The tax refund policy refers to the 

policy of refunding value-added tax 

(VAT) to overseas visitors for eligible 

goods purchased at designated tax-

refund stores during their stay in 

China. The refund is processed at 

exit ports when the visitors leave the 

country.

离境退税政策，是指境外旅客在离境口岸离境时，对其在退税商店购买的退税物品退还增值税的政策。

The term "overseas visitors" refers 

to foreigners and compatriots from 

Hong Kong, Macao and Taiwan who 

stay in the Chinese mainland for a 

consecutive  period of no more than 

183 days.

这里的“境外旅客”，是指在我国境内连续居住不超过183天的外国人和港澳台同胞。

"Exit ports" refer to airports, seaports, 

and land ports in regions where the 

tax refund policy is implemented. 

These ports must be officially open 

to international travelers and have 

designated tax refund agencies.

“离境口岸”，是指实施离境退税政策的地区正式对外开放并设有退税代理机构的口岸，包括航空口岸、水运口岸和陆地口岸。

Overseas visitors must meet the 

following requirements when 

applying for a tax refund:

1. The total purchase amount at a 

single tax refund-designated store on 

the same day must be at least RMB 

500.

2. The purchased goods must remain 

unused and unconsumed.

3. The date of purchase must be 

within 90 days prior to the departure 

date.

4. The tax-refunded goods must be 

carried by the applicant personally 

or checked in as accompanying 

luggage when departing from China.

境外旅客申请退税，应当同时符合以下条件：

1. 同一境外旅客同一日在同一退税商店购买的退税物品金额达到500元人民币；

2. 退税物品尚未启用或消费；

3. 离境日距退税物品购买日不超过90天；

4. 所购退税物品由境外旅客本人随身携带或随行托运出境。

The process consists of three steps: 

obtaining purchase invoices, having 

the purchases verified by customs, 

and having the tax refund application 

reviewed by an authorized agency.

境外旅客购物离境退税的办理流程可分为旅客购物申请开单开票、海关验核确认、代理机构审核退税三个环节。