Eligible people for tax refund and category of tax free goods

Foreign tourists and those from the Hong Kong SAR, Macao SAR and Taiwan who have stayed on the Chinese mainland for less than 183 consecutive days are entitled to a departure tax refund! According to the announcement issued by the General Administration of Customs of China, goods of tax refund refer to the personal articles purchased by inbound tourists at designated stores in line with the requirements for tax refund, 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.

Tax refund requirements and rate

Goods valued over RMB500 purchased by any eligible tourist for tax refund on the same day in one designated store of departure tax refund in Beijing, with the day of departure less than 90 days from the day of purchase and the goods being carried by the foreign tourists or checked with the luggage, are entitled to tax refund rate of 11%. With 2% charged by refund agencies as commission fees, the tourists will receive 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.

Required documents and customs verification

To apply for tax refund, tourists who have purchased goods eligible for departure tax refund at designated stores need to claim the Application Form of Departure Tax Refund at the stores with valid ID or value added tax (VAT) invoices (issued through the updated VAT invoice system). Passengers need to take the purchased goods, valid personal ID, the VAT invoices of the purchased goods and Application Form of Departure Tax Refund to the China Custom for verification. The International Departure Zone of Terminal 2 of the Beijing Capital International Airport has designated area for custom verification of goods for departure tax refund; the Check-in Island E of the Zone C at the Terminal 3 has designated area for custom verification of checked luggage for departure tax refund; the Zone E at the Terminal 3 has designated area for custom verification of carry-on belongings for departure tax refund.

Refund payment location and method

Passengers should take the verified Application Form of Departure Tax Refund and personal ID for tax refund in the tax refund agencies at the airport. The agencies are located in the T junction of the International Departure at the Terminal 2 and on the east side after security checks at the second floor of the Zone E of Terminal 3. The currency used for tax refund is RMB. If the amount of refund exceeds RMB10,000, the refund agency shall transfer the money to the buyer's bank account; if the amount of refund does not exceed RMB10,000, the foreign tourists can choose cash refund or bank transfer.

Tax refund flow chart

Purchase goods at the designated stores
 

Claim the Application Form of Departure Tax Refund

Go to the Terminal 2 or 3 of the Beijing Capital International Airport

Go to the Terminal 2 or 3 of the Beijing Capital International Airport
 

Custom verification of refunded articles
 

Go through the joint check procedure
 

Tax refund at designated agencies