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 Srilankan ruppees not more than 20000 only for Srilankan citizens.
• 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, Pornographic 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 to an annual allowance according to the stay abroad as per the following table. Items allowed under these allowances to normally include personal clothing, electrical/ electronic household 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 materials and items which cannot be considered as personal effects are liable for payment of duties. Items in commercial quantities are liable for penalties in addition to duties. Customs will determine the duties and penalties.