All goods eligible under the existing departure tax refund policy apply, except:

• Items listed as prohibited or restricted in the List of Prohibited Items for Import and Export in the People's Republic of China & Lists of Articles Which are Limited to be Entered or Brought out of Territories as Stipulated by the People's Republic of China;
• Goods exempt from VAT sold by tax-free stores;
• Items excluded by regulations from the Ministry of Finance, the General Administration of Customs, or the State Taxation Administration.