Mainland China offers a tourist tax refund: overseas visitors, including residents of Hong Kong, Macao, and Taiwan, can reclaim part of the VAT on eligible goods bought at participating tax-refund stores when they take those goods out through an eligible departure port.［1］［2］ To claim it, confirm that you qualify, meet the same-day RMB 200 purchase and goods conditions, leave within the permitted time, keep the goods available for customs, and distinguish the standard refund-upon-departure process from an optional refund-upon-purchase arrangement.

Key Takeaways

The official scheme is a departure VAT refund, not an ordinary merchant return or price discount.

Eligibility depends on the visitor, participating store, goods, purchase amount, departure timing, and port.

The same overseas visitor must buy at least RMB 200 of tax-refundable goods from the same store on the same day.

Goods must remain unused or unconsumed and leave with you as hand luggage or checked baggage within 90 days of purchase.

Refund-upon-purchase provides an advance subject to an agreement and card pre-authorization; departure checks still matter.

Official refund rates are 11% or 8% of the VAT-inclusive invoice amount before agency fees; do not assume one effective refund rate, payment time, store network, or inspection path applies everywhere.

This guide concerns VAT on eligible goods taken out of mainland China. It does not replace the ordinary fapiao and receipt guide or the shopping-app refund guide. Network preparation in the Best VPN for China guide also cannot create tax eligibility or replace customs verification.

Are you eligible for a China tourist tax refund?

The State Taxation Administration defines an overseas visitor for this policy as a foreigner or a compatriot from China's Hong Kong, Macao, or Taiwan regions who has resided in mainland China for no more than 183 consecutive days before departure.［1］ The policy applies at officially open departure ports in participating regions where refund agencies are established.

Use this eligibility table before buying:

Check	Official baseline	What to verify locally
Visitor	Overseas visitor within the residence definition	Passport or accepted travel document and last-entry record
Store	Participating tax-refund store	Current signage and staff confirmation before payment
Purchase	Same visitor, same store, same day, at least RMB 200	Eligible goods and documents on one day's transaction
Goods	Tax-refundable and unused or unconsumed	Packaging and ability to present goods at departure
Timing	Departure no more than 90 days after purchase	Your actual itinerary and eligible port
Export	Carried personally or checked as luggage	Airline baggage plan and customs sequence

All conditions must be met.［2］ A receipt from an ordinary shop, a high-value purchase, or foreign nationality alone does not prove eligibility. Ask before paying whether that exact location is a tax-refund store and which counter issues the required record.

What should you collect at the store?

Under the standard published procedure, the visitor asks the participating store for the Refund Application Form for Overseas Visitors and the sales invoice.［3］ The 2026 reform introduced online verification and paperless handling for relevant customs and authorized-agency steps, but a traveler should still preserve every document or electronic record the current store provides.［5］

Prepare and retain:

Your valid passport or other accepted document showing or allowing collection of the last-entry date.
The sales invoice and refund application record in the form currently issued.
The goods, labels, packaging, and serial or item information needed to connect them to the record.
The payment record and the card used where the chosen process requires it.
Your confirmed departure port, date, terminal, and baggage plan.
For refund-upon-purchase, the signed agreement, advance-refund record, and card pre-authorization evidence.

Check the name, passport number where shown, transaction date, store details, goods, quantity, and amount before leaving. A correction is usually easier while the store can still retrieve the sale.

How do you protect eligibility between purchase and departure?

Do not use or consume the goods. Keep them identifiable and accessible enough to follow customs instructions. If an airline requires an item to be checked, find out whether customs verification must occur before bag drop; the sequence can depend on the port and terminal.

Do not remove all packaging merely to save luggage space if that would make the goods difficult to identify. Do not transfer the goods to another traveler or ship them separately and still assume they satisfy the carried-or-checked-luggage rule.

Build time into the departure plan. Security, airline check-in, customs verification, and the refund agency may be in different parts of the terminal. The official port and operator instructions control over a generic airport map or old travel post.

How do you claim the standard refund upon departure?

