Before You Go
China Tax Refund: A Shopping & Departure Guide
Check which purchases qualify, understand the refund amount and prepare for the final steps before leaving mainland China.
Shopping in China? Eligible overseas visitors can claim a VAT refund on qualifying goods bought at registered refund stores and taken out of mainland China. You can use the standard departure process or, at participating outlets, receive an instant-refund advance. Here is how to choose and prepare.
Quick takeaways
- Check the purchase Use a registered refund store, meet the RMB200 threshold and keep eligible goods unused.
- Check the actual payout The refund rate is before the agent’s fee; ask for the net amount.
- Finish at departure Keep records and goods ready, follow inspection instructions and complete agent processing.
On this page
Who Can Claim a Tax Refund?
The scheme covers foreign visitors and visitors from Hong Kong, Macao and Taiwan whose continuous stay in mainland China does not exceed 183 days. You need an accepted identity document that allows your latest entry date to be verified.
- Spend at least RMB200: eligible purchases by the same traveler, at the same registered refund store, on the same day.
- Leave within 90 days of purchase: take the eligible goods out yourself, in your accompanied baggage. Your stay must also remain within the 183-day limit.
- Keep the goods unused and unconsumed: a receipt alone does not make used goods eligible.
The 183-day refund condition is not permission to stay that long. Your visa or entry permission has its own limits. See Visa Information.
Before You Pay: Check the Shop and the Goods
Look for the official Tax Refund Shop sign and confirm that the store can issue a refund application for your purchase. Ordinary receipts from an unregistered shop are not enough. Ask for the sales invoice and departure-refund application, and check your identity details before leaving.
Clothing, accessories, electronics and souvenirs may qualify when they meet the rules. The scheme excludes prohibited or restricted exports, VAT-exempt goods and other officially excluded items. Hotels, transport and meals consumed during your trip are not goods you take out under this scheme.
Food and drinks are not a blanket excluded category: the particular product must qualify, remain unconsumed and be allowed to leave China. Check its eligibility with the refund store before buying.
Electronic refund forms and invoices are supported; request paper copies if useful. Ask staff how to retrieve your official records. Selected online-store pilots also exist, but an ordinary online purchase is not automatically eligible.
How Much Will You Receive?
The refund rate is generally 11% for eligible goods taxed at 13% VAT, or 8% for eligible goods taxed at 9% VAT. The agent deducts its handling fee from the calculated refund. These are refund rates applied to the VAT-inclusive invoice value, not guaranteed amounts paid into your account.
Actual refund = eligible invoice value × applicable refund rate − agent handling fee. Ask the agent to confirm its fee and expected payout.
| Refund rate | Before fee | Fee | After fee |
|---|---|---|---|
| 11% | RMB110 | RMB20 | RMB90 |
| 8% | RMB80 | RMB20 | RMB60 |
This 2% fee basis is published in Shanghai’s guide. It is an illustration, not a nationwide fee guarantee: the deduction is RMB20 here, not 2% of the RMB110 or RMB80 refund.
Standard Refund or Instant Refund?
Choose based on your departure plans and the service available at the shop.
| What to compare | Standard departure refund | Instant refund — 即买即退 |
|---|---|---|
| When you receive money | After the departure claim is processed | An advance at a participating store or refund point |
| Extra agreement | No instant-refund advance agreement | Signed terms and a supported credit card for preauthorization |
| Timing | Ordinary eligibility and 90-day goods deadline | Also a 28-day departure commitment after the form is issued |
| At departure | Complete the required checks and agent processing | Complete the required checks and agent finalization |
If your route may change, check the instant-refund conditions before taking an advance. Participating outlets, shopping limits and supported cards vary; there is no single local service limit you should assume applies everywhere.
How to Claim at Departure
Prepare your records.
Have your original valid travel document, invoice and refund application records, eligible goods and departure details ready. Keep the goods accessible until you know whether inspection is required.
Follow the port’s Customs instructions.
If the system selects your claim for inspection, present the goods and records. If it confirms exemption, no Customs inspection is required for that claim. Do not decide to skip the process just because your purchase was small.
Complete the refund-agent stage.
Follow your port’s directions to the designated agent. Customs verification and refund payment are separate stages; electronic processing does not remove the agent’s checks.
Confirm payment and keep the record.
Refunds are in RMB. For a refund of RMB20,000 or less, the national rules allow cash or bank transfer; above RMB20,000, bank transfer is required. Additional local payment options depend on the agent.
CTN planning tip: if goods will go in checked baggage, resolve any required inspection before the airline takes the bag away. Confirm the sequence before bag drop; getting a boarding pass and handing over your luggage are different steps.
Using Instant Refund Without Missing a Step
Instant refund gives you an advance in RMB secured by credit-card preauthorization. Before signing, confirm the supported card, advance amount, departure deadline, permitted port and finalization instructions. Keep a copy of the agreement.
The departure commitment is within 28 days after the refund application is issued, alongside the ordinary refund requirements. Ask the agent to state your exact deadline. A 90-day goods deadline does not extend this shorter commitment.
Leave through an agreed port and complete the required departure steps. Once the agent verifies compliance, it finalizes the refund and releases the preauthorization. Customs approval alone is not a promise that the hold will disappear immediately from your bank account.
If you miss the agreed deadline or port conditions, the advance can be recovered through the card authorization. Contact the agent before changing your route. A later standard refund is assessed separately under the ordinary rules.
