Sri Lankan residents are entitled to an annual allowance based on how long they stayed abroad. This allowance usually includes: Personal clothing, Electrical and electronic household equipment (Other than restricted and prohibited items), 2.5 liters of liquor, and 2 liters of wine.
Up to US$125 of personal items annually if the period abroad is less than 90 days. Up to US$500 of personal items annually if the period abroad is between 90 to 365 days.
Sri Lanka's customs regulations do not permit any tobacco products being brought into the country.