Trans border movement of people along with their baggage for pleasure, business, medical requirements, pursuance of academic excellence, cultural excursions etc have been a practice since ancient times. Sri Lanka being a significant mile post in the ancient Silk Route because of its strategic geographical location in the world map, ample historic and legendary evidence is found for such trans border movement from long time ago.
With the globalization and modern advancements in technology, the volume of passengers has increased tremendously. Passenger Services Directorate of Sri Lanka Customs, while facilitating the movement of legitimate and bona fide passengers, keeps vigilance on the protection of economical, social and cultural wellbeing of the country.
While assisting the speedy and hassle free clearance of legitimate passengers and their baggage — inbound and outbound — utmost vigilance will be exercised at all entry and exit points with a view to prevent and apprehend commercial imports/exports in the guise of personnel baggage, importation and exportation of restricted and prohibited items, thereby ensuring the socio-economic wellbeing and protecting cultural heritage of the country.
Clearance of passenger baggage would be in accordance with regulations gazetted under Gazette Notification No.792/17 of 10.11.1993 by the Minister of Finance in terms of Section 107A of the Customs Ordinance.
Goods landed within 30 days before or within 90 days after his arrival in Sri Lanka.
For foreigners: Goods brought in for his personal use. For importation of professional equipment, goods for an exhibition or trade fair, commercial samples, scientific equipment, equipment for teaching etc. that are brought in to be taken back may be imported under ATA carnet. Any item brought in for any specific purpose and will be re-exported thereafter, if not imported under a carnet may be released under a special deposit/guarantee or be liable for duty and other levies as the DGC may deem appropriate.
- Gemstones — Please see the "Possessions" tab
- Wooden Furniture — Prior approval of Forest Department is required
- Antiques or replicas — Any item older than 100 years is considered an antique and exportation is restricted. Prior approval from the Department of Archaeology should be obtained. Replicas will not be allowed to be exported if the exporter cannot establish that they are replicas
Sri Lankan Passport holders, Residence Visa holders, and dual citizens who possess the Sri Lankan Passport with relevant endorsements by the Department of Immigration and Emigration enjoy the facility to import their personal belongings and household items without paying duty. The limit of allowance is calculated on the number of days stayed abroad.
| Duration Abroad | General Allowance | Including Duty-Free Shop |
|---|---|---|
| Less than 90 days | USD 125 | USD 187.50 |
| More than 90 days, less than 365 days | USD 500 | USD 625 |
| More than 365 days | USD 1,000 | USD 1,750 |
| Duration Abroad | General Allowance | Including Duty-Free Shop |
|---|---|---|
| Less than 90 days | USD 87.50 | USD 125 |
| More than 90 days | USD 187.50 | USD 187.50 |
All liquor should either be purchased from Sri Lanka Duty Free shops or brought from abroad on the day of arrival. Liquor sent as Unaccompanied Baggage will not be allowed free of duty.
A passenger may import a motorcycle to be cleared under his allowance. It should be noted that a used motorcycle should be less than three years old and engine capacity less than 350cc. The age of the motorcycle is the difference between date of first registration as a brand new motorcycle and the date of shipment to Sri Lanka. Value of the motorcycle would be deducted from the baggage allowance and the excess value (if any) would be subject to applicable duties and other levies. No motorbikes are allowed to be sent as Gifts.
Sri Lankan Residents may receive gifts from friends and relatives living abroad through UPB Warehouses.
| Gift Value | Treatment |
|---|---|
| Less than Rs. 10,000 | Customs Duty and VAT exempted |
| Rs. 10,000 – Rs. 15,000 | Customs Duty exempted |
| Exceeds Rs. 15,000 | No concession granted |
| Commercial quantities | Penal provisions of Customs Ordinance applicable |
Any passenger may bring in or take out any amount of money in the form of currency adhering to the following limitations. Money should be legally acquired.
| Direction | Threshold | Requirement |
|---|---|---|
| Bringing in currency | Exceeds USD 15,000 or equivalent | Must be declared to Customs — a currency declaration receipt will be issued |
| Taking out previously declared currency | Any amount less than USD 15,000 | Must be declared to Customs even if below threshold if you wish to take it back out |
| Taking out currency | Exceeds USD 10,000 or equivalent | Must be declared to Customs |
Only bona fide personal jewellery in reasonable quantity is allowed to be imported and exported in possession of a passenger.
All fruits including Apples, Grapes, Mangoes, Peaches, Kiwi etc. are not allowed to be imported by air in personal baggage. All such items will be referred to the plant quarantine unit at BIA and will be destroyed.
If a person wishes to import exotic plants a permit should be obtained from the Department of Agriculture – Plant Quarantine Unit in Katunayake prior to leaving the country. A phytosanitary certificate from the country of exportation is also required. If plants are brought in without aforesaid permits, they will be referred to the Plant Quarantine Unit and detained.
Plant varieties like Orchids, Adeniums, Hoya, Ixora etc. will be allowed to be imported if a licence is produced; but plants in the families of Anthuriums, Palms, Ficus, Citrus, Conifers etc. are not allowed to be imported. In case of any doubt please contact the Plant Quarantine Unit.
For importation of any Animals, prior approval from the Animal Quarantine Unit and the quarantine certificate should be obtained. Only domestic animals are allowed to be imported. Duty and other levies will apply.
All goods brought in should be in reasonable quantities and should not be for commercial use. Please refer to the List of Permissible Articles for the permissible quantity of each item. Any items brought in commercial quantity will be liable for penalties based on the value and applicable duty and other levies.