International visitors attending the ninth China International Import Expo can obtain departure tax refunds at the National Exhibition and Convention Center (Shanghai).

Self-service tax refund machines

The Bank of China Shanghai Branch has established a dedicated tax-refund service area at its booth in the venue's Central Square, where visitors can use self-service machines to complete tax-refund applications in as little as three minutes per transaction. Self-service tax-refund machines are also available in upgraded public phone booths on Nanjing Road, introduced in partnership with China Telecom (Shanghai).

The services at these locations cover only the application stage of the tax refund process. Visitors still need to complete any required customs verification and follow-up procedures at their departure port before leaving China to finalize their tax refund.

Refund-upon-purchase service

Eligible overseas visitors may receive an advance payment equal to the tax refund amount at participating stores when making a purchase, subject to applicable requirements.

Visitors must meet all the following conditions:

• Spend between 200 yuan and 222,200 yuan (about $30 to $33,362) at the same tax refund store on the same day.
• Ensure that the purchased goods remain unused and unconsumed.
• Leave China through a Shanghai port within 28 days (inclusive) of the purchase date and within 183 days of their most recent entry into China, unless an agreed cross-location arrangement permits departure through another port. The goods must accompany them in their hand or checked baggage.
• Obtain the sales invoice(s) and the Tax Refund Application Form for Overseas Visitors.
• Hold a credit card that supports pre-authorization.

How to apply?

1. At a participating store: Sign the service agreement and present a credit card that supports pre-authorization. The store or tax refund agency will issue the required tax refund documents and provide an advance payment in renminbi.

2. Customs inspection (if required): Follow customs instructions and have the unused goods, tax refund application form, sales invoice(s), and a valid form of identification available for verification if required.

3. Complete the tax refund: After any required customs verification, follow the instructions of the tax refund agency in the restricted departure area to complete the process.

If the visitor departs through the agreed port within the specified period and meets all applicable requirements, the pre-authorization will be released, and the advance payment will be treated as the final tax refund. If the visitor fails to meet the tax refund requirements or the agreed departure arrangements, the advance payment will be recovered via the credit-card pre-authorization. Visitors who depart after the agreed deadline or through a different port may still apply for a departure tax refund upon leaving China, subject to the applicable requirements.

Cross-location processing

Since Sept 1, 2026, eligible refund-upon-purchase applications can be processed at multiple locations. The tax refund agency at the place of purchase can review the application materials online, while the agency at the departure location verifies the visitor's identity and completes the process in accordance with the applicable rules.

Paperless tax refund processing

Since July 1, 2026, customs authorities and tax refund agencies can verify refund application forms and sales invoices online, allowing the refund process to be handled without paper documents.

Depending on the system's verification requirements, visitors may need to present the purchased goods for customs inspection. During the refund review, tax refund agencies can use the visitor's valid identity documents and electronic records to process the application online.

Customs inspection requirements

Since July 1, 2026, tax refund application forms with refund-eligible sales amounts under 10,000 yuan have been subject to random physical inspection. Forms with sales amounts covered by tax refund applications of 10,000 yuan or more continue to be inspected individually. Visitors should follow customs' instructions and present their goods and supporting documents when required.

Refund payment methods

Shanghai offers cash, bank transfer, and a third-party digital payment option for departure tax refunds. Alipay is the first third-party payment platform supported by the service. Refunds are paid in renminbi, subject to the applicable procedures and requirements.

Sources: Shanghai Municipal Tax Service, State Taxation Administration.