Do you pay export tax on gems in Sri Lanka?

Tourists buying cut gems and jewellery for personal use do not pay any direct export taxes when leaving Sri Lanka, since any relevant government levies are already baked into the retail price you paid at the shop.

The NGJA oversees commercial exports and puts taxes on wholesale shipments, especially those moving via cargo. Still, if you are a tourist who has just a few rings, or a small number of loose polished sapphires tucked into your personal luggage, then you are exempt from those commercial export tariffs. So the only thing you really need to watch is the import duties applied in your home country once you arrive.