Leaving from another region: from 1 September 2026, cooperating agents can use online review at the purchase location, with identity checking and finalization at the departure location. Confirm that your shop, agent and departure port support your route; this is not automatic acceptance at every port.
Check These Details Before You Leave
- Port and terminal: confirm that your departure point handles tourist refunds, where Customs and the refund agent are located, and their opening hours. They may be separate desks.
- Connections: if you connect through another mainland airport, ask the airline and departure-port Customs where any inspection takes place before checking the goods through.
- Time: allow extra time beyond the airline’s normal departure requirements. Queue lengths and opening hours vary; one fixed time allowance will not suit every trip.
- Access: save your application details and agent contact information. A screenshot may be a useful backup, but it is not a substitute for a valid official record.
For a Shanghai departure, use the official refund-agent counter directory to check current locations and hours; it does not identify all Customs inspection desks. Elsewhere, use your departure city’s tax authority and airport or port guidance.
For the rest of your travel preparations, see Money & Payments and Getting Here & Entry.
Tax Refund Questions, Answered
Can I combine purchases from different shops to reach RMB200?
The threshold applies to the same traveler at the same registered refund store on the same day. Do not combine unrelated shops or different days to meet it. In a department store or shopping center, ask which seller issues the invoice and refund application.
Can I use the goods during my trip and still claim?
Goods must remain unused and unconsumed when you leave. Wearing the clothing or using the device before departure can make it ineligible. Keep items available for any required inspection.
Do I still need paper forms?
Official electronic refund forms and invoices are supported under the 2026 paperless process. You can request paper copies. If a printout is lost, ask the shop or agent to retrieve the official electronic records; do not assume the claim is lost or that an ordinary receipt replaces the application.
Does instant refund mean I can skip the departure formalities?
No. The money received in town is an advance. Follow the agreed departure conditions, any system-directed Customs inspection and the refund agent’s finalization process. Confirm a different departure region with the agent before changing your plans.
Is RMB20,000 the maximum I can spend?
No. For standard departure refunds, RMB20,000 is the cash-refund threshold, measured by the refund amount, not the shopping total. Refunds above that amount require bank transfer. Instant-refund shopping limits are separate and depend on the local service.
Is this the same as duty-free shopping?
No. This guide concerns a refund of VAT on eligible purchases from registered refund stores. Goods already exempt from VAT do not qualify for this departure VAT refund. Do not apply these rules to a separate duty-free shopping scheme.
Sources & editorial notes
Checked against Chinese government and tax-authority sources on 24 October 2026 (China time). This guide covers the mainland departure VAT-refund scheme. Local outlets, payment channels and counter arrangements vary; confirm your purchase and departure plan with the responsible store or agent.
- National departure-refund administration rules — State Taxation Administration (in Chinese). Checked 24 October 2026.
- National VAT and departure-refund rates — Ministry of Finance, State Taxation Administration and General Administration of Customs (in Chinese). Checked 24 October 2026.
- 2025 national refund improvements and fee policy — Ministry of Commerce and five other national departments (in Chinese). Checked 24 October 2026.
- Shanghai departure-refund guide — Shanghai Municipal Tax Service (Chinese and English). Checked 24 October 2026.
- 2026 national refund improvements — Ministry of Commerce and five other national departments (in Chinese). Checked 24 October 2026.
- Paperless processing and cross-region instant refunds — State Taxation Administration (in Chinese). Checked 24 October 2026.
- National instant-refund framework — State Taxation Administration (in Chinese). Checked 24 October 2026.
- Shanghai instant-refund questions — Shanghai Municipal Tax Service (in Chinese). Checked 24 October 2026.
- Guangxi instant-refund service notice — Guangxi Tax Service (in Chinese). Checked 24 October 2026.
- Shanghai refund-agent counter directory — Shanghai Municipal Tax Service (in Chinese). Checked 24 October 2026.
- Jilin departure-refund policy notice — Jilin Provincial Department of Commerce (Chinese and English). Checked 24 October 2026.
- Tax-authority example of tea in refund shopping — Shanghai Municipal Tax Service (in Chinese). Checked 24 October 2026.
- Official explanation of the 2026 changes — Ministry of Commerce / State Council Information Office (in Chinese). Checked 24 October 2026.
Sources by section and question
- Check the purchase — Source 1, Source 11
- Check the actual payout — Source 4
- Finish at departure — Source 6
- What Changed in 2026? — Source 5, Source 6, Source 13
- Who Can Claim a Tax Refund? — Source 1, Source 11
- Before You Pay: Check the Shop and the Goods — Source 1, Source 4, Source 6, Source 11, Source 12
- How Much Will You Receive? — Source 1, Source 2, Source 3, Source 4
- Standard Refund or Instant Refund? — Source 7, Source 8, Source 9, Source 13
- How to Claim at Departure — Source 1, Source 5, Source 6, Source 10
- Using Instant Refund Without Missing a Step — Source 7, Source 8, Source 9, Source 6
- Check These Details Before You Leave — Source 10, Source 4, Source 6
- Can I combine purchases from different shops to reach RMB200? — Source 1
- Can I use the goods during my trip and still claim? — Source 4, Source 11
- Do I still need paper forms? — Source 6, Source 13
- Does instant refund mean I can skip the departure formalities? — Source 6, Source 7, Source 8
- Is RMB20,000 the maximum I can spend? — Source 1, Source 9
- Is this the same as duty-free shopping? — Source 1, Source 11