Tax Refund

Part 1: What is the tax refund policy for overseas visitors?

The tax refund policy for overseas visitors allows eligible visitors to claim a refund of value-added tax (VAT) on goods purchased at designated tax-refund stores when departing from a departure port.

“Overseas visitors” refers to foreigners and compatriots from Hong Kong, Macao, and Taiwan who reside in mainland China for no more than 183 consecutive days.

“Departure port” refers to officially open ports with tax-refund agencies in regions implementing the policy (e.g., Haikou Meilan International Airport, Sanya Phoenix International Airport).

“Refundable goods” means personal items purchased by the overseas visitor at a tax-refund store that meet the refund conditions.

 

Part 2: What are the conditions for applying for a tax refund?

Overseas visitors may apply for a tax refund if:

The total purchase amount of refundable goods from the same store on the same day reaches RMB 200.

The goods are unused, unopened, and in intact packaging.

The departure date is within 90 days of the purchase date.

The goods are carried on the person during departure.

 

Part 3: Tax refund procedures

 

Traditional refund process:

In-store purchase: After purchasing refundable goods, the store issues a VAT invoice and an Overseas Visitor Tax Refund Application Form, both provided to the visitor.

Customs inspection: Before departure, the visitor presents a valid ID, unused refundable goods, the refund application form, and the invoice to customs for verification and stamping.

Refund collection: After customs verification, the visitor submits the stamped application form and valid ID to an authorised tax-refund agency to complete the refund.

 

“Instant refund” process:

In regions offering the “Instant Refund” policy, stores that wish to participate may become “Instant Refund” stores after reaching an agreement with the local tax-refund agency on advance payments.

Store issues advance payment: After signing an agreement, the store processes a credit card pre-authorisation, issues the Overseas Visitor Tax Refund Application Form, and pays the advance to the visitor.

Customs inspection: The visitor must present the refundable goods, the application form, the sales invoice, and a valid ID to customs for inspection before departure.

Agency review: The visitor submits the customs-stamped application form, sales invoice, and valid ID (e.g., passport) to the tax-refund agency in the departure port’s restricted area. The agency verifies the documents. If the visitor departs from the designated port within the agreed timeframe and meets all policy requirements, the agency releases the credit card pre-authorisation, completes the refund, and the advance payment is considered the official refund.