1 0 0

8 Chief Accountant 1 1 0 09 Chief Internal Auditor 1 1 0 0

10 Deputy Commissioner of Excise (Administration) 1 1 0 011 Deputy Commissioner of Excise (Revenue licenses ) 1 1 0 012 Deputy Commissioner of Excise (Law Enforcement) 1 1 0 013 Deputy Commissioner of Excise (Human Resources ) 1 0 1 014 Deputy Commissioner of Excise (Legal) 1 1 0 0

15Deputy Commissioner of Excise (Academic amp Research Logistics) 1 1 0

0

16Deputy Commissioner of Excise (Supply Chain Regulations amp IT) 1 1 0

0

17 Deputy Commissioner of Excise (Social Security) 1 1 0 018 Deputy Commissioner of Excise (Logistics) 1 0 1 019 Accountant 2 0 2 020 Assistant Commissioner of Excise 13 6 7 021 Assistant Director (Information Technology) 1 0 1 022 Superintendent of Excise 31 15 16 023 Statistician 1 0 1 024 Administrative Officer 2 2 0 025 Translator 2 2 0 026 Information and Communication Technology Officer 1 1 0 027 Chief Inspector of Excise 75 73 2 028 Statistics Officer 1 0 1 029 Inspector of Excise 300 249 51 030 Excise Sergeant Major 50 34 16 031 Development Officer 9 9 0 032 Technical Officer 1 0 1 033 Transport Officer 1 0 1 034 IT Assistant 3 3 0 035 Public Management Assistant 108 104 4 036 Excise Sergeant 100 15 85 037 Excise GuardCorporal 600 620 0 2038 Excise Guard - Driver 129 120 9 0

39 Excise Guard - Driver (Three wheel) As per the letter NoDMS1175III dated 19022018 1 1 0 0

40 Office Assistant 38 36 2 041 Bungalow Keeper 4 4 0 0

Total 1491 1309 202 20Officer holding the post of Excise Commissioner (Revenue Operations) has been attached to the Post of Advisor (Excise Policies) of the Ministry of Finance and Mass Media The reason for exceeding the approved cadre of Excise Guards (600) is the annulment of the promotions made to the Excise Sergeant by

the letter noEB107ES Promotions (Volume III) dated 16112016 as per the Supreme Court Verdicts 6612012 and 6632012

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

6

22

Org

aniz

atio

nal S

truc

ture

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

7

23 Adminstration DivisionAdministration Division operates under the supervision of Commissioner General of Excise and the Additional Commissioner General of Excise (Revenue Policies amp Administration) Commissioner of Excise (Administration and Human Resources) and a Deputy Commissioner of Excise Execution of general administrative tasks of the Department is the main responsibility of the Division

This division carries out the activities related to establishment discipline transfers and retirement of Departmental Officers Officers of the Combined Service and the All Island Services attached to the Deapartment Moreover it performs tasks pertaining to recruitment promotions transfers of Departmental Officers and conducting Efficiency Bar Examinations in accordance with the relevant procedures

Annual transfers of the Uniform Staff are done by this division as per the transfer procedure approved by the Public Service Commission and also based on

the service requirement In addition to above internal transfers of the Combined Services and Islandwide Services are also done by this Division

24 Recruitments

bull New Recruitments

No any recruitments have been made in the year 2018

25 Staff ChangesNumber of Officers transferred to the Department was 41 while the number of officers transferred out of the Department was 20 as at 31122018

bull Retired Officers

No of officers retired in the year 2018 was 26

Table 22 Details of Retired Officers

Serial No Name of the Officer Designation Date of Retirement

Ms K Wijeyakoon PMAS 07012018Mr HK Chandrasiri KKS 24012018MrWW Gnanathilaka Excise Guard 24012018MrMM Somathilaka Banda Excise Inspector 26012018MrW Somadasa PMAS 23022018MsKHA Meegasmula ECG 11032018

MrYSB Srilal Excise Sergeant Major 12032018

MrHK Saradiyel Excise Sergeant Major 05042018MrDM Senarathna Excise Sergeant Major 11042018MrSPKH Peters Excise Guard 24042018MrMR Somarathna Excise Inspector 01052018MrHW Collin Pitawela Excise Inspector 07052018

MrHMS Dharmapriya KKS 18052018

MrGK Dayarathna Excise Guard 23052018

MrWPA Jayarathna Excise Inspector 12062018

MrWAD Amarajiwa Excise Inspector 20062018

Ms Sandiya Priyadarshani Excise Guard 27062018

MrTMR Tennakoon Excise Sergeant Major 01092018

MrWMGK Warnashantha KKS 07092018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

8

MrJ Pushpakumara Silva DCE 15092018

MrRMJ Anurudda KKS 15092018

MrBRD Basnayaka KKS 08102018

MrRM Siripala Excise Inspector 09102018

MrT Wilman Pieris Excise Inspector 05112018

MrMMA Muthalif Excise Sergeant 10122018

MsRM Gunaseelawathi KKS 18122018

bull Interdicted Officers

Table 23 Details of Interdicted Officers

Serial No Name of the Officer Designation Date of Interdiction date

01 MrBAMDSMuthuarachchi Excise Inspector 07022018

02 MrBSPriyadarshana Excise Guard 16072018

bull Deceased Officers

Table 24 - Details of Deceased Officers

Serial No Name of the Officer Designation Date of Decease

Mr K Wasan Excise Inspector 11012018

Mr DNN Disanayaka Excise Driver 01022018

Mr RM Wimalarathna Excise Guard 09082018

Mr A Asoka Shantha Walpola Excise Inspector 18092018

Mr G Nimal Silva ACE 17082018

Mr R Dinesh Excise Guard 06112018

bull Officers who Resigned from Service or Vacated the Post

Table 25 - Details of Officers who resigned from service and vacated the post

Serial No Name of the Officer Designation Date of Resignationvacating the post

MrWDKFernando Excise Guard 01012018

MrTMDRWijesooriya Excise Driver 31052018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

bull Reinstatement in service

No any officer was reinstated in service in the year 2018

bull Promoted Officers in the year 2018

Promotions have been made to one post of Excise Commissioner 04 posts of Deputy Commissioners of Excise and 12 posts of Chief Excise Officers in the year 2018

Excise Department of Sri Lanka | Performance Report - 2018

9

Table 26 - Details of Promoted Officers in the year 2018

Serial No Name of the Officer Post Promoted to Date of

Promotion Work Station

1 Mr MDMWKDisanayaka CE (Social Security amp Development) 17072018 Head Office

2 Mr RMRBandara DCE ( Supply Chain Regulations amp IT) 18092018 Head Office

3 Mr AMGamini Adikari DCE (Legal) 18092018 Head Office

4 Mr PChandrasiri de Silva DCE(Academic amp Research) 18092018 Head Office

5 Mr BUWickramarathna DCE (Social Security) 18092018 Head Office

6 Mr EJLPieris Thilakarathna Chief Inspector of Excise 23042018 Excise Station-Chilaw

7 Mr TSMTKBGinigathpitiya Chief Inspector of Excise 23042018 Excise Station-Kuliyapitiya

8 Mr RPKKWijeyasinghe Chief Inspector of Excise 23042018 Excise Station-Badulla

9 Mr DTN Perera Chief Inspector of Excise 23042018 Excise Station-Rathnapura

10 Mr ARLambert Chief Inspector of Excise 23042018 Head Office

11 MrSDSenaka De Silva Chief Inspector of Excise 23042018 Excise Station-Balangoda

12 MrRALL Ramanayaka Chief Inspector of Excise 23042018 Excise Station-Mathugama

13 Mr Wasantha Samarasinghe Chief Inspector of Excise 23042018 Excise Station-Hambantota

14 Mr P Ragunadan Chief Inspector of Excise 23042018 Excise Station-Jaffna

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

26 Logistics Division

Logistics Division of the Excise Department of Sri Lanka operates under the supervision of Deputy Commissioner of Excise (Logistics) and the guidance of the Commissioner of Excise (Administration amp Human Resources)

bull Role of the Logistics Division

bull Carrying out repairs and maintenance activities of the Head Office construction maintenance and repairing of buildings required for Regional Offices and obtaining buildings on rental basis for the same purpose

bull Repairs and maintenance of departmental vehicles

bull Repairs and mentenance of regional offices and circuit bunglows and acquisition of lands for the purpose of constructing new buildings

bull Maintenance Activities of the Head Office Building amp Regional Offices

This Division administers the maintenance services of the Head Office Building which was inaugurated on the 2nd of May 2017 Excise Station ndashNuwara Eliya was constructed and opened for services while building repairs with respect to 07 other Excise Stations were repaired the year 2018 Accordingly Padukka Galle Trincomalee Polonnaruwa Hambantota Kalutara and Ratnapura Regional Offices have been restored at the cost of Rs10 Million In addition to above constructions of the Excise Stations in Chilaw and Ampare were also completed Further 27 regional offices are being operated in buildings obtained on rental basis

bull Vehicles

Department possessed 132 vehicles out of which 09 condemned vehicles were disposed in the year 2018 Procurement activities with respect to purchase of 20 vehicles to be used for departmental needs have been

Excise Department of Sri Lanka | Performance Report - 2018

10

commenced In the year 2018 Rs7 million has been spent for Departmental vehicle repairs

bull Land Acquisition

Activities related to land acquisition for the purpose of constructing new buildings for regional offices in Pugoda Kegalle and Hatton areas where offices are being operated in rented buildings at present

bull Circuit Bunglows

Department possesses 04 circuit bunglows which are located in NuwaraeliyaThissamaharamaya Anuradhapura and Polonnaruwa

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

11

bullA

sset

s Acc

ount

(Inf

rast

ruct

ure)

