Rules reviewed on 16 September 2026. Ask the retailer and your departure-port refund agency to confirm the procedure for your particular purchase.
Check that you qualify
- Buy eligible personal goods at a registered tax-refund store. The minimum is RMB 200 at the same store on the same day.
- Your departure must be within 183 days of your latest mainland entry and within 90 days of purchase.
- Keep the goods unused and unconsumed and take them with you through a designated departure port.
Eligible overseas visitors include foreign nationals and residents of Hong Kong, Macao and Taiwan who meet the applicable conditions. Ordinary online shopping is not automatically eligible. China State Taxation Administration: departure tax refund rules
What to do, in order
- Before paying: show your travel document and ask whether this store and these goods qualify. Confirm the expected refund and agency fee.
- At the store: obtain the sales invoice and refund application or the approved digital equivalent. Check that your details match your travel document.
- Before checking your bags: follow the customs validation process at your departure port. Keep goods and documents accessible if inspection is requested.
- Complete the refund: submit the validated application to the authorized refund agency and keep a record of the transaction.
Paperless processing and risk-based inspections are being introduced under the 2026 rules. Do not assume every port uses the same workflow or that no customs step is needed. Allow extra airport time. Six-ministry notice: 2026 refund improvements
How much comes back?
The applicable refund rate is generally 11% or 8% before agency fees, depending on the goods. Shanghai’s published 2% agency fee produces net amounts of 9% or 6% of the VAT-inclusive invoice value. Confirm the fee for your actual service.
Refunds of up to RMB 20,000 may be paid in cash or by bank transfer; larger refunds require bank transfer. This threshold concerns the refund amount, not the amount you spend. Shanghai: departure tax refund guide (August 2026)
An instant refund still has conditions
Participating stores can advance a refund after you sign an agreement and provide a suitable credit card for pre-authorization. The national departure window is 28 days. Confirm that the service covers your departure port; cross-region handling depends on the participating agencies.
Shanghai’s current local guidance specifies departure through a Shanghai port. You must still complete the required departure procedure; otherwise the advance may be recovered under the agreement. Shanghai: refund upon purchase (August 2026) · State Taxation Administration: July 2026 implementation notice
And when you get home?
A Chinese VAT refund does not remove your home country’s declaration requirements, import taxes or product restrictions. Read our bringing-it-home guide before choosing a high-value purchase.
Sources & further reading
- China State Taxation Administration: departure tax refund rules ↗
- Shanghai: departure tax refund guide (August 2026) ↗
- Shanghai: refund upon purchase (August 2026) ↗
- Six-ministry notice: 2026 refund improvements ↗
- State Taxation Administration: July 2026 implementation notice ↗
Reviewed 16 September 2026. Store availability and conditions can change.