Travellers

“Baggage” Means;

1. In the Case of a passenger, who is ordinary resident in Sri Lanka (and is not a tourist) goods which such person brings accompanied or unaccompanied or purchased at any approved duty Free Shop upon arrival in Sri Lanka subject to the conditions specified here in after:-
   1. that such goods are bona fide for his personal use or the use of a member or members of his family provided that the total quantity brought or purchased in respect of any single item is not a commercial quantity as determined by the Director General of Customs;
   2. that such goods are brought by a passenger on his arrival in Sri Lanka or are landed within 30 days before or within 90 days after his arrival or within such further period as the Director General of Customs, may in the circumstances of each case, determine, or are purchased from an approved Duty Free Shop upon his arrival or are brought within 90 days of the First issue of a Resident Visa.
   3. That such goods will not include the following:
      • goods imported or purchased at any Duty Free Shop purpose of sale or exchange;
      • goods which are the property of any person other than the passenger;
      • motor vehicle other than Motor cycles, Motor scooters and auto cycles with an engine capacity of 350cc or below and if such vehicle had been used the first registration should not have earlier than three years from the date of shipment;
      • goods to be given as to any person other than a member of his family;
2. In the case of a passenger who is a tourist, the personal effects which such person wears or brings with him on his arrival in Sri Lanka for his personal use but does not include goods which are;
   1. in commercial quantities as determined by the Director General of Customs; or
   2. imported for purposes of sale or exchange; or
   3. the property of any person other than the passenger or a member of his family travelling with him; or
   4. to be given as a gift to any other person:

• Accompanied
• Mishandled
• Unaccompanied
  1. Air
  2. Sea
  3. Parcel Post
  4. Favour Parcels

Passenger’s Baggage Exemptions- Tourists

• Personal clothing and other essentials;
• Two regular-size bottles of wine and one and a half liters of spirits;
• Toilet water not exceeding a quarter liter, and a small quantity of perfume and souvenirs, value not exceeding US $250 not meant for commercial purpose

Passenger’s Baggage Exemptions- Sri Lankans/ Residents

• The baggage of a passenger who is ordinary resident in Sri Lanka.
• Alcoholic Liquor not exceeding two and a half liters, wine not exceeding two liters and perfumed spirits not exceeding a quarter liter. Note: Only selected goods in certain quantities are permitted under the above-mentioned Baggage Allowance. Please see the
  • List of Permissible and Restricted Articles 
• Passenger baggage of a Sri Lankan who has died on a voyage to Sri Lanka or of a citizen of Sri Lanka who has died abroad 
  Note: Baggage concession free or otherwise are granted only once within a period of one year(365 days) unless otherwise determined by the Director General of Customs

The baggage for the purpose of exemption from Customs duty (adults) 

Period of stay abroad	Allowance category	Purchases from Sri Lanka duty free shop on arrival(Value in USD)	Purchases from abroad(as UPB cargo),(Value in USD)
Less than 90 days	A	187.5	125
more than 90 days but less than 365 days	B	625	500
more than 365 days	C	1750	1000

The baggage for the purpose of exemption from Customs duty and other levies(minor-Under 18 years) 

Period of stay abroad	Allowance category	Purchases from Sri Lanka duty free shop on arrival(Value in USD)	Purchases from abroad(as UPB cargo),(Value in USD)
less than 90 days	D(I)	125	87.5
more than 90 days	D(II)	187.5	187.5

• A passenger who has not utilized his/her baggage allowance on his/her arrival, he/she is entitled for his baggage allowance for UPB.
• A passenger who has purchased goods at Sri Lanka Duty Free Shops, and has utilized his/her baggage allowance in full on his/her arrival, he/she is not entitled for his baggage allowance for UPB
• A passenger who has purchased goods at Sri Lanka Duty Free Shops, and has utilized his/her baggage allowance in part on his/her arrival, he she is entitled the proportionately calculated balance of the baggage allowance for UPB

Passenger Baggage (Exemption – Inwards) – with additional duty free allowance

Category of duty free allowance	Minimum Amount to be remitted to a rupee account in USD or Equivalent within the considering period	Period of continuous stay abroad	Duty free allowance in USD (existing duty free allowance given to incoming passengers)	Additional duty free allowance	Total duty free allowance
Silver	2,400 – 4,799	less than 90 days	187.5	600	787.5
Silver	2,400 – 4,799	between 90-365 days	625	600	1225
Silver	2,400 – 4,799	more than 365 days	1750	600	2350
Silver – Plus	4,800 – 7,199	less than 90 days	187.5	960	1147.5
Silver – Plus	4,800 – 7,199	between 90-365 days	625	960	1585
Silver – Plus	4,800 – 7,199	more than 365 days	1750	960	2710
Gold	7,200 – 11,999	less than 90 days	187.5	1440	1627.5
Gold	7,200 – 11,999	between 90-365 days	625	1440	2065
Gold	7,200 – 11,999	more than 365 days	1750	1440	3190
Gold – Plus	12,000 – 23,999	less than 90 days	187.5	2400	2587.5
Gold – Plus	12,000 – 23,999	between 90-365 days	625	2400	3025
Gold – Plus	12,000 – 23,999	more than 365 days	1750	2400	4150
Platinum	24,000 or above	less than 90 days	187.5	4800	4987.5
Platinum	12,000 – 23,999	between 90-365 days	625	4800	5426
Platinum	12,000 – 23,999	more than 365 days	1750	4800	6550

‘Passenger’ Baggage (exemption – Inward) Regulation No. 01 of 2023‘

Foreign currencies, Gold jewelleries, Goods under FRIC or CARNET, GEMS should be declared to the Customs Arrival No 1 Officer

Passenger will have to inquire from the relevant UPB warehouse or Agent 
(Eg: Laksirisewa,TRICO,CSL,TRANSCO,ICD warehouse New Nuge Road,MIDCO,Ect)

Goods of which value exceeds the allowance of passenger are taxed at the normal rates appearing in the schedule of import duties and TT and Excise Duties are levied at appropriate rates.

Schedule B of Customs Ordinance

If any passenger knowingly or willfully makes a declaration which is false or inaccurate he shall not be etitled to any exceptions under regulations and shall be liable to be dealt with under the provisions of the Customs Ordinance

Customs Information Desk – 
Customs House Colombo,
Contact No +94 11 2221333