Tabl

e 2

7 - A

sset

s (In

fras

truc

ture

) Det

ails

D

istr

ictD

S

Off

ice

whe

re th

e pr

oper

ty is

loca

ted

Nam

e of

the

Prop

erty

Ext

ent o

f L

and

If a

Tra

nsfe

r N

o amp

Dat

e

Nat

ure

of th

e la

nd

whe

ther

the

land

is

Em

pty

or w

ith

Bui

ldin

gs

1C

olom

bo -

Sri

Jaya

war

dena

pura

K

otte

Exci

se H

ead

Offi

ce-R

ajag

iriya

514

DW

alik

ada

Sout

h G

ram

anila

dhar

i Div

isio

nW

alik

ada

302

6 Pe

rche

sN

o10

82

318

date

d 13

06

2013

Lette

r of t

he D

irect

or

Urb

an D

evel

opm

ent A

utho

rity

Con

stru

ctio

ns a

re i

n th

e fin

al st

age

2C

olom

bo -P

aduk

kaEx

cise

Sta

tion-

Padu

kka

218

Pe

rche

sN

oප

ාඉ2

fomd3

dat

ed 0

406

200

4Le

tter o

f the

Div

isio

nal S

ecre

tary

Pad

ukka

With

bui

ldin

gs

3C

olom

bo ndash

Kas

bew

a Ex

cise

Sta

tion-

Kas

bew

a20

Per

ches

No

mdfa3

22

36 d

ated

07

122

004

Lette

r of t

he D

ivis

iona

l Sec

reta

ry K

asbe

wa

With

bui

ldin

gs

4K

alut

ara-

Kal

utar

aO

ffice

of t

he A

ssis

tant

Com

mis

sion

er o

f Exc

ise-

Pita

gone

liyaw

atta

Kal

utar

a (W

PII

) 74

36

Perc

hes

Div

isio

nal S

ecre

tary

rsquos N

o4

61

86 P

rovi

ncia

l Lan

d C

omm

issi

oner

rsquos

No

-පඉ

fl

dඉ1

1l

iquest0

4

Com

mis

sion

er

Gen

eral

of

La

nd

No

414

192

4

12

122

014

With

bui

ldin

gs

5K

alut

ara-

Kal

utar

aO

ffice

of

the

Supe

rinte

nden

t of

Exc

ise

Exc

ise

Stat

ion-

477

Pe

rche

sW

ith b

uild

ings

6K

alut

ara-

Ber

uwal

aEx

cise

Sta

tion-

Alu

thga

ma

264

8 Pe

rche

sN

o 41

76

653

date

d 31

12

2002

let

ter o

f Com

mis

sion

er G

ener

al o

f La

ndW

ith b

uild

ings

7K

alut

ara-

Hor

ana

Ara

man

agol

la30

per

ches

No

65

255

dat

ed 2

704

200

1Le

tter o

f the

Div

isio

nal S

ecre

tary

Hor

ana

With

bui

ldin

gs

8G

ampa

ha-G

ampa

ha

Wal

ww

atta

Exci

se S

tatio

n- Y

akka

la-E

ast G

ampa

ha 4

190

pe

rche

sN

oiuml$m

dfa2

22

57

date

d 13

10

1999

Lette

r of t

he D

ivis

iona

l Sec

reta

ry G

ampa

haW

ith b

uild

ings

9G

ampa

ha-M

eerig

ama

Exci

se S

tatio

n- O

smire

Wat

ta M

eerig

ama

349

1 pe

rche

s

Div

isio

nal

Secr

etar

yrsquos

No

oacuteszlig

ඉ9

26

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o - ප

ඉක

ොග

ම5

2IV

C

omm

issi

oner

Gen

eral

of

Lan

d N

o4

463

3 -

150

320

10W

ith b

uild

ings

10K

andy

ndash G

agaw

ata

Kor

ale

Offi

ce o

f the

Ass

ista

nt C

omm

issi

oner

of E

xcis

e-

Kan

dy

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e

Exci

se S

tatio

n

705

Pe

rche

sW

ith b

uild

ings

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

12

11N

uwar

a El

iya

- do

Circ

uit

Bun

galo

w

N

uwar

aeliy

a -H

awae

liya

Cra

ton

Vill

age

850

3

Perc

hes

Lette

r No

නඒ

මආ

පප

ැව5

2 da

ted

140

619

91W

ith b

uild

ings

12N

uwar

a el

iya

- do

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n C

rato

n V

illag

e N

uwar

aeliy

a 25

03

Perc

hes

Lette

r No

නඒ

මආ

පප

ැව5

2 da

ted

140

619

91W

ith b

uild

ings

13H

amba

ntho

ta -

This

sam

ahar

amay

aTh

issa

mah

aram

a H

olid

ay R

esor

t M

ahas

enpu

ra40

Per

ches

No

තස

ං61

63

date

d 15

07

1997

Lette

r of t

he D

ivis

iona

l Sec

reta

ry T

hiss

amah

aram

aya

With

bui

ldin

gs

14H

amba

ntho

ta -

Ham

bant

hota

Kot

awal

amul

la9

64

Perc

hes

Ass

ista

nt C

omm

issi

oner

of

Exci

se h

as b

een

info

rmed

to

take

ne

cess

ary

actio

n w

ithou

t del

ayW

ith b

uild

ings

15H

amba

ntho

ta -

Tang

alle

Kat

anga

haw

atta

- Ex

cise

Sta

tion

Tang

alle

261

7 Pe

rche

sPu

rcha

sed

by

the

Hou

se D

evel

opm

ent A

utho

rity

With

bui

ldin

gs

16G

alle

- Fou

r Gra

vet

Offi

ce o

f th

e A

ssis

tant

Com

mis

sion

er o

f Ex

cise

K

urun

duw

atta

Gal

le30

Per

ches

Land

han

ded

over

to th

e D

epar

tmen

t by

lette

r N

oශ

ාකස

mdfa

ම1

of th

e D

ivis

iona

l Sec

reta

ry F

our G

rave

tGal

le d

ated

26

022

007

With

bui

ldin

gs

17G

alle

Elpi

tiya

Exci

se S

tatio

n El

pitiy

a20

Per

ches

No

ඇඉ

3d

ated

19

012

006

Lette

r of t

he D

ivis

iona

l Sec

reta

ry E

lpiti

yaW

ith b

uild

ings

18Po

lonn

aruw

a -

Tham

anka

duw

aO

ffice

of

the

Supe

rinte

nden

t of

Exc

ise

Exc

ise

Stat

ion

Kan

duru

wel

a -

Wes

t Pol

onna

ruw

a10

9 pe

rche

s W

ith b

uild

ings

19Po

lonn

aruw

a -

Tham

anka

duw

aEx

cise

Hol

iday

Res

ort ndash

Polo

nnar

uwa

74 p

erch

es

No

එන

සප

agravef

la9

2 w

ith n

o da

te 1

020

04Le

tter o

f the

Div

isio

nal S

ecre

tary

Tha

man

kadu

wa

With

bui

ldin

gs

20A

nura

dhap

ura

East

Nuw

arag

am

Pala

tha

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n A

nura

dhap

ura

137

5 Pe

rche

sW

ith b

uild

ings

21A

nura

dhap

ura

East

Nuw

arag

am

Pala

tha

Exci

se H

olid

ay R

esor

t ndash A

nura

dhap

ura

107

1 Pe

rche

sW

ith b

uild

ings

22A

nura

dhap

ura

K

ebith

igol

law

aEx

cise

Sta

tion

Keb

ithig

olla

wa

80 P

erch

esLe

tter

No

2

51

ඉඉ

date

d 27

05

2008

of

D

ivis

iona

l Se

cret

ary

Keb

ithig

olla

wa

amp P

rovi

ncia

l Lan

d C

omm

issi

oner

rsquos N

o -

එන

සප

පඑ

ලස

40

60

305

icirc d

ated

07

052

008

With

bui

ldin

gs

23K

urun

egal

a -

Kur

uneg

ala

Padd

y Fi

eld

Land

for T

rain

ing

Cen

ter a

nd E

xcis

e St

atio

n (A

ssis

tant

Com

mis

sion

er o

f Exc

ise (

Nor

th

Wes

tern

Pro

vinc

e)10

0 pe

rche

s La

nd re

ceiv

ed a

s pe

r the

lette

r No

42

981

3ස

බ o

f the

Div

isio

nal

Secr

etar

y K

urun

egal

a da

ted

280

720

00W

ith b

uild

ings

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

13

24K

urun

egal

a -

Bam

unak

otuw

a Tr

aini

ng C

olle

ge P

anad

arag

ama

- La

nd r

ecei

ved

as p

er t

he l

ette

r N

oබ

මඉ

ඩඅ

තප

තස

රාබyuml ප

හණ

ාසල

of t

he D

ivis

iona

l Sec

reta

ry B

amun

akot

uwa d

ated

14

032

013

With

bui

ldin

gs

25K

urun

egal

a ndash

Kul

iyap

itya

Wes

tEx

cise

Sta

tion

Kul

iyap

itya

114

perc

hes

With

bui

ldin

gs

26K

urun

egal

a -M

aho

Exci

se S

tatio

n K

urud

ugah

ayay

a -

Mah

o40

01

Perc

hes

Div

isio

nal

Secr

etar

yrdquos

No

33

157

146

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o - ප

ළාත

ඉfl

dඉ2

මහ

ව6

(1)

C

omm

issi

oner

G

ener

al o

f Lan

d N

o4

146

58 d

ated

05

052

010

With

bui

ldin

gs

27Pu

ttala

m- P

utta

lam

Exci

se S

tatio

n ndash

Putta

lam

Pla

ins P

utta

lam

525

per

ches

D

ivis

iona

l Se

cret

aryrdquo

s N

oප

තඉ

07

63

Prov

inci

al

Land

C

omm

issi

oner

rsquos N

o -

පළ

ාතඉ

fl

dඉ6

පත

07

C

omm

issi

oner

G

ener

al o

f Lan

d N

o4

144

7

281

120

07W

ith b

uild

ings

28Pu

ttala

m-M

adam

pe

Exci

se S

tatio

n M

adam

pe59

93

Perc

hes

Land

han

ded

over

to M

rBH

Per

eis

OI

C b

y le

tter N

oම

ාද3

31

100

of

Div

isio

nal S

ecre

tary

Mad

ampe

dat

ed 1

502

200

6W

ith b

uild

ings

29Pu

ttala

m

-Wen

napu

wa

Offi

ce

of

the

Ass

ista

nt

Com

mis

sion

er

of

Exci

se

Bog

ahav

itaW

aikk

ala

O

ffice

of

th

e Su

perin

tend

ent

of E

xcis

e N

atht

hand

iya

Exci

se

Stat

ionW

enna

puw

a

399

3 Pe

rche

s

Div

isio

nal

Secr

etar

yrsquos

No

වෙ

නm

dfaඉ

අතස

රාබyuml

date

d 29

07

2002

Pro

vinc

ial L

and

Com

mis

sion

errsquos

No

- පළ

ාතඉ

fl

dඉ4

වෙ

න -

date

d 11

03

2002

With

bui

ldin

gs

30Pu

ttala

m-C

hila

wIn

gini

wat

ta a

lias G

amsb

ha w

atta

30 P

erch

esO

wne

rshi

p ha

s be

en h

ande

d ov

er t

o th

e Ex

cise

Dep

artm

ent

by

Div

isio

nal

Secr

etar

y C

hila

w o

n 27

07

2015

DS

No

CH

ILN

DI

TRA

NS

319

14

Tend

ers h

ave

been

cal

led

31M

anna

rEx

cise

Sta

tion

Man

nar

204

4 Pe

rche

sC

omm

issi

oner

Gen

eral

of

Land

No

414

190

16

122

009

Lette

r da

ted

090

620

10 o

f Div

isio

nal S

ecre

tary

Man

nar

With

bui

ldin

gs

32Tr

inco

mal

eeEx

cise

Sta

tion

Oris

Hill

Trin

com

alee

_

Ass

ista

nt C

omm

issi

oner

of

Exci

se(E

P)h

as b

een

info

rmed

to ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

W

ith b

uild

ings

33

Bat

tical

oa ndash

K

alam

unai

Eas

t Ex

cise

Sta

tion

Com

plex

Kal

ladi

-Bat

tical

oa

30 P

erch

esLe

tter

No

atildeඑ

සඑ

iumlඑ

නඑ

ලicirc

ස3

77of

D

ivis

iona

l Se

cret

ary

K

alam

unai

With

bui

ldin

gs

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

14

34A

mpa

ra-A

mpa

raEx

cise

Sta

tion

In

dras

arap

ura

Am

para

47

44

Perc

hes

App

licat

ion

for a

lloca

ting

gove

rnm

ent l

ands

for v

ario

us d

epar

tmen

ts

has

been

forw

arde

d to

the

Dep

uty

Com

mis

sion

er o

f Lan

d A

mpa

ra

Ass

ista

nt

Com

mis

sion

er

of

Exci

seha

s be

en

info

rmed

to

ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

Tend

ers h

ave

been

cal

led

35Va

uvni

ya -

Vauv

niya

Offi

ce o

f the

Sup

erin

tend

ent o

f Exc

ise

Vav

uniy

a

Exci

se S

tatio

n45

62

Perc

hes

Lette

r No

27

031

113

02

03 o

f Dis

trict

Man

ager

of N

HD

A d

ated

14

08

2003

With

bui

ldin

gs

36K

ilino

chch

iya-

Kar

awita

K

araw

ita

15 P

erch

esA

ssis

tant

Com

mis

sion

er o

f Ex

cise

has

bee

n in

form

ed t

o ta

ke

nece

ssar

y ac

tion

in th

is re

spec

t with

out d

elay

W

ith b

uild

ings

37M

onar

agal

a -A

mbi

lipiti

yaEx

cise

St

atio

n Pa

llega

ma

Pa

rani

K

adaw

ura

Wat

ta A

mbi

lipity

a 20

Per

ches

trans

ferr

ed t

o th

e Ex

cise

Dep

artm

ent

by s

peci

men

For

m 2

00 f

or

trans

ferr

ing

asse

ts o

f Maw

eli A

utho

rity

to li

ne in

stitu

tes

W

ith b

uild

ings

38R

athn

apur

aR

athn

apur

a N

ew

Tow

n O

ffice

of t

he A

ssis

tant

Com

mis

sion

er o

f Exc

ise

80 P

erch

esLa

nd h

as b

een

allo

cate

d to

the E

xcis

e Dep

artm

ent b

y th

e let

ter d

ated

28

12

1998

Div

isio

nal S

ecre

tary

Rat

hnap

ura

With

bui

ldin

gs

39M

onar

agal

a -M

onar

agal

aEx

cise

Sta

tion amp

Offi

cial

Qua

rter

Kar

apin

chag

ala

Moo

kala

na M

onar

agal

a 85

Per

ches

Ass

ista

nt C

omm

issi

oner

of

Exci

se h

as b

een

info

rmed

to

take

ne

cess

ary

actio

n in

this

resp

ect w

ithou

t del

ay

With

bui

ldin

gs

40B

adul

la

-Ban

dara

wel

aEx

cise

St

atio

n H

apug

asar

ame

wat

ta

ndashB

anda

raw

ela

402

4 Pe

rche

s

Land

rece

ived

as p

er th

e Div

isio

nal S

ecre

tary

rsquos N

oබ

ණ3

4ර

ාආ1

3amp

Pro

vinc

ial L

and

Com

mis

sion

errsquos

No

- UPL

CL

4B

W1

0 d

ated

20

07

2009

Let

ter

With

bui

ldin

gs

41B

adul

la -

Bad

ulla

Exci

se S

tatio

n ndashK

anup

alla

la-B

adul

la25

Per

ches

With

bui

ldin

gs

42M

atar

a - W

alig

ama

Offi

ce o

f th

e Su

perin

tend

ent

of E

xcis

e E

xcis

e St

atio

n

Kot

awila

wat

ta

Kan

dake

tiya

wat

ta

Kan

anke

wew

a w

atta

Mat

ara

Dis

trict

80

Per

ches

Ow

ners

hip

has

been

han

ded

over

by

the

le

tter

of A

ssis

tant

D

ivis

iona

l Sec

reta

ry W

elig

ama

date

d 11

08

2015

With

bui

ldin

gs

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

15

27 Human Resources DivisionHuman Resources Division of the Excise Department of Sri Lanka carries out its operations under the guidence of the Excise Commissioner (Administration Human Resources) and the Deputy Excise Commissioner (Human Resources) Sri Lanka Excise College in Panadaragama of Kurunegala District is the training institute of the Excise Department

