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