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  • What is the process of the Refund-Upon-Purchase?

    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.

  • What is the process of the Refund-upon-departure?

    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.

  • What is the currency for the tax refund?

    The currency for the tax refund is renminbi (RMB). Tax refunds can be paid either in cash or through bank transfer.

  • How is the amount of the tax refund calculated?

    From April 1, 2019, the calculation of VAT refundable shall be based on the invoice amount (including VAT) of tax-refundable goods. For items with the applicable tax rate of 13%, the tax refund rate is 11%. For items with the applicable tax rate of 9%, the tax refund rate is 8%. The calculation formula is as follows:

  • What are the conditions for VAT refund?

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

  • What are the eligible goods for VAT refund?

    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:

  • What is the Departure Tax Refund Policy?

    Overseas visitors can be refunded value-added tax (VAT) for the tax-refundable goods they purchase at tax-free stores when they leave China from ports of departure.

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