Overseas passengers (including Hong Kong, Macao and Taiwan residents) can apply for refund of VAT when they leave Chinese Mainland for shopping. Chongqing has implemented this policy.
How much to refund
- Tax refund rate: Goods subject to 13% value-added tax will receive a refund of11%, while goods subject to 9% value-added tax will receive an 8% refund.
- After deducting the agency handling fee, the actual amount received is about 10%.
Conditions
- Same overseas passenger,same day, same tax refund storeaccumulated purchases of200 yuan
- The product has not been used/consumed, the departure date is no more than 90 days from the purchase date, and it has been carried/checked out with the accompanying person.
How to handle it
- Shop at a store with the "Tax Free" logo and request the "Overseas Tourist Shopping Departure Tax Refund Application Form".
- Inspect and sign the goods at customs upon departure.
- Go to the tax refund agency to collect the refund (in RMB; cash or bank transfer, transfer over 20000 RMB).
Buy and return now
Raffles City and other shopping malls in Yuzhong District have centralized refund points where customers can pre authorize refunds on the spot after shopping. Customs confirmation is required upon departure, eliminating the need for airport queues.
Tips and Avoiding Pitfalls
- Identify the "Tax Free" logo and bring your passport and invoice.
- Food and used goods are not within the scope of tax refund.
- Keep the receipt until departure is completed.