Capacity development of Departmental Officers by means of improving knowledge attitudes and skills via theoretical and practical training was the main task of the Human Resources DivisionIt was able to organize various training courses in collaboration with the local and foreign training institutes and the Excise Training College Panadaragama in the year 2018 also

Table 28 - Details of Training Courses conducted by the Excise Training College in the year 2018

Serial No Name of the Course Participants

No of Dates per

Course

Noof Courses

Noof Participants

1 Training Course for Officers attached to duties in Manufactories Warehouses and Distilleries

Officers attached to duties in

Manufactories Warehouses and

Distilleries

02 03 104

2 Training Course for Excise Drivers on maintenance of duty related official documents departmental discipline and essential legal awareness

Excise Drivers 01 04 104

3 Annual Training Course for Firing and Firearm Handling

CEDCEACESuperintendents of Excise Chief

Inspectors of Excise Excise

Inspectors Excise Inspectors

02 09 315

4 Training Course for Development of Integrated Skills for Other Excise Ranks

Sergeant Majors MaleFemale

Excise Guards Sergeants

02 17 570

5 Capacity Development Training Course for Superintendent of Excise appointed on Cover Up basis and Chief Inspectors of Excise promoted in 20161718

Superintendents of ExciseChief

Inspectors of Excise

04 01 26

6 Training Course on DistilleryWarehouse and Manufactory duties and activities for Officers serving in Excise Stations in Northern and Eastern Provinces

Excise InspectorsEG

04 01 45

7 Tamil Language Training Course for Departmental Officers

Excise Inspectors 05 08 206

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

16

bull Local Training Courses

Details of Local Training Courses conducted by other institutes for the Officers of the Department in the year 2018 are as follows

Table 29 -Details of Local Training Courses conducted in the year 2018

No Name of the Course Training Institute Participants

No of Dates per

Course

Noof Courses

Noof Participa-

nts

1 Advanced MS Excel Skills for junior officers

Miloda Excise Guard 02 - 2

2 Advanced Certificate Course on Narcotic Law Implimentation

Colombo School of Business and Management

Excise Inspector 10 - 10

3 Speechcraft Training with the Toastmasters International for Special Grade Officers of All Island Services

SLIDA Additional Commissioner

General of Excise

10 - 1

4 Course on Sinhala Official Letter Writing and Interpretation

NIBM Public Management

Assistant Chief Public Management

Assistant Excise Inspector Excise

Guard

02 - 8

5 Advanced National Diploma in Applied Criminology and Criminal Justice System

Sri Lanka Foundation Institute

Male Female Excise Guards

Every Sunday for a period of one year

- 15

6 English Diploma for Junior Executives

Miloda Excise Inspector Every Friday for a period of one year

- 2

7 Diploma in IT -30th Batch SLIDA Excise Inspector Excise Guard

From 03122018

- 2

8 Scientific Training for Comprehensive Precursor Control Strategy in Sri Lanka

National Dangerous Drugs Control Board

SE Chief Excise Inspector Excise Inspector

Excise Guard

02 - 10

9 Scientific training for comprehensive precursor control strategy in Sri Lanka

National Dangerous Drugs Control Board

Excise Inspector Excise Sergeant Majors Excise

Guard

02 - 10

10 Seminar on Cyber Crimes and the Applicability of Digital Witnesses

Miloda DCE IT Officer Excise

Inspector Excise Guard

01 - 8

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

17

11 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashSri Jayawarenapura Kotte

Excise Driver From 13062018

- 13

12 Financial Regulations in Public Sector

Miloda PMA 02 - 1

13 Training Program On Current Trend of the Internal Audit amp the nature of work

Department of Management Audit

Chief Internal Auditor

01 - 1

14 English Diploma Course for Junior Executives

Miloda Excise Guard One year from

20082018

- 1

15 Diploma Course in English - Level I

SLIDA Chief Inspector of Excise

- 1

16 MS Excel Skills for Junior Executives

Miloda Translator 02 - 1

17 Computer Training Course

ESOFT IT Officer 01 - 1

18 One Day Training Course on Tobacco Industry and Cigarette Manufacturing

Ceylon Tobacco Company

Inspector of Excise

01 16 668

19 Advanced Certificate Course on Narcotic Law Implimentation

Colombo School of Business and Management

Excise Inspector 04 Months from

05082018

- 20

20 Certificate Course on Statistics Analysis (CCSA)

NIBM Excise Inspector Excise Guard

04 Months from

05082018

- 4

21 One day workshop on Malt liquor industry

Lion Beer Company

MaleFemale Excise Guard

01 14 641

22 Training Course for Procurement Process ndashBatch 1

HR Division DCEACE SE OIC

02 01 54

23 Stores and Inventory Management

Miloda Management Assistant

02 - 1

24 General Payroll System Miloda Management Assistant

03 - 2

25 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashKaduwela

KKS 06 - 1

26 06 Day Training (50 hrs) Program on Tamil Language for Public Sector

Divisional Secretariat ndashSri Jayawarenapura Kotte

Excise Driver 06 - 2

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

18

27 Seminar on National Audit Act

Sri Lanka Foundation Institute

ACEAO 01 - 7

28 Workshop on Stress Management

Sri Lanka Foundation Institute

Excise Inspector PMA Excise

Guard

01 - 5

bull Foreign Training Courses

Foreign Training CoursesProgrammes and workshops attended by the Departmental Officers in the year 2018 are given below

Table 210 - Details of Foreign Training Courses attended by the Departmental Officers in the year 2018

No Name of course CentreCountry Name of OfficerDesignation Date

1 PIM International Programme on Strategic Management

Indonesia Mr J Pushpakumara Silva (DCE)

28012018- 04022018

2 ndash do - ndash do - Mr WMMB Wansooriya (DCE)

ndash do -

3 ndash do - ndash do - Mr KMG Bandara (ACE)

ndash do -

4 ndash do - ndash do - Mr AMG Adhikari (ACE)

ndash do -

5 ndash do - ndash do - Mr RMR Bandara (ACE)

ndash do -

6 PIM International Programme on Strategic Management

Australia Mr Gamini Mahagamge (CE)

27022018- 07032018

7 ndash do - ndash do - Mr K Kumarasinghe (DCE)

ndash do -

8 ndash do - ndash do - Mr PC Silva (ACE) ndash do -

9 International Programme on Management

University of Gadjah Mada

Indonesia

Mr RMP Dharmakeerthi (ACE)

22042018- 29042018

10 International Programme on Management

International University of Japan

Mrs BMS Bandara ndash Additional Commissioner General of Excise

08052018- 16052018

11 International Programme on Management

Kasetsart University Bangkok

Mr J Shantha Deva De Silva Asst Commissioner of Excise

15072018- 22072018

12 International Programme on Management Auditing for the Public Sector Internal Auditors

University of Malaysia

Ms MN Priyangika Fernando Chief Internal Auditor

02092018 - 09092018

13 Diploma in Public Procurement and Contract Administration DIPPCA Practical Fulfillment

UK Mr LAD Liyanarachchi(Excise Inspector)

09092018-19092018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Excise Department of Sri Lanka | Performance Report - 2018

19

14 International Programme on Management

Kasetsart University Bangkok

Mrs AHMSP Abeysinghe Administrative Officer

25112018- 02122018

15 International Programme on Strategic Management in Indonesia

University Gadjah Mada

Mr Sameera Thushan Jayawardena Deputy Commissioner of Excise (Admin)

09122018- 16122018

Cha

pter

2 |

Org

aniz

atio

nal S

truc

ture

and

Cha

nges

in 2

018

Chapter 3

3 Implementation of New Policies

31 Introduction32 New Excise Notifications Issued amp Implemented in 2018

Excise Department of Sri Lanka | Performance Report - 2018

22

31 IntroductionNew Excise Regulations and Rules have been enacted as a measure of further enforcement of the government policy of minimizing the use of liquor and tobacco and as a positive approach towards establishing an efficient control over liquor and tobacco industries Among

the above introduction of the Tree Tapping License System (Excise Notification no082018) for the purpose of proper supervision of the Toddy Industry can be considered as a milestone Accordingly 12 Excise Notifications were issued in year 2018 revising the practical issues identified in prevailing Excise Notifications

32 New Excise Notifications Issued amp Implemented in the Year 2018

31 Table New Excise Notifications issued amp implemented within the year

Excise Notification

No

Gazette No amp Date of Issue Description Effective

Date

012018 No 205321 10012018

Opening and Closing hours of the Excise Licensed Premises

11012018

022018 No 205326 10012018

Revision of the Condition No5 of the Excise Notification No666

10012018

032018 No 205441 18012018

Opening and Closing hours of the Excise Licensed Premises (Cancellation of ENNos012018 amp 686)

18012018

042018 No 205442 18012018

Revision of the Condition No5 of the Excise Notification No666

18012018

052018 No 205509 23102018

Revision of the Excise Notification No 1001 by exclusion of the word ldquopulprdquo

23012018

062018 No205509 23012018

Revision of the Excise Notification No 1002 by exclusion of the word ldquopulprdquo

23012018

072018 No 205932 21082018

Excise duty on import of Non Potable Spirits (Cancellation of 999 amp1005)

21022018

082018 No 206602 09042018 Toddy Tapping Licence Fees 16042018

092018 No 206557 06042018

Revision of License Fees on Bottling Toddy (Revision of Excise Notification No1004 )

01042018

102018No 207523 13062018

Revision of Regulations on Non Potable Spirits Imported to Sri Lanka (Updating ENNo 72018)

13062018

112018 No 207524 13062018

Revision of Opening and Closing hours of Toddy Taverns (Revision of ENNo 032018)

13062018

122018 No209150 03102018

Excise duty on import of Non Potable Spirits (Revision of ENNo 072018)

04102018

Cha

pter

3 |

Im

plem

enta

tion

of N

ew P

olic

ies

Chapter 4

4 Auditing

41 Introduction42 Internal Audit Division

Excise Department of Sri Lanka | Performance Report - 2018

24

41 IntroductionInternal audit unit is entrusted with the responsibility of reporting to the Head of the Department having carried out independent evaluations on the effectiveness of the internal systems of the department and coordinating the Head of Department with the officers who are assigned various departmental duties

Specially Internal Audit Division creates the environment for the Head of Department to take necessary and urgent measures to remedy the risk areas related to financial control having conducted Audit and Management Committees on time with the participation of the Departmental Head and a representative from the Auditor Generalrsquos Department

In addition to the above Internal Audit Division assists to reinforce the existing administrative system having studied the weaknesses in administrative systems through identification and focusing on the risk areas in procedures pursued for achieving departmental goals while implementing internal audit programmes prepared in line with the changes of the management and financial environment which exists in the Department

42 Internal Audit UnitActivities of the Internal Audit Division have been carried out based on the internal audit plan of the year 2018 under the direct supervision of the Commissioner General of ExciseIt has also proposed internal control methods required to avert the defects which could be observed in processes of collecting revenue based on Excise ordinance Excise Notifications Financial Regulations and Establishments codes

Audit Programs conducted in the Year 2018

Offices of the Assistant Commissioner of Excise - Kalutara Kandy Galle Rathnapura

GampahaOffices of Excise Superintendents - Kalutara Hambantota Kandy Galle

Matara Kegalle Ratnapura GampahaExcise Stations - Hambantota Tangalle Padukka Kandy

Elpitiya Negombo Matara Kegalle Ruwanwella Rathanapura Balangoda Poogoda Gampaha Meerigama

Special Operations Bureaus of Excise - Kandy GalleLicensed Premises - 6 licensed premises under the Excise

Stations of Negombo and Galle

Five Management Audit Committee meetings have been conducted under the patronage of the Commissioner General of Excise and the participation of all staff officers in the Excise Head Office and the Audit Superintendent of the Government Audit Unit in the year 2018 Measures have been taken to implement the decisions taken at Management Audit Committee meetings held at the Ministry through all staff officers and to discuss the observations and issues raised by Auditor Generalrsquos queries and internal audit reports for the purpose of strenghthening the internal control of the Department

Internal Audit Division has been able to guide the Department to achieve its aims and targets through all these programs

Cha

pter

4 |

Aud

iting

Chapter 5

5 Accounts Division

51 Introduction52 Revenue Account53 Reward Fund Account54 Appropriation Account (2018)55 Analysis of Income and Expenditure56 Advance Account

Excise Department of Sri Lanka | Performance Report - 2018

26

51 IntroductionThis Department has fulfilled all the duties related to excise revenue on behalf of the Sri Lankan Government in its history of over one hundred years However several of the revenue sources out of which we gathered income had to be transferred to Provincial Councils as per the 13th amendment to the Constitution Revenue Sources thus transferred are as follows

