The Sri Lanka customs regulations are strict to be honest. As a visitor, entering Sri Lanka at the airport, seaport or by road, you are by law required to make proper declaration of all the prohibited or dutiable goods that you may have in your possession. The personal belongings even those for personal use can be examined by the Sri Lankan custom officials and they may be subjected to the relevant customs duty depending on their content or quantity.
Once you arrive at the Colombo international airport or at any other Sri Lankan entry point you have to fill the Sri Lanka customs regulations declaration form with the required details. After completing this form, you are supposed to hand it over to the uniformed custom officer before leaving the Arrivals hall of the airport. The formalities of the customs are not very much complicated.
The customs officers are highly trained professionals and they are very efficient and polite. Note, however that these customs officials are bound by the Sri Lanka customs regulations laws to impose very stiff penalties on the persons who are found to guilty of making declarations they are false. You can also be fined or punished under the law of you conceal any prohibited or dutiable goods. THE GREEN CHANNEL:
Under the Sri Lanka customs regulations, the visitors to Sri Lanka who do not possess any prohibited or dutiable goods except those goods that are allowed under the duty free allowances may in some circumstances go via the green channel. However, the visitors that possess dutiable goods that exceed the duty free allowances that they are entitled should go through the formal channel in which they have to make customs declaration to customs officers that are on duty.
The tourist to Sri Lanka are accorded passenger’s baggage exemptions on their personal clothing and other personal essentials, 2 wine bottles of regular size and ½ liters of spirits and on toilet water that does not exceed ¼ liter. Also exempted is little quantity of souvenirs and perfumes in which the value does not exceed US$ 250 and which are not meant for use in commercial transactions.
Under the Sri Lanka customs regulations, the ordinary Sri Lanka residents are also entitled to some passenger baggage exemptions. Among the items that are exempted from the customs include alcoholic liquor that does not exceed 2 ½ litres, wine that does not exceed 2 liters and perfumed spirits that do not exceed ¼ liter.
The baggage that is exempt from customs for the purpose of audit in Category A is US $ 125 in which the stay of that person does not exceed 90 days and the purchases on arrival from the duty free shops. If there are no goods that are brought by the visitor from abroad, exemption may be up to US$ 187.5.
In category B, the exemption is US $ 125 in which the stay of that person exceeds 90 days but does not exceed 365 days and the purchases on arrival from the duty free shops. If there are no goods that are brought by the visitor from abroad, exemption may be up to US$ 625.
In category C, the exemption is US$ 1,000 in which the stay of that person is more than 365 days and the purchases on arrival from the duty free shops. If there are no goods that are brought by the visitor from abroad, exemption may be up to US$ 1750.
For more information Please visit: http://www.customs.gov.lk/baggage.htm