Custom Regulations

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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, Phonographic 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 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.


This information is provided as a guide and travellers should familiarize themselves with the laws and restrictions at the time of travel with relevant authorities for each country.