China Tax Refund: How to Get Your VAT Back
Spend 200 yuan in one shop on one day and you can claim most of the VAT back when you fly home. The paperwork is short, the queue is not, and three rules undo more claims than anything else.
The rate on the receipt is 11 per cent. What reaches your hand is closer to nine. The difference is the agency fee, and nobody mentions it until you are standing at the counter.
At a glance
- 200 yuan in one shop on one day is the minimum spend, per passenger.
- 11 per cent headline rate, minus a fee of about 2 per cent, so roughly 9 per cent net.
- 90 days from purchase to departure, or 28 days if you take the instant refund.
- Customs checks the goods before security, so do it before you check a bag.
- Cash refunds stop at 20,000 yuan; above that it must go by bank transfer.
- Since July 2026 claims under 10,000 yuan are sampled, and paperwork can be electronic.
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How much do you actually get back?
Most goods refund at 11 per cent of the tax-inclusive invoice, minus an agency fee of roughly 2 per cent, so a 10,000 yuan purchase returns about 900 yuan. Goods at 9 per cent VAT refund at 8 per cent instead. The minimum claim is 200 yuan spent in one shop on one day.
The arithmetic
- Headline rate: 11 per cent of the tax-inclusive invoice for goods carrying 13 per cent VAT, which covers most clothing, electronics, cosmetics, watches and jewellery. Goods at 9 per cent VAT, a smaller basket that includes some agricultural and utility items, refund at 8 per cent.
- Agency fee: the refund agency deducts a handling fee from the amount, commonly around 2 per cent of the invoice, so a 10,000 yuan purchase usually returns about 900 yuan. The fee is set by the agency at each port, not by the shop, so it can differ between airports.
- Minimum spend: 200 yuan in a single refund shop on a single day, counted per passenger. This was cut from 500 yuan in April 2025, which brought small purchases into scope.
- Ceiling on cash: cash refunds stop at 20,000 yuan. Above that the agency must pay by bank transfer, so bring an account detail or expect a delay.
Who qualifies for the refund?
Foreign nationals, and residents of Hong Kong, Macao and Taiwan, qualify if they have been in China for 183 days or less on this trip and hold the passport or permit in their own name. Mainland residents and foreign nationals living in China are excluded, whatever they buy.
Two conditions, both checked at the counter
- Status: foreign nationals, and residents of Hong Kong, Macao and Taiwan travelling on the relevant permits. Mainland residents are excluded, and so are foreign passport holders who live in China.
- Length of stay: 183 days or less of continuous stay, counted from the entry stamp for this trip. A long-stay visa or a residence permit for work or study puts you outside the scheme.
- Documents: the original passport, Hong Kong or Macao permit, or Taiwan permit. Photographs and copies are not accepted, and the name on the invoice has to match the document.
Which purchases are excluded?
Used goods fail, and so do prohibited exports, duty-free purchases and anything a shop sells under a VAT exemption. Meals, hotel nights and tickets sit outside the scheme entirely. The test is whether the item leaves China unused and in your own possession.
What does not count
- Anything you have used: clothes worn, a watch on your wrist, a bag out of its wrapper, perfume opened. Customs is checking that the goods are leaving China unused, so keep packaging intact until you are past the desk.
- Prohibited and restricted exports: the customs list of banned and controlled items, which covers weapons, protected wildlife products and anything requiring an export permit.
- Duty-free and VAT-exempt goods: items bought in airport duty-free, and goods a refund shop sells under a VAT exemption rather than standard VAT, are outside the scheme.
- Services and food: meals, hotel nights, tickets, taxi fares and anything consumed on the spot. The refund applies to goods, not to what you spend on the trip.
Two ways to claim: at the airport, or in the shop
Take the refund at the airport within 90 days of purchase, or in the shop under the instant refund scheme, which pays on the spot but requires departure within 28 days and a credit card for pre-authorisation. Instant refunds became portable across ports nationwide in September 2026.
| Standard refund | Instant refund (jimai jitui) | |
|---|---|---|
| When you are paid | After customs checks the goods on departure | At the till, before you leave the shop |
| Window to leave China | 90 days from purchase | 28 days from purchase |
| What you need | Passport, invoice, refund form | Passport plus a credit card for pre-authorisation |
| Where you can depart from | Any port with a refund agency | Any port nationwide, since 1 September 2026 |
| If you overstay the window | The claim expires | The agency takes the advance back from the card |
At the airport, step by step
The order is shop, then customs, then the agency. Customs inspects the goods in the departure hall before security and before any bag is checked, and the agency pays inside the departure area afterwards. Arriving at the gate with an unstamped form means no refund.
