Updated September 2026 · Verified against State Taxation Administration (SAT) rules
Overseas visitors can claim back the VAT on goods bought at designated tax-free stores when leaving China. Most people leave money on the table because they do not know the ¥200 minimum or the instant-refund option. Here is what actually applies.
Getting the VAT refund at the mall counter
The numbers, verified
~9%
Real refund: 11% (13% VAT goods) or 8% (9% VAT goods), minus 2% agency fee
¥200
Minimum per store per day (down from ¥500 in 2025)
¥20,000
Cash-refund cap (up from ¥10,000 in 2025)
即买即退
Instant refund nationwide since 2025-04
Source: State Taxation Administration announcement 2025-04; Shanghai Tax Bureau guide. Rules change — confirm before relying on these.
Who qualifies
Overseas visitor (foreign passport, or HK / Macau / Taiwan residents).
Stay in mainland China no more than 183 consecutive days.
Goods bought and taken out within 90 days of purchase, and not yet used or consumed.
Bought at a store displaying the tax-free logo and issued a departure-tax refund application form.
Two ways to get your refund
A · Instant refund (即买即退)
At participating stores, you get the refund on the spot. The store / agent puts a credit-card pre-authorisation on hold; if you leave from a designated port within the promised window and meet the rules, the pre-authorisation is released and counts as your refund.
Bring your passport — the store checks it before issuing the form.
If you do NOT leave as promised, the agent reclaims the pre-authorisation (no refund).
B · Airport refund (three steps)
At the tax-free store: ask for the refund form with your passport and invoice.
At departure: show goods, the form, and your passport to Customs for verification (goods must be with you).
At the refund counter in the departure lounge: collect cash (≤¥20,000), bank transfer, or wallet.
The airport route, step by step. Keep the goods unused until Customs checks.
Myths vs what is true now
"Minimum is ¥500." → Wrong since 2025: it is ¥200 per store per day.
"Only at the airport." → Wrong: 即买即退 gives it to you in the store.
"Cash cap ¥10,000." → Wrong since 2025: up to ¥20,000 in cash.
"Flat 11%." → Wrong: 11% (or 8%) minus a 2% fee, so about 9% in practice.
⚠ Where people lose the refund▶
Bought at a store with no tax-free logo — not refundable
Used or opened the goods before Customs checked
Lost the application form
Missed the 90-day window
Took the refund but did not leave from a designated port (instant-refund reclaim)
Cases that land in this module
Each page gives the diagnosis and the first step free. Green ones are fully solved free as samples; amber ones unlock with the kit.