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Administrative Measures for Departure Tax Refunds for Purchases by Overseas Travelers (for Trial Implementation) (Amended in 2025)

Announcement of the State Taxation Administration [2025] No.11

April 26, 2025

Chapter I General Provisions

Article 1 These Measures are formulated in accordance with the relevant departure tax refund policy to implement the State Council's decision on the implementation of departure tax refunds for purchases by overseas travelers.　　

Article 2 For the purposes of these Measures, the following terms are defined as follows:
“Overseas traveler” refers to a foreign national or a compatriot from the Hong Kong, Macao, or Taiwan region who has resided continuously within the territory of China for no more than 183 days.
“Valid identity document” refer to a passport, Mainland Travel Permit for Hong Kong and Macao Residents, Mainland Travel Permit for Taiwan Residents, etc., which indicates the last entry date of the overseas traveler, or by which the last entry date of the overseas traveler can be identified;
“Tax refund item” refers to a personal item purchased by an overseas traveler in a tax refund store and eligible for a tax refund, excluding the following items:
(1) Items listed in the List of Articles Prohibited for Import and Export of the People's Republic of China or the List of Articles Restricted for Import and Export of the People's Republic of China;
(2) Items sold by tax refund stores to which the VAT exemption policy is applicable;
(3) Other items specified by the Ministry of Finance, the General Administration of Customs, or the State Taxation Administration.
“Tax refund store” refers to a firm which has completed record-filing with the competent tax authority where purchases of tax refund items by overseas travelers are claimable for a tax refund upon departure.
“Departure tax refund administration system” refers to a computer management system used for departure tax refund administration, which meets the requirements specified in the Announcement of the Ministry of Finance on the Implementation of the Departure Tax Refund Policy for Purchases by Overseas Travelers (2015 No. 3).
“Tax refund agency” refers to a departure tax refund agency selected by a provincial-level tax authority in conjunction with the provincial-level finance, customs, and other relevant authorities, based on the principles of fairness, openness, and impartiality.

Chapter II Record-Filing, Changes, and Termination of Tax Refund Stores

Article 3 A firm meeting the following criteria may become a tax refund store upon record-filing with the competent provincial-level tax authority:
It is qualified as a general VAT taxpayer;
Its tax credit rating is at Level A, B or M;
(3) It has agreed to install and use the departure tax refund administration system and has guaranteed that the system will have the required operating conditions and can submit information to the competent tax authority in a timely and accurately manner; and
(4) It has agreed to separately set up a breakdown account for tax refund items to ensure accurate accounting.

Article 4 An eligible firm wishing to obtain a record-filing shall complete the Record-Filing Form for Departure Tax Refunds for Purchases by Overseas Travelers (Annex 1) and submit it directly or through a tax refund agency to the competent tax authority.
The competent tax authority shall review the applicant’s eligibility for record-filing within five working days after receiving the submitted materials and, if eligible, complete the record-filing, or, if not eligible, notify the applicant. Information on new stores that have completed record-filing shall be promptly reported to the provincial-level tax authority.

Article 5 Competent tax authorities shall issue a uniform tax refund store logo (see Annex 2 for specifications of the tax refund store logo) to tax refund stores. Tax refund stores shall have the tax refund store log hung prominently at their business premises for easy recognition by overseas travelers.

Article 6 If there is any change to the content of the record-filing information of a tax refund store, the store shall complete the change procedures with the competent tax authority within ten days from the date of the change, presenting relevant certificates and materials.
If a tax refund store undergoes dissolution, bankruptcy, order of closure, or other similar circumstances, it shall apply for tax de-registration procedures with the competent tax authority, presenting relevant certificates and materials, to terminate its record-filing as a tax refund store, retrieve the tax refund store logo, and de-register its user status in the departure tax refund administration system.

Article 7 If a tax refund store falls under any of the following circumstances, the competent tax authority shall terminate its record-filing as a tax refund store, retrieve the tax refund store logo, and de-register its user status in the departure tax refund administration system:
(1) Non-compliance with the criteria specified in Article 3 of these Measures;
(2) Failure to issue the Application Form of Departure Tax Refund for Purchases by Overseas Travelers (Annex 3, hereinafter referred to as the "Departure Tax Refund Application Form") as required;
(3) Failure to submit the corresponding invoice for tax declaration as required after issuing the Departure Tax Refund Form; or
(4) Subject to administrative or criminal penalties due to tax violation after the record-filing.

