10. Duty Free:
Travellers to Sri Lanka over 18 years do not have to pay duty on the following items: 2 bottles wine and 1.5 litres spirits; perfume up to 59ml and 250ml eau de toilette; and souvenirs to the value of US$250; 200 cigarettes or 50 cigars and 340g of tobacco. For family members travelling together free import applies for two members. Passengers must declare personal effects to ensure free export when they arrive in Sri Lanka.
Restricted items include firearms, ammunitions, explosives and weapons, plants, fruits, birds and by-products, medication (unless it is for personal use), and goods for commercial purposes. Prohibited items include drugs or narcotics, pornographic material, and material that ridicule religious belief systems.