Period less than 90 days
(i) Baggage up to US$ 125/- Duty Free
(ii) Purchases from Sri Lanka Duty Free Shop on arrival, if no goods are brought from abroad, upto US$ 187.50 Duty free
(iii) Excess value above US$ 125/- or US$187.50, Dutiable at normal rates
Period less than 90 days
(i) Baggage up to US$ 125/- Duty Free
(ii) Purchases from Sri Lanka Duty Free Shop on arrival, if no goods are brought from abroad, upto US$ 187.50 Duty free
(iii) Excess value above US$ 125/- or US$187.50, Dutiable at normal rates