Chapter III Administration of the Departure Tax Refund Application Form

Article 8 If an overseas traveler wishes to claim a departure tax refund for any purchased tax refund item from a tax refund store, they shall request the Departure Tax Refund Application Form from the store before departure, presenting their valid identity document and the general or electronic (general) VAT invoice for the purchased tax refund item.

Article 9 The Departure Tax Refund Application Form shall be issued by tax refund stores through the departure tax refund administration system, affixed with an invoice-specific seal, and handed over to overseas travelers.
When issuing the Departure Tax Refund Application Form, the tax refund store shall verify the overseas traveler’s valid identity document and enter the following information into the departure tax refund administration system:
(1) Information from the overseas traveler's valid identity document, including the last entry date as indicated or identifiable from the document;
(2) Information about the tax refund item purchased by the overseas traveler, along with the corresponding general VAT invoice number.

Article 10 Tax refund stores shall not issue the Departure Tax Refund Application Form under any of the following circumstances:
(1) The overseas traveler cannot present their valid identity document;
(2) The last entry date of the overseas traveler cannot be identified from the valid identity document;
(3) The purchase date is more than 183 days from the last entry date of the overseas traveler;;
(4) The issuance date of the sales invoice for the tax refund item is earlier than the overseas traveler's last entry date;
(5) The goods sold to the overseas traveler do not fall within the scope of tax refund items;
(6) The overseas traveler cannot present the general or electronic (general) VAT invoice for the purchased tax refund item; or
(7) The amount of tax refund items purchased by the same overseas traveler on the same day in the same tax refund store does not reach CNY 200.

Article 11 After a tax refund store issues the Departure Tax Refund Application Form to an overseas traveler, if the traveler returns the goods or other circumstances arise that require the sales invoice to voided or written off with the issuance of a red-letter invoice, the corresponding Departure Tax Refund Application Form must also be voided at the same time the sales invoice is voided.

Article 12 For a sales invoice for which the departure tax refund has been completed, tax refund stores must not void or issue a red-letter invoice to write off the invoice.

Chapter IV Selection, Change, and Termination of Tax Refund Agencies

Article 13 A bank meeting the following criteria may apply to become a tax refund agency:
(1) It has premises and related facilities to process tax refund services within the isolation area of a port of departure;
(2) It has the conditions to operate the departure tax refund administration system, capable of submitting the relevant information to the competent tax authority in a timely and accurate manner;
(3) It complies with tax laws and regulations and has not been subject to administrative or criminal penalties for tax violations in the past three years; and
(4) It is willing to advance funds for tax refunds.

Article 14 A tax refund agency shall be selected by a provincial-level tax authority, in conjunction with the provincial-level finance, customs, and other relevant authorities, based on the principles of fairness, openness, and impartiality, and shall be announced by the provincial-level tax authority.

Article 15 After completing the selection procedures, the provincial-level tax authority shall enter into a service agreement with the selected tax refund agency, with a service period of two years.

Article 16 Competent tax authorities shall strengthen the administration of tax refund agencies. If a tax refund agency is found to fall under any of the following circumstances, the competent tax authority shall report the matter up the hierarchy to the provincial-level tax authority, which shall, upon consultation with the provincial-level finance, customs, and other authorities, terminate the tax refund agency's tax refund agency service and de-register its user status in the departure tax refund administration system:
(1) Non-compliance with the criteria specified in Article 13 of these Measures;
(2) Failure to declare, as required, the settlement of departure tax refunds for overseas travelers;
(3) Failure to retain, as required, the declaration materials for the settlement of departure tax refunds for overseas travelers;
(4) Completion of tax refunds for non-eligible tax refund applications for overseas travelers, and declaration of the settlement of such departure tax refunds;
(5) Subject to administrative or criminal penalties for tax violations committed during the service period; or
(6) Failure to perform the service agreement concluded with the provincial-level tax authority.

Article 17 Tax refund agencies shall establish dedicated locations within the isolation area of the port of departure and provide clear signage in both Chinese and English (see Annex 4 for specifications of the tax refund agency signage). The signage set up by tax refund agencies shall comply with customs regulatory requirements.

