Tax-Free Shopping in China: A Guide for International Travelers
China offers a convenient Tax-Free Shopping (离境退税, líjìng tuìshuì) program for international visitors, allowing you to claim a refund on the Value-Added Tax (VAT) paid on goods purchased during your stay.
What is Tax-Free Shopping?
The Tax-Free Shopping program in China permits international tourists to reclaim the Value-Added Tax (VAT) - typically 13% on most goods - on purchases they take out of the country. It's designed to encourage tourism and boost visitor spending.
Eligibility Criteria
You are eligible for a tax refund in China if you meet ALL of the following conditions:
uForeign Passport Holder: You are a foreign citizen or a compatriot from Hong Kong, Macau, or Taiwan.
uShort-Term Stay: You have resided in China for no more than 183 consecutive days.
uPurchase Purpose: The goods are for personal use and will be taken out of China in your personal luggage.
uMinimum Spend: Look for the "Tax Refund Shop" logo. The total amount of tax-refundable goods purchased by the same overseas traveler at the same tax refund shop on the same day must reach RMB 200.
uThe tax-refundable goods: Must not have been used or consumed.
uThe purchase date: The purchase date of the tax-refundable goods must be no more than 90 calendar days from the departure date.
uThe tax-refundable goods: Must be carried by the overseas traveler in person or checked in as baggage when leaving the country.
Goods That Qualify (and Those That Don't)
uEligible Items: Most general goods purchased for personal use, such as clothing, electronics, accessories, souvenirs, and cosmetics.
uNon-Eligible Items:
- Certain items are excluded, including:
- Goods prohibited or restricted for exportation by Chinese regulations (e.g., certain cultural relics).
- Items already exempt from VAT (as specified by authorities).
- Goods consumed within China (e.g., food, drinks, services).
Minimum Spending & Refund Amount
uMinimum Purchase: The minimum spend per receipt has been significantly reduced to ¥200 RMB. This makes it much easier to qualify for a refund.
uRefund Amount:
For goods with an applicable VAT rate of 13%, the refund rate is 11%.
For goods with an applicable VAT rate of 9%, the refund rate is 8%.
The currency for the refund is RMB.
Calculation formula: Refundable amount = Invoice amount x Refund rate; Actual refundable amount = Refundable amount - Refund agency handling fee.
Example: Purchasing a mobile phone for ¥5,000 RMB, after deducting the refund agency's handling fee, you can get a refund of ¥450 RMB.
The maximum cash refund limit has been increased to ¥20,000 RMB. There is no upper limit for refunds to a bank card or via transfer.
How to apply:
1. Prepare your own: Valid personal identification document + sales invoice
--Always carry your original passport when shopping for tax-free goods. The store will need it to process the tax-free forms.
2. The store provides: "Application Form for Tax Refund for Overseas Tourists" + official invoice stamp
3. Customs verification: Verification of tax-refund items + verification stamp.
4. Apply for a tax refund at a bank (i.e., a tax refund agency) located in the departure port's restricted area.
The Tax-Free Shopping Process
There are two main ways to get your tax refund in China: the Traditional Process and the convenient "Buy & Get Refund On-The-Spot" (即买即退, jí mǎi jí tuì) method.
"Buy & Get Refund On-The-Spot" (即买即退) Process
Important: You must still complete the customs export verification process upon departure. If you fail to do so, the refund amount will be charged back to your pre-authorized credit card.
⏰ Important Time Limits
uExport Deadline: Purchased goods must be taken out of China within 60 days of their purchase.
uClaim Period: Ensure you get the Customs stamp and claim your refund (if using the traditional method) before you check-in and pass through immigration at the airport.
Key Tips for a Smooth Experience
uLook for the Sign: Shop at stores displaying the official "Tax-Free" or "离境退税" sign.
uAsk First: If unsure, ask the store staff before purchasing if they offer tax-free shopping and which process they use.
uKeep Goods Handy: When heading to the airport, keep your tax-free purchases in your carry-on luggage if possible, as Customs officers might need to inspect them.
uArrive Early: To complete the customs stamp and refund collection process, arrive at the airport at least 1-2 hours earlier than your standard recommended check-in time.
uKeep Records: Keep all your receipts and tax-free forms organized and in a safe place until you complete the refund process.
Departure Tax Refund Ports
Guangdong Province (including Shenzhen) Departure Tax Refund Ports:
Guangzhou Baiyun International Airport
Nansha Port Passenger Terminal
Zhuhai Jiuzhou Port Passenger Terminal
Shenzhen Bao'an International Airport
Shekou Cruise Terminal
Wenjindu Port
Luohu Port
Futian Port
Shenzhen Bay Port
As of December 31, 2025
(To facilitate overseas travelers, the list of departure ports will be continuously updated)
❓ Frequently Asked Questions (FAQ)
Q: Can I use the items I bought before I leave China?
A: No. The goods must be exported unused. Customs may ask to see them, and if they appear used or opened, your refund may be denied.
Q: What if I have purchases from multiple cities?
A: You can handle all your tax-free forms from different cities at the international airport you are departing from. Some regions like Beijing and Tianjin even have a mutual recognition system, allowing purchases in one city to be processed for "On-The-Spot" refunds and exported via the other city's airport.
Q: What happens if I don't get the Customs stamp?
A: For the traditional process, no stamp means no refund. For the "On-The-Spot" method, failing to get the stamp will result in the refund amount being charged back to your credit card.
Q: Are there any other types of duty-free shopping?
A: Yes. Besides the downtown Tax-Free Shopping detailed above, China also has In-City Duty-Free Stores (市内免税店). These are located in city centers (e.g., Beijing, Shanghai, Guangzhou, Haikou, Sanya, Dalian, Qingdao, Xiamen, Harbin, Shenzhen, Changsha) but are typically reserved for Chinese citizens returning from abroad or foreigners with a departure ticket, and goods are paid for in the city but picked up at the airport. They operate under different rules. Standard international tax-free shopping is more common for foreign tourists.