China Departure Tax Refund for Tourists

What departure tax refund is

When you buy goods at a participating store in China as a foreign visitor, the price includes value-added tax, and part of that tax can be refunded when you leave the country. This is the departure tax refund, and it is worth claiming on larger purchases where the refund amount is meaningful.

The refund applies to foreign visitors and to residents of Hong Kong, Macao and Taiwan who meet the eligibility conditions, buying at stores that are part of the scheme and leaving China within the permitted period.

The scheme was simplified in 2026. From 1 July, applications for goods valued under RMB 10,000 use random physical inspection at a set ratio, while applications at or above that amount are checked item by item. Customs and refund agencies can verify forms and invoices online, but the STA also says a paper-based channel may remain available.

Who and what qualifies

An overseas visitor must have stayed in the Chinese mainland for no more than 183 consecutive days before departure. The same visitor must spend at least RMB 200 at the same participating store on the same day, and leave with the qualifying goods within 90 days of purchase.

Not every store or item participates. Look for the departure tax refund sign or ask before buying, and confirm that the store can issue or transmit the required purchase record for the process you will use.

Keep the goods unused and available for inspection, because the scheme exists to refund tax on goods that actually leave the country with you, not on things you consumed on the trip.

• Check that the store is part of the scheme before you buy.
• Buy goods for your own use and take them with you when you leave.
• Keep the goods unused and available for inspection.

How to claim

The claim happens at the departure point when you leave China — typically at an airport, with dedicated departure tax refund service counters. A growing option is the instant refund, where you get the refund right after purchase and complete verification at the port of departure.

The instant refund now allows cross-region recognition: you can buy at an instant-refund store in one region and complete the process at a departing port in another. The nationwide departure window for instant refunds is 28 days.

Digital verification is expanding, but do not discard anything the store gives you. Bring the same valid travel document used for the purchase and keep the goods and purchase record accessible until Customs and the refund agency complete the process.

How much you get, and where you claim

The national minimum is RMB 200 spent by the same visitor at the same participating store on the same day. Current tax guidance calculates the refund from an 11 or 8 percent refund rate minus a 2 percent agency fee, with the final amount subject to Customs verification.

The claim is completed at the port of departure — for most visitors, the international airport you fly out of. Dedicated departure tax refund service zones and counters handle the process, and the same zones are being set up at major expos such as the China International Import Expo, the Canton Fair and the China International Consumer Products Expo.

If you bought at an instant-refund store, the refund may already be in your hands and the departure stop is where verification is completed. In that case the 28-day nationwide window and cross-region recognition mean the store you bought at and the airport you leave from do not have to be in the same region.

• Ask the store for the actual refund amount, not a generic percentage.
• Claim at the airport or port you depart from.
• For instant refunds, complete verification at departure within 28 days.

Practical notes

The refund is a share of the tax, not the whole purchase price. The RMB 200 threshold is national; the applicable 11 or 8 percent rate depends on the goods, and the refund agency deducts a 2 percent handling fee under current guidance.

Arrive at the departure point with enough time to complete the claim before your flight. The counter, the inspection and the queue all take time, and a refund you miss because the gate is boarding is a refund you lose.

For goods valued under 10,000 yuan from 1 July 2026, expect a random spot check rather than a guaranteed inspection, which makes the process faster but means you should still keep the goods accessible.

The refund is processed through the official channel, whether as an instant refund at the store or a claim at the departure counter. There is no legitimate shortcut that requires a fee to a third party, and an offer to speed the process for cash is a reason to walk away.

• Treat the refund as a discount, not a shopping reason.
• Allow extra time at the airport for the refund counter.
• Keep the goods accessible in case of a spot check.

What can go wrong

A claim can fail if the store or goods do not qualify, the goods were used or consumed, the travel document does not match, or you miss the 90-day purchase-to-departure window. Confirm eligibility at purchase and keep the goods available.

An instant refund is a prepayment backed by a card pre-authorization. If departure verification is not completed as agreed, the guarantee may be charged; do not describe every chargeback as a simple document mismatch.

Use only participating stores, Customs and authorized refund agencies. An instant refund can be paid at a participating store, while the departure process is completed through the official port channels.

• Confirm scheme eligibility at the point of purchase.
• Keep the purchase record and travel document together.
• Use only participating stores and official port channels, never an unofficial agent.