Shopping and Claiming Your VAT Refund When You Leave China

Last verified 2026-10-15 · re-checked every 45 days

China's departure tax refund covers qualifying purchases made within 28 days of leaving — minimum ¥500, refund rate 11%. Most major tourist cities now have 即买即退 (instant refund at the store). Bring your passport, the original tax-invoice receipt, and a copy of the store's tax-refund eligibility certificate when you go shopping.

What foreign visitors actually buy in China

A 2025 survey of 292 foreign visitors in Hangzhou found the top purchase categories:

The same survey found that foreign visitors love shopping in China — good quality, good prices — but the two barriers they hit are payment (some small shops cannot take foreign cards) and not knowing about the VAT refund policy. 70% of 50 survey respondents said they did not know the departure tax refund policy existed. (Hangzhou Metropolis Daily, 2025-09)

The departure tax refund — 2026 policy update

China’s VAT is 13%–14% on most goods. Foreign visitors are eligible to claim 11% back when they leave. The policy expanded in May 2026 — here is what changed:

• 即买即退 (jí mǎi jí tuì / instant refund) is now available in 36 cities, not just the 10 original ones. Shanghai, Beijing, Guangzhou, Shenzhen, Chengdu, Hangzhou, and most major tourist cities all have stores enrolled. (MoFCOM 6-department notice, 2026-05)
• 28-day deadline. Refund applications must be submitted within 28 days of purchase — unified across all ports, up from the previous 15–30 day city-specific rules.
• Cross-port refund. You can buy in Shanghai and depart from Beijing — the systems now talk to each other. (MoFCOM 6-department notice, 2026-05)

Who qualifies

You qualify if:

• You hold a non-Chinese passport or a Mainland Travel Permit for Taiwan / HK / Macau residents.
• You are leaving China within 28 days of purchase.
• The purchased goods are for personal use (not for resale).
• You are not a permanent resident of China (stayed 183 days or more in the past 12 months). (STA FAQ)

Minimum purchase and refund rate

• Minimum per receipt: ¥500 (about US$70)
• Refund rate: 11% of the purchase amount (not of the VAT)
• Maximum annual per visitor: ¥50,000 (about US$7,000) (STA FAQ)

If you spend ¥1,000 in a single receipt, you get back ¥110. Two separate ¥300 receipts do not qualify.

Two ways to get your refund

Method 1 — 即买即退 (instant refund at the store)

The faster option, and expanding. If the store displays the 即买即退 sign (look for blue/orange stickers), you can get your refund right after paying:

1. Ask the store assistant to process the 即买即退. They will scan your passport and upload the purchase info into the tax system.
2. Sign a credit-card pre-authorisation form (the store uses this to guarantee you actually leave the country with the goods — China reverses the charge if you stay).
3. Receive the refund instantly to your Alipay, WeChat Pay, or credit card.
4. Do not seal the bag or open it at the airport — customs may want to inspect it, and the policy requires you to take the goods out of China. (STA FAQ)

Method 2 — Claim at the airport (departure-point refund)

If the store is not enrolled in 即买即退, or if you are not sure, save your receipts and claim at the airport. The process:

1. Pack the goods in your carry-on. Customs wants to see them before they seal your refund certificate. Do not check them.
2. At the airport: Go to the tax-refund counter before going through security. Show your passport, boarding pass, the original tax-invoice receipt (增值税普通发票 — this is the only one the tax office accepts; a regular shop receipt is not enough), and the goods themselves.
3. The tax-refund counter reviews your paperwork and issues a 退税申请单 (refund application form).
4. Then go through customs. The customs officer stamps your form (to confirm you are leaving China with the goods).
5. Then through security.
6. Then find the refund desk at your departure gate. Show the stamped form. Choose how to receive your refund: cash (renminbi), credit card reversal, or Alipay/WeChat Pay.

Important: Airport refund desks sometimes close early for late-night flights. If your flight is after midnight, ask the refund counter about their hours earlier in the day. (STA FAQ)

Which stores are eligible

Only stores that have applied for and received the 离境退税商店 (departure tax refund store) certificate are eligible. Look for a blue-and-orange sign in the store window. Major chains that consistently participate:

• Duty-free malls (中免集团) at all major airports
• Major department stores: Beijing’s Xidan, Shanghai’s Nanjing Road (specific stores, not the whole street)
• Specialised boutiques in tourist areas
• Large brand flagship stores (LV, Gucci, Apple China stores — yes, Apple is enrolled)

What is not eligible:

• Street vendors, night markets, small local shops (unless you see the sign)
• Tea and silk sold directly from family-owned factories (common on tours)
• Services (massages, spa, tailoring)
• Food and beverages (consumed in China)

76% of survey respondents said the refund policy should be expanded to include more small shops and local artisans. (Hangzhou Metropolis Daily, 2025-09) The 2026 policy notice says expansion is planned.

Online shopping — Taobao, Tmall, and duty-free

Duty-free cross-border malls (shoppable from inside China)

China has several government-certified cross-border e-commerce malls where foreign visitors can shop without physically visiting the store — items are shipped from overseas warehouses or bonded warehouses:

• CNSONLINE (中免): www.csonline.com.cn — duty-free shopping for cosmetics, electronics, luxury goods
• Kaola (考拉) (Alibaba): kaola.com
• JD Worldwide (京东国际): global.jd.com

Payment is Alipay or WeChat Pay. Delivery is by international mail or airport pickup. (STA FAQ)

Regular Taobao / Tmall (domestic Chinese versions)

These ship within China only. The main barrier is payment — you need Alipay or WeChat Pay set up with an international card. See Pay like a local — Alipay and WeChat Pay for setup. Foreign credit cards are not accepted directly on Taobao.

Common mistakes

• Throwing away the VAT invoice. Stores give two receipts: a regular shop receipt (小票) and a VAT special invoice (增值税普通发票). The tax office only accepts the VAT invoice. Keep both.
• Spending ¥499 and wondering why refund was denied. Minimum is ¥500 per receipt, not per trip.
• Sealing your shopping bag before customs inspection. At the airport refund counter, you need to show the goods to customs. If you have already used them or sealed them inside a locked luggage bag, the refund is denied.
• Expecting every small shop to be enrolled. 92% of survey respondents said they bought something at a local market or small shop and could not get a refund. (Hangzhou Metropolis Daily, 2025-09) Only shop at places displaying the sign.
• Arriving at the airport with all the wrong paperwork. You need passport, boarding pass, VAT invoice (not regular receipt), and the goods. Missing one of these = refund denied.

For the payment setup you will need for online shopping and everywhere else, see Pay like a local — Alipay and WeChat Pay.