Airport and Airline Services (Sri Lanka) (Private) Limited. (2023)

What do you have to declare to customs?

• Visitors - All items that remain in Sri Lanka and items that are restricted or prohibited
• Residents - all items purchased abroad, purchases from duty-free shops in Sri Lanka and items that are restricted or prohibited

What are the restricted or prohibited items?

Restricted articles

• Gold, jewelry, precious stones and other precious metals
• Alcoholic beverages and wines
• Cosmetics, medicines and devices
• Telecommunications equipment
• Foreign currency over USD 15,000 or equivalent. If you intend to withdraw US$5000 or more, please declare the full amount in Sri Lankan Rupees, not more than 20000, for Sri Lankan citizens only.
• Animals, plants (including specimens) and their parts
• Firearms, ammunition, air weapons and explosives
• All other items that require special permits or licenses

Prohibited items

• Narcotics, psychotropic substances, drug precursors, pornographic and pro-religious literature
• Cigarettes

What tax-free allowances are available?

• Visitors are normally duty-free on personal items such as clothing, cosmetics and gifts up to a value of USD 250/- and 1 1/2 litres. snacks and 2 bottles of wine
  
• Sri Lankan residents are entitled to an annual allowance based on their stay abroad as per the table below. Items allowed under these allowances typically include personal clothing, household electrical/electronic equipment (except restricted and prohibited items) and 2 ½ lit. spirit and 2 lit. wine.

Do I have to pay tax on the things I bring with me?

• Trade samples, sale/gift items, industrial materials and items that cannot be considered personal property are subject to customs duty. Items in commercial quantities are subject to fines and fees. Customs determines duties and penalties.

For more information, please contact Sri Lanka Customs through their information centre+94 11 2221333or visit their website athttp://www.customs.gov.lk/