Departure tax refund policy

Departure tax refund policy refers to the policy that overseas tourists buy and carry out tax refund items in designated tax refund shops and apply for tax refund in accordance with regulations. The departure tax refund policy is applicable to foreigners and compatriots from Hong Kong, Macao and Taiwan who have lived in Chinese mainland for less than 183 days. Its basic process includes four links: shopping tax refund application, customs verification and confirmation, agent tax refund and centralized tax refund settlement. Overseas travelers only involve the first three links.

Second, detailed analysis

Expand tourism shopping consumption, study and improve the tax refund policy for overseas tourists, and expand the scope of implementation to eligible areas across the country. The Ministry of Finance issued a draft for soliciting opinions on expanding the tax refund policy for departure to all localities, focusing on the implementation period, applicable objects, selection of designated stores, starting and ending points of tax refund amount, and scope of tax refund items.

3. What are the conditions for tax refund on departure?

1. Buy tax refund items at designated shops and obtain tax refund certificates such as tax refund application forms according to regulations;

2. Go through the departure formalities at the departure port, and have not used or consumed the tax refund items before leaving the country. The departure date is no more than 90 days from the purchase date of the tax refund items;

3. The purchased tax refund items are carried or checked out by overseas passengers themselves;

4. The purchased tax refund items are audited by the customs and signed on the tax refund application form;

5, in the designated tax refund agency for tax refund.