China departure tax refunds for overseas visitors
Eligible overseas visitors may request a VAT refund on qualifying goods bought from a participating departure-tax-refund store. The current minimum is RMB 200 at the same store on the same day, with timing, goods and departure-port conditions still required. A store, Customs and the refund agency each complete a different part of the process; approval is not guaranteed.
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Quick answer
Eligible overseas visitors may request a VAT refund on qualifying goods bought from a participating departure-tax-refund store. The current minimum is RMB 200 at the same store on the same day, with timing, goods and departure-port conditions still required. A store, Customs and the refund agency each complete a different part of the process; approval is not guaranteed.
Who this guide is for
- This applies to
- Foreign visitors and compatriots from Hong Kong, Macao and Taiwan who meet the departure-tax-refund definition and are shopping for eligible goods at a participating store.
- This does not apply to
- A resident seeking personal tax advice, an export business, ordinary duty-free shopping, or a purchase from a store that has not confirmed departure-tax-refund participation.
- Overseas visitor in this policy
- A person in the covered groups who has resided in mainland China for no more than 183 consecutive days before departure. This definition does not decide immigration status or tax residence.
Choose your refund path in 30 seconds
Start with the service the store has actually confirmed.
The store offers the standard departure refund
Collect the invoice and refund application information, keep the goods unused, then complete Customs and refund-agency steps at a supported departure port.
The store offers refund-upon-purchase
Read the agreement and pre-authorization conditions before accepting the RMB advance; the departure procedure is still required.
My departure port is not confirmed
Check that the selected port currently supports departure tax refunds and confirm the terminal sequence before relying on the refund.
Before you buy
- Ask whether this exact store is a participating departure-tax-refund store.
- Ask separately whether it offers refund-upon-purchase; the two labels are not interchangeable.
- Use the same valid identity document that will show the most recent entry and be carried at departure.
- Confirm that the purchase will reach RMB 200 at this same store on this same day.
- Check that the planned departure is within 90 days of purchase and no more than 183 days after the most recent entry.
- Plan to keep the goods unused or unconsumed and available if Customs requests inspection.
- Confirm that the selected airport, land port or water port currently supports the service.
Standard departure-refund workflow
Look for current departure-tax-refund participation and ask staff to confirm the process before payment.
Present the valid identity document and obtain the sales invoice and departure tax refund application information from the store.
Keep the goods unused or unconsumed, retain access to the invoice and application information, and do not separate the goods from the traveler who made the purchase.
Confirm the terminal, Customs location, refund agency, supported channels and opening arrangements from current official port information.
At departure, keep the identity document, goods and electronic or paper records available. Present them when the system or Customs requires verification.
After the required Customs step, use the authorized refund agency identified for that port. The agency reviews the materials and processes the supported refund method.
Standard refund or refund-upon-purchase
Swipe or scroll sideways to compare all columns.
| Question | Standard departure refund | Refund-upon-purchase |
|---|---|---|
| When money is received | After Customs and refund-agency review at departure | An RMB advance can be received at a participating store |
| Store requirement | Participating departure-tax-refund store | Participating store that also offers refund-upon-purchase |
| Credit-card pre-authorization | Not part of the standard path | Required on the visitor's own supported credit card |
| Departure step | Still required | Still required before the pre-authorization can be released |
| Result | Subject to verification | The advance remains conditional until the departure procedure is completed |
In short:
From 1 July 2026, application and invoice information can move electronically and the Customs inspection model uses random physical checks for tax-refund goods valued below RMB 10,000 while applications valued at RMB 10,000 or more remain subject to item-by-item inspection. Keep the goods and identity document available. The national cross-region information-system workflow scheduled for 1 September 2026 is future as of 22 July 2026 and must not be treated as current.
Common mistakes
- Confusing a tax-free store with a departure-tax-refund store Ask whether the store participates in the specific departure-tax-refund system.
- Combining purchases across stores or days The RMB 200 condition applies to the same visitor at the same store on the same day.
- Using or consuming the goods Eligible goods must remain unused or unconsumed at departure.
- Treating the formula as a personal refund calculator The 11% or 8% rate and 2% agency handling fee still require item and document verification.
- Assuming every port or payment channel participates Confirm the current port, terminal, refund agency and supported refund method.
Fixed store inquiry
Copy this fixed message into the store's official service channel or show it to staff.
Hello. Please confirm whether this store currently participates in China's departure tax refund program and whether it offers the standard departure refund, refund-upon-purchase, or both. Please tell me which invoice and application records you will issue, which departure period applies, and which ports or refund agencies this transaction supports.
Fixed text only. Add purchase, identity or payment details only in the store's official channel. ChinaReady does not save, send or receive them.
