Updated 6 October 2026
Check eligibility before buying
Departure VAT refunds apply to eligible overseas visitors buying qualifying goods from participating shops. A duty-free shop and a departure-refund shop are different arrangements. Ask the shop whether the item and your visitor status qualify; not every purchase is refundable.
Understand the basic conditions
The official conditions include at least CNY 200 spent by the same visitor at the same participating shop on the same day, unused goods, departure within 90 days of purchase and taking the goods with you or in checked baggage. Other eligibility conditions still apply. Confirm the final refund after fees instead of assuming a single net rate.
Follow the updated process
The tax authority’s 2026 update introduces online verification and changes to inspection procedures. Keep electronic purchase records and any documents the shop provides, and follow the authorised shop and departure port’s current instructions. Keep the goods accessible until any required customs check is complete.
Instant refunds still have conditions
A refund-upon-purchase service may have its own agreement, departure deadline and verification requirements. Read the terms before accepting an advance refund. Allow time at the departure port and ask the refund service how to handle checked luggage, connections and any route changes.
Shop with clear terms
Compare quality, warranty, return rules and payment currency. For ceramics, art or other fragile goods, agree packing and shipping in writing. Customs restrictions in China and your home country remain separate from any tax refund.