Overseas tourists may claim VAT refunds for tax refundable goods purchased at tax-free shops when leaving Chinese mainland via ports of exit. Overseas tourists include foreigners and compatriots from Hong Kong, Macau and Taiwan who stay in Chinese mainland for a period of no more than 183 consecutive days.

Conditions for Application

1. An overseas tourist shall make a purchase of tax refundable goods worth of at least CNY 500 in a single tax-free shop on a single day;and

2. The tax refundable goods have not been used or consumed by the departing purchaser;and

3. The departure date shall not be later than 90 days after the purchase date of tax refundable goods;and

4. The tax refundable goods shall be carried by the overseas tourist himself (herself) or transported along with the checked baggage.

Material Required

1. Valid identity documents

2. Refund Application Form for Overseas Visitors verified and stamped by Customs

3. VAT invoices for tax refund items

Port of Departure

Hangzhou International Airport

Tax Refund Agency

Zhejiang Branch of the Agricultural Bank of China

Tax Refund Rate

For refundable items with an applicable tax rate of 13%, the tax refund rate is 11%; for those with an applicable tax rate of 9%, the tax refund rate is 8%. The tax refund agency will charge commission at a rate of 2% of the  VAT-inclusive invoice value of the goods.

Tax Refund Method

Tax refunds will be made in RMB. For Tax refunds of more than RMB 10,000 in total, they will be made by bank transfer. For Tax refunds of no more than RMB 10,000, they may be made either in cash or by bank transfer at the  option of overseas tourists.