1 Annual Excise License Fees

2 Rent Sales

3 Fines imposed by Courts

Following taxes and fees are charged by the Excise Department

Government Revenue Head Relevant Taxes and Fees

1002-04-01 - All receipts related to Excise Duties

1 Excise Duties

2 Late Charges on Excise Duties

3 Purchase of Spirits (Local and imported)

4 License Fees

5 Excise License Application Fees

6 Renewal of Excise Licenses

7 Transfer of Excise LicensesChange of Names and addresses

8 Charges on Toddy Collecting Centre

1002-06-00 - All receipts related to Tobacco

1 TobaccoTax (Local and imported)

2 License fees for Tobacco Manufacturing

3 Application fees for Tobacco Manufacturing License

4 Renewal of Tobacco Manufacturing Licenses

5 Transfer of Tobacco Manufacturing Licenses Change of Names and addresses

6 Late fees

7 Charges on storing tobacco products

Main tasks carried out by the Accounts Division are as follows

bull Collection of Excise Revenue

bull Incurring Recurrent and Capital Expenses

bull Public Officersrsquo Advance Account Activities

bull Supplying all Departmental Requirements

bull Maintaining the Reward Fund

Following activities are done by the Accounts Division parallel to the process of keeping accounts on the above tasks

bull Preparing the Revenue Accounts for the Excise Revenue

bull Preparing the Departmental Appropriation Account

bull Preparing the Public Officersrsquo Advance Account

bull Preparing the final accounts for the Reward Fund

Cha

pter

5 |

Acc

ount

s Div

isio

n

Excise Department of Sri Lanka | Performance Report - 2018

27

52 Revenue AccountThis department gathers and keep records of the Excise and Tobacco tax income intended for the Sri

Lankan Government revenue Excise revenue of the previous 6 years is given in the following chart

Table 51 - Revenue of Preceding Years

Year Excise Duty (Rs) Tobacco Tax (Rs) Total Tax (Rs)2018 113890332214 45367003 1139356992172017 113214008524 45749663 1132597581872016 120238067703 39819451 1202778871542015 105263548521 34049349 1052975978702014 69087998769 35606823 691236055922013 66008326747 33042507 66041369254

53 Reward Fund AccountExcise Department operates a reward fund which is nourished by the composition fees imposed on acts of violating the excise license regulations and rewards are paid out of this Fund for persons who contribute to said tasks

In addition to the above 15 of the annual income of the reward fund is annually transferred to the Consolidated Fund Receipts for the year 2018 was Rs1778 million and Rs1129 million have been incurred as rewards and other expenses while Rs 325 million has been transferred to the Consolidated Fund

Table 52 ndash Details of the Reward Fund

2018(Rs) 2017 (Rs) 2016 (Rs)Receipts 177875203 133366877 136954590Payments

bull Composition Fees 101516518 76643861 71173912bull To Government Consolidated Fund 32579338 20339024 21933812bull For Special Raids - 600000 771050bull For Trainings and Academic Activities - - 2331515bull For Sports Recreation and Education - 50000 -bull Purchase of library books - - -bull Purchase of Furniture and Equipment - 3939940 1194000bull Purchase of Computers 11400000 - -

Total Expenditure 145495856 101572825 97404289

54 Appropriation Account (2018)All expenses required for fulfilling departmental objectives are made from this account

Table 53 - Appropriation Account

Type of Expenditure Estimated Provision (Rs) Expenditure(Rs)

Personnel Remunerations 671450000 658619293

Other Recurrent 455776000 159066161

Capital 529974000 183786422

Total 1657200000 1001471876

Cha

pter

5 |

Acc

ount

s Div

isio

n

Excise Department of Sri Lanka | Performance Report - 2018

28

55 Analysis of Income and ExpenditureExcise income is generated through two main sources Income generated in the year 2018 is given below

Excise Revenue - 113890332214Tobacco Tax Revenue - 4545367003

Total Revenue - 113935699217

Departmental expenditure can be categorized as recurrent and capital Expenditure incurred in 2018 is as follows

Recurrent Expenditure - 817685455Capital Expenditure - 183786421

Total Expenditure - 1001471876

56 Advance Account This Division provides loan advances for the entire staff of the Department by the Government Officers Advance Account An amount of Rs59837200 has been given out by this account as distress loans for 374 officers special advances for 92 officers and festival advances for 759 in the year 2018

Table 55 - Advance Account Particulars

Description

2018 2017 2016

Amountallocated for the

Department

Actual value

Amount allocated for the

Department

Actual value

Amount allocated for the

Department

Actual value

Receipts 60000000 59837200 45000000 45572284 38000000 37976126

Minimum Receipt Limit 37000000 36442370 34000000 34426562 30000000 31465892

Maximum Debit Limit 250000000 163631147 177000000 140236317 171000000 129234392

Table 56 ndash Acquisition of Capital Assets

Vote No Detail Total Expenditure (Rs)

248-1-1-2102 Furniture and Office Equipment 11235454

248-1-1-2103 Machinery and Plants 17000000

248-1-1-2104 Construction of Buildings i Head Office

ii Regional Offices

47997925 69978561

Cha

pter

5 |

Acc

ount

s Div

isio

n

Chapter 6

6 Law Enforcement

61 Introduction62 Legal Division63 Bureaus of Excise Special Operations

Excise Department of Sri Lanka | Performance Report - 2018

30

61 IntroductionLaw Enforcement Division is under the supervision of the Commissioner of Excise (Law Enforcement) and Deputy Commissioner of Excise (Law Enforcement)

Following activities were monitored by this Division

i Setting detection targets and supervision of Excise Officers

ii Conducting progress review meetings at regional level

iii Recommendation of special commendations

iv Levying composition fees for technical crime reports

v Collecting and analyzing of information on detections

vi Taking necessary actions for public petitions

vii Coordinating with parallel institutions and attending relevant meetings

Department was able to achieve 49312 detection targets rendering a higher contribution for implementing government policy in the year 2018 A large number of massive detections of illegal liquor drugs and imported contraband liquor stocks could be carried out through motivation of Excise Officers attached to the regional stations Special Operations Bureaus and the Narcotic Unit

Rs25362916500 was collected as fines having taken legal actions against 49312 detections carried out in the year 2018 Confiscation of 10000 litres of Spirits with a market value over Rs6 crores imported to the country having submitted forged documents to Sri Lanka Customs was one of the most outstanding detections carried out by the officers attached to the Law Enforcement Division A case was filed in this regard and a fine of Rs350000 was imposed by the Magistrate Courts Negombo

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

31

Tabl

e 6

1 ndash

Det

ails

of D

etec

tions

Dis

tric

t

Exc

ise

Ord

inan

cePo

ison

sOpi

um a

nd D

ange

rous

Dru

gs

Ord

inan

ceTo

bacc

o Ta

x A

ctN

atio

nal A

utho

rity

Act

on

Tob

acco

and

Alc

ohol

Total Noof Detections

UMA

PUML

PUDS

P of U

UST

UPT

UPA

USA

USFL

Cocane

Cannabis

Heroine

Other Narcotic

Drugs

Contraband Cigarettes

Other Tobacco Related

Selling Cigarettes to persons

under age of 21 yrs

Smoking in Public Places

Col

ombo

381

1054

1

461

144

258

202

1736

434

1921

867

00

4220

Kal

utar

a

114

149

1570

623

587

40

6519

096

240

22

00

3160

Gam

paha

98

331

05

921

215

320

51

384

676

418

16

019

150

40K

andy

3215

1165

29

414

286

269

063

112

118

474

5161

431

16M

atal

e

23

3120

0

1210

50

512

80

53

022

10

053

5N

uwar

a- E

liya

3

114

29

120

046

516

40

258

160

085

206

1181

Kur

uneg

ala

204

3133

66

759

432

680

100

525

5422

1930

4054

Putta

lam

791

1358

33

666

07

900

206

180

039

564

7927

3190

Bad

ulla

7

928

4

180

361

012

729

60

30

37

1189

013

81M

onar

agal

a

96

265

316

252

217

736

081

60

050

039

942

Gal

le

21

513

410

91

1637

44

249

644

767

53

101

00

2822

Mat

ara

1521

923

3

031

021

123

40

62

00

048

099

9H

amba

ntot

a

1918

412

10

439

016

815

20

102

50

131

84

1045

Rat

hnap

ura

61

153

1203

7

332

6218

042

55

5025

354

1729

Keg

alle

95

1813

65

709

025

00

60

01

20

4116

32A

nura

dhap

ura

471

117

95

3425

323

960

107

301

911

08

2616

Polo

nnar

uwa

3612

419

0

10

4250

030

00

11

03

595

Jaffn

a9

29

58

711

551

175

03

00

162

850

147

143

3090

Vavu

nia

0

03

17

511

00

353

05

00

36

154

5755

1M

anna

r

10

2

623

018

100

130

00

1929

170

291

Kill

inoc

hchi

7

096

99

253

02

00

00

019

960

457

6M

ulai

thiv

u3

220

1

018

92

33

03

00

388

028

483

Bat

icol

a6

437

51

40

998

02

00

125

351

216

606

Am

para

00

10

5627

211

659

036

62

539

624

67

1112

Trin

com

alee

180

332

0

710

2997

012

00

314

2724

645

Nar

cotic

- Uni

t

00

4

00

00

142

466

622

16

00

011

15B

SO25

129

1631

4

240

690

304

017

13

91

00

2586

Tot

al 1

814

83

9 2

122

4 9

1

760

5

502

3

1 2

450

323

0

212

361

6

217

1

48

21

39

1

331

10

36

1

866

4

931

2

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

32

Note- Definitions of Acronyms used in the Table 61UMA= Unlawful Manufacture of ArrackPUML= Possession of Unlawfully Manufactured LiquorPUDS= Possession of Unlawfully Distilled SpiritP of U= Possession of UtensilUST= Unlawful Sale of ToddyUPT= Unlawful Possession of ToddyUPA= Unlawful Possession of ArrackUSA= Unlawful Sale of ArrackUSFL= Unlawful Sale of Foreign Liquor

62 Legal DivisionLegal Division operated under the direct supervision of the Additional Commissioner General of Excise (Revenue Policies amp Administration)

Scope of this Division includes supplying and forwarding required information pertaining to cases filed by licensees and Excise Officers to the Attorney Generalrsquos Department appearing before the Courts for such cases representing the Commissioner General of Excise and rendering legal assistance for notifications circulars rules and regulations issued by the order of Commissioner General of Excise

Moreover it works in collaboration with the Attorney Generalrsquos Department Legal Draftsmenrsquos Department and other relevant institutes and departments and take necessary actions related to legal issues of regional excise stations and licensed premises

Table 62 ndash Classification of Cases

Classification of Cases Noof Cases in 2018

Supreme Court Cases 05

Appeal Court Cases 07

63 Bureaus of Excise Special OperationsNarcotic Unit Colombo has been established for controlling narcotic drugs covering the whole island and the Special Operation Bureau Colombo has also been established for detection of islandwide illegal liquor and drugs as well as the discrepancies of licensees and taking actions against them In addition to the above four other special operations bureaus

have been established in CentralNorth Western Southern and North Central Provinces All these units operate under the supervision of the Commissioner General of Excise Commissioner of Excise (Law Enforcement) and the Deputy Commissioner of Excise (Law Enforcement)

bull Excise Narcotic Law Enforcement Unit

The Narcotics Unit which was established in November 1985 for the purpose of enforcing the Law under the Poisons Opium and Dangerous Drugs Ordinance has been operating in No 15 Park Avenue Colombo 08 since 10032016

1115 detections have been carried out by the Narcotics Unit during the year 2018 out of which 1091 detections were on narcotic drugs while 622 detections were on Heroine and 466 detections on Ganja Cannabis In addition to the above 03 detections on other drugs18 detections under the Excise Ordinance and 06 detections under Tobacco Tax Act have been carried out Rs 68 Million has been charged as fines for the cases filed in the High Courts and the Magistrate Courts with respect to the above raids

bull Special Operations Bureau (Colombo)

This Bureau which functions as a Unit of curbing all excise crimes in the island based on complaints received to the Commissioner General of Excise from the general public has carried out 2586 detections and the Rs232 million of fines have been collected 73 Technical Crime Reports have been submitted by this Bureau related to violation of conditions by licensed premises within the year and a composition fee of Rs15 million has been accumulated to the government by the end of the year 2018

bull Special Operations Bureau - (Central Province)

A total sum of Rs80 million has been earned to the Government by this unit as fines having conducted 1632 successful raids including 26 raids on narcotic drugs and illicit liquor distillation

This bureau has submitted 02 Technical Crime Reports with respect to the violations of conditions by licensed

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

33

premises and added Rs 60000 to the excise income by the end of the year 2018

bull Special Operations Bureau - (Southern Province)

Southern Provincial Special Operations Bureau is established in Galle for carrying out operations in the Southern Province

This unit has been able to carry out 1394 successful detections during the year under review and add Rs72 million worth fines to the Government having filed cases against them

In addition to the aboveit has been able to bring in a composition fee of Rs12 million through 21 Technical Crime Reports pertaining to violations of conditions by licensed premises

bull Special Operations Bureau - (North Central Province)

North Central Provincial Special Operations Bureau

which is located in Anuradhapura city for conducting its operations in Northern amp North Central Province

This unit has been able to carry out 1338 detections during the year under review and charged Rs100 million as fines through cases filed based on said detections

bull Special Operations Bureau - (North Western Province)

North Western Provincial Special Operations Bureau is located in Kurunegala City

This unit has been able to carry out 1607 successful raids during the year under review It has earned Rs108 million worth fines having filed cases based on these detections Further Rs 02 million has been accumulated to the government as composition fees having submitted 12 Technical Crime Reports against licensed premises which have breached excise conditions

