Visitors who apply for VAT refund shall meet all the conditions as listed below:

(1) The amount of tax-refundable goods purchased by the same overseas visitor at the same tax-free store within the same day reaches 200 Chinese yuan;

(2) Tax-refundable goods have not yet been used or consumed;

(3) The departure date is no more than 90 days from date of the purchase of tax-refundable goods;

(4) The tax-refundable goods purchased shall be carried with the overseas visitor himself/herself, or checked as his/her luggage upon departure.