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

2.Pre-authorization guarantee. Overseas visitors, when applying for the “refund-upon-purchase” service, shall provide a credit card for pre-authorization guarantee, sign the informed consent form and receive an advance payment equivalent to the amount of the tax refund.

3.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.

4.Review by tax refund agencies. Overseas visitors shall file their valid ID, the Refund Application Form for Overseas Visitors signed and sealed by the customs, and the sales invoices for the purchased goods with tax refund agencies established within the restricted zone at the port of departure for review. Where there is no error after the review, the pre-authorization guarantee shall be removed. Where the tax refund claim does not comply with relevant regulations, the tax refund agencies shall recover the advance payment through the pre-authorization guarantee.