Chapter V Departure Tax Refund Procedures

Article 18 Departing overseas travelers shall complete the verification and confirmation procedures for tax refund items with Customs.

Article 19 Overseas travelers shall submit the following materials when applying for a departure tax refund with a tax refund agency:
(1) Their valid identity document; and
(2) The Departure Tax Refund Application Form, verified and stamped by Customs.

Article 20 When a tax refund agency receives a departure tax refund application from a overseas traveler, it shall first collect the valid identity document information of the traveler applying for the departure tax refund, and then process the tax refund based on the confirmation opinion of Customs, after verifying the following information to be true:
(1) The provided departure tax refund materials are complete;
(2) The information of the overseas traveler on the Departure Tax Refund Application Form matches the collected valid identity document information of the traveler applying for the departure tax refund;
(3) The Departure Tax Refund Application Form has been verified and stamped by Customs;
(4) The departure date of the overseas traveler is within 183 days of the last entry date;
(5) The purchase date of the tax refund item is within 90 days of the departure date; and
(6) The Departure Tax Refund Application Form matches the one in the departure tax refund administration system.

Article 21 Calculation of the tax refund amount. The refundable VAT amount is calculated based on the sales invoice amount (including VAT) of the tax refund item at departure and the specified tax refund rate. The formula is as follows:
Refundable VAT amount = Sales invoice amount of tax refund item at departure (including VAT) × Tax refund rate
Actually refunded VAT amount = Refundable VAT amount - Tax refund agency’s handling fee

Article 22 The currency for tax refunds is Renminbi. For tax refund amounts exceeding CNY 20,000, tax refund agencies shall process the refund via bank transfer. For tax refund amounts not exceeding CNY 20,000, tax refund agencies may refund the amount either in cash or via bank transfer, based on the preference of the overseas traveler.
Upon receiving or processing the receipt of the tax refund, the overseas traveler shall sign the Receipt for Departure Tax Refund for Purchases by Overseas Travelers (Annex 5) to acknowledge receipt.

Article 23 If the departure tax refund administration system is unable to provide relevant information for comparison in a timely manner due to certain reasons, tax refund agencies may initially calculate the refundable VAT amount pursuant to Article 21 of these Measures, and then, after verifying the relevant information to be true once it becomes available for comparison, confirm it in the system and process the tax refund via bank transfer.

Article 24 Tax refund agencies shall, by the 15th of each month, generate the Declaration Form for Settlement of Departure Tax Refunds for Purchases by Overseas Travelers (Annex 6) via the departure tax refund administration system for the departure tax refund amounts processed for overseas travelers in the previous month, and submit it to the competent tax authorities as the basis for declaring the settlement of departure tax refunds for overseas travelers. The following materials shall be bound into a volume and retained for reference:
(1) The Declaration Form for Settlement of Tax Refunds for Purchases by Overseas Travelers;
(2) Each overseas traveler’s Departure Tax Refund Application Form, verified and stamped by Customs; and
(3) Each overseas traveler’s Receipt for Departure Tax Refunds for Purchases by Overseas Travelers, signed and confirmed by the overseas traveler.

Article 25 For the initial declaration for the settlement of departure tax refunds for overseas travelers by a tax refund agency to the competent tax authority, the agency shall submit the service agreement concluded with the provincial-level tax authority and the Record-Filing Form for Export Tax Refund (Exemption) for record-filing.

Article 26 After reviewing the settlement declaration data for departure tax refunds for purchases by overseas travelers submitted by a tax refund agency and verifying it to be true, the competent tax authority shall issue the Tax Revenue Refund Certificate in accordance with regulations and process the refund to the tax refund agency. Each provincial-level tax authority shall report the departure tax refund information to the financial authority at the same level on a monthly basis.

Chapter VI Information Transmission and Exchange

Article 27 The competent tax authorities, customs authorities, tax refund agencies, and tax refund stores shall transmit and exchange relevant information.

Article 28 Tax refund stores shall issue the Departure Tax Refund Form through the departure tax refund administration system and transmit the relevant information to the competent tax authorities in real-time.

Article 29 Tax refund agencies shall process departure tax refunds for overseas travelers through the departure tax refund administration system and transmit the relevant information to the competent tax authorities in real-time.

Chapter VII Supplementary Provisions

Article 30 These Measures shall take effect on the date of issuance.