How do visitors claim a departure tax refund in China?

At a glance

• The standard minimum is RMB 200 spent by the same visitor at the same designated store on the same day. Departure must be within 90 days of purchase and within 183 days of the most recent entry; goods must remain unused or unconsumed. [1]
• Shanghai's guide calculates the net refund as invoice value × (11% or 8% refund rate minus 2% agency fee), giving 9% or 6% in those examples. [1]
• From 1 July 2026, applications with sales value below RMB 10,000 use random physical inspection; those at or above RMB 10,000 still require physical inspection for each application. [2]
• The 2026 rules support electronic invoices/application forms and online processing, with paper documents available on request. [3]
• Refund-upon-purchase is a separate arrangement: the 2026 policy standardises its departure deadline at 28 days. Keep that commitment distinct from ordinary 90-day departure refunds. [2]

What to do next

1. Before buying, ask whether the actual branch is a designated refund store and whether the item qualifies. Confirm your intended departure port and date, then compare the final price after the applicable refund and handling fee rather than treating all VAT as money you will receive back.
2. Present the passport or eligible identity document and obtain the sales invoice and refund application. Check your name, document number, goods and amount before leaving the shop; use the national refund-service code or electronic documents where the store supports the current process.
3. Keep the goods unused and pack them where they can be produced for inspection. Put the application, invoice and identity document together, including an offline copy or requested paper copy of electronic records.
4. At departure, follow the port's tax-refund and Customs instructions before handing over checked luggage containing the goods. The current system may select the application for physical inspection; keep the goods available even when an electronic route is used.
5. Complete the refund-agent review with the identity and validated application records. Confirm the net amount, fee and payout route, then retain the successful processing reference so a later bank-credit query can be traced.
6. If you received an advance refund at the store, complete that arrangement's departure and validation obligations. Ask the agent to resolve a changed flight or departure port before missing its deadline.

If your situation is different

Your shopping is spread across several stores: apply the minimum to the same store and day for the same visitor, rather than combining unrelated receipts into one qualifying amount.

You want to use the purchase immediately: choose whether the item or the refund matters more. The ordinary departure scheme requires eligible goods to remain unused or unconsumed when taken out.

Your refund is paid to a bank account or card: keep the agent's reference and distinguish completion of the tax procedure from the bank's posting time. Ask for the promised payout route and follow-up date before leaving.

You change the departure port: confirm that the new port and agent support the applicable arrangement, especially an advance refund requiring cross-region recognition. Keep the revised travel details with the original application.

Common mistakes

• Shopping first and requesting documents after leaving the city: obtain and inspect them at the store.
• Checking the goods into luggage before any required inspection: follow the port's sequence first.
• Using ordinary 90-day timing for an advance-refund agreement: preserve its specific 28-day obligation.
• Expecting the full VAT rate as cash back: calculate the actual refund rate and handling fee.

Quick questions