Travelers to China can receive a refund on value-added tax (VAT) upon departure after following specific procedures. Purchases made at eligible shopping venues within the country, the duty-free zone on Hainan Island, and downtown duty-free shops in major cities are all eligible for tax refunds.
The Departure Tax Refund Policy allows overseas tourists to claim a refund on the Value-Added Tax (VAT) for eligible goods purchased within China upon their departure. This policy is applicable only to foreign tourists (including foreigners and residents of Hong Kong, Macao, and Taiwan) who stay in China for no more than 183 days. To qualify, a single purchase at designated tax-refund shops must meet the minimum spending threshold, and the products must be taken out of the country unopened and unused within 90 days. Tourists can process their refunds at tax refund counters located at departure ports such as airports and harbors. For official guidelines and the most up-to-date information, you can check this website.
The Island Duty-Free Policy (Hainan) designates Hainan Island as the only region in China where the off-island duty-free policy is implemented, offering duty-free shopping benefits to overseas tourists, including Chinese citizens. All departing passengers, both international tourists and Chinese nationals, are entitled to an annual duty-free shopping quota of 100,000 RMB per person. They can shop at designated duty-free stores such as the Sanya International Duty-Free Shopping Complex and the Haikou Meilan Airport Duty-Free Shop, and collect their purchases upon departure at the airport, railway station, or harbor. For official guidelines and the most up-to-date information, you can check this website.
In major cities such as Beijing, Shanghai, and Guangzhou, there are downtown duty-free shops where overseas tourists can purchase duty-free goods by presenting their passports and departure flight tickets. The purchased items can then be collected upon departure at the airport, railway station, or harbor.
For official guidelines：Beijing, Shanghai, Guangzhou, Shenzhen, Hangzhou,
Announcement on Nationwide Implementation of the “Instant Refund Upon Purchase” Service for Tax Refunds on Departure for Overseas Tourists
State Taxation Administration Announcement No. 9 of 2025 April 4, 2025
To further enhance the convenience of tax refunds on departure for overseas tourists and improve their shopping experience, and based on the outcomes of prior pilot programs, the State Taxation Administration (STA) has decided to implement the “Instant Refund Upon Purchase” service measure (hereinafter referred to as the “Instant Refund”) nationwide. The relevant details are hereby announced as follows:
Key Features of the “Instant Refund Upon Purchase”
The “Instant Refund Upon Purchase” is an upgraded and optimized version of the existing tax refund policy for departing tourists. It allows overseas tourists shopping at designated “Instant Refund” stores in regions where the departure tax refund policy is already in effect to sign an agreement and complete a credit card pre-authorization. Upon doing so, they may immediately receive a cash advance in RMB equivalent to the refund amount (hereinafter referred to as the “advance payment”).
If the tourist passes customs verification upon departure, exits through designated ports within the agreed timeframe, and meets all requirements under the tax refund policy, the tax refund agency will cancel the credit card pre-authorization and finalize the refund process. If the above conditions are not met, the advance payment will be recovered via the credit card pre-authorization, and the refund process will be adjusted accordingly.
Procedures for the “Instant Refund Upon Purchase”
Overseas tourists must comply with the tax refund policy and follow these steps:
In-Store Advance Payment
Designated “Instant Refund” stores or tax refund agencies shall present an agreement to the tourist.
After the tourist signs the agreement, the store will process the credit card pre-authorization, issue a Tax Refund Application Form for Overseas Tourists, and provide the advance payment on-site.
Customs Verification
Upon departure, the tourist must present the purchased goods, the Tax Refund Application Form, sales invoices, and valid identification to customs for verification.
Tax Refund Agency Review
The tourist must submit their passport, the customs-verified Tax Refund Application Form, and sales invoices to the tax refund agency in the departure port’s restricted zone. The agency will review the materials and proceed as follows:
For compliant cases: Cancel the credit card pre-authorization and finalize the refund.
For non-compliant cases: Recover the advance payment via pre-authorization and halt the refund process.
For delayed or non-designated port departures: Recover the advance payment within 3 working days after the agreed departure period ends. The refund will be processed upon actual departure per standard procedures.
This announcement takes effect immediately upon issuance.
State Taxation Administration
April 4, 2025