The implementation of departure tax rebate started on January 1st in Tianjin

From January 1st 2016, the departure tax rebate policy began to apply in Tianjin. Foreign tourists can enjoy the policy of 11% departure tax rebate when shopping at the first batch of 34 designated stores. After Beijing and Shanghai ,Tianjin became one of the second group of cities that carried out the departure tax rebate. The internationalization of Tianjin free trade zone, and Beijing-Tianjin integrated two-wheel development speeds up again.
Purchase of over 500 yuan by one person at one store on the same day
Departure tax refund is a VAT tax refund for the purchase of goods at the time of departure... [Read the in detail]
Provide 24-hour departure tax refund service
The ports of departure tax refund include Tianjin Binhai International Airport and Dongjiang cruise home port. At present, a tax refund window has been set up at the Tianjin Binhai International Airport T1 terminal customs quarantine zone, in a prominent position with Chinese and English signs to provide 24-hour departure tax refund service... [Read in detail]
The actual obtainable tax rebate rate is 9%
In the process of tax refund, the tax refund agencies need to charge a fee of 2%, so the actual refund is VAT minus the fee and the overseas visitors can get an actual tax rebate rate of 9%... [Read in detail]
Departure tax refund will stimulate inbound tourism consumption
Tianjin has implemented departure tax refund for foreign tourists to provide them with international service and improve inbound tourism consumption and business format, promote the development of Tianjin specialties and traditional brands, drive tourism industry structure adjustment, and promote the integration of Beijing and Tianjin and the Tianjin Free Trade Zone to the world... [Read in detail]

Policy guide of departure shopping tax rebate for overseas tourists

A. Departure tax refund policy

1.Value-added tax refund for commodities purchased by overseas travelers at the port of departure.

2. Foreign visitors as well as Hong Kong, Macao, and Taiwan compatriots who have stayed in China for no more than 183 days continuously

B.Tax refund items

A personal item that is purchased by an overseas traveler and is in line with the conditions of the tax refund, but does not include the following items:

1.Prohibited and restricted articles listed on the ‘Articles prohibited and restricted from entering or leaving the People’s Republic of China’.

2.VAT free commodities sold by tax return stores.

3. Other items according to the rules of the Ministry of finance, the General Administration of Customs, and the State Administration of Taxation.

C.The conditions for tax refund

1、A foreign tourist who has purchased tax-rebate commodities of over 500 yuan at the same store on the same day;

2、The items are not yet opened or consumed;

3、Departure date is no more than 90 days after the purchase date;

4、The tax refund items are carried by the tourist him or herself or checked out with the luggage.

D.Calculation formula

1. Refundable tax amount= invoice value of sales (including VAT) * tax return rate (11 %)

2. Handling fees charged by tax return agency = invoice value of sales (including VAT) * fee rate (2 %)

3. Actual obtainable refund amount= Refundable tax amount - Commission fees charged by tax return agency.

E.Processing Procedure

1. Overseas tourists purchase tax rebate products at tax rebate stores
Overseas tourists who have purchased tax rebate goods and want to apply for tax returns should ask the stores for departure shopping tax return application forms and sales invoices.

2.Customs inspection
At the time of departure, overseas tourists should declare to the customs with tax refund items, overseas tourists shopping departure tax refund application form, and sales invoices and accept the supervision of the customs. After the verification is complete, signature would be requested on the overseas tourists shopping departure tax refund application form.

3.Agency handles the tax return
Departure tax returns are processed by tax return agencies in the isolation region of the departure port. Overseas travelers could apply for tax refund with passports and valid identity documents, customs verified overseas travelers shopping departure tax refund application form, and sales invoices through tax refund agencies. The tax return will be processed with handling fee charges after relevant information is verified.

F.The tax rebate currency

The tax rebate currency is RMB. Tax could be refunded in cash or through bank transfer.

1. If the tax rebate is less than 10,000 yuan, either method of refund could be chosen.

2. If the tax rebate is more than 10,000 yuan, bank transfer is the only way of refund.

G.Agency

Bank of China Tianjin Branch

H. Bank of China tax refund service site

Side of the duty-free shop at the departure security check exit, Terminal 1, Tianjin Binhai International Airport

J. The list of tax refund shops

For more details, please check the following website:

1. Tianjin City, the State Administration of Taxation website( www.tjsat.gov.cn

2. Tianjin city business website( www.tjcoc.gov.cn

3. Tianjin Municipal Tourism Administration website( www.tjtour.gov.cn

4. Baidu map search( map.baidu.com

Tianjin City, the implementation of overseas visitors shopping departure tax rebate store list

Travel advisory telephone: 022-88908890    Tianjin tourism information network: www.tjtour.cn     Copyright: Tianjin City Tourism Bureau