| 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, upto 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, upto 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, upto US$ 1750/- Duty free |
| (iii) Excess value above US$ 1000/- or US$ 1750/-, Dutiable at normal rates |
| CATEGORY (D) : Minors (Under 18 years) |
| (i) 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, upto US$ 125/- Duty free |
| (c) Excess value above US$ 125/- dutiable at normal rates |
| (ii) Period over 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
- 2.5 litres of alcoholic liquor
- 2 litres of wine
- 0.25 litres of perfumed spirits
- 50 cigars whether in open or unopened boxes
- 200 beedi whether in open or unopened boxes
- 200g tobacco
- 100g snuff
Non Residents - Foreign Passport Holders
The following items carried by on person or in the hand luggage accompanying him are exempted from Customs Duty
- Wine 2 bottles
- Spirits 1.5L
- Toilet water 0.25L
- Small quantity of perfume
- Souvenirs, value not exceeding US$250
Permissible Quantities of Articles and Goods in Passengers' Baggage
