1.Purchasing tax-refundable goods. Overseas visitors who apply for the departure tax refund after purchasing tax-refundable goods at tax-free stores shall ask for the Refund Application Form for Overseas Visitors and sales invoices from the tax-free stores.

2. Customs verification. Overseas visitors shall declare their purchases at the port of departure together with the Refund Application Form for Overseas Visitors, the sales invoices and their valid ID to the Chinese customs for verification. The customs shall sign and seal the Form after confirming that there is no error.

Valid ID mentioned above shall refer to passports, Mainland Travel Permit for Hong Kong and Macau residents, Mainland Travel Permit for Taiwan residents, etc., which indicate or can collect the last entry date of overseas visitors.

3.Refunding by agencies. The departure tax refund shall be processed by tax refund agencies established within the restricted zone at the port of departure. Overseas visitors shall apply for the VAT refund to the aforementioned agencies with their valid ID, the Refund Application Form for Overseas Visitors signed and sealed by the customs, and the sales invoices for the purchased goods.