Departure Tax Refund

Who qualifies

The refund is for foreign nationals and residents of Hong Kong, Macau and Taiwan who stay in mainland China for no more than 183 consecutive days. You must buy eligible goods at a participating tax-refund store, keep them unused and take them out of China within 90 days of purchase. Services, food and hotel stays do not qualify. You need your passport at purchase — the store issues the refund application in your name, and the name must match your travel document.

What you get back

China’s standard VAT rate on most goods is 13%; the refund rate is generally 11% of the purchase price, with the difference covering the refund agency’s fee. For goods taxed at 9%, the refund rate is generally 8%. The ¥200 minimum applies to the same store on the same day, and was lowered from ¥500 in April 2025; the 2.0 policy from July 2026 retained it. Some stores run “instant refund” counters where you get the money at purchase against a card guarantee — convenient, but you still must complete the export customs step.

• ¥200 minimum, same store, same day
• 11% refund on 13% VAT goods; 8% on 9% VAT goods
• Cash up to ¥20,000; above that, bank transfer
• Instant refunds still require customs endorsement at departure

At the airport, in order

Do the customs step before you check in your bags. Go to the customs tax-refund desk with your passport, boarding pass, receipts, refund application forms and the goods themselves. Customs may inspect the items, so keep them accessible and unused. After endorsement, go to the tax-refund counter (often nearby, sometimes after security) to collect cash or arrange the card refund. Allow 30–45 minutes, more at large airports on peak days. If you are departing from a different airport or city from where you shopped, that is fine — the claim is made at your final departure point from mainland China.

Common ways people lose the refund

The most common failure is checking bags before the customs inspection. The second is opening or using the goods. The third is buying from a shop that does not participate. The fourth is a name mismatch between the passport and the refund form. Keep all receipts and forms in one envelope, photograph them, and do not rely on the store to fill everything correctly — check the passport number and name before leaving the counter.

The 2.0 policy and what changed

The upgraded policy effective 1 July 2026 expanded the range of eligible goods and refund points and streamlined some procedures, while keeping the ¥200 threshold and the 11%/8% rates. Rules are implemented locally, and airport layouts differ. Check the tax-refund counter’s signage on the day and ask your store for the current form. Do not use pre-2025 guides that still say ¥500 — that figure is out of date.