Complete Guide to China’s Departure Tax Refund in 2026: Conditions, procedures and latest policies for shopping tax refund for foreign tourists

01｜Can foreign tourists apply for tax refund when shopping in China?

Can.

Mainland China implements a shopping departure tax refund policy for overseas tourists. Eligible overseas travelers who purchase qualified goods at designated tax refund stores can apply for a refund of part of the value-added tax included in the goods when leaving mainland China in accordance with regulations.

The purpose of this policy is to allow overseas tourists to apply for a refund of part of the value-added tax after shopping in China, thereby reducing the actual cost of shopping.

For example, foreign tourists shopping in Beijing, Shanghai, Guangzhou, Chengdu and other places can apply for a tax refund if the store where they purchased the goods has been registered as a tax refund store, the goods meet the tax refund requirements, and the travelers meet the conditions of stay time, shopping amount, and departure time.

Two concepts need to be distinguished:

• Departure tax refund (Tax Refund): Purchase goods at designated tax refund stores in China, and apply for a partial VAT refund when leaving the country after meeting the conditions.
• Duty-Free Shopping: When purchasing duty-free goods in qualified duty-free stores, another set of tax and business management systems apply.

The two are not the same policy. Products in ordinary shopping malls do not automatically qualify for tax refunds just because they are sold to foreign tourists.

In 2026, China will further optimize its departure tax refund policy. Starting from July 1, 2026, small-amount tax refund applications will be subject to random inspections, and the entire tax refund process will be paperless; the "buy now and refund" service will also gradually expand the scope of mutual recognition in different places.

02｜Which foreign tourists can apply for China departure tax refund?

The "overseas tourists" in China's departure tax refund policy do not only refer to foreign tourists entering with tourist visas.

According to the current management measures, overseas passengers include:

• Foreigners who have lived in mainland China continuously for no more than 183 days;
• Hong Kong residents who have stayed in mainland China for no more than 183 consecutive days;
• Macao residents who have stayed in mainland China for no more than 183 consecutive days;
• Taiwan residents who have lived in mainland China for no more than 183 consecutive days.

Therefore, foreign tourists who meet the stay time requirements, and residents of Hong Kong, Macao and Taiwan who meet the regulations may enjoy this policy.

When applying, passengers need to present their valid identity documents, such as:

• foreign passport;
• Mainland Travel Permit for Hong Kong and Macao residents;
• Mainland Travel Permit for Taiwan residents;
• Other valid documents that meet the regulations and can confirm the passenger's identity and last entry date.

The tax refund shop needs to verify the passenger’s identity information and last entry date. If the last date of entry cannot be confirmed, or the passenger cannot provide a valid identity document, the store will not be able to issue a tax refund application form normally.

It should be noted that 183 days is an important condition for determining the qualifications of overseas tourists. Not all foreigners will be able to get a tax refund as long as they hold a passport. If you stay in mainland China for more than 183 consecutive days, you do not meet the definition of overseas tourists in this policy.

03｜What conditions need to be met for China’s departure tax refund?

To successfully apply for tax refund, you need to meet the requirements of passenger identity, shopping location, shopping amount, product status and departure time.

The following are the main conditions applicable in November 2026.

1. You must shop at designated tax refund stores

Only tax refund shops that have registered with the competent tax authorities can issue departure tax refund application forms to overseas passengers in accordance with regulations.

Even if ordinary stores sell Chinese brand products, it does not mean that tax refunds are guaranteed.

You can pay attention to the following signs before shopping:

• Tax Refund;
• Tax Free;
• Signs related to overseas tax refunds for overseas tourists’ shopping.

Among them, what really has policy effect is whether the store has completed the tax refund store registration, rather than just judging by the English promotional signs posted by ordinary stores.

It is recommended to first check the tax refund stores through the official departure tax refund service platform:

Official inquiry platform:

National Comprehensive Information Service Platform for Departure Tax Refund

This platform can be used to check tax refund stores and other related information. Since the list of stores in various places will continue to be updated, it is recommended to confirm whether the store is still eligible for tax refund before shopping.

2. The purchase amount must be at least 200 yuan on the same day and in the same store.

The current minimum purchase amount for China’s departure tax refund is: ¥200

RMB｜Same traveler, same day, same tax refund shop

The specific rules are:

The same overseas tourist can apply for tax refund if he purchases tax-refund-eligible goods at the same tax-refund store on the same day, and the cumulative amount reaches RMB 200.

