Alcohol regulations in Sri Lanka

Licences needed

Distillery Licence, Rectifying Licence, Blending/Compounding and Bottling Licences issued under the Excise Ordinance (Chapter 52)

Authority

Department of Excise of Sri Lanka / Ministry of Finance

Documents

Formal application to the Commissioner General of Excise, detailed distillery plant and warehouse blueprints, title deeds or lease agreement for premises, machinery technical specifications, Environmental Protection Licence (EPL) from the Central Environmental Authority, local authority/pradeshiya sabha clearance, and tax clearance certificates

Fees

Statutory annual fees and administrative charges prescribed by Ministry of Finance gazette notifications

Time to obtain

not confirmed

Who can import

Corporate entities registered with Sri Lanka Customs holding an Excise Wholesale/Foreign Liquor Import Licence (e.g., FL 3) and an Import Control Licence

Licences or registrations

Import Control Licence (ICL), Foreign Liquor Import/Wholesale Licence (FL 3), and Sri Lanka Customs TIN/VAT registration

Authority

Department of Imports and Exports Control, Department of Excise of Sri Lanka, and Sri Lanka Customs

Documents

ICL application, proforma invoice, Excise Department import recommendation/permit, Certificate of Origin, Certificate of Analysis (specifying strength and chemical standards), bill of lading, and company registration certificates

Fees

ICL processing fees (tiered/percentage fee based on CIF value) plus standard customs document fees; a 3% surcharge on CIF is levied if imported without prior permit

Time to obtain

not confirmed

Required: yes Process: Importers and manufacturers must obtain product and label clearance from the Department of Excise and Sri Lanka Standards Institution (SLSI). A certified Government Analyst's report or approved laboratory…

Spirits under HS 2208 require an advance Import Control Licence (ICL) approved prior to bill of lading issuance. Importers must hold an Excise Permit for Importation, submit a Customs Confirmation to obtain an Excise Transport…

Spirits under HS 2208 are subject to a General Customs Duty (CID) of Rs. 2,750 per bulk litre (or exemption/special rates depending on specific sub-heading and origin FTA), Port and Airport Development Levy (PAL) of 10%, Export Development Board Cess of 70%, Social Security Contribution Levy (SSCL) of 2.5%, and standard Value Added Tax (VAT) of 18%.

Under Excise Notification No. 01/2025 (effective January 11, 2025), excise duty on country-made foreign spirits is Rs. 7,969 per proof litre of alcohol, Special Arrack is Rs. 7,244 per proof litre, and Coconut/Palmyrah Arrack is…

Distribution is conducted through private retail licensed wine stores (FL 4), licensed supermarkets, bars, and hotels. Under revised gazette rules, retail liquor shops (FL 4) may operate from 8:00 AM to 10:00 PM; standalone bars…

restricted

Labels must include brand name, spirits class/category, net volume in metric units (ml/l), alcoholic strength (% ABV), manufacturer/bottler name and physical address, country of origin, lot/batch identification, and language in…

Comprehensively banned under the National Authority on Tobacco and Alcohol (NATA) Act No. 27 of 2006. All forms of direct and indirect advertising, sponsorships (sports, music, cultural events), brand promotions, trade-mark…

Regulated by the Sri Lanka Standards Institution (SLSI), including SLS 734 for Arrack and standards for whisky, rum, gin, vodka, and brandy. Minimum standard strength for distilled spirits is generally 38% to 40% ABV depending on…

Nationwide prohibition on retail liquor sales on all monthly Buddhist Full Moon Poya days, Independence Day (February 4), and designated religious or election holidays. In addition, statutory buffer zones ban the establishment of…

In January 2025, the Ministry of Finance raised excise duty rates by 5.9% across alcoholic beverages via Gazette Extraordinary No. 2418/42, setting country-made foreign spirits at Rs. 7,969 per proof litre and special arrack at…

Expanding international tourism and premium hospitality venues drive consistent demand for imported Scotch whisky, high-end gin, and cognac. However, foreign brands must navigate high import tariffs, an 18% VAT, complex excise…

1. Sri Lanka Customs National Imports Tariff Guide
2. Excise Duty on Liquor Gazette Notification No. 2418/42 (January 2025)
3. Excise Notification No. 08/2019 - Foreign Liquor Duty & Import Rules
4. National Authority on Tobacco and Alcohol (NATA) Act No. 27 of 2006
5. Sri Lanka Excise Ordinance (Chapter 52)
6. EconomyNext: Sri Lanka Cabinet Approves International Bids for Liquor Security Stamps (May 2026)
7. Parliament of Sri Lanka: Committee on Public Finance - Liquor Security Sticker Review (2026)