Quick answer
- Spend at least ¥200 in one tax-refund store on the same day (lowered from ¥500 in April 2025). [1][2]
- Refund rate: 11% for goods taxed at 13% VAT, 8% for goods taxed at 9%, minus the refund agent's handling fee. [3][2]
- You must have been in China no more than 183 consecutive days, and leave within 90 days of buying, with the goods unused. [2][4]
- "Instant refund" stores can pay you on the spot against a credit-card pre-authorisation. Customs still checks the goods when you leave. [5]
Who can claim
- Foreigners (and Hong Kong, Macao and Taiwan residents) who have been in mainland China for no more than 183 consecutive days [2].
- The purchase must be made in a store displaying the departure tax refund sign, and not more than 183 days after your last entry [2].
- The goods must be unused and leave China with you (carry-on or checked baggage), within 90 days of purchase [4].
In the store
- Buy ¥200 or more in the same store on the same day [1][2].
- Show your passport and ask for the tax refund application form (离境退税申请单) together with the sales invoice [2].
- Keep the goods, form and invoice together and unopened if possible. Some areas seal and barcode the goods to speed up customs [1].
Option: "Instant refund" (即买即退)
Since April 2025 the "buy and get your refund immediately" service has been rolled out nationwide [1][5]. At participating stores you sign an agreement and authorise a hold on your credit card. The store then pays you the refund amount in RMB on the spot. When you leave China on time through the agreed port and customs confirms the goods, the hold is released. If not, the refund is taken back from your card [5].
At the airport (or port) when you leave
- Before check-in: go to customs with the goods, the refund form, the invoice and your passport, and get the form stamped [2][5].
- After security/immigration: take the stamped form to the tax refund agent counter in the departure area [2].
- Get paid: cash in RMB or bank transfer for amounts up to ¥20,000; above ¥20,000 it must be a bank transfer [2][1].
How much will I get back?
| Goods' VAT rate | Refund rate | Example on ¥1,000 receipt |
|---|---|---|
| 13% (most goods) | 11% [3] | ¥110 minus the agent's fee |
| 9% (some categories) | 8% [3] | ¥80 minus the agent's fee |
Refund = invoice amount (incl. VAT) × refund rate − the refund agent's handling fee [2]. Local governments set agents' fee rates, so the exact amount varies by place [1].
What doesn't qualify
- Goods on China's prohibited or restricted export lists, and goods sold VAT-exempt [2].
- Purchases under ¥200 per store per day, or without a proper invoice [2].
- Used or consumed goods (that perfume you opened), or goods leaving more than 90 days after purchase [4].
Sources
- 商务部等6部门关于进一步优化离境退税政策扩大入境消费的通知（商消费发〔2025〕84号）
- 国家税务总局关于修改《境外旅客购物离境退税管理办法（试行）》的公告 (full revised measures)
- 关于深化增值税改革有关政策的公告 (2019 No. 39: refund rates 11% / 8%)
- 财政部关于实施境外旅客购物离境退税政策的公告 (2015 No. 3: unused goods, 90-day rule)
- 国家税务总局关于推广境外旅客购物离境退税"即买即退"服务措施的公告
Last checked 12 November 2026. Rules and app menus change; if something's outdated, let us know.
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