Cha

pter

6 |

Law

Enf

orce

men

t

Excise Department of Sri Lanka | Performance Report - 2018

34

Tabl

e 6

3 ndash

Det

ails

of D

etec

tions

Car

ried

Out

by

the

Spec

ial O

pera

tions

Bur

eaus

Uni

t

Exc

ise

Ord

inan

ce

Pois

onsO

pium

an

d D

ange

rous

D

rugs

O

rdin

ance

Toba

cco

Tax

Act

Nat

iona

l A

utho

rity

Act

on

Tob

acco

and

A

lcoh

ol

Total Noof Detections

UMA

PUML

PUDS

P of U

UST

UPT

UPA

USA

USFL

Cocane

Cannabis

Heroine

Other Narcotic Drugs

Contraband Cigarettes

Other Tobacco Related

Selling Cigarettes to persons under

age of 21 yrs

Nar

cotic

- -

4 -

-

-

-

-

14

466

622

3 6

- -

-

1115

SO

B(C

entra

l)26

411

01 -

2521

01

4519

212

50

81

00

1632

SO

B (

NW

P)

9311

1344

- 0

310

537

3827

49

80

016

07

SO

B(S

outh

ern)

90

7847

9 -

382

417

544

125

210

50

00

1394

SO

B(N

CP)

19

31

966

- 49

63

973

245

06

20

013

38

SO

B(C

olom

bo)

251

29

163

1 -

4 24

0 6

90

304

17

1 3

9 1

- -

2586

Tota

l65

3

123

5

525

- 8

1 56

9 14

32

4 1

061

582

662

20

43

12

- -

967

2

Not

e-

Def

initi

ons o

f Acr

onym

s use

d in

the

Tabl

e 6

3U

MA

= U

nlaw

ful M

anuf

actu

re o

f Arr

ack

PUM

L= P

osse

ssio

n of

Unl

awfu

lly M

anuf

actu

red

Liqu

orPU

DS=

Pos

sess

ion

of U

nlaw

fully

Dis

tille

d Sp

irit

P of

U=

Poss

essi

on o

f Ute

nsil

UST

= U

nlaw

ful S

ale

of T

oddy

UPT

= U

nlaw

ful P

osse

ssio

n of

Tod

dyU

PA=

Unl

awfu

l Pos

sess

ion

of A

rrac

kU

SA=

Unl

awfu

l Sal

e of

Arr

ack

USF

L= U

nlaw

ful S

ale

of F

orei

gn L

iquo

r

Cha

pter

6 |

Law

Enf

orce

men

t

Chapter 7

7 Revenue Operations Division

71 Introduction72 Information Technology Division 73 Revenue Operations Division74 Types of Excise Licenses 75 Excise Licenses which operated in the year 2018

Excise Department of Sri Lanka | Performance Report - 2018

36

71 IntroductionRevenue Operations Division is operated by two Deputy Commissioners of Excise under the supervision of the Commissioner General of Excise and the Deputy Commissioner of Excise (Revenue Operations and Law Enforcement) VizDeputy Commissioner of Excise (Revenue Licenses) and Deputy Commissioner of Excise (Supply Chain Regulations amp IT)

72 Information Technology UnitThis unit has been established under Deputy Commissioner of Excise (Supply Chain Regulations amp IT)

This unit extends its assistance to monitor and maintain the software system (LRARS) which operates in the license division for registration and issuing of liquor licenses and thereby contributes to provide customers a faster service

Further updating and maintaining the official web site is one of the key roles of the IT division and the website is being redesigned with the intension of providing a higher customer service

Feeding data to the software pertain to payment of rewards to the officers serving in the Department and obtaining relevant reports are done by this unit and Rs82466139 of reward allowances for officers have been calculated with computer assistance for Rs 133474335 of composition fees charged with respect to 4952 Technical Crime Reports and submitted to the Accounts Division for the year 2018

In addition to the above IT Unit extends its services by way of identifying the IT requirements of the Department gathering relevant information assisting the Technical Evaluation Committees and by resource contribution for IT training courses

Necessary measures are being taken to obtain IT assistance to the Department under the Public Sector Efficiency Strengthing Project (PSESP) which is implemented by the World Bank and the Europian Union Approval of the Ministry of Finance has been granted to receive an IT Solution to the Excise Department and the consent has been expressed by the Information amp Communication Technology Agency

to render the required consultancy and resources for this endeavor Accordingly as the initial phase of the above a web interface has been created by our department for the RAMIS Project implemented by the Department of Inland Revenue

73 Revenue Operations UnitThis Division operates under the supervision of the Deputy Commissioner of Excise (Revenue Licenses) It carries out tasks related to granting approval to Divisional Secretaries to issue licenses for selling liquor directly issuing licenses for liquor manufactories distilleries storeswarehouses and vinegar manufactories issuing new licenses annual renewals and related tasks granting approval for all activities of the liquor industry including manufacturing of liquor and issuing of spirits In addition to above it issues all island liquor transport permits and also maintains files pertain to all liquor licenses

74 Types of Excise LicensesTypes of Excise licenses issued by this Department-

FL 1 Licence to manufacture malt liquorFL 1 A Licence to manufacture country

made foreign liquorFL1 B Licence to manufacture milk punch

andor wineFL1 C Licence to manufacture country

made foreign spirits from spirits distilled from the coconut or any of its products other than toddy

FL 3 Wholesale Licence for liquorFL 4 Retail Licence for liquorFL 5 Foreign Liquor Tavern License FL 7 Hotel LicenceFL 8 Hotel Bar LicenceFL 9 Entertainment Bar Licence for

CinemasFL 10 Railway Restaurant LicenceFL 11 Restaurant LicenceFL 12FL 13

Rest House LicenceProprietary Club License

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

37

FL 13 A Members only ClubsSocial Club Licence

FL 14 Occasional LicenceFL 15 Supplementary Licence to extend the

hours of saleFL 16 Auctioneerrsquos LicenceFL 17 Rectified Spirits LicenceFL 18 Medicated Wine Licence

FL 22 A Licence for retail sale of Beer Ale Stout and Wine

FL 22 B Licence for consumption of Beer Ale Stout and Wine at the premises

Special Licence issued under the Excise Notification 936

Licence for Storage and Warehouses

Licence for distributing (Manufacturersrsquo Wholesale) ArrackBeerForeign liquor

Licences for manufacturing Industrial Products usingEthyl Alcohol

Licence for selling wine spirits

Licence for the importation and possession of non- potable spirit

Licence for manufacturing amp selling processed Molasses Palmyra Special Coconut Arrack and or for manufacture amp issue to the wholesale outlets

Distillery License

License to manufacture Vinegar

License for bottling toddy

License to collect toddy

License for bottling

License for production and sale of fermented toddy

License for exporting liquor

License for importing foreign liquor

License for Toddy Taverns sold by Tender

License for importing foreign liquor

License for manufacturing tea cider

Toddy and Arrack licence for Estate Canteens

Special Three year approval for hotels (Boutique Villas)

Auxiliary Licenses

bull License for selling Arrack (AFL 1AFL2 AFL3 AFL4)bull License for selling bottled toddy

75 Excise Licenses issued amp operated in the year 2018

Table 71 Number of Distillery and Manufactory Licenses operated in the financial year of 2018

Table 72 Number of foreign liquor Licenses operated in the financial year of 2018

Table 73 Number of foreign liquor Licenses operated in the financial year of 2018

Table 74 New Licenses issued from 2006 to 2018

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

38

Tabl

e 7

1 N

umbe

r of

Dis

tille

ry a

nd M

anuf

acto

ry L

icen

ses O

pera

ted

in th

e Fi

nanc

ial Y

ear

of 2

018

Dis

tric

tL

icen

ses

for

Spir

it D

istil

leri

es

Lic

ense

s fo

r Arr

ack

Man

ufac

tori

es

Lic

ense

s for

Cou

ntry

m

ade

fore

ign

liquo

r m

anuf

actu

ring

lice

nses

Lic

ense

s for

m

anuf

actu

ring

med

icin

al

prep

arat

ions

incl

udin

g E

au-d

e-co

logn

e

Lic

ense

s fo

r Vin

egar

M

anuf

acto

ries

Bee

r M

anuf

actu

ring

L

icen

ses

AM

06G

rand

To

tal

Col

ombo

16

223

--

1244

Gam

paha

27

47

-1

1031

Kal

utha

ra4

53

31

-4

20K

andy

13

11

--

915

Mat

ale

--

--

--

--

Nuw

araE

liya

--

--

--

55

Gal

le-

--

--

-5

5M

atar

a-

-2

--

--

2H

amba

ntot

a-

--

--

-3

3Ja

ffna

33

--

--

410

Man

nar

--

--

--

--

Vavu

niya

--

--

--

33

Kili

noch

chi

--

--

--

--

Bat

tical

oa-

--

--

-5

5A

mpa

ra1

--

--

--

1Tr

inco

mal

ee-

--

--

-3

3K

urun

egal

a1

1-

--

16

9Pu

ttala

m1

1-

--

-5

7A

nura

dhap

ura

--

--

--

77

Polo

nnar

uwa

--

--

--

11

Bad

ulla

-2

--

--

68

Mon

arag

ala

2-

--

--

-2

Rat

hnap

ura

--

--

--

66

Keg

alle

--

--

--

--

Mul

laiti

vu-

--

--

--

-To

tal

1628

1234

12

9418

7

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

39

Tabl

e 7

2 N

umbe

r of

For

eign

Liq

uor

Lic

ense

s Ope

rate

d in

the

Fina

ncia

l Yea

r of

201

8

Distr

ict

Fore

ign

Liqu

or

whole

sales

lic

ence

s FL-

3

Fore

ign

Liqu

or R

etail

licen

ses F

L-4

Fore

ign L

iquo

r Ta

vern

Lice

nse

FL-5

Hotel

Li

cens

es

FL-7

Hotel

bar

Lice

nses

FL-

8En

terta

inm

ent

bar l

icens

es F

L-9

Railw

ay

resta

uran

t FL

-10

Resta

uran

t FL

-11

Rest

Hous

e FL

-12

Prop

rieta

ry

Club

Li

cens

e-FL

13

Mem

bers

On

ly Cl

ub

licen

ses

FL13

A

Recti

fied

sprit

s lic

ense

FL

-17

Gra

nd

Tota

l

Col

ombo

2119

53

8316

906

0121

22

142

-73

5G

ampa

ha10

119

-93

113

3-

893

-2

143

3K

alut

hara

224

144

725

-13

5-

1-

167

Kan

dy1

793

5773

1-

264

16

125

2

Mat

ale

-27

-32

36-

-12

1-

1-

109

Nuw

araE

liya

111

25

2629

1-

243

-3

-20

4G

alle

349

-82

82-

-25

1-

2-

244

Mat

ara

-32

-30

293

-14

3-

8-

119

Ham

bant

ota

117

-22

213

-2

1-

--

67Ja

ffna

230

-10

11-

-10

--

5-

68M

anna

r-

4-

22

--

31

-1

-13

Vavu

niya

-11

-5

61

-4

1-

--

28K

ilino

chch

i-

--

22

--

--

--

-4

Bat

tical

oa1

22-

1214

--

71

--

-57

Am

para

121

-11

11-

-5

1-

1-

51Tr

inco

mal

ee1

13-

1419

2-

7-

--

-56

Kur

uneg

ala

156

-23

232

-23

4-

--

132

Putta

lam

-33

211

113

-8

4-

1-

73A

nura

dhap

ura

246

-30

32-

-5

1-

--

116

Polo

nnar

uwa

-16

-18

20-

-6

1-

--

61B

adul

la1

50-

3130

1-

193

-2

-13

7M

onar

agal

a-

24-

1819

--

72

-1

-71

Rat

hnap

ura

161

-12

194

-15

31

--

116

Keg

alle

-37

-17

173

-15

1-

2-

92M

ulla

itivu

-1

-2

2-

-3

--

--

8To

tal

4910

8014

705

862

381

554

463

782

3413

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

40

Tabl

e 7

3 N

umbe

r of

fore

ign

liquo

r L

icen

ses o

pera

ted

in th

e fin

anci

al y

ear

of 2

018

Dis

tric

t

Bee

r A

le S

tout

an

d w

ine

licen

se

for

reta

il sa

le

22A

Bee

r A

le S

tout

an

d w

ine

licen

se fo

r co

nsum

ptio

n in

the

prem

ises

22B

Spec

ial T

hree

Ye

ar A

ppro

val f

or

Bou

tique

Vill

as

Est

ate

Can

teen

Se

lling

Arr

ack

Todd

y Ta

vern

Lic

ense

s

Est

ate

Can

teen

Se

lling

Tod

dy

Bot

tled

Todd

y M

anuf

acto

ry

Lic

ense

s

Arr

ack

Who

lesa

le

licen

ses

Gra

nd

Tota

l

Col

ombo

3018

21-

--

--

69G

ampa

ha43

428

--

--

-93

Kal

utha

ra8

89

-1

1-

431

Kan

dy15

135

-2

2-

-37

Mat

ale

912

7-

--

--

28N

uwar

aEliy

a16

45

-5

--

-30

Gal

le5

1713

--

--

-34

Mat

ara

11

5-

--

--

7H

amba

ntot

a-

46

--

--

111

Jaffn

a-

-2

--

--

-2

Man

nar

11

--

24-

--

26Va

vuni

ya3

--

-41

--

-44

Kili

noch

chi

--

--

50-

--

50B

attic

aloa

92

12-

6-

-3

32A

mpa

ra-

--

--

--

--

Trin

com

alee

21

3-

3-

-1

10K

urun

egal

a16

4-

-5

--

-25

Putta

lam

157

2-

24-

--

48A

nura

dhap

ura

25

2-

1-

-1

11Po

lonn

aruw

a4

2-

--

--

-6

Bad

ulla

162

--

25

--

25M

onar

agal

a7

6-

--

--

-13

Rat

hnap

ura

25

-2

22

--

13K

egal

le5

5-

--

--

-10

Mul

laiti

vu-

--

-24

--

-24

Tota

l20

915

910

02

190

10-

1067

9

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Excise Department of Sri Lanka | Performance Report - 2018

