CATEGORY (A) : Period less than 90 days
(i) Baggage up to US$ 125/- Duty Free
(ii) Purchases from Sri Lanka Duty Free Shop on arrival, if no goods are brought from abroad, up to US$ 187.50 Duty free
(iii) Excess value above US$ 125/- or US$187.50, Dutiable at normal rates
CATEGORY (B) : Over 90 days less than 365 days
(i) Baggage up to US$ 500/- Duty Free
(ii) Purchases from Sri Lanka Duty Free Shop on arrival, if no goods are brought from abroad, up to US$ 625/- Duty free
(iii) Excess value above US$ 500/- or US$ 625/-, Dutiable at normal rates
CATEGORY (C) : Over 365 days
(i) Baggage up to US$ 1000/- Duty Free
(ii) Purchases from Sri Lanka Duty Free Shop on arrival, if no goods are brought from abroad, up to US$ 1750/- Duty free
(iii) Excess value above US$ 1000/- or US$ 1750/-, Dutiable at normal rates
CATEGORY (D) : Minors (Under 18 years)
(1) Period less than 90 days -
(a) Baggage up to US$ 87.50 Duty Free
(b) Purchases from Sri Lanka Duty Free Shop on arrival, if no goods are brought from abroad, up to US$ 125/- Duty free
(c) Excess value above US$ 125/- dutiable at normal rates
(2) Period more than
90 days
(a) Baggage and/or goods purchased from Sri Lanka Duty Free Shop on
arrival, up to US$ 187.50 Duty Free
(b) Excess value above US$ 187.50 dutiable at normal rates
Residents - Sri Lanka Passport Holders & Juniors
The following items carried by on person or in the hand
luggage accompanying him are exempted from Customs Duty.
Alcoholic Liquor not exceeding two and a half litres, wine
not exceeding two litres and perfumed spirits not exceeding
quarter litre
Non Residents - Foreign Passport Holders
The following items carried by on person or in the hand
luggage accompanying him are exempted from Customs Duty.
Personal clothing and other essentials; Two regular-size
bottles of wine and 1.5l of spirits; Toilet water not
exceeding a 0.25l, and a small quantity of perfume and
souvenirs, value not exceeding US $ 250 not meant for
commercial purpose.
Exchange Control
Permissible Goods in Baggage
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