Overseas visitors may claim a refund of value-added tax on eligible goods purchased at designated tax refund stores when departing the Chinese mainland through a designated departure port.

Eligibility

To qualify for a departure tax refund, an overseas visitor must meet the following requirements:

1. The visitor must spend at least 200 yuan at the same tax refund store on the same day.

2. The visitor must depart the Chinese mainland no more than 183 days after their most recent entry.

3. The visitor must depart the Chinese mainland no more than 90 days after the purchase date.

4. The goods must remain unused and unconsumed at the time of departure.

5. The visitor must personally carry the goods or include them in their checked baggage when departing through a designated port.

How to apply

At the store

After making a purchase at a designated tax refund store, overseas visitors should present a valid identity document to obtain the required tax refund documents.

Valid documents include:

• a passport; 
• a Mainland Travel Permit for Hong Kong and Macao Residents; or
• a Mainland Travel Permit for Taiwan Residents

Visitors should ask the store to issue the required sales invoice and departure tax refund application form. They should retain the invoice and any electronic or paper documents provided by the store.

At Customs

At the departure port, visitors should follow the on-site instructions. Refund applications covering purchases of less than 10,000 yuan are subject to random inspection, while applications covering purchases of 10,000 yuan or more are inspected individually.

If an application is selected for inspection, the visitor should present the goods and a valid identity document as instructed. Applications exempted by the system do not require physical inspection.

Those who have generated a national departure tax refund service code can present it so Customs can retrieve their departure tax refund application electronically.

Collect the refund

After completing customs procedures and departure formalities, proceed to the tax refund counter in the restricted departure area.

Present your valid identity document and follow the instructions of the tax refund agency. The agency can retrieve the verified tax refund information electronically. Keep your sales invoice and other supporting documents available in case they are required.

Refund currency, amount, and method

1. Refunds are paid in renminbi.

2. The actual refund is calculated as follows:

Invoice amount, including VAT x (applicable refund rate − 2% handling fee)

The applicable refund rate is either 11% or 8%. The actual refund therefore generally equals 9% or 6% of the eligible invoice amount. The final refundable amount is determined based on the verified tax refund information.

3. If the tax refund amount does not exceed 20,000 yuan, visitors may choose either cash or bank transfer. Refunds exceeding 20,000 yuan are paid by bank transfer only. Shanghai also offers Alipay as a third-party payment option for departure tax refunds, subject to applicable rules.

For a step-by-step explanation of the procedure and refund calculation, read the comic guide.

Scan the QR code for the Shanghai Departure Tax Refund E-map to find information on participating merchants.

Updated Aug 25, 2026

Source: Shanghai Municipal Tax Service of the State Taxation Administration