41

Table 74 - New Licenses issued from 2006 to 2018

Year Number of New Licenses issued

2006 35

2007 42

2008 36

2009 40

2010 51

2011 41

2012 55

2013 62

2014 83

2015 52

2016 38

2017 10

2018 74

Cha

pter

7 |

Rev

enue

Ope

ratio

ns D

ivis

ion

Chapter 8

8 Excise Duties on Locally Manufactured Liquor Spirits Tobacco amp Cigarettes

81 Introduction82 List of Licensed Liquor Manufacturers83 List of Liquor Manufacturers with Suspended Licenses 84 List of Licensed Distilleries 85 List of Licensed Stores and Warehouses 86 List of Licensed Vinegar Manufacturers 87 List of Excise Licensees for Manufacturing Industrial Products88 Liquor Production and Tax Income in 201889 Spirit Manufacturing issuing in 2018 810 Tobacco Tax811 Income Analysis

Excise Department of Sri Lanka | Performance Report - 2018

44

81 Introduction

Calculation of liquor tax income and operating the relevant computer data as well as maintenance of reports data and documents pertaining to liquor manufactories warehouses and distilleries are carried out by the Revenue Division under the supervision of the Commissioner General of Excise and the Deputy Commissioner of Excise (Revenue and License)

Liquor manufactories warehouses and distilleries toddy taverns and vinegar manufactories operate under full supervision of the Excise Department Local liquor (Arrack) Country Made Foreign Liquor Wine Sake Bottled Toddy and Beer are manufactured in manufactories Arrack and foreign liquor are considered as hard liquor while toddy wine and beer are considered as soft liquor

Ethyl Spirits are manufactured in Distilleries the spirits manufactured in Sri Lanka are categorized as Rectified Spirits Coconut Spirits and Palmyrah Spirits Coconut and Palmyrah Spirits are distilled from Coconut and Palmyrah toddy while rectified spirits are distilled in Sevenagala and Palwatta Distilleries from Molasses which is a byproduct of sugar production

Rectified spirits are manufactured using the byproduct which is produced in the process of manufacturing Sake with corn starch as the base Further Ethyl Spirits are imported for liquor manufacturing and for industrial purposes

05 liquor manufactories namely Seeduwa Bandarawatta Seeduwa new warehouse Kalutara warehouse No01 Nawayalathenna Warehouse and Badulla warehouse operated under Distilleries Company of Sri Lanka (Pvt) Ltd and 02 manufactories namely Walisara and Aluthgama operated under WMMendis Company In addition to above 16 liquor manufactories are being operated in Sri Lanka at present

82 List of Licensed Liquor Manufacturers

I Distilleries Company of Sri Lanka Ltd 110 Norris Canal Road Colombo 10

II Rockland Distilleries LtdNo16024 Kirimandala Mawatha Colombo 05

III International Distillers Ltd Kotalawala Kaduwela

IV WM Mendis amp Company Ltd Welisara Ragama

V Periceyl Company (Pvt) Ltd No 110 Norris Canal Road Colombo 10

VI V A Distilleries (Pvt) LtdNo324High LevelRoad Galagedara Padukka

VII Acme Lanka Company LtdNo731 Old Road Hanwella

VIII Classic Distilleries (Pvt) Ltd No565 Mihindu MawathaMalambe

IX Manori Lanka Company (Pvt) Ltd No2771 Jayamalapura Gampola

X Nippon Expo Company Ltd No 152 Nagahakandawatta Palugama Dompe

XI Randenigala Distilleries Ltd No 25586 Korathota Kaduwela

XII Sri Lanka Distilleries Ltd Mestiya Wadduwa(No operation in 2016)

XIII Scotland Distilleries Company Ltd Passara Road Vineethagama Badulla

XIV Thikkam Distilleries Wadamarachchi Palmyrah Coconut Development Society Alwai Point Pedro (No operation in 2016)

XV Uva Glen Company (Pvt) Ltd Millewa Moragahahena

XVI Valikamam Distilleries Walikamam Palmyrah Coconut Development Society Navali Maipay

XVII Varani Distilleries Ltd Thenmaarachchi Palmyrah Coconut Development Society Point Pedro RoadWarani

XVIII Synergy Hotel amp Holdings (Pvt) Ltd Payagala

XIX Royal Casks (Pvt) Ltd Galagedara PadukkaXX Asia Pacific Brewery (Lanka) Ltd

MawathagamaXXI Lion Brewery Ltd No 254 Colombo Road

BiyagamaXXII Hingurana Distilleries (Pvt) Ltd

Samanabadda ThittapattaraXXIII Randiya Marketing Services (Pvt) Ltd No

7 Morukkuliya Mawatha Dankotuwa

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

45

83 List of Liquor Manufacturers with Suspended License

I Wayamba Distilleries (Pvt) Ltd ndash Malkaduwawa Kurunegala

84 List of Licensed Distilleries I Distilleries Company of Sri Lanka PLC

Seeduwa11 Seeduwa Distillery - Seeduwa12 Beruwala Distillery - Beruwala

II WM Mendis amp Company Ltd - Aluthgama

III Sri Lanka Distilleries Mestiya Wadduwa

IV Rockland Distilleries - Marawila

V Acme Distilleries - Wijeratna Watta Dummalasooriya

VI Palwatta Distilleries - Palwatta

VII Sewanagala Distilleries ndash Sewanagala

VIII Royal Casks Distillerie-s Galagedara

IX Varani Distilleries-Thenmaarachchi Palmyrah Coconut Development Society

X Walikamam Palmyrah Coconut Development Society

XI Hingurana Distillery Korambe Dompe

XII Cooperative Distillery - Payagala

XIII Thikkam Distillery - Wadamarachchi Palmyrah Coconut Development Society- Point Pedro

XIV Galoya Plantation Ltd- Ampara

85 List of Licensed Stores and Warehouses

01 Distilleries Company of Sri Lanka PLC i Seeduwa Old Warehouse ii Seeduwa Warehouse No03 iii Kalutara Warehouse No02 iv Mirishena Warehouse v Thekkawatta Warehouse vi Nawayalathenna Warehouse

02 W M Mendis amp Company Ltd - i Walisara Warehouse ii Moragalla Warehouse

03 Periceyl Company (Pvt) Ltd Nawayalathenna Warehouse

04 Rockland Distilleries i Marawila Warehouse ii Thittapattara Warehouse

05 International Distilleries- East India Warehouse Kothalawala Kaduwela

06 Walikamam Palmyrah Coconut Development Society- Walikamam Warehouse

07 Wadamarachchi Palmyrah Coconut Development Society - Thikkam Warehouse

08 Thenmaarachchi Palmyrah Coconut Development Society- Warani Warehouse

86 List of Licensed Vinegar Manufacturers I CDFonseka amp Sons (Pvt) Ltd - Eluwila

Panadura

II Yasara Vinegar ManufacturersndashVimal Vila Siripathi Para Kaluwamodara Aluthgama

III Anuja Vinegar ManufacturersndashPitahena Beruwala

IV Ranviru Vinegar ndash Kande Vihara RoadKaluwamodara Aluthgama

V Sudu Pol Vinegar - Aluthgama Kaluwamodara

VI RGMarketing Vinegar Manufacturers-Darga Town

VII Saviya Vinegar Manufacturers- Payagala

87 List of Excise Licencees for Manufacturing Industrial Products

i International Cosmetics (Pvt) Ltd No146 Dawson Street Colombo

ii Ansell Lanka Pvt Ltd Biyagama Export Processing Zone Biyagama

iii Interfarm (Pvt) Ltd Madapatha Street Piliyandala C

hapt

er 8

| E

xcis

e D

utie

s on

Loc

ally

Man

ufac

ture

d L

iquo

r Sp

irits

Tob

acco

amp

Cig

aret

tes

Excise Department of Sri Lanka | Performance Report - 2018

46

iv Plant Lipids (Pvt) Ltd No60 Sir Anagarika Darmapala Mawatha Colombo 03

v Astern Ltd No688 Galle Road Ratmalana

vi 609 Manufactures No117 Darmapala Mawatha Baddegama Pita Kotte

vii Naturersquos Beauty Creations No643 Kidelpitiya Puswelhena Millawa Horana

viii HDDESExtracters (Pvt)Ltd No309 Jayantha Weerasekara Mawatha Colombo 10

ix Beauty Expert (Pvt) Ltd No73 2nd Floor Majestic City Colombo 04

x Department of Indigenous Medicines Colombo Municipal Council Maradana Colombo -10

xi Sri Lanka Ayurvedic Drugs Corperation No94 Old Kotte Road Navinna Maharagama

xii Hemas Manufacturing LtdNo36 Bristol Street Colombo -01

xiii Ceylon Cold Stores No01 Justice Akbar Mawatha Colombo -10

xiv Pilapitiya Ayurvedic Manufactures Amupitiyahena Kuda Oduwa Hoarana

xv Tropic Fishery (Pvt) LtdNo161 Tammita Street Negambo

xvi FDKLanka Drugs Company Ring Road 2nd Phase Export Processing Zone Katunayake

xvii Bimal Herbal (Pvt) Ltd No02 Abaya Road Kolonnawa

xviii Harumi Holdings (Pvt) Ltd Poruwathanda Horana

xix CBLFoods International (Pvt) Ltd POBox 01 Habarakada Road Ranala

xx PBMorawaka and Sons Kottawa Pannipitiya

xxi Goya Medicines (Pvt) Ltd No45 D7 Kahatagahawatte Meegoda

xxii MSJIndustries Lanka (Pvt) Ltd No16

Aluth Mawatha Colombo 15

xxiii Siddhalepa Ayurvedic Hospital No106A Templers Road Mount Lavinia

xxiv Swarna Herbal Products Udumpitigama Dompe

xxv State Pharmaceutical Corporation No11 Sir John Kotalawala Mawatha Kandawalawatte Ratmalana

xxvi Unilever Sri Lanka Limited No258 Vincent Perera Mawatha Colombo -14

xxvii Link Natural Products (Pvt) Ltd No199 Kew Road Colombo 02

xxviii Eastern Pharmaceuticals Kirinda Puhulwella

xxix Eastern Pharmaceuticals (Ayurvedic) Kirinda Puhulwella

xxx Deepani Enterprises No53 IDB Pallekelle

xxxi Swadeshi Industrial Works PLCNo57 Colombo Road Kandana

xxxii Hemsons International (Pvt) Ltd Hemas Building No36 Bristle Street Colombo 01

xxxiii Majestic Food amp Chemists Exports (Pvt) Ltd No337 Damukanda Dompe

xxxiv Sithumina Industries No6525 Nawala Rajagiriya

xxxv Fonterra Sri Lanka New Kandy Road Biyagama

xxxvi Welcome Chemicals (Pvt) Ltd Sedawatta Road Wallampitiya

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

47

88 Liquor Production and Tax Income in 2018Rs 3300= per Proof litter was charged as the Excise Tax in the year 2018

Table 81 Molasses Arrack

Liquor Manufacturer

From January 1st to December31st

Quantity (Absolute Litres)

Tax Income(Rupees)

International Distilleries Ltd 448385923 1479673546

Perecyl Ltd 19938340 65796522

Manori Lanka Ltd 4875548 16089308

Randenigala Distilleries Ltd 5106056 16849984

Uva Glen (Pvt) Ltd 18101652 59735451

Classic Distilleries (Pvt) Ltd 16690330 55078089

WM Mendis amp Co Ltd 205936110 679589163

Rockland Distilleries (Pvt) Ltd 411154401 1356809523

Nippon Expo Ltd 13201222 43564032

Royal Casks (Pvt) Ltd 91861615 303143329

V A Distilleries (Pvt) Ltd 35334559 116604044

Scotland Distilleries Ltd 50065430 165215919

Total 1320651190 4358148910

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

48

Table 82 Coconut amp Processed Arrack

Liquor Manufacturer

Coconut amp Processed

Quantity (Absolute Litres)

Tax Income(Rupees)

