Can foreigners claim a VAT refund on shopping at Colombo airport on departure

Honest answer: Sri Lanka does NOT currently have a broad, EU-style tourist VAT refund scheme on regular retail shopping. So your 18 percent VAT on tea, fabric, ordinary souvenirs etc is not refundable at the airport for a foreign tourist. Where you CAN get duty-free benefit: (1) Gem and jewellery purchases from NGJA-registered dealers can be sold to you VAT-free if processed correctly with your passport and onward ticket; ask the shop to issue a "tourist invoice" and process the export documentation, NOT a regular invoice. (2) The CMB duty-free area inside departures sells tea, spirits, sapphires and tobacco at duty-free prices (typically lower than city prices for spirits/tobacco, often HIGHER for tea, ironically). (3) Leaving via the CMB "Arrival Duty Free" on the way in also exists and is occasionally cheaper. Save your jewellery export documentation in hand luggage; customs sometimes asks at the gate.