Who is entitled to a departure tax refund?

Foreigners and those from the Hong Kong SAR, Macao SAR and Taiwan who have stayed on the Chinese mainland for less than 183 consecutive days.

What kinds of goods are eligible for a departure tax refund?

According to the General Administration of Customs, the goods refer to personal articles purchased by a foreign tourist at designated stores, excluding items on the List of the People's Republic of China of Articles Prohibited from Import and Export and the List of the People's Republic of China of Articles Restricted from Import and Export.

What kinds of goods are entitled to a departure tax refund?

Goods valued at over RMB500 purchased by a foreign tourist on the same day in one designated store (see the list of qualified stores in the attachment) in Beijing, with the day of departure less than 90 days from the day of purchase, whether those goods are carried onto the plane or checked in, are entitled to a tax refund rate of 11%. With 2% charged by refund agencies as a commission fee, the tourist will receive a tax refund valued at 9% of price of the goods. For example, if a tourist spends RMB500, he or she will receive 500*(11%-2%)=RMB 45.

How can the Departure Tax Refund Application Form be obtained?

To apply for a tax refund, foreign tourists who have purchased goods eligible for a departure tax refund at designated stores need to obtain the Departure Tax Refund Application Form at the stores with a valid ID or value added tax (VAT) invoices (issued through the updated VAT invoice system).

How can the articles be verified at the airport customs?

Passengers need to take the purchased goods, their valid personal ID, the VAT invoices and Departure Tax Refund Application Form to the customs for verification. The International Departure Zone of Terminal 2 at the second floor of the Beijing Capital International Airport has a designated area for customs verification; the Check-in Island E at Zone C of Terminal 3 has a designated area for customs verification of checked luggage; Zone E of Terminal 3 has a designated area for customs verification of carry-on belongings.

What is the procedure for a departure tax refund?

Passengers should take their verified Departure Tax Refund Application Form and personal ID to the tax refund agencies at the airport. The agencies are located at the T junction of the International Departure Zones at Terminal 2, and at the east end of the joint check-in area on the second floor of Zone E at Terminal 3.

How can I obtain my refund?

The currency used for tax refund is RMB. If the amount exceeds RMB10,000, the refund agency shall transfer the money to the buyer's bank account; if the refund amount does not exceed RMB10,000, the tourist can choose a cash refund or bank transfer.

Tax refund flow chart

Purchase goods at designated stores

Claim the Departure Tax Refund Application Form

Go to Terminal 2 of Beijing Capital International Airport

Customs verification of refunded articles

Go through the check-in formalities

Go through the joint check procedure

Tax refund at designated agencies

Go to Terminal 3 of Beijing Capital International Airport (Checked luggage containing refunded articles)

Go through the check-in formalities

Customs verification of refunded articles

Go through the joint check procedure

Tax refund at designated agencies

Go to Terminal 3 of Beijing Capital International Airport (Carry-on belongings containing refunded articles)

Go through the check-in formalities

Go through the joint check procedure

Customs verification of refunded articles

Tax refund at designated agencies