Distilleries Company of Sri Lanka Ltd 936181408 3089398646

WM Mendis amp Co Ltd 85187181 281117697

International Distilleries Ltd 240729356 794406874

Rockland Distilleries Ltd 616731600 2035214280

Manori Lanka (Pvt) Ltd 17386673 57376020

Nippon Expo Ltd 3217507 10617773

Randenigala Distilleries Ltd 2391521 7892019

Acme Lanka Ltd 223123303 736306899

Scotland Distilleries Ltd 84924 280249

Classic Distilleries (Pvt) Ltd 2687238 8867885

Total 2127720710 7021478342

Table 83 Special Arrack

Liquor ManufacturerSpecial

Quantity (Absolute Litres)

Tax Income(RsCts)

Distilleries Company of Sri Lanka Ltd 15954072800 52648440240

Perecyl Co Ltd 463507620 1529575146

WM Mendis amp Company Ltd 224434425 740633602

International Distilleries Ltd 1072926834 3540658552

Rockland Distilleries Ltd 219612092 724719903

Uva Glen Pvt Ltd 108195333 357044598

V A Distilleries (Pvt) Ltd 324655171 1071362064

Nippon Expo Ltd 112135554 370047262

Randenigala Distilleries CoLtd 63093413 208208262

Acme Lanka Company Ltd 669228774 2208454954

Synergy (Pvt) Ltd 47034243 155213001

Scotland Distilleries Ltd 85937181 283592697

Hingurana Distilleries Ltd 528229621 1743157749

Classic Manufaturers 13142495 43370233

Manori Lanka (pvt) Ltd 9912731 32712012

Total 19896118290 65657190275Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

49

Table 84 Palmyrah Arrack

Liquor ManufacturerPalmyrah

Absolute Litres Tax Income(Rupees)

Thikkam Distillery 7805175 25757077

Valikamam Distillery 25077664 82756291

Varani Distillery 8319381 27453957

Scotland Distilleries Company 427842 1411878

Total 4163006 137379203

Table 85 Country Made Foreign Liquor

Liquor ManufacturerCountry Made Foreign Liquor

Absolute LitresTax Income

(Rupees)

Higurana Distilleries 12888811 42533076

Pericyl Company (Pvt) Ltd 486468740 1605346842

WM Mendis amp CoLtd 52395516 172905202

International Distilleries Ltd 707755567 2335593371

Rockland Distilleries (Pvt) Ltd 522576478 1724502377

VADistilleries (Pvt) Ltd 52034983 171715443

Nippon Expo 421872 1392177

Total 1834541970 6053988488

Table 86 Malt Liquor (Beer) Production Alcohol Percentage Below 5

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Asia Pacific Brewery Lanka Ltd(Heineken Lanka)

105403954 252969489

Lion Brewery Ltd 1424184047 3418041713

Total 1529588000 3671011202

Table 87 Malt Liquor (Beer) Production Alcohol Percentage Above 5

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Asia Pacific Brewery Lanka Ltd(Heineken Lanka)

1508476520 3620343648

Lion Brewery Ltd 8219872582 19727694196

Total 9728349102 23348037844

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

50

Table 88 Wine Production

Liquor Manufacturer Quantity(Absolute Litres)

Tax Income(RsCts)

Lanka Wine Company-Local 3842117 9221080

Total 3842117 9221080

Table 89 Sake Production

ManufacturerFrom January 1st to December31st

Quantity (Bulk Litres) Tax Income (Rupees)

Royal Casks (Pvt) Ltd 182960316 18296031

In the year 2018 Tax on Sake production has been calculated per proof litre basis

bull Bottled Toddy Production

Table 810 List of Bottled Toddy Manufacturers Production and Tax Income

Manufacturer Quantity (Bulk Litres) Tax Income (Rupees)

Wayamba Super Bottled Toddy -Madampe - - Eagle Bottled Toddy - Madampe 404685000 20234250 Singha Bottled Toddy - Madampe 479240300 23962015 Manori Lanka BottledToddy- Madampe - - Nemta Bottled Toddy - Madampe 382855000 19142750Golden Eagle - Madampe - - New Manori Lanka- Madampe 744265000 37213250 TSR Bottled Toddy -Marawila 487380000 24369000 TSR (New) Bottled Toddy Manufactory - - Horse Power Bottled Toddy -Marawila - - Shooting Star Bottled Toddy -Marawila 465980000 23299000 Commander Bottled Toddy -Marawila - - Camel Bottled Toddy -Colombo 11730000 586500 Three Lion Bottled Toddy -Badulla 470739750 23536987 AMP Bottled Toddy-Kochchikade - - New Commander Bottled Toddy -Chilaw 36650000 1832500 Jaffna Palm Development Co-operative 27197500 1359875 Welanei Palm Development Co-operative - - AriyalaiPalm Development Co-operative - - Kopai Palm Development Co-operative 63808750 3190437 Chankanei Palm Development Co-operative 77811875 3890593 Manipai Bottled Toddy Manufactory 29483125 1474156 Pandatiarippu Palm Development Co-operative 55147500 2757375 Kayts Palm Development Co-operative 41240000 2062000 Kareinagar Palm Development Co-operative 50416875 2520843 Valikamam Bottled Toddy Manufactory 46213125 2310656

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

51

Chavakachcheri Palm Development Co-operative 87113125 4355656 Kodikamam Palm Development Co-operative 90213125 4510656 Warani Palm Development Co-operative 41600625 2080031 Chunnakam Palm Development Co-operative 96510125 4825506 Kondavil Bottled Toddy Manufactory 50653125 2532656 Thellipalai Bottled Toddy Manufactory 74679375 3733968 Atchuvely Bottled Toddy Manufactory 38704375 1935218 Point Pedro Palm Development Co-operative - - Karaveddi Bottled Toddy Manufactory - - Kilinochchi Bottled Toddy Manufactory 361238125 18061906 Thunukkai Bottled Toddy Manufactory 117053750 5852687 Pudukudiriruppu Bottled Toddy Manufactory 100830625 5041531 Mullai West Bottled Toddy Manufactory 81875000 4093750 Mullai East Bottled Toddy Manufactory 52898125 2644906 Poonagari Bottled Toddy Manufactory 90720000 4536000 Total 5158933300 257946658

89 Production Issuing of Spirits in 2018

bull Production of Spirits distilled from Coconut Toddy

Table 8 11 Quantity of Spirits distilled from Coconut Toddy

Distillery Quantity of Pure Toddy Received for Distillation

Quantity of Spirits Manufactured (Absolute Litres)

Acme Lanka Distillery 3456144800 239296900

Mendis Distellery- Moragalla 1986375300 152070000

Beruwala Distillery 3275181000 250883300

Cooperative Distillery 1653037500 113291400

Mestiya Distillery 4380148000 315713700

Rockland Distillery 7690133000 695029500

Seeduwa Distillery 7177267300 534795700

Total 29618286900 2301080500

bull Production of Spirits Distilled from Palmyrah Toddy

8 12 Quantity of Spirits distilled from Palmyrah Toddy

DistilleryQuantity of Pure Toddy Received

for Distillation Quantity of Spirits

Manufactured (Absolute Litres)

Thikkam Distillery - -

Varani Distillery 382098250 18122000

Valikamam Distillery 582637250 33438750

Total 964735500 51560750

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

52

bull Quantity of Rectified Spirits Issued for Liquor Production

813 Production of Rectified Spirits

Distillery Quantity (Bulk Litres) Quantity of Rectified Spirits Issued

Pelwatta Distillery 5499462700 4441500000

Sewanagala Distillery 3994273000 3300750000

Hingurana Distillery 1042705300 811100000

Royal Casks Distillery 1005076800 523098000

Galoya Plantation Company 386571100 1663800000

Total 11928088900 10740248000

Table 814 Quantity of Rectified Spirits issued for Other Non-potable products

Distillery Quantity (Bulk Litres)

Pelwatta Distillery 262140000

Sewanagala Distillery 584569000

Total 846709000

Table 815 Rectified Spirits (Imported for Liquor Production)

Company Quantity (Bulk Litres)

Distilleries Company of Sri Lanka Ltd 11204777000

International Distilleries Ltd 1161077000

WM Mendis amp Co Ltd 50000000

Periceyl Company (Pvt) Ltd 980667000

Rockland Distilleries (Pvt) Ltd 48360000

Total 13444881000

bull Tax Imposed on local and imported Ethyl Alcohol Spirits in the year 2018

Table 816 Tax imposed on Ethyl Alcohol spirits imported in the year 2018

Company Quantity (Bulk Litres)Ethyl Alcohol Tax

Income(Rupees)

Distilleries Company of Sri Lanka Ltd 11204777300 112047773

Periceyl Company (Pvt) Ltd 980667000 9806670

WM Mendis amp Co Ltd 50000000 500000

International Distilleries Ltd 11610772000 116107720

Rockland Distilleries (Pvt) Ltd 48360000 483600

Total 23894576300 238945763Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

53

Table 817 Tax Imposed on local Ethyl Alcohol Spirits in the year 2018

Liquor ManufacturerCoconut Spirits

Quantity(Bulk Litres)

Rectified Spirits Quantity

(Bulk Litres)

Ethyl Alcohol Tax Income

(Rupees)

Distilleries Company of Sri Lanka Ltd 913000000 5165000000 6078000

Periceyl Company (Pvt) Ltd 100000000 20400000 120400

WM Mendis amp Company Ltd - Welisara 137500000 405100000 542600

WM Mendis amp Company Ltd - Moragalla 0000 25000000 25000

International Distillers Ltd 503600000 1551000000 2054600

Rockland Distilleries Ltd 622800000 1314800000 1937600

Uva Glen Company (Pvt) Ltd 10000000 110000000 120000

Manori Lanka Company (Pvt) Ltd 0000 28000000 28000

V amp A (Pvt) Ltd 15000000 588000000 603000

Nippon Expo Company Ltd 30080000 80000000 110080

Randenigala Distilleries Ltd 15000000 58000000 73000

Acme Lanka Company Ltd 344000000 740000000 1084000

Synergy Hotel amp Holdings (Pvt) Ltd 5000000 46000000 51000

Scotland Distilleries Ltd 11000000 155000000 166000

Hingurana Distilleries Company 119000000 510000000 629000

Royal Casks (Pvt) Ltd 15000000 75000000 90000

Classic Distilleries (Private) Ltd 7496500 30000000 37496

Total 284847650 10901300000 13749776

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

bull Quantity of Denatured Spirits-

Denatured spirits have not been produced during the year 2018

810 Tobacco TaxLicense issued for Cigarette manufacturing and 521 licenses issued for Beedi Cigars Pipe Tobacco were

renewed in the year 2018 Tax on imported tobacco has decreased by 309 in the year 2019 compared to the year 2017

bull Tax on Local Tobacco

A tax of Rs10 is charged per kilogram of Tobacco used for local cigarette production

Table 818 Quantity of Local Tobacco used for Cigarette Production and the Tax Earned

Type of Tobacco Quantity (Kg) Tax of Rs10 Per Kg (Rupees)

Locally manufactured Tobacco 2185721100 21857211

Excise Department of Sri Lanka | Performance Report - 2018

54

811 Income Analysis

Table 819 Tax Income on Liquor Production 2013-2018

Year Excise Revenue (Rs Million )

Difference in Tax Increase

(Rs Million)

Percentage of Tax Increase compared to the

previous year

2013 63026 2948 49

2014 70513 7487 119

2015 105957 35444 503

2016 120794 14835 140

2017 113027 (7767) (687)

2018 113936 909 08

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise income which was Rs 113027 Billion in the year 2017 increased to Rs 113936 Billion in the year 2018 Although a decrease of 687 could be witnessed in the excise revenue in the year 2017 compared to the year 2016 tax revenue has increased by 08 in the year 2018 compared to the year 2017

There has been a variance of Rs900 between proof litre of Hard Liquor and that of Malt liquor It is

observed that consumers of hard liquor has shifted to beer consumption owing to decrease of tax on malt liquor Moreover it is further observed that the decrease in Hard Liquor Income has resulted due to decline in its production based on decline of hard liquor consumption due to price factor

Table 820 Liquor Production 2013-2018

Year UnitHard Liquor

UnitMalt Liquor (Beer)

Litres (Million) Litres (Million)

2013 Proof Litres 443 Bulk Litres 1203

2014 Proof Litres 439 Bulk Litres 1245

2015 Proof Litres 517 Bulk Litres 1256

2016 Proof Litres 555 Bulk Litres 522

2017 Proof Litres 500 Bulk Litres 704

2018 Absolute Litres 252 Absolute Litres 113

Excise Department of Sri Lanka | Performance Report - 2018

55

bullIn

crea

se in

Exc

ise

Dut

ies o

n L

iquo

r fr

om 2

005

to 2

018

Tabl

e 8

21

Inc

reas

e in

Exc

ise

Dut

ies o

n L

iquo

r

Year

amp

Dat

e of

Tax

In

crea

se

Arr

ack

Fore

ign

Liqu

orLo

cal W

ine

belo

w18

Im

porte

d W

ine

Mal

t Liq

uor

belo

w5

M

alt L

iquo

r ab

ove

5B

ottle

d To

ddy

Toba

cco

Impo

rted

Fore

ign

Liqu

or(R

sper

Bul

k Li

tre)

