Must-Read for International Visitors! Departure Tax Refund Guide is Here

To further facilitate tax refunds for overseas travellers, the State Administration of Taxation recently released the ‘Guide to Tax Refunds for Overseas Travellers Departing from China.’ The guide is available in 14 languages, including Chinese, English, Russian, and French, and provides information on refundable items, refund conditions, refund currencies, and the refund process.

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Departure Tax Refund for International Visitors (Hainan Chapter)

Quick Guide - Learn Now!

International visitors shopping within China can now enjoy the departure tax refund policy! To help international visitors fully benefit from this policy, let's learn about the relevant policy content together!

I. Who is Eligible? Four Conditions Must Be Met

The departure tax refund policy refers to the policy of refunding Value-Added Tax (VAT) on tax-refundable goods purchased by international visitors at tax refund shops when they depart from a designated port of departure.

International visitors (referring to foreigners and compatriots from Hong Kong, Macao, and Taiwan who have stayed in mainland China for no more than 183 consecutive days) must meet the following conditions to apply for the departure tax refund:

1. The total amount of tax-refundable goods purchased by the same international visitor at the same tax refund shop on the same day reaches RMB 200;

2. The tax-refundable goods have not been used or consumed;

3. The departure date is no more than 90 days after the purchase date of the tax-refundable goods;

4. The purchased tax-refundable goods are carried personally or checked in as accompanying luggage by the international visitor upon departure.

II. Where to Claim? Hainan's Two Ports of Departure

Haikou Meilan International Airport (HAK) and Sanya Phoenix International Airport (SYX) are the ports of departure in Hainan Province implementing the departure tax refund policy for international visitors' shopping.

III. How Much Refund? Quick Calculation Formula

For tax-refundable goods subject to the 13% VAT rate, the refund rate is 11%. For tax-refundable goods subject to the 9% VAT rate, the refund rate is 8%. The formula for calculating the refundable VAT amount is:

Refundable VAT Amount = Sales Invoice Amount of Tax-Refundable Goods (Including VAT) x Refund Rate

Actual Refunded VAT Amount = Refundable VAT Amount - Service Fee Charged by the Tax Refund Agency

IV. How to Claim? Complete Process Guide

Two Refund Methods

The refund currency is Renminbi (RMB). Refund methods include Cash Refund and Bank Transfer Refund.

If the refund amount exceeds RMB 20,000, the tax refund agency shall process the refund via bank transfer.

If the refund amount does not exceed RMB 20,000, the tax refund agency will process the refund via cash or bank transfer, based on the choice of the international visitor.

Three-Step Application Process

1. Purchase Tax-Refundable Goods.

After purchasing tax-refundable goods at a tax refund shop, an international visitor who needs to apply for a tax refund should request a "Departure Tax Refund Application Form for International Visitors" and the sales invoice from the tax refund shop.

2. Customs Verification and Confirmation.

When departing from the port of departure, the international visitor should proactively declare the tax-refundable goods to Customs by presenting the goods themselves, the Departure Tax Refund Application Form, and the sales invoice for the goods, and accept Customs supervision. After verifying the details are correct, Customs will stamp and sign the Departure Tax Refund Application Form.

3. Refund Processing by the Agency.

Regardless of whether it's local purchase and local departure or local purchase and departure from another location, the departure tax refund is uniformly processed by the tax refund agency located within the restricted departure area of the port of departure where the international visitor completes their exit procedures. The international visitor applies to the tax refund agency for the VAT refund by presenting their valid ID (such as a passport), the Customs-verified and stamped Departure Tax Refund Application Form, and the sales invoice for the tax-refundable goods.

Tip

At stores implementing the "Instant Refund" service, international visitors can sign an agreement and complete a credit card pre-authorization, then receive the refund amount in RMB equivalent on the spot at the store.

Policy Basis

Announcement of the State Taxation Administration on Revising the "Administrative Measures for Departure Tax Refund on Shopping for International Visitors (Trial)" (State Taxation Administration Announcement No. 11 [2025])

Announcement of the State Taxation Administration on Issuing the "Administrative Measures for Departure Tax Refund on Shopping for International Visitors (Trial)" (State Taxation Administration Announcement No. 41 [2015])

Announcement of the Ministry of Finance, State Taxation Administration, and General Administration of Customs on Policies Related to Deepening VAT Reform (Ministry of Finance, State Taxation Administration, General Administration of Customs Announcement No. 39 [2019])

Announcement of the State Taxation Administration on Revising Certain Tax Regulatory Documents (State Taxation Administration Announcement No. 31 [2018])