Practical guide

Claim a departure tax refund on eligible China shopping

How eligible overseas travelers obtain the application form at a tax-refund shop, complete Customs verification, and collect a refund at departure.

Eligible overseas travelers can request a departure tax refund for qualifying personal goods bought at registered tax-refund shops. The process requires documents from the shop, Customs verification when departing, and an application to the refund agent.

A clear next step

  1. At a registered tax-refund shop, present your valid identity document and ordinary VAT invoice or electronic ordinary invoice, then request the Departure Tax Refund Application Form.
  2. Keep the goods, invoice, identity document, and application form available for Customs verification when leaving China.
  3. After Customs stamps the application form, submit your valid identity document and Customs-verified form to the refund agent in the departure-port restricted area.

Sources & verification

Last verified

  • 国家税务总局关于修改《境外旅客购物离境退税管理办法(试行)》的公告 For this policy, an overseas traveler is a foreign national or a Hong Kong, Macao, or Taiwan compatriot who has continuously resided in China for no more than 183 days. · A tax-refund shop cannot issue a Departure Tax Refund Application Form if one overseas traveler spends less than RMB 200 at that same shop on the same day. · Before departure, the traveler must use their valid identity document and the relevant ordinary VAT invoice or electronic ordinary invoice to request the application form from the tax-refund shop. · The traveler must obtain Customs verification of the tax-refund goods at departure; the refund agent requires the traveler's valid identity document and the Customs-verified application form.

Questions

What to keep in mind.

Can I claim a departure tax refund for an item bought more than 90 days before departure?

No. The regulation says the refund agent checks that the purchase date of the tax-refund goods is no more than 90 days before the departure date.