english.beijing.gov.cn
2023-04-01  |  


   

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[Photo via tuchong.com]

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Departure tax refund policy for overseas tourists

Overseas tourists can claim VAT refunds for tax refundable goods purchased at "tax free" shops when leaving Chinese mainland via ports of exit.

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1. "Overseas tourists" includes foreigners and compatriots from Hong Kong, Macau and Taiwan who stay in China for a period of not more than 183 consecutive days.

2. The departure date shall not be later than 90 days after the purchase date of tax refundable goods.

3. Goods purchased by overseas tourists in tax free shops are eligible for VAT refunds at the port of departure. An overseas tourist makes at least CNY 500 purchase of tax refundable items in a single tax refund shop on a single day.

4. The goods, which have not yet been used or consumed by the departing purchaser, and have been consigned with his/her luggage, are tax refundable items if eligible for VAT refunds regulated by Chinese Customs.

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1. Valid identity documents

2. VAT invoices for tax refund items

3. "Refund Application Form for Overseas Visitors" verified and stamped by Customs

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T2 and T3 Departure Tax Refund Windows at Beijing Capital International Airport, Departure Tax Refund Window at Beijing Daxing International Airport

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Departure Tax Refund Agency (Bank of China, Beijing Branch)

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For refundable items with an applicable tax rate of 13%, the tax refund rate is 11%; for those with an applicable tax rate of 9%, the tax refund rate is 8%. The tax refund agency will charge commission at a rate of 2% of the VAT-inclusive invoice value of the goods.

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Tax refunds will be made in RMB. Tax refunds can be made in cash (no more than RMB 10,000), by bank transfer, via Wechat or Alipay.