The following goods may be imported into the Maldives without incurring customs duty:

• A reasonable amount of cigarettes, cigars and tobacco.
• A reasonable number of gifts.

Pornographic literature; idols of worship; pork; alcoholic beverages. Drugs are strictly prohibited; the penalty for importing drugs for personal or other use is life imprisonment.

The following may not be exported in any form: tortoise and turtle shells and products made of turtle shell (the government has banned the killing of turtles), and black coral in whole form.