What should be declared to Customs?

  • Visitors - All the items that will remain in Sri Lanka and items restricted or prohibited
  • Residents - All the items acquired abroad, purchases of Sri Lankan Duty Free shops and items restricted or prohibited

What are the restricted or prohibited items?

Restricted items

  • Gold, Jewellery, Gems and other Precious Metals
  • Liquor and Wines
  • Cosmetics, Medicinal Drugs and Devices
  • Telecommunication Equipment
  • Foreign currencies more than US$ 15000 or equivalent. If you intend to take back US$ 5000 or more, please declare the entire amount
  • Animals, Plants (including specimens) and their parts
  • Firearms, Ammunition, Air Guns and Explosives
  • Any other items which require special permits or licenses

Prohibited items

  • Narcotics, Psychotropic Substances, Precursor Drugs, Phonographic and Pro-Religious Literature
  • Cigarettes

What are the duty free allowances available?

  • Visitors are normally allowed for an exemption of Customs duties on personal belongings such as clothing, cosmetics and gifts up to a value of US$ 250/- and 1 1/2 lit. of liquor and 2 bottles of wine
  • Sri Lankan residents are entitled for an annual allowance according to the stay abroad as per the following table. Items allowed under these allowances normally include personal clothing, electrical/ electronic house hold equipments (Other than restricted and prohibited items) and 2 ½ lit. of liquor and 2 lit. of wine.

Stay abroad
Value of items brought from abroad
OR
Value of items purchased at duty free shops
Less than 90 days US$ 125 US$ 187.50
Between 90 to 365 days US$ 500 US$ 625
More than 365 days US$ 1000 US$ 1750

Will I have to pay duty on the items I bring?

  • Commercial samples, items for sale/ gift, Industrial meterials and items which cannot be considered as personla effects are liable for payment of duties. Items in commercial quantities are liable for penalties in addition to duties. Customs will determine the duties.

For more information please contact the Sri Lanka Customs via their information centere +94 11 2221333 or visit their website at http://www.customs.gov.lk/