The following items may be imported into Sri Lanka by persons over 18 years of age without incurring customs duty:
2 bottles of wine and 1.5l of spirits.
A small quantity of perfume and 250ml of eau de toilette.
Personal clothing and other essentials.
Note: Please note that with effect from April 2006, there is no longer a duty-free allowance for tobacco products. Any passenger arriving into Colombo and clearing customs, if having any cigarettes in their possession, will be charged at Rs.6,000 per carton of cigarettes approximately. (A few packets for personal use only may be allowed.)
(a) Only two members of the same family travelling together are entitled to free import allowances.
(b) Valuable personal effects (including jewellery), must be declared on arrival in Sri Lanka.
(c) There is no gift allowance.
(d) Unused Sri Lankan currency should be reconverted to foreign currency upon departure. You are not permitted to leave Sri Lanka with currency in excess of Rs.250.