|
CATEGORY (A) : Period
less than 90 days |
|
(i) Baggage up to US$
125/- Duty Free |
|
(ii) Purchases from Sri
Lanka Duty Free Shop on arrival, if no goods are brought
from abroad, upto US$ 187.50 Duty free |
|
(iii) Excess value above
US$ 125/- or US$187.50, Dutiable at normal rates |
|
CATEGORY (B) : Over 90
days less than 365 days |
|
(i) Baggage up to US$
500/- Duty Free |
|
(ii) Purchases from Sri
Lanka Duty Free Shop on arrival, if no goods are brought
from abroad, upto US$ 625/- Duty free |
|
(iii) Excess value above
US$ 500/- or US$ 625/-, Dutiable at normal rates |
|
CATEGORY (C) : Over
365 days |
|
(i) Baggage up to US$
1000/- Duty Free |
|
(ii) Purchases from Sri
Lanka Duty Free Shop on arrival, if no goods are brought
from abroad, upto US$ 1750/- Duty free |
|
(iii) Excess value above
US$ 1000/- or US$ 1750/-, Dutiable at normal rates |
|
CATEGORY (D) :
Minors (Under 18 years) |
|
(i) Period less than 90
days - |
|
(a) Baggage up to US$
87.50 Duty Free |
|
(b) Purchases from Sri
Lanka Duty Free Shop on arrival, if no goods are brought
from abroad, upto US$ 125/- Duty free |
|
(c) Excess value above
US$ 125/- dutiable at normal rates |
|
(ii) Period over 90 days
- |
|
(a) Baggage and/or goods
purchased from Sri Lanka Duty Free Shop on arrival, up to
US$ 187.50 Duty Free |
|
(b) Excess value above
US$ 187.50 dutiable at normal rates |
Duty Free Baggage Allowance