Duty Free Allowances


  • 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.

The Baggage for the Purpose of Exemption from Customs Duty (Adults)

Period of Stay Abroad Allowance Category Purchases from Sri Lanka Duty Free Shop on Arrival (USD) Purchases from Abroad (as UPB Cargo) (USD)
Less than 90 days A 187.5 125
More than 90 days but less than 365 days B 625 500
More than 365 days C 1750 1000

The Baggage for the Purpose of Exemption from Customs Duty and other Levies (Minor - Under 18 years)

Period of Stay Abroad Allowance Category Purchases from Sri Lanka Duty Free Shop on Arrival (USD) Purchases from Abroad (as UPB Cargo) (USD)
Less than 90 days D (I) 125 87.5
More than 90 days D (II) 187.5 187.5


  • A passenger who has not utilized his/her baggage allowance on arrival is entitled to claim the allowance for UPB.
  • A passenger who has purchased goods at Sri Lanka Duty Free Shops and utilized the baggage allowance in full on arrival is not entitled for UPB allowance.
  • A passenger who has partially utilized the baggage allowance is entitled to the proportionately calculated balance for UPB.

Passenger Baggage (Exemption - Inwards) - With Additional Duty Free Allowance

Category of Duty Free Allowance Minimum Amount to be Remitted to a Rupee Account in USD or Equivalent within the Considering Period Period of Continuous Stay Abroad Duty free allowance in USD (Existing Duty Free Allowance given to Incoming Passengers) Additional Duty Free Allowance Total Duty Free Allowance
Silver2,400 - 4,799Less than 90 days187.5600787.5
Silver2,400 - 4,799Between 90-365 days6256001225
Silver2,400 - 4,799More than 365 days17506002350
Silver-Plus4,800 - 7,199Less than 90 days187.59601147.5
Silver-Plus4,800 - 7,199Between 90-365 days6259601585
Silver-Plus4,800 - 7,199More than 365 days17509602710
Gold7,200 - 11,999Less than 90 days187.514401627.5
Gold7,200 - 11,999Between 90-365 days62514402065
Gold7,200 - 11,999More than 365 days175014403190
Gold-Plus12,000 - 23,999Less than 90 days187.524002587.5
Gold-Plus12,000 - 23,999Between 90-365 days62524003025
Gold-Plus12,000 - 23,999More than 365 days175024004150
Platinum24,000 or aboveLess than 90 days187.548004987.5
Platinum24,000 or aboveBetween 90-365 days62548005426
Platinum24,000 or aboveMore than 365 days175048006550