Example:

• Purchased 100 yuan of goods in store A in the morning and 150 yuan of goods in the afternoon: the total consumption in the same store on the same day was 250 yuan, reaching the application threshold.
• Purchase 150 yuan in store A and 150 yuan in store B: Although the total consumption on the day reaches 300 yuan, the amount of the two stores cannot be simply combined to reach the single store threshold of 200 yuan.
• Purchased 150 yuan in store A on Monday and 100 yuan on Tuesday: the shopping amounts on different days cannot be combined.

Therefore, if the shopping amount is close to 200 yuan, it is recommended to first confirm whether the purchase can be completed at the same tax refund store.

This 200 yuan threshold is a policy adjustment implemented on April 27, 2025. The new policy in 2026 does not cancel this requirement.

3. The goods must be personal items that allow tax refund

In principle, overseas travelers can apply for tax refund for personal items purchased in tax refund stores that meet the regulations.

However, the following products are not eligible for tax refund:

• Items prohibited or restricted from being exported by Chinese laws and regulations;
• Products subject to VAT exemption policy;
• Other commodities for which tax refunds are not applicable as specified by the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation.

In addition, the goods must not have been used or consumed when leaving the country.

For example:

• Newly purchased and unused clothes, bags, shoes, etc. can apply if they meet other conditions;
• Personal items that have been used do not meet the requirements for unused products;
• Food, drinks, etc. that have been consumed do not meet the requirements;
• For electronic products that have been opened and used after purchase, you cannot apply for tax refund based on the purchase invoice alone.

Special explanation is needed here: the policy requires that the goods have not been used or consumed when leaving the country, and not all goods must maintain their original sealed packaging. Whether it meets the requirements should be judged based on the actual status of the goods and the results of customs inspection.

If you purchase goods that need to be used immediately, or the goods have been opened and used during the trip, it is recommended not to declare them as tax refund goods.

Practical suggestions: If you plan to apply for a tax refund, try to keep the goods until before leaving the country, and do not use, consume or discard the goods and related vouchers in advance.

4. The shopping date and departure date must comply with the regulations

There are two different time limits for regular departure tax refunds:

Item 1: Leave the country within 90 days after purchasing the goods.

The purchase date of tax-refundable goods must not exceed 90 days from the passenger’s departure date.

For example:

• Purchase items on November 2;
• Departed mainland China on December 15;
• The shopping date is within 90 days of the departure date, which meets this time requirement.

If you leave the country more than 90 days after shopping, you cannot apply for regular departure tax refund conditions.

Item 2: The continuous stay when leaving the country shall not exceed 183 days.

The passenger's departure date must not exceed 183 days from the last entry date.

For example:

• Entered mainland China on November 1st;
• Purchase items on November 20;
• Departed on December 5th.

As long as other conditions are met, there is no problem with the time condition.

However, if a passenger stays in mainland China for more than 183 consecutive days, even if the purchase time does not exceed 90 days, he does not qualify as an overseas tourist.

These two time limits must be met at the same time, not just the 90 days after purchase.

In addition, tax refund shops are not allowed to issue tax refund applications for passengers whose purchase date is more than 183 days from the last date of entry.

04｜How much money can I get back when shopping in China?

China's departure tax refund does not refund all the VAT on the selling price of the goods to passengers.

The actual tax refund amount depends on the tax refund rate applicable to the product and the handling fee charged by the tax refund agency.

According to the "Guidelines for Departure Tax Refund for Overseas Passengers" issued by the Ministry of Commerce, the current common tax refund calculation references are as follows:

The 9% and 6% here are reference ratios after deducting tax refund agency fees, and are not fixed ratios that apply uniformly to all products. The final amount is subject to the tax refund application form, applicable tax refund rate and the actual accounting results of the agency.

How is the tax refund amount calculated?

The basic calculation formula is:

Amount of VAT to be refunded = Amount of sales invoice for departure tax refund goods (including VAT) × prescribed tax refund rate

Actual tax refund amount = VAT refundable amount − Tax refund handling fee of tax refund agency

Example:

Suppose you purchase a product with a sales price of RMB 10,000 including tax, and a tax refund rate of 11% applies.

• Amount of goods including tax: 10,000 yuan;
• The amount of VAT refundable: 10,000 × 11% = 1,100 yuan;
• After deducting agency fees, the actual tax refund amount is approximately 900 yuan.

