When departing China through a designated port of exit, overseas visitors who have purchased eligible goods from tax refund stores may apply for a VAT refund. Visitors who simultaneously meet all of the following conditions are eligible to apply:

1.The total value of eligible goods purchased by the same overseas visitor at the same tax refund store on the same day reaches 500 RMB or more.
2.The eligible goods have not been used or consumed.
3.The date of departure is within 90 days of the date of purchase.
4.The purchased eligible goods are carried by the visitor in person as carry-on or checked baggage upon departure.

Tax Refund Rate: 11% Formula for calculating the refundable VAT amount: Refundable VAT = Sales invoice amount of eligible goods (VAT inclusive) × Tax refund rate

Tax Refund Procedure

① Purchase goods at a tax refund store and ask the staff for the Overseas Visitor Shopping Tax Refund Application Form and your purchase invoice.
② When departing, present the eligible goods, purchase invoice, completed application form, and your passport or other valid identification to Customs for verification and endorsement.
③ Take your passport or valid ID, the endorsed application form, and the purchase invoice to the tax refund agency at your port of departure to complete the refund process.

＊The tax refund agency may deduct a necessary handling fee from the refund amount.

Tax refunds are available in two forms: cash refund or bank transfer.
If the refund amount does not exceed 10,000 RMB, visitors may freely choose their preferred refund method.
If the refund amount exceeds 10,000 RMB, the refund will be processed by bank transfer only.