COURIER

How to enjoy Duty-Free facilities through courier?

The duty-free facilities you are entitled to can be viewed in the document below.

TAXES

What are the taxable items when I buy something online?

Import duties and levies are applicable on all items imported into Sri Lanka. Please refer to the Tariff Guide to find out applicable rates.

Category Exemption Threshold Exemption From
Personal items or gifts ≤ LKR 15,000 Customs Import Duty
Personal items or gifts ≤ LKR 10,000 VAT
Business samples ≤ LKR 10,000 VAT
Business samples ≤ LKR 50,000 Customs Import Duty
ℹ️

* This is only applicable for items which are categorised as personal items.

* Above mentioned exemptions are applicable for bona-fide personal items.

* However, all other levies are applicable.

GIFTS

I'm going to receive something as a gift from my friend in a foreign country. Do I have to pay taxes for that?

Yes, any item imported into Sri Lanka is taxable, regardless of whether the cost is borne by the importer or not. Duty rates may differ depending on the item and also other license requirements are also applicable (e.g. Drones).

Gift Value Exemption From
≤ LKR 15,000 Customs Import Duty
≤ LKR 10,000 VAT
DETAINED

My package did not arrive on time. Did Customs detain my package on its arrival?

If your package has been detained by Sri Lanka Customs you will be notified via registered post by the courier service (e.g. Postal Department, DHL, FedEx etc.). In such a case you will be notified to be present for the examination of your package by Customs Officers.

  • ›If the package contains any taxable items, the consignee will have to pay the applicable taxes to receive the package.
  • ›If the package contains restricted items, the consignee will be required to fulfil the licence requirements from the relevant authorities in order to release the package.
  • ›Importation of prohibited items is punishable by law.
⚠️ Important! — Sri Lanka Customs Department is not responsible for lost packages. You may contact the courier service or the exporter for further details.
PROHIBITED

What are the goods that I cannot import into Sri Lanka?

There are Restricted Items & Prohibited Items to import. Importation of prohibited items is punishable by law. The following are few examples of Prohibited Items:

🚫

— Narcotic Substances

— Any publication (printed / Digital or any other form) considered derogatory to any religious Leader / Religion

— Pornography

LICENSES

For what items do I need a license to import into Sri Lanka?

Some items may require a licence to be imported into Sri Lanka — such items are called Restricted Items. They are not prohibited but a valid licence / permit is required for the importation of such items.

1
Import Control Department
Import Control Item List
2
Ministry of Defense
MOD Licence Items List
3
4
Telecommunication Regulatory Commission
For Mobile Phones, Radio Transmitting Devices and other communication equipment.

Other authorities issuing licences:

  • › Sri Lanka Atomic Energy Regulatory Council
  • › Department of Animal Product and Health (Animal Quarantine)
  • › Consumer Affairs Authority
  • › Central Environmental Authority
  • › National Medicines Regulatory Authority
  • › Department of Agriculture (Plant Quarantine)
  • › National Film Cooperation
ℹ️ Please contact the Customs help desk for further clarification.
TARIFF

How can I know the import tax and HS Code for an item?

All tax and duty rates, and HS Codes up to 8 digits (National tariff), can be found using the tools below.

SCAM ALERT

I received a message saying a gift has been detained and I need to transfer money. What should I do?

Sri Lanka Customs only collects duty and tax for parcels & packages at the following official locations:

  • › Airports
  • › Government Post Offices
  • › Customs Points in Courier Services (e.g. DHL, UPS, Aramex, TNT etc.)
  • › UPB warehouses (e.g. Trico, Midco, Transco, Laksiri Sewa and Ceylon Shipping Lines)
🚨 Anything else can be an online scam (Internet Fraud). Sri Lanka Customs does not request money transfers to any bank account via SMS, email, or phone call.
COMMERCIAL

How to import goods for Commercial purposes from Postal and Courier services?

All Commercial Importers are required to be registered at Sri Lanka Customs and all consignments should be declared to Customs via a Customs House Agent. Please contact the help desk for further clarification.

⚠️ Importation of commercial quantities without a valid declaration may be subjected to penalties or forfeiture of the consignment.
SAMPLES

Can I import a sample for my business without taxes?

Sample Value Exemption From
≤ LKR 10,000 VAT
≤ LKR 50,000 Customs Import Duty
ℹ️

* All other levies applicable are payable.

* The customer should be able to prove that the item is imported as a sample for business purpose.

Examples:

* The sample should be imported to the name of a registered company in Sri Lanka.

* If a labelled item, it should be marked as a sample and should not be labelled for re-sale.