Before the purchase, verify the store participates and the goods appear eligible.
Pay under the same visitor identity that will be used for the refund and collect the current refund record and invoice.
Check every identity, store, goods, and amount field before leaving the shop.
Keep the goods unused or unconsumed and retain the complete record.
Confirm that departure is within 90 days and through an eligible port with a refund agency.
Check the port's current customs-verification location and whether checked goods must be presented before airline bag drop.
Present the valid identity document, goods, and required refund records to customs when instructed. Smaller claims below RMB 10,000 became subject to random spot checks from 1 July 2026, but a traveler must still be ready to present the goods if selected.［5］
After customs verification, follow the current refund-agency process in the restricted departure area or other designated location.
Check the payment method, recipient details, any service fee disclosure, and final record before completing the request.
Keep the customs, agency, and payment records until the refund has been received and reconciled.

The published standard sequence is purchase documentation, customs verification, and refund-agency processing.［3］ The 2026 paperless changes reduce document transfer in participating systems; they do not remove the traveler's duty to meet the substantive conditions or cooperate with a selected inspection.［5］

How does refund-upon-purchase differ?

A participating instant-refund store can provide an advance in RMB after the visitor signs an agreement and completes a credit-card pre-authorization.［1］［4］ This is not a final waiver of departure obligations.

At departure, the visitor must still complete the required customs and refund-agency verification. If the documents comply and departure occurs as agreed, the pre-authorization is released.［4］ If the visitor does not complete the agreed departure process, the agreement and card guarantee can allow recovery of the advance.

Feature	Standard departure refund	Refund upon purchase
When money is provided	After departure verification and agency processing	Advance at participating store
Extra arrangement	Normal refund records	Signed agreement and eligible card pre-authorization
Customs at departure	Required under current process	Still required under current process
Main risk	Missing document, goods, time, or port condition	Same risks plus advance-recovery obligation
Availability	Participating stores and ports	Only participating instant-refund stores and supported areas

The 2026 policy supports cross-region recognition and extends the allowable departure period for instant refunds to 28 days nationwide.［5］ Confirm that the exact store, departure port, and transaction are supported rather than relying on the policy headline.

Which 2026 changes are already effective?

From 1 July 2026, the official reform introduced random spot checks for smaller claims involving goods valued under RMB 10,000, online verification instead of requiring travelers to submit physical refund forms and sales invoices to the relevant authorities, cross-region recognition for instant-refund services, and a 28-day instant-refund departure period.［5］ These changes should be described with their date and scope, not as removal of all records or checks.

A separate July announcement set 1 September 2026 as the date from which participating stores can upload visitors' valid identity documents when issuing refund-upon-purchase applications. It also described electronic transfer of refund applications and sales invoices, pilot services at online stores, and a nationwide service code, which depend on local rollout.［6］ That start date has now passed: for a purchase processed before that date, keep the records issued at the time; for processing on or after that date, confirm that the store, refund agency, and departure point have actually implemented the measures, and follow current official instructions.

How much is a China tourist tax refund?

The State Taxation Administration calculates the refund as the VAT-inclusive sales invoice amount × the refund rate − the service fee charged by the refund agency. Since 1 April 2019, the rate has been 11% for goods taxed at 13% VAT and 8% for goods taxed at 9% VAT.［7］

Goods' VAT rate	Official refund rate	What reduces the amount you receive
13%	11% of the VAT-inclusive invoice amount	Refund-agency service fee
9%	8% of the VAT-inclusive invoice amount	Refund-agency service fee

The refund is paid in RMB, in cash or by bank transfer. A refund of up to RMB 20,000 can use either method; a larger refund must go by bank transfer.［8］ Ask the store which rate applies to each item, and check the agency's fee disclosure before you confirm the payment method.

Troubleshooting decision tree

Problem	Check first	Next action
Store says it does not participate	Exact store location and current signage	Do not assume another branch's status applies
Purchase is below RMB 200	Same visitor, store, and day total	Ask whether another eligible purchase that day can be included before payment
Form or invoice details are wrong	Passport, date, goods, amount, store	Ask the issuing store to correct the record promptly
Goods were used or consumed	Actual condition of the goods	Do not represent them as unused; ask the authority whether they remain eligible
Goods are already checked	Port sequence and airline control	Contact port customs or airline staff; do not enter a restricted area improperly
Selected for inspection	Goods and records available	Present them and follow customs instructions
Instant-refund departure changes	Agreement, 28-day window, designated ports	Contact the participating store or agency before the deadline
Refund is delayed	Agency receipt and payment method	Follow up with the named refund agency, not an unrelated merchant

Avoid “refund agents” who ask to take your passport or goods away, change the declared purchaser, or create false invoices. Use the participating store, customs, and authorized refund agency.