If another item is subject to the 8% refund rate:

• Amount of goods including tax: 10,000 yuan;
• The amount of VAT refundable: 10,000 × 8% = 800 yuan;
• After deducting the handling fee, the actual tax refund amount is approximately 600 yuan.

The above is an example calculation based on the net tax refund ratio of approximately 9% and approximately 6% announced by the official guidelines. It does not mean that every product can obtain the same ratio.

Why aren’t all items refunded 9%?

Because different products may have different tax refund rates.

Travelers cannot judge the final tax refund amount solely based on product name, brand or store promotion. The tax refund application materials and actual applicable tax rate issued by the tax refund store shall prevail.

If you plan to purchase higher value items, it is recommended to ask the store before paying:

• Is this product a tax refundable product?
• What is the applicable tax refund rate?
• How much refund can I expect after deducting the handling fee?
• Does it support "buy now and return now"?

This allows you to estimate the actual shopping costs in advance.

05｜What are the new changes in China’s departure tax refund starting from July 2026?

On May 12, 2026, the Ministry of Commerce, the Ministry of Finance, the Ministry of Culture and Tourism, the General Administration of Customs, the State Administration of Taxation, and the National Immigration Bureau jointly issued the "Notice of the Ministry of Commerce and other six departments on strengthening the optimization of departure tax refund measures to expand inbound consumption", the document number is Commercial Consumption Development [2026] No. 74.

This notice will promote the implementation of departure tax refund optimization measures from July 1, 2026.

For foreign tourists, the following four changes are most noteworthy.

1. Random inspection will be conducted for tax refund applications less than 10,000 yuan.

Effective from July 1, 2026

In the past, when passengers applied for tax refunds, they usually had to submit tax refunded goods to customs for verification.

From July 1, 2026, the policy will be adjusted to:

• Tax refund application forms with tax refund sales of less than 10,000 yuan: randomly selected according to a certain proportion for physical verification.
• Tax refund application forms with tax refund sales reaching or exceeding RMB 10,000: physical verification will still be conducted one by one.

This means that some small-amount tax refund applications can reduce the on-site physical verification process and shorten the departure processing time.

But please note:

Less than 10,000 yuan does not mean automatic exemption from inspection.

The system may still randomly select application forms, and passengers need to cooperate with customs to verify the goods. The goods cannot be checked in, discarded or used in advance just because the amount is less than 10,000 yuan.

In addition, the judgment standard is the tax refund sales corresponding to the tax refund application form, not the final actual tax refund amount.

2. The entire tax refund process supports paperless processing

Effective from July 1, 2026

In July 2026, the State Administration of Taxation issued the "Notice on Optimizing Departure Tax Refund Services and Promoting the Implementation of Policies and Standards" (Shui Zong Huo Lao Fa [2026] No. 37) to further clarify the paperless processing method.

Major changes include:

• Tax refund shops can issue electronic tax refund applications to travelers;
• Electronic invoices can be used for tax refund product sales invoices;
• Information related to application forms and sales invoices can be transferred online;
• Customs can conduct online verification through electronic information;
• Tax refund agencies can review and handle tax refunds based on electronic data.

If the system prompts that verification is required, the customs will still conduct verification based on passenger identity, merchandise and electronic information; if the system prompts that verification is exempted, physical verification is not required.

This means that travelers no longer need to carry paper tax refund applications and paper invoices to apply for tax refunds.

However, if travelers wish to keep paper materials, they can make a request to the tax refund store, and the store should provide corresponding paper materials.

3. "Buy now, return immediately" now supports remote processing

Further optimization from September 1, 2026

In the past, the "buy now, return" service in some areas required passengers to leave the country through designated ports, which may not be convenient when traveling across cities.

For example:

• Purchase goods in Beijing;
• Apply for "buy now and return now" in Beijing;
• Subsequent trip to Shanghai;
• Finally departed from Shanghai.

In the past, if there was no mutual recognition mechanism between the tax refund agencies at the place of shopping and the place of departure, travelers might have to go through departure procedures at the designated port originally agreed upon.

The 2026 policy will further promote the mutual recognition of "buy now and return now" in different places.

Starting from September 1, 2026, if the conditions such as risk control, business compliance and cross-regional agency consensus are met, agencies at the shopping destination can review relevant information online, and agencies at the departure destination can handle departure tax refund procedures after verifying the passenger's identity.

This provides greater convenience for cross-city travel.

