Sri Lanka customs rules & duty-free allowances

Last reviewed July 2, 2026·Official source

Sri Lanka's biggest customs risk is its strict currency declaration: carrying LKR 1,000,000+ (approx. $3,333 USD) or foreign currency over $10,000 USD without declaring can lead to seizure and fines up to 100% of the amount. Non-residents get a 90-day temporary import for laptops and cameras, but drones and satellite phones require pre-approval.

Duty-free allowances

Alcohol
1.5 L
1.5 L of spirits (over 22% ABV) OR 2.25 L of wine/beer. Must be 18+. Local currency: duty-free up to LKR 15,000 (approx. $50 USD) for spirits; above that, duty is 150% of CIF value.
Tobacco
200 cigarettes
or 50 cigars / 250 g
Cash to declare
$10,000
Declare if carrying LKR 1,000,000 or more (approx. $3,333 USD) in local currency, or any foreign currency equivalent to $10,000 USD or more. Use the Customs Declaration Form (CDF) at the red channel. Failure to declare can result in seizure and fines up to 100% of the undeclared amount.
Goods duty-free
$800
Duty-free allowance for personal goods (gifts, souvenirs, electronics) up to $800 USD (approx. LKR 240,000). Above that, a flat 30% duty applies on the excess value. Items for commercial use are taxed at higher rates.

Prohibited — banned from import

  • Narcotic drugs and psychotropic substances (including cannabis, heroin, cocaine, MDMA, LSD)
  • Firearms, ammunition, explosives, and weapons (including replicas and air guns)
  • Pornographic materials (including digital media)
  • Counterfeit currency, goods, and pirated items
  • Endangered species and products (e.g., ivory, turtle shells, reptile skins) without CITES permit
  • Radioactive materials and hazardous waste

Restricted — allowed with a permit or declaration

  • Drones and UAVs — require a permit from the Civil Aviation Authority of Sri Lanka (CAASL) and Customs clearance
  • Satellite phones and radio transmitters — need a license from the Telecommunications Regulatory Commission (TRCSL)
  • Plants, seeds, and live animals — require an import permit from the Department of Agriculture or Animal Quarantine
  • Medications containing controlled substances (e.g., codeine, morphine) — need prior approval from NMRA
  • Cultural artifacts and antiques — require an export permit from the Department of Archaeology

Arriving: red vs green channel

After collecting your luggage, proceed to the Customs area. If you have nothing to declare and are within duty-free limits, go through the green channel. If you have goods above the allowance, cash to declare, or restricted items, use the red channel. You must fill out a Customs Declaration Form (CDF) — it's handed out on the plane or available at the airport.

Tax-free shopping & VAT refunds

Tourist VAT Refund Scheme (TVRS): minimum purchase of LKR 5,000 (approx. $17 USD) per receipt at a shop displaying 'Tax Free for Tourists'. Claim at the airport Customs counter before check-in; you'll need the original receipts, goods, and passport. Refund is 12% of the purchase price (VAT rate).

Bringing medication

Personal medications for up to 3 months are allowed without a prescription, but bring a doctor's note or prescription for controlled substances (e.g., painkillers, sedatives). Narcotics, psychotropic drugs, and any medication containing codeine or morphine are strictly banned unless you have prior approval from the Sri Lankan National Medicines Regulatory Authority (NMRA).

Food, plants & animal products

All food, plants, seeds, and animal products must be declared. Fresh fruits, vegetables, meat, dairy, and eggs are generally prohibited without a phytosanitary certificate. Processed and packaged foods (e.g., biscuits, chocolate) are allowed for personal use up to 5 kg. Failure to declare can result in fines and confiscation.

Rules worth knowing

Temporary Import of Laptops and Cameras

Non-residents can bring laptops, cameras, and other personal electronics duty-free for up to 90 days. You must declare them on the CDF and re-export them on departure. If you sell or give them away, you'll be liable for duty.

No Duty-Free on Arrival for Alcohol and Tobacco if You're a Resident

Sri Lankan residents (including dual citizens) are not entitled to duty-free alcohol or tobacco on arrival. Non-residents get the allowances listed above. Residents must pay full duty on any alcohol or tobacco they bring in.

Strict Ban on Single-Use Plastics

As of 2026, Sri Lanka bans the import of single-use plastic items (e.g., plastic bags, straws, cutlery, polystyrene containers). Even personal use items may be confiscated. Biodegradable alternatives are allowed.

Frequently asked questions

Yes, if you are a non-resident, you should declare laptops, cameras, and other high-value electronics on the Customs Declaration Form (CDF) to ensure duty-free temporary import for up to 90 days. If you don't declare them, you may face issues when re-exporting.
Drones are restricted. You need a permit from the Civil Aviation Authority of Sri Lanka (CAASL) and must declare the drone on arrival. Without a permit, it will be confiscated. Apply at least 2 weeks before travel.
You pay a flat 30% duty on the value above $800 USD. For example, if you bring goods worth $1,000, you pay 30% on $200 = $60 USD duty. Declare the excess at the red channel and pay at the Customs counter.
No. Sri Lankan residents (including dual citizens) are not entitled to any duty-free alcohol or tobacco allowance. They must pay full duty on any alcohol or tobacco they bring in. The $800 USD goods allowance still applies to residents.
Codeine is a controlled substance in Sri Lanka. You need prior approval from the National Medicines Regulatory Authority (NMRA) to bring it in. Without approval, it will be confiscated and you could face legal action. Always carry a doctor's prescription and a letter explaining the medical need.
Satellite phones and two-way radios require a license from the Telecommunications Regulatory Commission of Sri Lanka (TRCSL). You must apply in advance and declare the device on arrival. Unlicensed devices will be seized.
Packaged, commercially sealed spices and tea are generally allowed for personal use (up to 5 kg). Fresh produce, meat, dairy, and eggs are prohibited without a phytosanitary certificate. Always declare any food items to avoid fines.

Official source

Sri Lanka Customs