Printable tax-refund checklist
- Participating store confirmed
- Standard or refund-upon-purchase path confirmed
- Same-store same-day RMB 200 condition checked
- Valid identity document ready
- Sales invoice and application information retained
- Goods unused or unconsumed
- Purchase and entry timing checked
- Supported departure port and terminal confirmed
- Customs and refund-agency sequence checked
- Supported refund method confirmed
Frequently asked questions
Is every foreign visitor automatically eligible?
No. The policy definition, purchase, timing, goods, store, departure-port, Customs and refund-agency conditions all matter.
Is the minimum purchase RMB 200?
The current condition is at least RMB 200 by the same overseas visitor at the same participating store on the same day, together with the other requirements.
Can ChinaReady calculate my exact refund?
No. The official guide uses an 11% or 8% refund rate less a 2% agency handling fee, but the applicable rate and final amount require official verification.
Can I use any airport or port?
No. Confirm that the selected publicly open port is in a participating region and has a refund agency, then check its current terminal process.
Official sources
Scope: Official English Q&A defining overseas visitors and departure ports and stating the additional own-credit-card, pre-authorization and designated-port conditions for refund-upon-purchase.
Limit: This concise Q&A does not list current participating stores, ports, counter locations, opening hours, supported cards or individual outcomes. Its use of 'tax-free store' must not be treated as proof that every duty-free or tax-free retailer participates in departure tax refunds.
Scope: Controlling national notice for refund-upon-purchase, including participating-store conditions, agreement, credit-card pre-authorization, RMB advance, Customs verification, refund-agency review, release of the guarantee and recovery of the advance when conditions are not met.
Limit: National availability does not mean every departure-tax-refund store offers the service. The store, local implementation, supported card, agreement and designated port remain transaction-specific; later 2026 measures modify parts of the process.
Scope: Official-site news summary supporting the RMB 200 same-store same-day threshold, the RMB 20,000 cash-refund limit and the expansion of supported refund channels.
Limit: The article is a policy summary sourced to Xinhua, not the controlling administrative text. Exact eligibility and processing must be checked against the current STA rules, store, Customs and refund agency.
Scope: Controlling 2025 amendment and republished administrative measures supporting the overseas-visitor definition, valid-document definition, refund-store definition, RMB 200 threshold, 90-day condition, goods handling and RMB 20,000 cash-refund limit.
Limit: The amendment does not provide live store, port or counter availability and predates the 2026 paperless and inspection changes. Later effective measures must be applied where they change procedure.
Scope: Current bilingual official guide supporting the RMB 200 threshold, 90-day purchase-to-departure period, 183-day latest-entry limit, unused-goods condition, documents, Customs and agency roles, refund formula, RMB currency and cash or bank-transfer thresholds.
Limit: The guide is hosted by the Shanghai tax authority. Its national policy summary is used for the stated conditions, while its map, local merchant information and local counter details are Shanghai-specific and are not generalized to other regions or ports.
Scope: Official English Q&A describing the store records, valid identity document, Customs verification and authorized refund-agency stages for the standard departure process.
Limit: The page predates the July 2026 paperless workflow and does not establish live terminal order, counter location, opening hours or supported payment channels. It must be read with the current paperless notice and port instructions.
Scope: Official English Q&A supporting the VAT-inclusive invoice basis and the 11% and 8% refund rates used in the current calculation framework.
Limit: The page states that a refund-agency service fee is deducted but does not itself state the 2% fee. The 2% figure is therefore supported separately by the current bilingual official guide. This source does not calculate a visitor's final refund.
Scope: Official English overview of the 2026 upgrade, including the 1 July inspection and paperless changes and the nationwide 28-day promised departure period for refund-upon-purchase.
Limit: The overview describes policy measures at a high level and does not by itself establish that every store, port or cross-region agency connection is operational. The dated implementing notice controls the 1 September cross-region workflow.
Scope: Official English detail supporting proportional random physical inspection for tax-refund goods valued below RMB 10,000 and item-by-item inspection at RMB 10,000 or more from 1 July 2026.
Limit: The threshold concerns the value of tax-refund goods, not the refund amount. The page does not tell an individual visitor whether a specific application will be selected for inspection or provide live port procedures.
Scope: Official STA notice, hosted by the Zhejiang tax authority, supporting electronic transfer of application and invoice information, paper materials on request, current online verification handling and the cross-region refund-upon-purchase information-system workflow scheduled for 1 September 2026.
Limit: The paperless provisions are current, but the national cross-region workflow has an effective date of 1 September 2026 and is future as of this review. It also requires compliant handling and coordination between the relevant refund agencies; it does not promise universal store-to-port connectivity.
About this guide
ChinaReady editors prepared and reviewed this page against the sources above. Details can change; confirm current information with the responsible authority, venue or operator before you travel.