But special attention is needed:

Mutual recognition in different places does not mean that all cities, all tax refund shops and all departure ports have been unconditionally interconnected.

Whether it can be handled in another place still depends on the business coordination between the relevant agencies at the place of shopping and departure. Before traveling across cities, it is recommended to confirm with the shopping store whether it supports processing from the final departure city.

4. The departure period for "buy now, return now" has been extended to 28 days.

In 2026, the policy will uniformly extend the departure period for "buy now, return" services in various places to 28 days.

In other words, passengers who enjoy the "buy now, return now" service need to leave the country within 28 days after placing the purchase order and meet other stipulated conditions.

This period is different from the 90-day period for regular departure tax refunds.

For example:

• Purchased goods in Shanghai on November 2;
• Handle "buy now and return" on the same day;
• Plan to depart from Chengdu on November 20.

From a time point of view, the 28-day period is met, but it is still necessary to confirm whether the shopping place and departure point support mutual recognition of different places, and whether other qualifications are met.

28 days cannot be understood as a uniform time limit for all regular departure tax refund applications.

06｜How to handle routine departure tax refund? Complete process description

If you do not use the "buy now and refund" option, but instead apply for a tax refund when leaving mainland China, you can follow the following process.

Step one: Shopping at a tax refund store

Choose a registered tax refund store to purchase eligible personal goods. Before shopping, confirm whether the product is tax refundable and present your valid ID.

Step 2: Apply for tax refund information from the store

After shopping, ask the store for a tax refund application form and sales invoice. The store checks identity information, last entry date and product information, and issues relevant information through the system.

Step 3: Accept customs inspection when leaving the country

After arriving at the port that supports departure tax refund business, follow the system prompts and on-site guidance to handle the verification. Passengers who are selected or need to be verified according to regulations should present tax refund products and related materials.

Step 4: Go to the tax refund agency to apply for a refund

After completing the customs verification or the inspection-free process specified by the system, go to the tax refund agency at the departure port, check your identity and tax refund information, and choose a refund method that meets the regulations.

The above is the basic process for regular departure tax refund. According to the 2026 paperless processing policy, application forms and invoices can be transferred through the electronic system. Whether physical inspection is required will be determined by the system and customs processing requirements.

Step One: What do you need to do when shopping?

Before paying in the store, make sure:

1. Whether the store is a registered tax refund store;
2. Whether the purchased goods are within the scope of tax refund;
3. Whether the cumulative shopping amount in the store on that day reaches 200 yuan;
4. Whether you can provide your valid identity document;
5. Whether the goods can remain unused and unconsumed until leaving the country.

After payment, make it clear to the staff that you need to apply for departure tax refund for overseas tourists' purchases.

Stores usually need to check the passenger's identity document and issue an "Overseas Passenger Shopping Departure Tax Refund Application Form" based on the shopping invoice information.

Don’t think your tax refund has been completed just by getting a regular shopping receipt. It should be confirmed that the store has generated tax refund application materials in accordance with regulations.

Step 2: How to prepare before leaving the country?

It is recommended to check before leaving the country:

• My valid passport or other valid identity document;
• tax refund goods;
• Shopping sales invoice;
• Tax refund application form or corresponding electronic information;
• Additional information requested by the tax refund agency.

If electronic information is used for processing, the application form, invoice and processing progress can be queried through the relevant service system.

If physical inspection is required, the goods must be able to be presented to customs.

If you plan to put the goods in your checked baggage, it is recommended to confirm the inspection location and processing sequence with the departure airport in advance to avoid being unable to present the goods after checking the baggage first.

Step 3: Go through the inspection at the customs

When leaving the country, follow the tax refund guidelines at the airport or port and go to the customs verification area.

Passengers who need verification should provide:

• Valid identity document;
• tax refund goods;
• Tax refund application form and corresponding electronic information;
• Other information required for verification by customs.

The customs will check whether the goods are consistent with the application materials, and confirm the tax refund application in accordance with regulations.

If the system prompts that inspection is exempted, follow the paperless process and there is no need to find a customs counter for repeated inspection.

Step 4: Go to the tax refund agency to receive your tax refund

After the customs verification is completed, follow the on-site instructions to go to the tax refund agency to handle the refund.

The agency will check:

• Passenger identity;
• Tax refund application information;
• Customs verification results or system confirmation status;
• Date of purchase and departure date;
• Consistency between application information and system information.

