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GOODS ACROSS BORDERS

IMPORT DESTINATION

Importing Into 🇱🇰 Sri Lanka

CUSTOMS AUTHORITYSri Lanka Customs
STANDARD VAT15%
DE MINIMIS (USD)US$50

De Minimis Threshold

THRESHOLD (USD)

US$50

LOCAL CURRENCY

15000 LKR

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

Personal-import parcels under LKR 15,000 (≈USD 50) duty-free; above attracts customs (10-30%) + VAT (15%) + Port Levy + CESS.

As of: 2023-01-01

VAT / GST on Imports

15%

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#Document
01Customs declaration form
02NMRA permit for medications

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import Categories

  • Firearms (police permit)
  • Pharmaceuticals (NMRA permit)
  • Currency over USD 10,000

Prohibited Import Categories

  • Narcotics
  • Counterfeit goods
  • CITES-listed species

Special Notes

  • 01SAFTA + SAARC member; preferential trade with regional partners.
  • 02FTA with India provides duty-free access for many goods.
  • 03Currency: Sri Lankan rupee (LKR); financial-crisis context (2022-2023) means USD is increasingly accepted.

DUTY CALCULATOR

Estimate duties and VAT for a specific shipment into Sri Lanka.

Calculate Duty →
RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog