Last checked: 7 September 2026. Mainland China shopping refunds now start at a lower purchase threshold, but the important decision comes before you pay: is this a participating store, will it issue the right documents, and can you complete verification at your departure port? A normal receipt by itself is not a refund application.
Check eligibility before buying
The scheme covers qualifying overseas visitors, including foreign visitors whose continuous mainland stay does not exceed 183 days. Ordinary departure-refund goods must leave with the traveller, in hand luggage or checked baggage, within 90 days of purchase. Goods must remain unused and unconsumed. Hotel nights, meals and transport are not shopping goods you take out of the country. Check your travel dates and purchase plans before counting a refund as money saved.
Since April 2025, the threshold is CNY 200 spent by one visitor at one participating shop on one day. Purchases from unrelated shops cannot simply be added together to reach it. The State Taxation Administration's threshold explanation also confirms a CNY 20,000 cash-refund ceiling; bank-transfer refunds have no such ceiling.
Ask these questions at the checkout
| Ask | Why it matters |
|---|---|
| Is this a departure tax-refund shop? 这里可以办理离境退税吗？ | A large mall or international brand is not sufficient evidence. |
| Can you issue the refund application and sales invoice against my passport? | Names and document numbers must match the traveller claiming. |
| What refund will I actually receive after fees? | The headline tax-refund rate is not necessarily the cash in your hand. |
| Is this ordinary departure refund or refund upon purchase? | The latter adds an advance payment, guarantee and departure deadline. |
Keep the original passport available when shopping. Before leaving the counter, check the spelling, document number, date, item descriptions and amounts. Save offline copies of the documents as backup, while retaining the versions the shop tells you to present.
Calculate the saving, including fees
The tax authority lists refund rates of 11% for goods taxed at 13% VAT and 8% for goods taxed at 9%. An agency handling fee reduces the actual payment. Do not calculate a refund by removing all VAT from the shop price. For example, Shanghai's published guide uses a 2% handling fee: a qualifying CNY 1,000 purchase in the 11% category would produce CNY 90 after that fee, subject to verification. This is a labelled Shanghai example; ask your refund agency for its applicable fee.
Official references: national refund-rate explanation and Shanghai's departure-refund guide. If shopping in Shanghai, leave time in your Shanghai itinerary for paperwork at the shop.
What changed in 2026?
A May 2026 six-department notice introduces sampling of physical goods for applications below CNY 10,000 in refund sales value from 1 July; larger applications remain individually inspected. It also permits online confirmation of refund forms and invoices from that date. Sampling does not mean travellers can leave the goods behind or skip the required departure process.
The same notice extends the departure commitment for refund upon purchase to 28 days and promotes cross-region processing. Confirm that the particular shop, agency and departure port support your route before signing. A national policy direction does not replace the operational terms of your own advance-refund agreement. See the 2026 Ministry of Commerce notice.
Refund upon purchase: money advanced against a guarantee
At participating 即买即退 shops, you sign an agreement and provide a credit-card pre-authorisation before receiving an advance equivalent to the refund. Departure verification still matters. If the agreed requirements are not met, the advance can be recovered using that guarantee. This is particularly relevant if you might change your departure airport or extend your holiday. The tax authority's service notice explains this mechanism.
Prepare before your departure flight
- Identify the Customs verification location and refund counter for your actual international departure terminal.
- Keep refundable goods accessible until Customs has completed the process. Ask staff before handing over a suitcase containing them.
- Carry the passport, application information, invoices, goods and payment details requested by the agency.
- Complete Customs verification and then the refund-agency step in the order directed at the airport.
- Retain proof until the refund arrives or the guarantee is released.
For a domestic connection before leaving China, confirm the inspection arrangements before checking baggage through. Our domestic flight guide covers the underlying airport process. Add refund time to the departure buffer in your multi-city travel plan.
When the effort is worthwhile
For a small purchase, compare the expected refund with the time needed to arrange it. For larger purchases, decide on the shop, eligible goods and departure procedure first. Keep items unused, do not post them home expecting a traveller refund, and do not assume an immediate payment finishes the process. The current national administrative rules provide the baseline; the shop and departure agency should resolve route-specific details.
