Foreign visitors can reclaim the VAT on eligible shopping when they leave China. Here is the exact mechanism — threshold, two claim methods, and where the instant refund pilot runs.
China's Departure Tax Refund Policy (离境退税) lets foreign visitors reclaim the value-added tax baked into eligible purchases when they take the goods out of the country.
The refund applies to tangible goods bought at participating tax-refund stores. Nationwide the network has grown past 8,000 stores, concentrated in the big shopping hubs. The State Taxation Administration runs the program; the 2.0 upgrade streamlined the airport process and enabled instant refunds.
| Airport refund | Instant refund (ji mai ji tui) | |
|---|---|---|
| Where | Refund counter at departure airport | In-store, at the tax-refund store |
| When you get paid | On leaving China | Immediately, at checkout |
| Best for | All participating stores | Pilot cities only (see below) |
The instant refund pilot (买即退 / ji mai ji tui) runs in Shanghai, Beijing, Tianjin, Chengdu, Sanya, plus parts of Guangdong (Guangzhou and Shenzhen). Outside these, use the airport refund. See the best entry cities and each city page for local detail.
Plan your refund strategy per city in the city guides hub.
All the headline figures in one place: China Haul by the Numbers 2026.
Buy eligible goods at participating tax-refund stores, keep the refund form and receipt, then claim at the departure airport counter — or get an instant refund in pilot cities (Shanghai, Beijing, Tianjin, Chengdu, Sanya, and parts of Guangdong).
The threshold is ¥200 of eligible spending at a single store on the same day. Below that, no refund form is issued.
The instant-refund (ji mai ji tui) pilot runs in Shanghai, Beijing, Tianjin, Chengdu and Sanya, plus parts of Guangdong (Guangzhou and Shenzhen).
You reclaim the VAT minus a service commission — typically around 11% of the purchase price in practice. The ¥200 figure is the eligibility threshold, not the refund rate.
The program has been expanded repeatedly (stores past 8,000, instant-refund pilots added). Treat 2026 as the baseline and confirm 2027 changes on the State Taxation Administration sources.
Policy numbers change. Before you book, confirm the current eligible-country lists, ports and participating tax-refund stores on the official English sources below.