After approval, refunds will be processed in accordance with regulations.

The tax refund currency is RMB.

07｜What are the refund methods for China departure tax refund?

According to current regulations, the currency of departure tax refund is RMB.

Passengers can choose a refund method that meets the regulations based on the tax refund amount.

The 20,000 yuan here refers to the actual tax refund amount, not the sales amount of the shopping products.

For example:

• The shopping amount is 30,000 yuan, and the actual tax refund amount is 2,700 yuan: the amount conditions for choosing cash or bank transfer are met.
• The actual tax refund amount is 21,000 yuan: the tax refund should be made through bank transfer.

It should be noted that the specific processing requirements for bank transfer, available accounts and arrival time should be subject to the actual regulations of the tax refund agency.

Some regions may provide additional convenient payment methods, but local pilots or local services cannot be directly understood as national unified policies.

08｜What is "buy now and return immediately"? What is the difference from ordinary departure tax refund?

"Purchase now and refund immediately" is an early tax refund service provided by China to overseas tourists.

Different from regular departure tax refunds, when passengers purchase goods at designated tax refund stores, they can go through relevant procedures at the shopping site and receive a RMB prepayment equal to the tax refund in advance.

But this payment does not mean that the tax refund process has been finalized.

Passengers still need to leave the country with eligible goods within the specified period as agreed, and complete subsequent customs verification and tax refund confirmation.

Basic process of buying and returning

1. Shop at stores that accept buy-and-return

Choose a tax refund store that has opened this service and purchase products that meet the tax refund conditions.

1. Sign service agreement

Sign relevant agreements as required by the store and provide credit card pre-authorization and other guarantee information.

1. Receive advance payment at the shopping site

After the store and agency complete the corresponding review, passengers can receive a RMB prepayment equal to the tax refund in accordance with regulations.

1. Depart the country within 28 days

Passengers need to leave mainland China from an eligible departure port within 28 days after the purchase order is made, and meet the 183-day stay requirement.

1. Complete departure verification and subsequent confirmation

Complete product verification, identity verification and related tax refund procedures in accordance with system and port requirements.

What conditions need to be met for instant refund?

In addition to the basic requirements for regular departure tax refunds, service agreements and local business requirements also need to be complied with.

Usually includes:

• Shopping at a tax refund store that offers the “buy now, refund now” service;
• The same passenger purchases more than 200 yuan in the same store on the same day;
• The product has not yet been activated or consumed;
• Obtain sales invoices and tax refund application materials;
• Provide credit card pre-authorization guarantees that meet store requirements;
• Leave the country within 28 days after shopping;
• The date of departure shall not exceed 183 days from the last date of entry.

The specific guarantee amount, credit card requirements, pre-authorization release conditions and refund processing methods should be subject to the agreement between the local tax refund store and the agency.

For example, the "Buy Now, Return Now" service description announced by Shanghai in 2026 requires passengers to provide a credit card that supports pre-authorization, and sets a local service limit for the purchase amount.

Such credit card pre-authorization and amount limit are local service operating conditions and should not be understood as completely consistent requirements for all tax refund stores nationwide.

What should you pay attention to when buying and returning?

The most important thing is: do not interpret the prepayment received at the shopping site as an unconditional final tax refund.

If the passenger fails to leave the country within the specified time, or fails to complete product inspection and other requirements in accordance with the agreement, the previously received advance payment and guarantee may need to be processed in accordance with the service agreement.

Therefore, if your itinerary has not yet been determined, or you plan to stay in mainland China for a long time, it is recommended to give priority to regular departure tax refunds.

If you have already determined your departure date, departure city and flight, you can learn more about whether the shopping city provides a "buy now and return" service.

09｜In which cities in China can I apply for departure tax refund?

China's departure tax refund policy has covered many regions, and the network of tax refund shops and related services continues to expand.

The 2026 policy clearly states that localities are encouraged to expand the coverage of tax refund shops in key business districts, scenic spots, markets and ports.

For overseas tourists, a more practical approach is:

Don’t just confirm whether there are tax refund shops in the shopping city, but also confirm whether tax refund can be processed at the final port of departure.

Departure tax refunds need to be processed at departure ports that implement this policy and have tax refund agencies. According to official policy definitions, relevant ports can include air, water and land ports.

This means that not all airports, ports and land border crossings can process departure tax refunds directly.

How to check the tax refund store?

