A receipt is not
a tax refund.
Eligibility starts at a designated store and finishes at an eligible departure port. Keep the goods accessible, understand whether the refund is at departure or instant, and follow the live Customs decision.
Check six conditions before counting on a refund: eligible visitor, designated store, same-day threshold, unused goods, departure timing and an eligible port with a refund agency.
Do not rely on the shop logo alone
Overseas visitor
Foreigners and eligible Hong Kong, Macao or Taiwan visitors residing in mainland China no more than 183 consecutive days before departure.
Designated store
The seller participates in the departure tax refund system for the purchase.
RMB 200
Eligible goods bought by the same visitor at the same store on the same day reach the threshold.
Unused goods
The claimed goods have not been used or consumed.
Within 90 days
For the normal departure route, departure is no more than 90 days after purchase.
Leave with goods
The visitor carries the goods or checks them as luggage through an eligible departure port.
INSTANT-REFUND TIMING: the upgraded nationwide instant-refund route uses a 28-day departure period. Confirm the signed store agreement and designated port because a credit-card pre-authorization secures the advance.
Departure refund and instant refund end at the same border
Refund upon departure
- Buy eligible goods at a designated store.
- Obtain or confirm the required refund record and invoice data.
- Complete Customs verification at departure.
- Apply through the port refund agency.
Refund upon purchase
- Use a participating instant-refund store.
- Sign the agreement and complete your own card pre-authorization.
- Receive the advance in RMB.
- Complete departure verification so the guarantee can be released.
If the visitor does not leave as agreed or the departure verification fails, the store/agency agreement and card pre-authorization control what happens next.
Keep goods accessible until released
- 01
Arrive with process margin
Find the port’s Customs and refund-agency route before joining a normal bag-drop line.
- 02
Keep identity and purchase records ready
Use the valid travel document tied to the visitor and the required electronic or paper purchase/refund data.
- 03
Present goods if selected or required
From 1 July 2026, under-RMB-10,000 claims use random physical checks; RMB 10,000 or more are checked item by item.
- 04
Do not check the goods too early
If claimed goods will go in checked baggage, follow the airport’s Customs-before-bag-drop instructions.
- 05
Finish with the refund agency
Confirm the payment route, service fee, currency, receipt and instant-refund pre-authorization release.
Paperless verification is supported under the 2026 upgrade, while a paper-based route may still exist. Follow the live store, Customs and agency record rather than discarding documents early.
Rate minus service fee
Current refund rate before the agency service fee.
Current refund rate before the agency service fee.
Official formula: tax-inclusive invoice amount × applicable refund rate − refund-agency service fee.
Find the missing condition
A normal VAT invoice does not automatically create departure-refund eligibility.
Consumed or used goods fail the current eligibility condition.
Normal and instant routes have different departure periods.
Customs cannot inspect an item that has already gone inaccessible.
Departure must use a participating port with an established refund agency.
For instant refund, contact the refund agency/store with the completed departure record.
China tourist tax-refund FAQ
Can foreign tourists get a tax refund in China?
Eligible overseas visitors can claim VAT refunds on eligible unused goods bought at designated departure-tax-refund stores when all visitor, purchase, timing, goods and departure-port conditions are met. A normal receipt from any shop is not enough.
What is the minimum purchase for a China tourist tax refund?
The current State Taxation Administration condition is at least RMB 200 of eligible goods bought by the same visitor at the same designated store on the same day, together with all other conditions.
How much is the refund?
The official calculation uses the tax-inclusive invoice amount multiplied by the applicable refund rate—currently 11% for goods taxed at 13% or 8% for goods taxed at 9%—minus the refund agency service fee. It is not simply the full VAT shown or a guaranteed percentage of every purchase.
Do I need to show the goods at Customs?
From 1 July 2026, claims with goods under RMB 10,000 are subject to random physical inspection, while claims of RMB 10,000 or more remain subject to item-by-item inspection. Keep every claimed item accessible until Customs releases it.
Tax rules checked here
Reviewed 23 August 2026. Store, goods, visitor, port, inspection and payment facts are case-specific. State Taxation Administration, Customs and the departure refund agency control the live result.
- STA — 2026 departure tax refund upgradeJuly 2026 random inspection, paperless processing, cross-region recognition and 28-day instant-refund departure period.
- STA — VAT refund conditionsRMB 200 threshold, unused goods, 90-day normal route and goods carried on departure.
- STA — refund calculation11%/8% rates and agency service-fee formula.
- STA — policy and visitor definition183-day visitor definition, eligible ports and instant-refund card guarantee.
- STA — instant-refund procedureStore advance, Customs verification and pre-authorization release.