Goods Across Borders · Customs rule card
Vape / E-Cigarette → Sri Lanka
Purpose: Traveling · Verified: 2026-07-23
Vape / E-Cigarette is restricted for travelers entering Sri Lanka; declare above the personal allowance.
Details
Vape / E-Cigarette requires declaration at customs (and in some cases an import permit) when carried by travelers into Sri Lanka. Sri Lanka Customs applies a personal-allowance threshold per item category; quantities above attract duty + the destination's VAT/GST rate (15%) plus, for select categories, an additional excise tax. ASEAN AFTA / RCEP preferential treatment for member-state goods. Cultural-property export rules vary sharply by destination. Travelers should consult Sri Lanka Customs for the current quantity threshold + documentation requirement before departure.
Leaving with this item
Vape devices and personal e-cigarette hardware may generally be exported from Sri Lanka freely, though many destinations prohibit import.
Practical advice
Carry Vape / E-Cigarette in carry-on where applicable (medication / lithium battery / valuables). On arrival, walk the Red Channel and declare on the customs form. Sri Lanka Customs computes duty + VAT at the published rate. Have the purchase receipt + (for medication) the original prescription available.
Customs authority
Sri Lanka Customs · https://www.customs.gov.lk/