Eligible people for tax refund and category of tax-free goods
Foreign tourists and those from the Hong Kong SAR, Macao SAR, and Taiwan who have stayed on the Chinese mainland for less than 183 consecutive days are entitled to a departure tax refund!
According to the announcement issued by the General Administration of Customs of China, goods of tax refund refer to the personal articles purchased by inbound tourists at designated stores in line with the requirements for tax refund, excluding items on the List of the People's Republic of China of Articles Prohibited from Import and Export and the List of the People's Republic of China of Articles Restricted from Import and Export.
Tax refund requirements and rate
If the same overseas traveler purchases at least RMB 500 tax-refund articles in the same overseas traveler tax-refund shop in Beijing in the same day, the departure date is at less than 90 days after the purchase happens and the articles are carried by the overseas traveler by himself (herself) or transported along with the checked baggage, a tax refund can be made.
The tax refund rate is 11% or 8% and the refund agency will charge 2% for the service, so the amount of refund tax a traveler gets is 9% or 6% of the commodity prices.
Required documents and customs verification
To apply for tax refund, tourists who have purchased goods eligible for departure tax refund at designated stores need to claim the Application Form of Departure Tax Refund at the stores with valid ID or value-added tax (VAT) invoices (issued through the updated VAT invoice system).
Passengers need to take the purchased goods, valid personal ID, the VAT invoices of the purchased goods, and Application Form of Departure Tax Refund to the China Custom for verification. The International Departure Zone of Terminal 2 of the Beijing Capital International Airport has designated area for custom verification of goods for departure tax refund; the Check-in Island E of the Zone C at the Terminal 3 has designated area for custom verification of checked luggage for departure tax refund; the Zone E at the Terminal 3 has designated area for custom verification of carry-on belongings for a departure tax refund.
Refund payment location and method
Passengers should take the verified Application Form of Departure Tax Refund and personal ID for tax refund in the tax refund agencies at the airport. The agencies are located in the T junction of the International Departure at the Terminal 2 and on the east side after security checks on the second floor of the Zone E of Terminal 3.
The currency used for tax refund is CNY ¥. There are four tax refund ways available: cash (within CNY ¥10,000), bank transfer, WeChat, and Alipay.
Tax refund flow chart
Purchase goods at the designated stores
Claim the Application Form of Departure Tax Refund
Go to the Terminal 2 or 3 of the Beijing Capital International Airport
Go to the Terminal 2 or 3 of the Beijing Capital International Airport
Custom verification of refunded articles
Go through the joint check procedure
Tax refund at designated agencies