Summary

Confirm the visitor, participating store, goods, amount, timing, and port conditions before purchase.
Collect and check every store-issued refund and sales record.
Keep goods unused, identifiable, and available for departure verification.
Follow the port's current order for customs, checked baggage, security, and refund agency.
Treat refund-upon-purchase as an advance with an agreement and card guarantee, not a completed refund.
Apply 2026 changes according to their effective dates and current local implementation.
Keep the final records until payment is reconciled.

FAQ

Is the China tourist tax refund available at every shop?

No. The purchase must be made at a participating tax-refund store, and the other visitor, goods, amount, timing, and departure conditions must also be met.

What is the minimum purchase amount?

The official condition is at least RMB 200 of tax-refundable goods bought by the same overseas visitor at the same store on the same day.

Can I use the goods before departure?

The official conditions require the goods to be unused or unconsumed. If their condition has changed, ask the authority rather than claiming they remain unused.

How long do I have to leave China?

For the general departure refund, departure must be no more than 90 days from purchase. The instant-refund arrangement has a separate 28-day permitted departure period under the 2026 policy.

Do I always need a paper form and invoice?

The 2026 reform supports online verification and removes physical submission in relevant processing, but you should keep every paper or electronic record issued by the store and follow the current port instructions.

Does a claim under RMB 10,000 skip customs?

No. From 1 July 2026, smaller claims are subject to random spot checks rather than universal physical inspection. You must still be prepared to present the goods when selected and complete the required customs process.

Is refund-upon-purchase free money at the store?

No. It is an advance tied to an agreement, card pre-authorization, departure deadline, eligible port, and completion of customs and agency verification.

Can I claim the refund after mailing the goods home?

The published conditions require the goods to leave with the visitor personally or as checked luggage. Do not assume separately shipped goods qualify.

What refund rate and payment time will I receive?

The official rate is 11% of the VAT-inclusive invoice amount for goods taxed at 13% and 8% for goods taxed at 9%, minus the refund agency's service fee.［7］ Payment time is not fixed: it depends on the agency, the payment method, and whether a refund above RMB 20,000 must go by bank transfer.［8］ Use the amount and terms shown by the authorized process.

Can Hong Kong residents claim the mainland departure tax refund?

Yes, if they meet the visitor definition: compatriots from Hong Kong, Macao, and Taiwan who have stayed in mainland China for no more than 183 consecutive days before departure count as overseas visitors.［1］ The refund covers only eligible purchases at participating mainland stores and needs an exit port with a refund agency, so check your crossing before buying. Shopping in Hong Kong is separate: the Hong Kong government describes the city as a free port and lists no VAT or general sales tax among its revenue sources, so there is no VAT to reclaim there.［9］

Disclaimer: This guide provides general visitor and tax-process information, not tax, customs, financial, or legal advice. Eligibility, documents, inspections, payment, and current local implementation are determined by the participating store, customs, tax authority, and refund agency.

Sources

State Taxation Administration, What is the Departure Tax Refund Policy? — https://www.chinatax.gov.cn/eng/c101276/c102444/c5240901/content.html
State Taxation Administration, What are the conditions for VAT refund? — https://www.chinatax.gov.cn/eng/c101276/c102444/c5240903/content.html
State Taxation Administration, Process of the refund upon departure — https://www.chinatax.gov.cn/eng/c101276/c102444/c5240906/content.html
State Taxation Administration, Procedures for overseas visitors to claim instant VAT refund — https://www.chinatax.gov.cn/eng/c101276/c102444/c5240464/content.html
State Taxation Administration, New Departure Tax Refund Policy for Better China Travel and Shopping — https://www.chinatax.gov.cn/eng/c101269/c5250095/content.html
State Taxation Administration, China further streamlines departure tax refund services — https://www.chinatax.gov.cn/eng/c101269/c5251162/content.html
State Taxation Administration, How is the amount of the tax refund calculated? — https://www.chinatax.gov.cn/eng/c101276/c102444/c5240904/content.html
State Taxation Administration, What is the currency for the tax refund? — https://www.chinatax.gov.cn/eng/c101276/c102444/c5240905/content.html
GovHK, Hong Kong: The Facts — Public Finance — https://www.gov.hk/en/about/abouthk/factsheets/docs/public_finance.pdf

Sources checked 4 October 2026.

How to Claim a Tourist Tax Refund When Shopping in China