Sri Lanka customs rules & duty-free allowances

Last reviewed October 1, 2026·Official source

Sri Lanka's customs regime is built around a reduced-tax band, not a true duty-free allowance — most arriving travellers end up paying the Ports and Airports Development Levy on goods they assumed were free. The green channel is reserved for those carrying nothing beyond their personal effects, and undeclared gold or new electronics are the most common seizure triggers at Bandaranaike International Airport.

Duty-free allowances

Alcohol

1.0 L

1 litre of spirits (over 22% ABV) OR 2 litres of wine/beer. Must be 18+ and for personal use. Anything above is seized or heavily taxed.

Tobacco

200 cigarettes

or 50 cigars / 250 g

Cash to declare

$10,000

Declare if carrying LKR 3,000,000 (about USD 10,000) or more in cash or bearer instruments. Use the Customs Declaration Form (CDF) at the red channel or the online portal before arrival.

Goods duty-free

$800

Duty-free allowance for personal effects and gifts is LKR 100,000 (about USD 800). Above that, a flat 7.5% Ports and Airports Development Levy (PAL) applies on the first LKR 100,000, then standard customs duty + VAT + PAL on the remainder.

Prohibited — banned from import

Narcotics and psychotropic substances (cannabis, cocaine, heroin, etc.) — death penalty or life imprisonment
E-cigarettes, vaping devices and e-liquids
Pornographic material and obscene publications
Counterfeit currency and counterfeit goods
Wildlife products (ivory, turtle shell, live animals) without CITES permits
Offensive weapons, firearms and ammunition without a permit

Restricted — allowed with a permit or declaration

Prescription medicines and controlled drugs — need NMRA approval and prescription
Drones and satellite phones — require prior permission from Sri Lanka Telecommunication Regulatory Commission
Plants, seeds, live animals and animal products — need import permits from Dept. of Agriculture/Animal Production
Gold and precious metals over 100g — must be declared and may need a permit
Telecommunication equipment (walkie-talkies, radio transmitters) — licence required

Arriving: red vs green channel

Fill out the Customs Declaration Form (CDF) — handed out on the plane or available at the arrival hall. If you have nothing to declare and are within the allowance, use the Green Channel; otherwise go to the Red Channel and present the form. Random bag scans are common; false declarations lead to fines of 2–3 times the duty evaded.

Tax-free shopping & VAT refunds

No tourist VAT refund scheme exists in Sri Lanka. You cannot claim back VAT on purchases at the airport.

Bringing medication

Bring personal medication in original packaging with a doctor's prescription. Narcotics, psychotropic drugs and controlled substances (including some common painkillers like codeine) require prior approval from the National Medicines Regulatory Authority (NMRA). Cannabis, even for medical use, is illegal.

Food, plants & animal products

All food, plant material, seeds, soil and animal products must be declared. Fresh fruit, vegetables, meat, dairy and honey are prohibited from most countries. Processed, sealed snacks are usually fine but declare them if unsure. Biosecurity fines apply.

Rules worth knowing

7.5% PAL on first LKR 100,000

Even if you're within the duty-free allowance, you pay a 7.5% Ports and Airports Development Levy on the value of goods up to LKR 100,000. This is not a free allowance — it's a reduced tax band. Cash is accepted at the customs counter.

Gift allowance is only LKR 22,000

Separate from your personal effects, you can bring gifts worth up to LKR 22,000 (about USD 175) duty-free. Anything above that is taxed. If you're carrying a new phone or laptop as a gift, declare it.

No e-cigarettes or vaping

Sri Lanka bans the import of e-cigarettes, vapes, and e-liquids entirely. Bringing them in can lead to confiscation and a fine. This includes devices in your carry-on.

Gold jewellery declaration

Travellers carrying gold jewellery or precious metals worth over LKR 100,000 must declare it. Undeclared gold is seized and can lead to prosecution under the Customs Ordinance.

Frequently asked questions

Yes, if your goods are worth more than LKR 22,000 (the gift allowance). You pay a 7.5% PAL on the first LKR 100,000 of value, then standard duty + VAT on the rest. Only personal effects and the gift allowance are completely tax-free.

No, not without prior permission from the Sri Lanka Telecommunication Regulatory Commission (TRCSL). Drones are classified as restricted items and will be confiscated at customs if you don't have a permit. Apply weeks in advance.

You risk seizure of the entire amount and a fine up to three times the undeclared value. You may also face prosecution under the Prevention of Money Laundering Act. Always declare at the red channel.

Only with a valid prescription and in original packaging. For controlled drugs (e.g., codeine, morphine, psychotropics), you need prior approval from the National Medicines Regulatory Authority (NMRA). Without it, they can be confiscated and you could be arrested.

No. All meat, dairy, fresh fruit and vegetables are prohibited from most countries. Sealed, processed snacks are usually fine, but you must declare any food items. Biosecurity fines start at LKR 25,000.

No. Sri Lanka does not operate a tourist VAT refund scheme. You cannot claim back VAT on purchases when leaving.

1 litre of spirits (over 22% ABV) OR 2 litres of wine/beer. You must be 18 or older. Anything above is subject to duty and may be seized if not declared.

Official source

Sri Lanka Customs