The departure tax refund policy allows overseas visitors to claim a refund of value-added tax on eligible goods purchased at designated stores when departing China through approved ports.

Eligibility

1. On the same day, the same overseas visitor must spend at least 200 yuan at the same store.

2. The visitor must personally carry or check in the goods when departing China via an approved departure port, within 90 days of the purchase date and within 183 days of their most recent entry.

3. The goods must be unused and unconsumed.

Procedure

1. After making a purchase, overseas visitors should present a valid ID such as a passport, Mainland Travel Permit for Hong Kong and Macao Residents, or Mainland Travel Permit for Taiwan Residents to request the sales invoice(s) and the Tax Refund Application Form for Overseas Visitors from the store.

2. At the departure port, present the unused goods, the application form, the sales invoice(s), and the valid ID to Customs for inspection and verification.

3. After Customs verification and stamping, present the valid ID, the verified application form, and the sales invoice(s) at the tax refund counter located inside the departure lounge, following Customs and security clearance.

Refund Currency, Amount, and Method

1. Refunds are paid in renminbi.

2. The refund amount is calculated as: invoice amount (including VAT) multiplied by the refund rate (either 11% or 8%) minus a 2% handling fee charged by the tax refund agency. The final refund amount is subject to Customs verification.

3. For refunds of 20,000 yuan or less, visitors may choose cash or bank transfer. Refunds exceeding 20,000 yuan are paid by bank transfer only.

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