Quick Answer
If you are a foreign visitor, you can claim a partial refund of China's value-added tax (VAT) on shopping you take home. As of the April 2025 policy update, you qualify when you spend at least ¥200 at the same tax-refund store on the same day, keep the goods unused, and leave mainland China within 90 days of buying them.
The headline refund rate is 11% of the invoiced price for most retail goods, but a tax-refund agency service fee is deducted, so the amount you actually receive is somewhat lower.
There are now two ways to get the money:
- Instant refund in the store (即买即退) — you get the cash back at the time of purchase, with a card pre-authorization as a guarantee, then leave China within 28 days.
- Refund at your departure airport or port — the traditional route, collected after Customs verifies your goods.
This is a fast-changing policy that expanded in April 2025 and is still being widened. Confirm the current thresholds with an official channel before you rely on them.
Who Can Claim a Refund
Official guidance defines an eligible "overseas traveler" as a foreign passport holder, or a compatriot from Hong Kong, Macao, or Taiwan, who has resided in the mainland for no more than 183 continuous days as of the refund date.
Your purchases qualify only when all of these are true:
- You bought the goods from a registered tax-refund store (退税商店) — look for the "Tax Free" / 退税 sign, or ask staff before paying. Not every shop is registered, and not every branch of a chain is.
- You spent ¥200 or more at that same store on the same day (lowered from ¥500 in April 2025).
- The goods are on the refundable list, unused, and you carry them out with you.
- You leave the mainland within 90 days of the purchase date.
Keep the sales invoice and ask the store to issue a tax refund application form (退税申请单) at the time of purchase. Without that form and a matching invoice, you cannot claim later.
How Much You Get Back
The statutory refund rate is:
- 11% of the invoiced amount (VAT included) for goods taxed at 13%, which covers most retail shopping.
- 8% for goods taxed at 9%.
From that amount, the tax-refund agency deducts a service fee, so your net refund is lower than the headline percentage. Treat 11% as the ceiling, not the amount that lands in your pocket.
Refunds can be paid by mobile payment, bank card/transfer, or cash. Cash is available up to ¥20,000; above that, the agency must pay by bank transfer.
Two Ways to Collect It
Instant refund in the store (即买即退)
Since April 2025, China has promoted a refund-upon-purchase model nationwide, and it now runs at over 8,000 tax-refund stores. At a participating store you sign a short agreement and the shop runs a credit-card pre-authorization as a guarantee, then hands you the refund amount in RMB on the spot — no waiting until you fly out.
The catch is a deadline. Under the 2026 update, once you take an instant refund you must leave mainland China within 28 days, carrying the goods, or the pre-authorized amount can be charged back to your card. You no longer have to depart from the same city where you shopped — you can finish the departure formalities at a different eligible port (cross-port mutual recognition). From 1 July 2026 Customs and the refund agency can confirm the paperwork online, so the process is going paperless — but keep the invoice, the refund form, and the goods with you, unused, until you have actually left, in case verification is needed.
Refund at the departure port
The traditional route is collected when you leave:
- At the airport or port, before check-in, present your goods, passport, the tax refund application form, and the invoice to Customs (海关) for verification. Pack refund items where you can show them — not in checked luggage you have already dropped.
- After Customs verifies, take the stamped paperwork to the tax-refund agency counter in the departure area (typically after security, airside) to collect your refund by cash, card, or mobile payment.
Give yourself extra time. Verification and the refund counter can add a queue on top of normal check-in and security.
What Doesn't Qualify (and Why Refunds Get Rejected)
Most rejected claims come down to one of these:
- The store wasn't a registered tax-refund store. A flagship or brand store only qualifies if it is registered and can issue the refund form — this varies by location, so confirm before paying, not after.
- You didn't hit ¥200 at that one store on that one day. Spending across several shops does not combine.
- No refund form or a mismatched invoice. The form must be issued at purchase and match the invoice and your passport.
- Goods used, consumed, or already checked in where Customs cannot verify them.
- You left it too long — more than 90 days between purchase and departure, or you have stayed in the mainland beyond the 183-day limit.
Common Mistakes
Assuming every big store gives refunds
Ask "Do you offer the departure tax refund?" and look for the sign before you buy. This is the single biggest reason travelers miss out.
Checking the goods into your hold luggage
Customs may need to see the items at departure. Keep refund purchases in your carry-on until after verification.
Cutting departure time too fine
The Customs check plus the refund counter is an extra step. Arrive earlier than you would for a normal flight.
Expecting the full 11%
The agency fee comes off the top. Budget for a net refund below the headline rate.
Related setup guides
- How to Use Alipay in China as a Foreigner — set up mobile payments that also receive some refunds.
- Cash Backup in China — why to keep some cash, including for cash refunds.
- How to Book China Attraction Tickets — another place foreign-passport details matter.
Sources & Verification
All factual claims in this guide are verified against the primary sources listed below. Official Chinese government sources take priority.
- 国家税务总局关于修改《境外旅客购物离境退税管理办法(试行)》的公告(2025年第11号) — State Taxation Administration announcement on 中国政府网, effective 2025-04-26, 官方文件; verifies the minimum purchase threshold lowered to ¥200 per store per day, the cash-refund cap raised to ¥20,000, and acceptance of electronic invoices.
- 境外旅客购物离境退税管理办法(试行) — State Taxation Administration regulation database, 官方文件; verifies eligibility (foreigners and HK/Macao/Taiwan compatriots resident in the mainland ≤183 continuous days), the 11%/8% refund rates, the 90-day pre-departure purchase window, and that refunds are processed by a tax-refund agency at the departure port.
- 商务部等6部门关于进一步优化离境退税政策扩大入境消费的通知 — China Taxation News (中国税务报), 2025-04-26, 官方媒体; verifies the nationwide promotion of the "instant refund" (即买即退) service, the ¥200 threshold, the ¥20,000 cash cap, and the expansion of tax-refund stores. Issued by the Ministry of Commerce, Ministry of Finance, Ministry of Culture and Tourism, General Administration of Customs, State Taxation Administration, and Civil Aviation Administration.
- China refines departure tax refund policy to encourage inbound consumption — The State Council of the PRC (english.www.gov.cn), 2025-04-27, 官方媒体; English confirmation of the ¥200 threshold, the ¥20,000 cash cap, the refund-upon-purchase model, and refund methods (mobile payments, bank cards, cash).
- Xinhua Headlines: China steps up policy support to facilitate travel, shopping for overseas visitors — Xinhua, 2025-04-28, 官方媒体; English confirmation that the threshold was reduced to 200 yuan from 500, the cash cap doubled from 10,000 to 20,000 yuan, and the "refund-upon-purchase" service lets eligible tourists receive refunds instantly at retail outlets.
- 商务部等6部门关于加力优化离境退税措施扩大入境消费的通知(商消费发〔2026〕74号) — Ministry of Commerce and five other departments, 2026-05-12, 官方文件; verifies the 2026 "2.0" measures: cross-port mutual recognition for instant refund (办结离境退税业务 at a different port), the unified 28-day instant-refund departure window (延长至28天), and fully paperless processing of refund forms and invoices from 2026-07-01.
- 离境退税"即买即退"一周年 退税规模增长 入境消费活力释放 — Xinhua (新华网), 2026-04-28, 官方媒体; confirms the instant-refund service is running in 2026 at over 8,000 tax-refund stores nationwide, with sharp year-on-year growth in claimants and refund amounts.