Shopping Tax Refunds in China: How Foreigners Can Claim Them

If you’re a foreign traveler planning to shop in China, you may be eligible for a tax refund on certain purchases. Here’s everything you need to know about who qualifies, what items are eligible, and how to claim your refund.

Who Can Claim a Tax Refund?

• You must be a foreigner or a resident from Hong Kong, Macau, or Taiwan holding valid travel documents.
• Your stay in mainland China cannot exceed 183 days.
• You must leave mainland China (Hong Kong, Macau, and Taiwan excluded).

Minimum Purchase Requirement

• Spend at least 500 RMB (including tax) in a single tax-free store on the same day.
• Multiple receipts from the same store on the same day can be combined into one refund application.

Where to Shop for Tax Refunds

• Only purchases from customs-approved tax-free stores qualify. Look for stores with the “Tax Free” sign.

Which Products Are Eligible

• Items must be carried out of China personally; checked luggage is not allowed.
• Certain items such as flammable goods, some foods, or plant/animal products may be excluded.

Step-by-Step Tax Refund Process

1. Shop & Request Your Tax Form
   • Present your passport at checkout.
   • Ask for a tax refund form and the invoice (fapiao).
   • The store staff will fill out the form and mark your invoice as “Tax Refund.”
2. Customs Inspection Before Departure
   • At the airport, seaport, or other exit points, visit the customs tax refund counter.
   • Show your passport, completed refund form, original invoices, and unused purchased items.
   • Customs will inspect your goods and stamp your tax form.
3. Collect Your Refund
   • Take the stamped form to the refund agency, usually located in the international departure area.
   • Refunds are generally given in RMB cash or credited to an international credit card.

Refund Rates & Fees

• China’s VAT refund rate is usually 11%, and after service fees, the actual refund is about 8%-9% of your purchase.

Items That Cannot Be Refunded

• Used or opened items: clothes, cosmetics, electronics, etc. must be brand new and in original packaging.
• Food & beverages: most perishable items, alcohol, and drinks are excluded. Some sealed teas or dried fruits may qualify depending on the store.
• Tobacco & alcohol products: cigarettes, cigars, wine, beer, spirits.
• Flammable or dangerous goods: perfumes over airline limits, lighters, sprays, paints, etc.
• Plants & animal products: fresh fruit, flowers, seeds, animal skins, coral, ivory, etc.
• Other restricted items: national treasures, rare minerals, protected wildlife products.
• Services: meals, hotel stays, or other services are not refundable.

Tips for a Smooth Tax Refund

• Allow at least one hour for the refund process at the airport.
• Keep your purchases in original packaging to avoid being marked as used.
• Hainan and other island duty-free shopping is direct tax-free, not a refund, so it works differently.