Administrative Measures for Departure Tax Refunds for Purchases by Overseas Travelers (for Trial Implementation) (Amended in 2025)
Administrative Measures for Departure Tax Refunds for Purchases by Overseas Travelers (for Trial Implementation) (Amended in 2025)
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, 2015
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.
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Announcement of the State Taxation Administration [2025] No.11
April 26, 2015
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.
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