Goods eligible for VAT refund are goods for personal use that are purchased by overseas visitors at tax-free stores, and meet certain conditions. The following items are excluded:

(1)Goods listed in the Catalog of Items Prohibited and Restricted from Entering and Exiting the People’s Republic of China;

a.Exit Prohibited Items:

(a)All the entry prohibited items；

(b)Manuscripts, printed materials, films, photos, records, audio tapes, VCDs, laser videodiscs, computer storage media and other items containing state secretes;

(c)Precious cultural relics and other exit prohibited cultural relics; and

(d)Rare and endangered animals and/or plants, including their specimens, seeds and propagation materials.

b.Exit Restricted Items:

(a)Precious metals such as gold, silver, and products made from gold or silver；

(b)National currencies;

(c)Foreign currencies and the relevant marketable securities;

(d)Radio transceivers and communication security machines;

(e)Precious traditional Chinese medicines;

(f)Ordinary cultural relics; and

(g)Other exit restricted items specified by the customs.

(2) VAT exempt goods sold at tax-free stores;

(3) Other goods as prescribed by the Ministry of Finance, the General Administration of Customs and the State Taxation Administration.