It is recommended to use the following official platforms:

National Comprehensive Information Service Platform for Departure Tax Refund

You can check tax refund stores before shopping, and confirm shopping and departure arrangements based on your travel itinerary.

What should I do if I am shopping in one city and departing from another city?

This is also a problem that many overseas tourists are prone to encounter when traveling in many cities in China.

For example:

• Shopping in Shanghai;
• Then travel to Hangzhou, Suzhou, and Chengdu;
• Finally left mainland China from Chengdu.

For regular departure tax refunds, as long as the policy regulations are met and the final departure port has the corresponding tax refund processing conditions, passengers can apply for it at the departure port in accordance with the regulations.

Regarding "buy now and return now", mutual recognition in different places has been further promoted from September 1, 2026, but the actual application still needs to confirm whether the agencies at the shopping place and departure point support the relevant business.

Therefore, when traveling across cities, it is recommended to confirm with the store before shopping whether the corresponding tax refund procedures can be processed in the final departure city.

10｜What are the most common problems for foreign tourists when shopping in China for tax refund?

Question 1: Are tax refunds available in all shopping malls?

no.

Only tax refund stores that have been registered can handle departure tax refunds for overseas tourists in accordance with regulations.

Before shopping, you should confirm whether the store is eligible for tax refund.

Question 2: Can I get a tax refund when buying luxury goods in China?

You should not judge based solely on product price or brand.

If the goods are purchased from a store registered for tax refund, are personal items that meet the regulations, are subject to corresponding VAT policies, and meet other application conditions, you may apply for tax refund.

It is recommended to confirm with the store whether the product is within the scope of tax refund and the actual tax refund amount before making payment.

Question 3: Do I need to show my passport when shopping?

The tax refund shop needs to verify the passenger's valid ID and last entry date.

Foreign visitors should usually prepare their passports. Residents of Hong Kong, Macao and Taiwan should use valid identity documents that comply with regulations.

If valid documents that can verify identity and last entry date cannot be provided, the store may not be able to issue a tax refund application form.

Question 4: Can I use the purchased goods first and then apply for tax refund?

Can't.

The tax-refundable goods must not have been used or consumed when leaving the country.

If it has been used after purchase, it may not meet the tax refund requirements.

Question 5: After purchasing goods, can I travel in mainland China for a few months before leaving the country?

Regular departure tax refund requires that the purchase date of the goods shall not exceed 90 days from the departure date, and the passenger’s continuous stay in mainland China shall not exceed 183 days.

Therefore, if you plan to stay in mainland China for a longer period of time, you must check both deadlines at the same time.

Question 6: What should I do if I don’t get the tax refund application form after shopping?

The original shopping store should be contacted as soon as possible.

Ordinary shopping receipts or payment records are not equivalent to tax refund applications. Stores need to check the information in accordance with regulations and issue relevant tax refund application materials.

If you have left the shopping city, it may be more troublesome to deal with.

Question 7: After July 2026, will paper invoices be required for tax refunds?

China has supported paperless processing of the entire departure tax refund process.

Qualified businesses can complete online circulation, customs verification and agency review through electronic application forms and electronic invoices.

However, travelers can still request paper information from stores. If the electronic data displays abnormally or requires further verification, relevant information should also be provided according to on-site requirements.

Question 8: If the tax refund amount is less than 10,000 yuan, do I not need to inspect the products?

uncertain.

Starting from July 1, 2026, tax refund applications less than 10,000 yuan will be randomly inspected.

If you are selected by the system, you still need to undergo customs inspection in accordance with regulations.

Question 9: When shopping in Shanghai, can I leave the country from other cities and apply for immediate return after purchase?

From September 1, 2026, the mutual recognition of "buy now and return now" in different places will be further promoted.

However, whether it can be processed in other cities depends on whether the relevant tax refund agency supports remote business collaboration.

It is recommended to confirm whether the final departure port can accept it before shopping.

Question 10: Can the departure tax refund be refunded into US dollars, euros or other foreign currencies?

The current regulations make it clear that the tax refund currency is RMB.

If passengers need to exchange RMB into other currencies, they should do so in accordance with the regulations of the bank or other legal exchange institutions. The exchange rate and related fees are not part of the departure tax refund policy itself.

Question 11: Can I shop online in China and then apply for tax refund when leaving the country?

It cannot be considered that all e-commerce platform orders can apply for departure tax refund.

