Detailed Explanation of China's Tax Refund Policy and Application Guide

1. Overview of China's Tax Refund Policy

China implemented the Tax Refund for Tourists (TRS) policy in 2015 to provide foreign tourists with a more convenient shopping experience. Below are the key points of the policy: 1. Eligible Individuals - Non-residents of mainland China (including foreign nationals, compatriots from Hong Kong, Macao, and Taiwan). - Those who have stayed in China for no more than 183 consecutive days. - Holding valid passports or travel documents.

1. Tax Refund Conditions
2. Single purchase amount ≥ 500 RMB (inclusive of tax).
3. Goods must be for personal use, unopened, and eligible for export.

4. Purchase date should not exceed 90 days before departure.

5. Range of Taxable Goods

6. Clothing, electronics, handicrafts, jewelry, etc. (must comply with customs export regulations).

7. Non-taxable goods: Food, tobacco, alcohol, duty-free items, prohibited export items, etc.

8. Tax Refund Rate

9. Unified refund rate: 11% of the VAT on goods (actual receipt is approximately 8-10%, due to handling fees).

2. Full Process of Applying for Tax Refund

Step 1: Apply for a Tax Refund Slip When Shopping - Shop at stores marked with "Tax Refund" and present your original passport when checking out. - The merchant issues a "Tax Refund Application Form for Overseas Travelers," where you need to verify personal information (name, passport number, departure date, etc.).

Step 2: Customs Verification - Before departure, bring your tax-refundable goods, refund slip, purchase receipts, and passport to the customs verification area at the departure port. - Airport Procedure: First, check in → carry luggage to customs for verification → customs stamps confirmation → check-in baggage. - Note: Allow sufficient time (it is recommended to arrive at the airport 3 hours early).

Step 3: Collect Your Tax Refund - After customs stamps the application form, proceed to the tax refund counter of the agent institution (such as Global Blue or Travelex). - Refund Method: - Cash Refund: Directly collect RMB (some airports support foreign currencies). - Credit Card Refund: Fill in the card number, and the refund will be credited within about 10-15 working days. - Alipay Refund: Scan the QR code on the refund slip for instant refund (recommended).

3. Cities and Ports Covered by Tax Refund Services

1. Supported Entry/Exit Ports
2. Airports: Beijing Capital, Shanghai Pudong, Guangzhou Baiyun, Chengdu Shuangliu, and other major international airports.
3. Land Ports: Luohu in Shenzhen, Gongbei in Zhuhai, etc.

4. Ports: Shanghai International Passenger Center, Xiamen Cruise Center, etc.

5. Main Tax Refund Cities

6. Beijing, Shanghai, Guangzhou, Shenzhen, Hangzhou, Chengdu, Chongqing, Xi'an, and over 50 other cities.

4. Precautions and Pitfall Avoidance Guide

1. Avoiding Common Pitfalls
2. Accumulate purchases from the same merchant to meet the single-day minimum threshold of 500 RMB.
3. Keep all original receipts, as customs may randomly check if the goods match the receipts.

4. If choosing credit card refund, ensure that the refund slip is correctly filled out to avoid refund failure.

5. Handling Emergency Situations

6. In case of long queues at customs verification, you can apply to "check in luggage first, then verify later" (only available at some airports).
7. If the refund slip is lost or not processed in time, you can apply for a replacement through the refund company’s website after returning home (need to provide customs-stamped proof).

5. Recommended Tools

• Alipay Tax Refund Tracker: Through "Alipay → Cross-border Services → Tax Refund", you can track the progress in real-time.
• Customer Service of Tax Refund Agencies:
• Global Blue (+86-400-851-5588)
• Travelex (+86-400-886-3058)