1.Baggage up to 125$US Duty Free
2.Excess value above 125$US 0r 187.50$US ,Dutiable or normal rates
3.purchases from sri lanka duty free shop on arrival,If no goods are brought from abroad, up to 187.50$US Duty Free
B,Over 365 Days
1.Baggage up to 1000$US Duty Free
2..purchases from sri lanka duty free shop on arrival,If no goods are brought from abroad, up to 1750$US Duty Free
3.Excess value above 1000$US 0r 1750$US ,Dutiable or normal rates
C.Over 90 Days less than 365 Days
1.Baggage up to 500$US Duty Free
2..purchases from sri lanka duty free shop on arrival,If no goods are brought from abroad, up to 625$US Duty Free
3.Excess value above 500$US 0r 625$US ,Dutiable or normal rates
D.Minors(Under 18)
1.Period Less Than 90 Days
1.Baggage up to 87.50$US Duty Free
2..purchases from sri lanka duty free shop on arrival,If no goods are brought from abroad, up to 125$US Duty Free
3.Excess value above 125$US ,Dutiable or normal rates
2.Period over Than 90 days
1.purchases from sri lanka duty free shop on arrival,If no goods are brought from abroad, up to 187.50$US Duty Free
Sri lanka passport holders and Juniors (Residents)
The Following items carried by on person or in the hand luggage accampaning him are exemted from customs duty
2.5L Alcholic Liquer
2L Wines
0.25L perfumed spirits
50 Cigars open or non opened Boxes
200 Beedi open or non opened Boxes
200g Tobbaco
100g Snuff
Forrign Passport holders (Non residents)
Wine 2 bottles
1.5L spirits
Small quantity of perfume
souniers value not exceeded 250$US