The order matters
- Step 1, at the shop: tell the assistant you want the tax refund before they ring up the sale. They issue a refund application form and a VAT ordinary invoice, and the invoice must carry your name as it appears in the passport.
- Step 2, before check-in: take the goods, the form, the invoice and your passport to the customs desk in the departure hall. This is before security, and it is also before you hand over a checked bag, because customs has to see the goods.
- Step 3, after security: the refund agency sits inside the departure area. Hand over the stamped form, the invoice and your passport, and choose cash or a bank transfer.
- Step 4, if the queue is long: the claim does not have to be settled on the spot at some airports, but the stamped form is the thing that matters. Lose the stamp and the claim is gone.
Where the counters are in Shanghai
Pudong and Hongqiao both run the scheme, and both keep the verification desk and the refund agency in different places.
| Port | Customs verification | Refund agency |
|---|---|---|
| Pudong T1 | Departure hall, level 3, by the joint inspection area | Inside the departure area near gates 19 and 20, 24 hours |
| Pudong T2 | Departure hall, level 3, by the joint inspection area | Inside the departure area near gate D83, 24 hours |
| Pudong S1 | Satellite hall, level 0, by the joint inspection area | Level 3 near gate G135 |
| Pudong S2 | Satellite hall, departure level | Level 3 near gate G152 |
| Hongqiao T1 | Level 2, by the international departure entrance | After security, opposite gate T09, from 07:00 to the last flight |
The three rules that undo most claims
Claims fail on three points: purchases split across branches of one chain, a departure more than 90 days after the purchase, and goods that have plainly been used. Each is settled at the counter, and none of the three can be argued afterwards.
Read these before you shop
- One shop, one day: two purchases from the same chain on the same day at different branches do not add up. Spend 200 yuan in one store, or accept that neither receipt qualifies.
- Ninety days, not ninety days of shopping: the clock runs from the purchase date to the date you leave China. A three-month trip needs the shopping done in the last stretch, not the first week.
- Unused means unused: customs can and does ask to see the item. A jacket worn for two weeks is not a refundable jacket, and a phone already set up with your account is a used phone.
If the shop offers instant refund
Instant refund pays at the till against a credit card pre-authorisation, capped at 222,000 yuan per passenger per day per shop. You still have to show the goods to customs on the way out. Miss the 28-day window and the agency takes the advance back.
How the advance works
- The mechanism: you sign an agreement, the shop or agency places a pre-authorisation on your credit card for the refund amount, and you walk out with the cash equivalent in yuan.
- The cap: 222,000 yuan per passenger per day per shop, which is the Shanghai figure; other ports commonly set 220,000. A single high-value item above the cap has to go through the standard route.
- The obligation: leave China within 28 days, from any port that handles the scheme, and still show the goods to customs. The pre-authorisation is released only after that check.
- If you miss it: the agency recovers the advance from the card within three working days of the deadline. You can still claim the refund later, through the standard airport route, but the money leaves and comes back.
Official sources
Primary documents, in case a counter quotes you something different.
Where the rules come from
- Policy text: the six-department notice of 12 May 2026, whose digital and sampling measures took effect on 1 July 2026.
- Counter locations: Shanghai Tax Service lists every refund agency desk in the city, with opening hours and telephone numbers.
- Airport services: Shanghai Municipal Government reported the July 2026 launch of the self-service refund machines at Pudong T2.
Frequently asked questions
The questions that come up at the counter, answered before you queue.
What is the minimum spend for a China tax refund?
200 yuan in one refund shop on one day for one passenger. Purchases at different branches of the same chain do not combine, and the threshold is per shop per day rather than per trip.
How much is the refund worth in practice?
The rate is 11 per cent for goods at 13 per cent VAT and 8 per cent for goods at 9 per cent VAT, minus a handling fee that is commonly around 2 per cent of the invoice. A 10,000 yuan purchase usually returns roughly 900 yuan.
Can I claim the refund at a different airport from where I shopped?
Yes. Standard claims can be settled at any port that has a refund agency, and since 1 September 2026 instant refunds are accepted nationwide as well, so shopping in Shanghai and flying out of Beijing is no longer a problem.
Do I have to show the goods to customs?
Yes. The items must be unused and must leave China with you, carried or checked. Since July 2026 claims under 10,000 yuan may be cleared by sampling rather than individual inspection, but you still have to be able to produce them.
How long do I have to leave the country after shopping?
Ninety days from the purchase date for a standard refund, or 28 days if you took the instant refund in the shop. The clock runs to your departure date, not to the end of your visa.
Is the refund paid in cash?
Up to 20,000 yuan you can choose cash or a bank transfer, and the money is paid in yuan. Above that the agency pays by transfer only, so bring the account details you want it sent to.
Part of Shopping in China guide.
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