Notice of the Ministry of Commerce and Five Other Departments on Further Optimizing the Tax Refund Policy for Departing Travelers to Boost Inbound Consumption

To the People's Governments of Provinces, Autonomous Regions, Municipalities Directly Under the Central Government, and Cities Specifically Designated in the State Plan, the Ministry of Industry and Information Technology, the Ministry of Finance, the Ministry of Transport, the Ministry of Commerce, the Ministry of Culture and Tourism, the People's Bank of China, the General Administration of Customs, the State Taxation Administration, the State Administration for Market Regulation, the National Financial Regulatory Administration, the National Immigration Administration, and the Civil Aviation Administration of China:

In order to thoroughly implement the decisions and deployments of the CPC Central Committee and the State Council, better meet the needs of overseas tourists for tax refunds on shopping upon departure, further enrich market supply, optimize tax refund services, and expand inbound consumption, with the approval of the State Council, the following matters are hereby notified:

I. Promote the Increment and Expansion of Tax Refund Stores

(1) Optimize the Layout of Tax Refund Stores.Encourage regions to add tax refund stores in large commercial districts, pedestrian streets, tourist attractions, resorts, cultural and museum venues, airports, passenger ports, hotels, etc., to expand the coverage of tax refund stores. Actively guide international brands, trendy domestic products, time-honored brands, cultural and creative stores, souvenir shops, gift shops, and specialty stores to become tax refund stores. Support regions with suitable conditions to create a number of characteristic tax refund streets.

(2) Relax the Filing Conditions for Tax Refund Stores.Add M-level to the current tax credit rating conditions (A-level and B-level) for filing tax refund stores, allowing newly opened stores to become tax refund stores if they meet other relevant regulations. Optimize the filing process for tax refund stores. Stores that meet the conditions can become tax refund stores after filing with their competent tax authorities, and the competent tax authorities should complete the filing within 5 working days after receiving all filing materials. Establish and improve the exit mechanism for tax refund stores and increase penalties for violations.

II. Enrich the Supply of Tax Refund Goods

(3) Lower the Threshold for Tax Refunds.Overseas tourists who purchase tax refund items in the same store on the same day with a total amount of 200 yuan and meet other relevant regulations can apply for a tax refund upon departure.

(4) Improve the Supply Level of Tax Refund Goods.Guide tax refund stores to continuously enrich and optimize the supply of goods according to the needs of overseas tourists, increasing the supply of high-quality products such as time-honored brands, famous Chinese consumer products, smart products, intangible cultural heritage products, arts and crafts, geographical indication products, cultural and creative products, famous specialties, and sports goods. Carry out the "Shop in China" series of activities, support regions to cultivate and create "city gifts" and "must-buy must-bring" high-quality characteristic products, and guide them into tax refund stores.

III. Improve the Service Level of Tax Refunds

(5) Optimize the Tax Refund Process.Accelerate the improvement of the tax refund management system, optimize the store-side login method, achieve automatic acquisition of invoice information, and enhance the intelligence and automation of information entry, comparison, and verification. Promote the "buy and refund immediately" service measure nationwide, and encourage more tax refund stores and tax refund agencies to provide "buy and refund immediately" services. Encourage regions with suitable conditions to set up "buy and refund immediately" centralized refund points in areas where overseas tourists are concentrated, such as large commercial districts, streets, and scenic spots. Encourage regions with suitable conditions to package and code tax refund items to facilitate customs inspection without unpacking. If customs has doubts during the inspection process, the package can be opened for further confirmation before completing the inspection procedures.

(6) Optimize the Services of Tax Refund Agencies.Encourage regions to reasonably determine the service rates of tax refund agencies based on the development of local tax refund business. Improve the assessment and evaluation mechanism for tax refund agencies and actively introduce competition mechanisms. Support tax refund agencies to cooperate with currency exchange points and overseas tourist service centers in the isolation zone of departure ports to handle tax refund business. Support tax refund agencies to carry out cross-regional operations and cross-agency cooperation. Encourage tax refund agencies to strengthen cooperation with tax refund stores, and do a good job in tourist services, staff training, and promotional activities.

(7) Optimize Tax Refund Payment Services.Increase the cash refund limit to 20,000 yuan. Promote cooperation between tax refund agencies and payment institutions, clearing institutions, etc., to provide tax refund services through mobile payments, bank cards, cash, and other methods under controllable risks, to better meet the diverse payment service needs of overseas tourists.

(8) Optimize Tax Refund Information Services.Build a national comprehensive tax refund information service platform, establish an inter-departmental tax refund data sharing mechanism, and provide "one-stop" information services for overseas tourists, such as tax refund store inquiries and tax refund business consultations. Strengthen the promotion of tax refund policies and tax refund outlets, optimize the unified tax refund logo and operation guidelines, and strengthen the dissemination of information through inbound flights, airports, key media, social platforms, key travel agencies, and platform enterprises, so that overseas tourists can easily access tax refund information. Strengthen inter-departmental cooperation, enhance risk information sharing, and severely crack down on fraudulent tax refunds, illegal resale, and other violations.

All regions should improve their working mechanisms, innovate work measures, and continuously improve the quality and level of tax refund services. Regions that have not yet implemented the tax refund policy should strengthen overall planning and start related work as soon as possible. This notice shall take effect from the date of issuance. If the relevant regulations of the State Council departments and local people's governments previously issued are inconsistent with this notice, this notice shall prevail.

                                                                                                                                                                 Ministry of Commerce

Ministry of Finance

Ministry of Culture and Tourism

General Administration of Customs

State Taxation Administration

Civil Aviation Administration of China

April 26, 2025