Tax Refund

Tax Refund for Departing Travelers

The departure tax refund policy allows travelers from outside the Chinese mainland to claim a refund of value-added tax (VAT) on goods purchased at designated tax-free stores when leaving the mainland through eligible checkpoints. 

General Tax Refund Procedure

1.Conditions for refund:

(1) A single foreign traveler spends at least 200 yuan in a single tax-free shop on the same day.

(2) Purchased goods remain unused or unconsumed.

(3) The departure date is within 90 days of the purchase date.

(4) The goods are carried by the traveler or checked in with luggage upon departure.

Tax Refund Agency Service Points

1）3rd Floor, Passenger Inspection Building, Futian Checkpoint, 23 Yuheng Road, Futian District, Shenzhen (深圳市福田区裕亨路23号福田口岸旅检大楼3层)

2）2nd Floor, Passenger Inspection Building, Shenzhen Bay Checkpoint, 1 Dongbin Road, Nanshan District, Shenzhen (深圳市南山区东滨路1号深圳湾口岸旅检大楼2层)

3）3rd Floor, Luohu Port Joint Inspection Building, 63 Heping Road, Luohu District, Shenzhen (深圳市罗湖区和平路63号罗湖口岸联检大楼3层)

4）2nd Floor, Shekou Cruise Home Port, 1 Haiyun Road, Zhaoshang Subdistrict, Nanshan District, Shenzhen (深圳市南山区招商街道海运路1号蛇口邮轮母港2层)

5）Inside the isolation area, Terminal 3, Shenzhen Bao’an International Airport, Fuyong Subdistrict, Bao’an District, Shenzhen (深圳市宝安区福永街道国际机场T3航站楼隔离区内指示牌)

6）2nd Floor, Joint Inspection Building, Wenjindu Checkpoint, 1188 Yanhe South Road, Nanhu Subdistrict, Luohu District, Shenzhen (深圳市罗湖区南湖街道沿河南路1188号文锦渡口岸联检楼2层)

“Refund-upon-Purchase” Central Refund Points

1）CBL1-003, Phase II, The MixC, 1881 Bao’an South Road, Guiyuan Subdistrict, Luohu District, Shenzhen (深圳市罗湖区桂园街道宝安南路1881号华润中心万象城二期CBL1-003)

2）BM08, Basement Level, Gate 3, Shenzhen Bay MixC, 2888 Keyuan South Road, Yuehai Subdistrict, Nanshan District, Shenzhen (深圳市南山区粤海街道科苑南路2888号深圳湾万象城3号门BM层BM08)

3) VIP Room, L2, Phase II, Galaxy COCO Park, 269 Fuhua 3rd Road, Futian Subdistrict, Futian District, Shenzhen (深圳市福田区福田街道福华三路269号星河COCOPark二期L2层贵宾室VIP Room)

4) Sun Department Store, 2001 Jiefang Road, Dongmen Pedestrian Street, Luohu District, Shenzhen (深圳市罗湖区东门步行街解放路2001号太阳百货)

Refund-upon-Departure Process 

1.Purchasing tax-refundable goods. Ask for the Refund Application Form for Overseas Visitors and sales invoices.

2.Customs verification. Declare to customs for verification with the application form, the sales invoices and their valid ID. 

3.Refunding by agencies. Apply for the VAT refund to the aforementioned agencies with their valid ID,the application form signed and sealed by the customs, and the sales invoices.

Refund-upon-Purchase Process

1. Purchasing tax-refundable goods. Ask for the Refund Application Form for Overseas Visitors and the sales invoices from the tax-free stores.

2. Pre-authorization guarantee. Provide a credit card for pre-authorization guarantee, sign the informed consent form and receive an advance payment equivalent to the amount of the tax refund.

3. Customs verification. Declare to customs for verification with application form, the sales invoices and their valid ID.  

4. Review by tax refund agencies. File the documents with tax refund agencies for review. The pre-authorization guarantee shall be removed if there is no error. Otherwise, the agencies shall recover the advance payment through the pre-authorization guarantee.

Amount of Tax Refund

For tax-refundable items with the applicable tax rate of 13%, the tax refund rate is 11%. For items with the applicable tax rate of 9%, the tax refund rate is 8%.

Downtown Duty-Free Shop in Shenzhen

Name: UpperHills Urban Duty Free Shop 

Address：Intersection of Huanggang Road and Sungang Road, Futian District 

Area: Nearly 3,000 square meters

Features: 

* The duty-free shop offers a wide range of products, covering perfumes, cosmetics and skincare products, watches and jewelry, wines and spirits, and electronics. It also features a zone showcasing innovative products from Shenzhen-based brands such as Huawei and HONOR.

* The shop is equipped with POS terminals for international bank cards and digital renminbi payment options, making transactions convenient for overseas visitors. It also provides a "refund-upon-purchase" service for departing travelers.