1. Refunds are paid in renminbi.

2. The refund amount is calculated as: Invoice amount (including VAT) × [Refund rate (11% or 8%) – 2% handling fee charged by the tax refund agency]. The final refund amount is subject to Customs verification.

3. For refunds of 20,000 yuan or less, visitors may choose cash or bank transfer. Refunds exceeding 20,000 yuan are paid by bank transfer only.

4. Since April 1, 2019, the tax refund rate for tax-refundable items purchased by foreign visitors that are subject to a 13% VAT rate has been 11%; for tax-refundable items subject to a 9% VAT rate, the tax refund rate is 8%.
- Tax-refundable items purchased by foreign visitors upon departure, subject to a 13% VAT rate include: clothing and apparel, cosmetics, jewelry and accessories, household daily necessities, household appliances, furniture, and other items specified by the Ministry of Finance, the General Administration of Customs, the State Taxation Administration and other relevant departments.
- Tax-refundable items purchased by foreign visitors upon departure, subject to a 9% VAT rate include: certain processed agricultural products, cultural publications such as books, newspapers and periodicals, and other items specified by the Ministry of Finance, the General Administration of Customs, the State Taxation Administration and other relevant departments.

The document is based on the provisions of Article 2 of the "Announcement of the State Taxation Administration on Amending the Measures for the Administration of Tax Refunds for Purchases of Foreign Visitors upon Leaving China (for Trial Implementation)" (Announcement No. 11, 2025 of the State Taxation Administration).