The policy issued by the State Administration of Taxation in July 2026 has proposed to promote the pilot program of outbound tax refund for online stores and support qualified tax refund stores to sell goods and provide related services online.

However, this is a pilot business and needs to meet store registration, system docking and business processing conditions.

Therefore, ordinary e-commerce orders cannot automatically qualify for departure tax refund. Only stores that have clearly participated in relevant pilot projects and can issue tax refund materials in accordance with regulations can handle it according to the corresponding procedures.

Question 12: If I don’t leave mainland China in the end, can I still keep the refundable prepayment?

It cannot be understood simply this way.

"Buy now, return immediately" is a service that allows you to receive advance payment in advance. Passengers need to complete departure and related procedures within the specified period in accordance with the agreement.

If you fail to leave the country as agreed, it may involve return of advance payment, credit card pre-authorization deduction, or other processing methods agreed upon in the agreement.

You should read the agreement carefully before handling it, especially the departure period, guarantee amount and default handling terms.

11｜Practical Checklist for Tax Refund for Shopping in China: What do you need to confirm before leaving the country?

For overseas tourists who are planning to shop in China, they can prepare according to the following checklist.

before shopping

• Confirm whether the store is a registered tax refund store.
• Confirm whether the product falls within the scope of tax refund.
• Confirm that the shopping amount in the same store can reach 200 yuan that day.
• Prepare your valid passport or other valid identity documents.
• Inquire about the tax refund rate applicable to the product and the estimated actual tax refund amount.
• If you use "buy now and return", confirm the guarantee and departure period in advance.

After shopping

• Confirm that the tax refund application form has been obtained.
• Confirm that the sales invoice or electronic invoice has been obtained.
• Check the identity information and product information on the application form.
• Reserve the product and do not activate or consume it in advance.
• There must be no more than 90 days between the confirmed purchase date and the expected departure date.

Before departure

• Confirm that the final port of departure has the conditions for tax refund processing.
• Confirm whether physical inspection is required.
• Ensure that products can be produced as requested.
• Allow time for tax refund processing.
• Confirm the specific location of the tax refund agency.
• If you use "buy now and return", confirm the 28-day period and mutual recognition conditions in different places.
• Prepare your chosen refund method and related information.

A practical suggestion: If you purchase high-value goods, especially those that need to be checked, don’t schedule the tax refund processing in the last few minutes before boarding the plane. It is recommended to arrive at the airport in advance, check the tax refund guidelines first, confirm whether verification is required and the processing location, and then arrange checked baggage and subsequent check-in procedures.

12｜Summary: How can foreign tourists apply for tax refunds more smoothly when shopping in China?

The main rules of China’s departure tax refund policy can be summarized as:

• Passenger qualifications: foreigners and residents of Hong Kong, Macao and Taiwan, staying in mainland China for no more than 183 consecutive days;
• Shopping location: You must shop at a registered tax refund store;
• Minimum amount: the same passenger purchases up to 200 yuan at the same tax refund store on the same day;
• Product requirements: personal items that meet the regulations and have not been used or consumed when leaving the country;
• Regular departure period: the date of purchase shall not exceed 90 days from the date of departure;
• Buy now and return period: Leave the country within 28 days after placing the purchase order;
• Refund currency: RMB;
• Refund method: The actual tax refund amount does not exceed 20,000 yuan, and you can choose cash or bank transfer; if the amount exceeds 20,000 yuan, it must be transferred through bank transfer;
• New regulations in 2026: Tax refund applications less than 10,000 yuan will be subject to random inspections, supporting paperless processing of the entire process, and further promoting the mutual recognition of "buy now and refund now" in different places.

For foreign tourists traveling to China for the first time, the easiest way is:

When shopping, first confirm whether the store supports tax refund, get the tax refund information after payment, confirm the port processing requirements before leaving the country, and then complete the refund according to the guidelines of the customs and tax refund agency.

If you plan to travel to multiple cities such as Shanghai, Beijing, Guangzhou, Chengdu, etc., you may wish to confirm the tax refund processing conditions in the last city of departure before shopping. This can reduce problems caused by port, time and data mismatch in cross-city travel.

China’s departure tax refund system is continuing to be optimized. The policy adjustments in 2026, especially small-amount random inspections, online circulation of electronic information, and mutual recognition of "buy now and return now" in different places, provide overseas tourists with a more flexible shopping tax refund method. However, whether it can be handled depends on passenger qualifications, product conditions and actual business processing requirements.