Prepare a departure tax refund

Understand the eligibility conditions

The inspected State Taxation Administration guide covers eligible overseas visitors whose continuous mainland stay is no more than 183 days before departure. The same visitor must buy at least RMB 200 of eligible goods from the same designated store on the same day. Goods must remain unused and unconsumed, leave with the visitor, and be purchased no more than 90 days before departure.

What the estimate means

The official guide gives an 11% gross refund rate for goods subject to 13% VAT and an 8% rate for goods subject to 9% VAT. A handling fee reduces the payment. Our estimator shows its assumptions and does not invent a universal fee. Ask the store or refund agency to confirm the rate, eligible amount and applicable fee for your goods.

Keep the process together

The 2026 guidance allows electronic forms and invoices and makes Customs verification depend on current system instructions. Paper documents remain available on request.

1. Confirm that the store and goods participate before buying.
2. Request the sales invoice and refund application, checking your document details.
3. Keep the goods available for any required inspection and check the process at your actual departure port before checking bags.
4. Present your identification and documents to Customs or the refund agency as instructed.
5. Retain the final receipt and payment record until the refund has settled.

Refund-upon-purchase has additional conditions

An early refund can require a signed agreement and card pre-authorization. Read its departure deadline, location and settlement conditions. The July 2026 notice describes cross-city processing changes from 1 September 2026; ask the participating store how the current process applies to your departure.