Eligible people for tax refund
•Foreign tourists and those from the Hong Kong SAR, Macao SAR and Taiwan who have stayed on the Chinese mainland for less than 183 consecutive days.
Tax refund requirements
Goods valued over RMB500 purchased by a foreign tourist on the same day in one designated duty freestore.
The goods must be unopened and unused.
With the day of departure less than 90 days from theday of purchase.
The goods must be carried by the foreign tourist or checked with the luggage.
Goods of tax refund
According to the announcement issued by the GeneralAdministration of Customs of China, goods of tax refund referto the personal articles purchased by foreign tourists atdesignated stores in line with the requirements for taxrefund, excluding items on the List of the People’s Republic of China of Articles Prohibited from lmport and Export and the List of the People’s Republic of China of Articles Restrict-ed from lmport and Export.
Application Form of Departure Tax Refund
Tourists who have purchased goods eligible for departure tax refund at designated stores need to claim the Application Form of Departure Tax Refund at the stores with valid lD orvalue added tax (VAT)invoices.
※Valid lD
Valid lD refers to passports that mark or can collect the last entry date of overseas passengers, Mainland Travel Permit for Hong Kong and Macao Residents, Mainland Travel Permit for Taiwan Residents, etc.
Customs verification
Passengers need to take valid personal lD the purchased goods, Application Form of Departure Tax Refund and the VAT invoices of the purchased goods to the China Customs for verification.
Departure Tax Refund
Passengers should take valid personal lD, the verified Application Form of Departure Tax Refund and the VAT invoices ofthe purchased goods for tax refund in the tax refund agencies at the airport.
Tips
- The currency used for tax refund is RMB.
- Tax is refunded in RMB in cash or via bank transfer.
If the refund amount does not exceed RMB10,000, the tourist can choose cash refund or bank transfer.
If the amount exceeds RMB10,000, the refund agency shall transfer the money to the buyer’s bank account.