Detailed Explanation of China’s Tax Refund Policy for Overseas Tourists
Since 2015, China has implemented a tax refund policy for overseas tourists shopping and departing from the country, covering multiple provinces and cities nationwide. Below is a complete guide to applying for tax refunds:
I. Basic Conditions for Tax Refunds
- Eligible Applicants
- Holders of foreign passports, Hong Kong/Macau residents' permits for traveling to mainland China, or Taiwan residents' permits for traveling to mainland China who are non-Chinese citizens.
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Visa types must be for short-term purposes such as tourism, business, or visiting relatives (not diplomatic or work visas).
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Shopping Requirements
- Single purchase amount must be ≥500 RMB (including tax).
- Goods must be personal items that can be carried out of the country (excluding food, tobacco, alcohol, duty-free goods, etc.).
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Purchases must be made at stores marked with the "Tax Free" sign.
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Refund Timeframe
- Must leave the country within 30 days of shopping and complete the tax refund process.
II. Step-by-Step Guide to the Tax Refund Process
Step 1: Apply for a Tax Refund Form When Shopping
- Show your passport at checkout in a tax refund store and request the "Tax Refund Application Form for Overseas Tourists" along with a general VAT invoice (which must include tax refund information).
- Verify the details on the form (name, passport number, product details, amount) for accuracy.
Step 2: Customs Inspection and Stamp
- Before Departure: Bring your purchased goods, tax refund form, passport, and boarding pass to the customs tax refund window at the departure port.
- Notes:
- Goods must remain unused; customs may inspect them.
- It is recommended to arrive at the airport 3 hours early to handle this (during peak times there may be queues).
Step 3: Collect Your Tax Refund
- After passing the customs inspection, take the stamped tax refund form to the tax refund service counter:
- Cash Refund: Available in RMB, some ports offer foreign currency exchange (such as USD or EUR).
- Credit Card Refund: Fill out credit card information; the refund will be credited within approximately 15 working days.
- Alipay Refund: Supported in some cities (such as Beijing and Shanghai), requires binding to an international version of Alipay.
III. Tax Refund Service Coverage Cities
Major entry cities and ports in China all have tax refund points, including:
| City | Refund Port | Refund Company |
|----------|----------------|--------------------|
| Beijing | Capital International Airport T2/T3 Terminals | Global Blue |
| Shanghai | Pudong International Airport T1/T2, Hongqiao International Airport | Bank of China (CUP Refund) |
| Guangzhou | Baiyun International Airport | Tonghui Currency |
| Chengdu | Shuangliu International Airport | United Currency |
| Hangzhou | Xiaoshan International Airport | CUP Refund |
IV. Precautions
- Document Preservation: Be sure to keep your shopping invoices, tax refund forms, and product packaging labels.
- Checked Luggage: If the tax-refund goods need to be checked in, they should first be inspected and stamped before luggage check-in.
- Refund Percentage: Generally, it is 9-12% of the taxed price (varies slightly by company).
- Electronic Invoices: Some merchants support electronic tax refund forms; confirm if applicable in advance.
- Emergency Contact: If issues arise, contact the customer service of the tax refund company (e.g., Global Blue Chinese hotline: +86-400-657-1100).
V. Frequently Asked Questions
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Q1: Can refunds be combined across cities?
Yes, receipts from different cities can be processed together at one port, but each tax refund form must be handled separately. -
Q2: What to do if the refund fails?
Keep the documents and contact the customer service of the tax refund company or the merchant for assistance. -
Q3: Which goods cannot be refunded?
According to Chinese customs regulations, prohibited or restricted outbound goods (such as antiques, endangered animal/plant products) are not eligible for refunds.
