The departure tax refund points at Beijing Capital Airport handle departure tax refund business for overseas travellers on a 24-hour basis. When overseas travellers leave China at the departure port, they should declare to the Customs and accept the supervision by the Customs for their tax refundable items, the application form for overseas travellers' tax refund for purchases and the sales invoice of the tax refundable items. After the Customs checks and confirms that there is no error, the tax refund will be handled by the tax refund agency with the application form for tax refund for overseas travellers' purchases and the sales invoice of the tax refundable items.