CN
Mainland China tax-refund shopping
This reference rule covers only ordinary new jewelry, watches and handbags subject to 13% VAT. The VAT within a tax-inclusive price is 13/113, about 11.5044%.
Policy reviewed: Nov 1, 2026, 12:00 AM UTC
Minimum spend and eligibility
- This reference rule covers only ordinary new jewelry, watches and handbags subject to 13% VAT. The VAT within a tax-inclusive price is 13/113, about 11.5044%.
Net refund and purchase-amount bands
- This reference rule covers only ordinary new jewelry, watches and handbags subject to 13% VAT. The VAT within a tax-inclusive price is 13/113, about 11.5044%.
- If eligible, gross departure refund is 11% of the VAT-inclusive invoice and the standard agency fee is 2% of that same invoice, giving a 9% net estimate. This is not a 9% refund on every Chinese product.
- Only qualifying overseas visitors buying at designated refund stores may apply. The same visitor must spend at least CNY 200 including VAT at the same designated store on the same day.
- Depart within 90 days of purchase and 183 days of entry, with unused goods, the invoice, the refund application and customs validation.
- An official website price does not establish that an online order or a particular store qualifies. Confirm residence, store eligibility, travel dates and documents; mainland residents receive a zero departure-refund estimate.
Policy sources
Source: PRC VAT Law, articles 10(1) and 38
- Updated
- Nov 1, 2026, 12:00 AM UTC
- Authorization
- Unknown
Open original source ↗Source: 2019 No. 39 announcement, article 4
- Updated
- Nov 1, 2026, 12:00 AM UTC
- Authorization
- Unknown
Open original source ↗Source: Departure Tax Refund Policy for Overseas Visitors
- Updated
- Nov 1, 2026, 12:00 AM UTC
- Authorization
- Unknown
Open original source ↗