Purchases from Sri Lanka Duty Free Shop on arrival, if no goods are brought from abroad, upto US$ 187.50 Duty free
Excess value above US$ 125/- or US$187.50, Dutiable at normal rates
CATEGORY (B) : Over 90 days less than 365 days
Baggage up to US$ 500/- Duty Free
Purchases from Sri Lanka Duty Free Shop on arrival, if no goods are brought from abroad, upto US$ 625/- Duty free
Excess value above US$ 500/- or US$ 625/-, Dutiable at normal rates
CATEGORY (C) : Over 365 days
Baggage up to US$ 1000/- Duty Free
Purchases from Sri Lanka Duty Free Shop on arrival, if no goods are brought from abroad, upto US$ 1750/- Duty free
Excess value above US$ 1000/- or US$ 1750/-, Dutiable at normal rates
CATEGORY (D) : Minors (Under 18 years)
Period less than 90 days -
Baggage up to US$ 87.50 Duty Free
Purchases from Sri Lanka Duty Free Shop on arrival, if no goods are brought from abroad, upto US$ 125/- Duty free
Excess value above US$ 125/- dutiable at normal rates
Period over 90 days -
Baggage and/or goods purchased from Sri Lanka Duty Free Shop on arrival, up to US$ 187.50 Duty Free
Excess value above US$ 187.50 dutiable at normal rates
