入境斯里蘭卡的香菸均不免稅,不申報會處以罰金。Certificate of registration issued by the Department of Excise is required for import and export of any raw material or finished products of cigarettes, cigars, beedi, or pipe tobacco. The items must be declared upon arrival.http://www.iatatravelcentre.com/LK-Sri-Lanka-customs-currency-airport-tax-regulations-details.htm