At the entrance to Sri Lanka is allowed to bring 1.5 liters of spirits and two bottles of wine. It is not allowed to bring boxes of duty-free cigarettes, although it is unlikely You will be stopped at customs and searched because of a couple of jocks. But if you get caught smuggling cigarettes will be confiscated and you will be fined 6000 rupees ($40 or 2800 RUB). There are also no duty-free cigarettes at the airport upon arrival.
Leaving Sri Lanka, you can export up to 10 kg of tea duty-free. It is forbidden to export the national currency from the country. Theoretically, You can’t take more than 250 rupees in cash, but it’s rarely checked. If you want to export Antiques older than fifty years, you will need the permission Of the Department of Archaeology (www.archaeology.gov.lk). The export of any coral, shell or other protected marine product is prohibited; the export of flora, fauna or parts of animals is also prohibited.