- 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 equipment (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$ 125 | |
Between 90 to 365 days | US$ 500 | US$ 625 | |
More than 365 days | US$ 1000 | US$ 1750 |