China Tax Refund Guide for Foreign Visitors
China lets short-term foreign visitors claim back the value-added tax (VAT) on goods they buy and take out of the country. Here is how it works, in plain English.
Who is eligible
- You are a foreign national (or a resident of Hong Kong, Macao or Taiwan) visiting mainland China on a short stay.
- You enter China with a valid passport and leave within the allowed stay period.
- You have not been continuously resident in China for more than 183 days.
The key rules
- Minimum spend: your purchases must reach the minimum threshold at the same store, on the same day. Threshold policies vary, so ask the store whether it is a registered tax-refund store and what the current minimum is.
- 90-day window: you must take the goods out of China within 90 days of the purchase date (the date on your fapiao/invoice counts).
- Goods must be unused: the items you claim for should be new and unused when you go through customs.
- Shop at registered stores: only stores registered for the departure tax-refund program can issue the refund paperwork. Look for the "Tax Refund" sign at the entrance or ask the cashier.
How to claim: step by step
- At the store: tell the cashier you want a tax refund. Show your passport and ask for the tax-refund application form along with the fapiao (official invoice).
- Keep everything: keep the goods unused, and keep the invoice, the refund form and your passport handy.
- At the airport (before check-in): go to the customs inspection point for tax refunds. An officer will verify the goods against your form and stamp it.
- Refund counter: after the customs stamp, take the stamped form to the tax-refund counter (usually airside) to receive your refund — typically by bank card, Alipay, WeChat Pay or cash, depending on the airport.
Instant refund: "buy now, refund now"
Many stores in major cities — including Beijing, Shanghai, Guangzhou, Shenzhen, Hangzhou and Chengdu — now offer instant refunds. At these pilot stores you get the refund credited on the spot when you buy, instead of queuing at the airport. You still need your passport, and the store handles the customs verification paperwork with you.
Ask the store directly: "Do you support instant tax refund?" (即时退税, jíshí tuìshuì).
What you need at the store
- Your passport (original, not a photo).
- The goods, bought the same day at the same store, meeting the minimum spend.
- A few extra minutes — the refund form takes a couple of minutes to fill out.
Frequently asked questions
Can I get a tax refund on everything I buy?
No. Food and drink for immediate consumption, and some restricted categories, are generally excluded. Most general merchandise — clothing, electronics, cosmetics, tea, souvenirs — qualifies at registered stores.
Do online purchases count?
Generally no. The program is designed for in-store purchases at registered tax-refund stores where you show your passport at the counter.
What if I forget to get the form at the store?
You cannot claim the refund retroactively. The store must issue the tax-refund form at the time of purchase — ask before you pay.
How much of the tax do I actually get back?
The refund rate is a fixed percentage of the invoice amount and is lower than the full VAT rate, and the refund agency may charge a handling fee. The store or refund counter can tell you the exact amount for your purchase.
Can I claim the refund if I leave China by train?
Land-border customs points in some cities do process tax refunds, but coverage is thinner than at major international airports. Check in advance whether your departure point handles refunds — otherwise plan to depart via an international airport.