PASSENGER TYPES

What type of passengers are there?

  • 1. Resident  —  Sri Lankan Passport Holder (Adults & Minors); Foreign Passport Holder with Sri Lanka Resident Visa
  • 2. Crew  —  Airline Crew (Foreign Nationals & Sri Lankans); Ship's Crew (Foreign Nationals & Sri Lankans)
  • 3. Tourist
  • 4. Transit
BAGGAGE DEFINITION

What is passenger baggage?

In the case of a passenger who is ordinary resident in Sri Lanka
Goods which such person brings accompanied or unaccompanied or purchased at any approved duty Free Shop upon arrival in Sri Lanka, subject to conditions:
  • Such goods are bona fide for personal use or use of a family member, provided the total quantity in respect of any single item is not a commercial quantity as determined by the Director General of Customs.
  • Such goods are brought by a passenger on arrival in Sri Lanka or are landed within 30 days before or within 90 days after arrival, or within such further period as the Director General of Customs may determine, or are purchased from an approved Duty Free Shop upon arrival or brought within 90 days of the First issue of a Resident Visa.
  • Such goods will not include: goods imported for purposes 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; goods to be given as gift to any person other than a member of his family.
In the case of a passenger who is a tourist
The personal effects which such person wears or brings with him on arrival in Sri Lanka for personal use but does not include goods which are in commercial quantities, imported for purposes of sale or exchange, the property of any person other than the passenger or a member of his family travelling with him, or to be given as a gift to any other person.
BAGGAGE TYPES

What are the types of passenger baggage?

  • Accompanied
  • Mishandled
  • Unaccompanied (Air, Sea, Parcel Post, Favour Parcels)
EXEMPTIONS

What are the types of passenger baggage? (Exemptions)

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
  • 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.
ALLOWANCE

How much is my duty free allowance?

Adults — Exemption from Customs Duty

Period of Stay AbroadCategoryDuty-Free Shop on Arrival (USD)UPB Cargo (USD)
Less than 90 daysA187.5125
More than 90 days but less than 365 daysB625500
More than 365 daysC17501000

Minors (Under 18 years) — Exemption from Customs Duty and Other Levies

Period of Stay AbroadCategoryDuty-Free Shop on Arrival (USD)UPB Cargo (USD)
Less than 90 daysD(I)12587.5
More than 90 daysD(II)187.5187.5
  • A passenger who has not utilized his/her baggage allowance on arrival is entitled to the baggage allowance for UPB.
  • A passenger who has purchased goods at Sri Lanka Duty Free Shops and utilized the full allowance on arrival is not entitled to the baggage allowance for UPB.
  • A passenger who has partially utilized the allowance is entitled to the proportionately calculated balance for UPB.

Passenger Baggage (Exemption – Inwards) — With Additional Duty Free Allowance

CategoryMin. Remittance (USD)Period AbroadExisting Allowance (USD)Additional (USD)Total (USD)
Silver2,400 – 4,799less than 90 days187.5600787.5
Silver2,400 – 4,79990–365 days6256001,225
Silver2,400 – 4,799more than 365 days1,7506002,350
Silver Plus4,800 – 7,199less than 90 days187.59601,147.5
Silver Plus4,800 – 7,19990–365 days6259601,585
Silver Plus4,800 – 7,199more than 365 days1,7509602,710
Gold7,200 – 11,999less than 90 days187.51,4401,627.5
Gold7,200 – 11,99990–365 days6251,4402,065
Gold7,200 – 11,999more than 365 days1,7501,4403,190
Gold Plus12,000 – 23,999less than 90 days187.52,4002,587.5
Gold Plus12,000 – 23,99990–365 days6252,4003,025
Gold Plus12,000 – 23,999more than 365 days1,7502,4004,150
Platinum24,000 or aboveless than 90 days187.54,8004,987.5
Platinum12,000 – 23,99990–365 days6254,8005,425
Platinum12,000 – 23,999more than 365 days1,7504,8006,550
DECLARATION

What should I declare to Customs?

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

UPB CLEARANCE

How do I clear my UPB?

Passenger will have to inquire from the relevant UPB warehouse or Agent (e.g. Laksirisewa, TRICO, CSL, TRANSCO, ICD warehouse New Nuge Road, MIDCO, etc.)

DUTY PAYMENT

Do I have to pay duty?

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.

RESTRICTED / PROHIBITED

What are the restricted / prohibited articles?

Schedule B of Customs Ordinance.

BREACH OF LAW

What happens if I breach the law?

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

CONTACT

Whom should I contact in case of any doubt?

Customs Information Desk
Customs House Colombo
Contact No: +94 11 2221333