Ethy

l Alc

ohol

Exci

se

Not

ifica

tion

No

(Rsp

er P

roof

Litr

e)(R

sper

Bul

k Li

tre)

(Per

kg

1)B

eer

Win

eO

ther

Fo

reig

n Li

quor

(Rsp

er B

ulk

Litre

)

2005

11

0920

051

209

381

0039

600

510

0052

500

- -22

500

250

0032

50

375

048

50

535

0- -

- -- -

- -- -

- -87

9-88

288

3-88

620

061

006

421

0055

000

-27

500

--

--

--

--

889-

891

2007

03

1320

071

025

446

0051

000

575

0064

000

-30

000

365

00-

380

0-

540

010

00

-- -

- -- -

- -- -

893-

896

897-

900

2008

10

0856

000

690

00-

415

0048

00

640

0-

--

--

-90

3-90

620

090

327

610

0074

000

-46

500

--

--

--

--

907-

909

2010

06

2420

101

029

2010

11

23

660

0071

000

813

00

790

0084

000

953

00

- - -

515

0056

500

668

00

580

063

00

800

0

740

079

00

960

0

- - -

- - -

- - -

- - -

- - -

- - -

916-

919

921-

924

927-

930

2011

01

0720

111

025

863

0092

300

1003

00

1063

00

- -71

800

778

0080

00

850

096

00

101

00- -

- -- -

- -- -

- -93

1-93

493

9-94

220

111

122

--

100

00-

--

--

--

--

946

2012

03

3098

300

112

300

-83

800

900

010

600

--

--

--

947-

950

2012

10

0610

430

011

830

0-

898

0010

000

116

00-

--

--

-95

2-95

520

130

731

111

000

125

000

--

110

0013

000

--

--

--

959-

961

2014

10

101

200

001

370

00-

-12

000

145

00-

--

--

-96

4-96

620

141

025

148

500

170

000

-1

120

0015

000

185

00-

--

--

-96

8-97

120

151

003

159

500

186

000

--

190

0024

500

--

--

--

975-

977

2015

11

211

850

002

030

00-

-16

000

315

00-

--

--

-97

8-98

020

151

205

--

--

190

0031

500

--

--

--

981

2016

01

01-

--

--

-30

00

--

--

-98

720

160

401

--

--

--

--

--

-10

00

988

2016

09

01-

--

--

--

-50

00

100

0020

000

-98

999

020

170

101

--

--

500

099

3

(RsP

er A

bsol

ute

Litre

)(R

sPer

Abs

olut

e Li

tre)

(per

kg

)B

eer

Win

eO

ther

Fo

reig

n Li

quor

(RsP

er B

ulk

Litre

)

2017

11

1033

000

033

000

0-

2400

00

2400

00

2400

00

1000

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

56

Gra

ph 8

1- E

xcis

e R

even

ue F

rom

Yea

r 201

3 to

201

8

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Excise Department of Sri Lanka | Performance Report - 2018

57

Gra

ph 8

2 ndash

Exci

se D

uty

on M

alt L

iquo

r (B

eer)

Fro

m Y

ear 2

013

to 2

018

Cha

pter

8 |

Exc

ise

Dut

ies o

n L

ocal

ly M

anuf

actu

red

Liq

uor

Spir

itsT

obac

co amp

C

igar

ette

s

Chapter 9

9 Importation and Exportation Liquor Spirits Tobacco and Cigarettes

91 Quantity of Imported Foreign Liquor and the Tax Income 92 List of Licensed Foreign Liquor Importers 93 Rectified Spirits Imported for Manufacturing Liquor94 Tax Exemption on Liquor Exportation95 Excise Duty on Importation of Non-Potable Spirits96 Taxes on Importation of Tobacco and Cigarettes97 Exportation of Tobacco and Cigarettes

Excise Department of Sri Lanka | Performance Report - 2018

60

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

91 Quantity of Imported Foreign Liquor and the Tax Income

In 2017 excise duty has been imposed on imported bottled foreign liquor under the Excise Notification No996 and the liquor imported for duty free shops and for re exportation is exempted from the said excise duties

A duty of Rs5000 per liter of Beer Rs10000 per liter of Wine and Rs20000 per liter of other foreign liquor is levied

Table 91 Imported Bottled Foreign Liquor and Tax

Type of Liquor Quantity (Bulk liters) Tax Income (Rs)

Beer 293698500 14684925

Wine 1537928770 153792877

Other Foreign Liquor 772650050 154530010

Surplus of 3 2896515

Total 2604277320 325904327

92 List of Licensed Foreign Liquor Importers

I Decanter Wine Holdings (Pvt) Ltd- Hidellana Rathnapura

II Distilleries Company of Sri Lanka PLC ndash Peliyagoda

III Favourite International Ltd- Moratuwa

IV Free Lanka Trading Company Ltd- Peliyagoda

V Global Brands (Pvt) Ltd- Colombo 13

VI Great Western International Ltd- Boralasgamuwa

VII HJayarathne Herath(Kurunegala Distributors)-Kurunegala

VIII Heineken Lanka Company ndash Moratuwa

IX Hilton Hotel ndash Colombo 01

X Imperial Beverages (Pvt) Ltd- Katana

XI International Distilleries Ltd- Kotalawala Kaduwela

XII Jet Enterprises (Pvt) Ltd- Ragama

XIII Lanka Premium Beverages Ltd- Colombo 15

XIV Luxury Brands (Pvt) Ltd - Biyagama

XV Mega Trading (Pvt) Ltd - Mirihana

XVI Fernand Ricard Lanka (Pvt) Ltd- Colombo 14

XVII Prestige Wines and Spirits (Pvt) Ltd ndash Ampara

XVIII Rockland Distilleries (Pvt) Ltdndash Colombo 05

XIX United Spirits amp Wines International (Pvt) Ltd- Kosgoda

XX Victory Stores (Pvt) Ltd- Colombo 15

XXI Vindana Enterprises (Pvt) Ltd

XXII WMMendis amp Company- Welisara

XXIII Signature Ceylon Beverages (Pvt) Ltd ndash Nagoda Kandana

Excise Department of Sri Lanka | Performance Report - 2018

61

93 Rectified Spirits Imported for Manufacturing Liquor

Table 92 Rectified Spirits (Imported for Manufacturing Liquor)

Company Imported Quantity (Bulk Litres)

Tax Income (Rupees)

Distilleries Company of Sri Lanka PLC 11364419300 113644193

ID Lanka (Pvt) Ltd 1160681100 11606811

WM Mendis (Pvt) Ltd 49054200 490542

Pericyl (Pvt) Ltd 884473200 8844732

Rockland Distilleries (Pvt) Ltd 48351600 483516

Total 13506979400 135069794

As per the Excise Notification No 988 date 22032016 a tax of Rs 10= levied on Bulk Litre of Rectified Spirits for manufacturing liquor

94 Tax Exemption on Liquor Exportation

Liquor which is manufactured in Sri Lanka for the purpose of exportation has been exempted from Excise Duties

Table 93 Excise Duty on Liquor Reimbursed on Exportation

Deduction of Excise Duties for Hard Liquor (Rs)

15610341

Deduction of Excise Duties for Beer (Rs)

805767962

Total (Rs) 821378303

95 Excise Duty on Importation of Non-Potable Spirits

A tax of Rs15 = had been levied per every kilo of imported Non Potable Spirits as per the Excise Notification No999 with effect from 10112017 was reduced to Rs 6 = per every kilo by the Excise Notification 072018 dated 21022018 Tax concessions have been granted for the BOI ( Board Of Investment ) approved companies engaged in importation of Non-Potable Spirits as per theExcise Notification 122018 dated 03102018

Table 94 Excise Duty on Importation of Non Potable Spirits

Tax on Non Potable Spirits

Quantity (kg) Tax Income (Rupees)

17564622350 94204118

96 Excise Duty on Importation of Tobacco and Cigarettes

According to the Tobacco tax act of number 08 of 1999 and Orders (General) set out by the Excise Notification No16251 of 26102009 and the Excise Notification No 8699 of 08111995 a tax of Rs10 is levied on every kilo of tobacco locally cultivated for manufacturing cigarette and imported for production of Cigarettes Beedi or Cigars while a duty of Rs 5= is levied on every imported cigarette

Tobacco imported for exportation under the approval of BOI ( Board Of Investment ) has been exempted from the Tax on Imported Tobacco

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

Excise Department of Sri Lanka | Performance Report - 2018

62

95 Table ndash Quantities of Imported Tobacco Cigarette and the Tax

Type Quantity (Kg) Tax (Rupees)

Imported Tobacco (Taxed) 1270472600 12704726

Imported Tobacco (Tax Exempted) 1108710000 -

bull Quantity of Cigarettes imported in the year 2018 and the relevant tax income are as follows

Table 96 - Quantity of Imported Cigarettes and the Tax

Type Quantity (Kg) Tax (Rupees)

Imported Cigarettes 111960000 559800

In addition to the above Tax and the surcharge levied by the Exise Department on Tobacco imported to the country (before the year 2018) without a license was Rs386416430

Accordingly the total tax levied on imported Tobacco and Cigarettes was Rs17128690

97 Exportation of Tobacco and Cigarettes

In accordance with the rules and regulations stipulated in the Tobacco Tax Act no any tax is levied on Ciagrettes Cigars and Processed Tobacco exported with the view of promoting Foreign Exchange flow to Sri Lanka

bull Quantity of Tobacco Exported in the year 2018 is as follows

Table 97 Quantity of Tobacco Exported

Type Quantity (Kg)

Exported Tobacco 568062000

bull Quantity of Cigarettes Exported in the year 2018 is as follows

Table 98 Quantity of Cigarettes Exported

Type Quantity (Kg)

Exported Cigarettes 19007010000

Cha

pter

9 |

Im

port

atio

n an

d E

xpor

tatio

n L

iquo

r Sp

irits

Tob

acco

and

Cig

aret

tes

Chapter 10

10 Conclusion

Conclusion

Excise Department of Sri Lanka | Performance Report - 2018

64

Excise Department of Sri Lanka (EDSL) is the apex body which is entrusted with the responsibility of excise taxation and excise law enforcement In addition to the Excise Ordinance EDSL enforces the provisions of Tobacco Tax Act National Authority on Tobacco and Alcohol Act Convenions against Illicit Trafficking of Narcotic Drugs and Psychotropic Substances Act

Management of Excise Revenue enforcement of Excise Ordinace and other vested laws as well as fulfillment of subject-related social security tasks are also among the key responsibilities of EDSL

Excise Revenue collected in the year 2018 was Rs113936 Billion and it indicates a growth of Rs 091 Billion compared to Rs113027 Billion of revenue earned in the year 2017Although a decrease of 689 could be witnessed in the excise revenue within the year 2017 compared to the previous year 08 growth in the tax revenue could be witnessed in the year 2018 compared to the previous year

The total number of detections made by Excise Officers during 2018 was 49312 and it indicates an increase of 830 detections compared to the previous year Within this year Excise Officers have made a great contribution towards maintenance of a better discipline in both Liquor and Tobacco industries by means of carrying out a total number of 3684 Technical Crime Detections Interestingly the number of Technical Crime Detections made during the year under review was less than that of the previous year viz 4315

I highly appreciate the support extended by His Excellency the President and the Hon Prime Minister to accomplish the departmental objectives and would wish to mention with gratitude that their guidance enormously abetted to steer the department to reach its objectives FurtherI highly appreciate the support extended by Hon Minister of Finance and Mass Media Hon State Ministers of Finance Hon Deputy Minister of Finance and Mass Media Similarly I hereby extends my gratitude to the Secretary to the Ministry of Finance all Heads of Departments in the Ministry of Finance including that of Fiscal Policy and the officers of relevant Divisions for their valuable support and contribution given during the year under review

Further I extend my sincere thanks to all District and Divisional Secretaries for their active contribution to carry out the overall activities of the Excise Department throughout the Island and would like to bestow my special thanks to the Attorney Generalrsquos Department for extending supervisory and legal assistance required to carry out departmental duties

Moreover my earnest gratitude goes to all the state institutions including the Auditor Generalrsquos Department National Authority on Tobacco and Alcohol Dangerous Drugs Control Board Government Analystrsquos Department Sri Lanka Bureau of Standards Department of Inland Revenue Sri Lanka Customs Department of Import and Export Control Institute of Industrial Technology Police Narcotics Unit Police Special Task Force and the Police Training School Nikaweratiya for extending the inter departmental consultancy guidance and support required in the process of fulfilling the departmental responsibilities

In addition I thankfully mention the assistance given by the Presidential Task Force on Drug Prevention for prevention programs conducted by the Department to realize the concept of ldquoA Nation Free of Alcoholrdquo

Last but not least I highly admire and appreciate the relentless dedication of the entire departmental staff representing all ranks and layers to achieve the departmental aims and objectives and the support extended to reach the expected performance level by managing the limited human resources and the infrastructure in the year 2018 Further I sincerely expect the contribution and commitment of the entire staff to achieve the departmental objectives and targets in the forthcoming year as well

HG Sumanasinghe Commissioner General of Excise

Cha

pter

10

| C

oncl

usio

n