Notice on Further Optimizing the Tax Refund Policy for Departing Travelers to Expand Inbound Consumption by Six Departments Including the Ministry of Commerce 20250716

People's Governments of provinces, autonomous regions, municipalities directly under the Central Government, and cities with independent planning status, Ministry of Industry and Information Technology, Ministry of Finance, Ministry of Transport, Ministry of Commerce, Ministry of Culture and Tourism, People's Bank of China, General Administration of Customs, State Taxation Administration, State Administration for Market Regulation, National Financial Regulatory Administration, National Immigration Administration, and Civil Aviation Administration of China:

In order to thoroughly implement the decisions and arrangements of the Party Central Committee and the State Council, better meet the needs of overseas travelers for shopping and tax refunds upon departure, further enrich market supply, optimize tax refund services, and expand inbound consumption, with the approval of the State Council, we hereby notify you of the following matters:

I. Promoting the Expansion and Increase of Tax Refund Stores for Departure

(1) Optimizing the layout of tax refund stores for departure.Encourage various regions to establish additional tax refund stores in large shopping 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 internationally renowned brands, trendy domestic products, time-honored brands, cultural and creative stores, souvenir shops, gift shops, specialty stores, etc., to become tax refund stores. Support eligible regions in creating a batch of characteristic districts for tax refunds upon departure.

(2) Relaxing the registration requirements for tax refund stores for departure.Add M-level to the existing registration requirements for tax refund stores for departure, which are currently A-level and B-level in terms of tax credit ratings, allowing newly opened stores to become tax refund stores provided they meet other relevant regulations. Optimize the registration process for tax refund stores for departure. Stores that meet the conditions can become tax refund stores after registering with their competent tax authorities, who shall complete the registration within 5 working days after receiving all the registration materials. Establish and improve the withdrawal mechanism for tax refund stores and strengthen penalties for violations and illegal activities.

II. Enriching the Supply of Tax Refundable Goods for Departure

(3) Lowering the threshold for tax refunds upon departure.Overseas travelers who purchase tax refundable goods worth 200 yuan or more on the same day at the same store and meet other relevant regulations can apply for tax refunds upon departure.

(4) Enhancing the supply level of tax refundable goods.Guide tax refund stores to continuously enrich and optimize their product offerings based on the needs of overseas travelers, increasing the supply of high-quality products such as time-honored brands, renowned domestic consumer goods, smart products, intangible cultural heritage products, arts and crafts products, geographical indication products, cultural and creative products, famous local specialties, and sports goods. Launch a series of "Shopping in China" activities, support various regions in cultivating and creating high-quality characteristic products such as "City Gifts" and "Must-Buy Souvenirs," and guide them into tax refund stores.

III. Improving the Service Level of Tax Refunds Upon Departure

(5) Optimizing the process for handling tax refunds upon departure. Accelerate the improvement of the departure tax refund management system, optimize the login method for stores, achieve automatic acquisition of invoice information, and enhance the intelligence and automation level of information entry, comparison, and verification. Extend the "immediate tax refund upon purchase" service measure for departure tax refunds nationwide, and encourage more tax refund stores and tax refund agencies to provide this "immediate tax refund upon purchase" service. Encourage regions with suitable conditions to establish centralized tax refund points for "immediate tax refund upon purchase" in areas with a high concentration of overseas travelers, such as large shopping districts, blocks, 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, they may unpack the packaging for further confirmation before proceeding with the inspection procedures.

(VI) Optimize the services of tax refund agencies.Encourage all regions to reasonably determine the service fee rates of tax refund agencies based on the development of their local tax refund business. Improve the assessment and evaluation mechanism for tax refund agencies and actively introduce a competitive mechanism. Support tax refund agencies in collaborating with currency exchange points and overseas traveler service centers within the isolation areas of departure ports to handle tax refund business. Support tax refund agencies in conducting cross-regional operations and cross-agency collaborations. Encourage tax refund agencies to strengthen collaboration with tax refund stores, ensuring good traveler services, employee training, and promotional efforts.

(VII) Optimize the payment services for departure tax refunds.Increase the cash tax refund limit to 20,000 yuan. Promote closer cooperation between tax refund agencies and payment institutions, clearing institutions, etc., to provide tax refund services through various means such as mobile payments, bank cards, and cash under the premise of risk controllability, better meeting the diverse payment service needs of overseas travelers.

(VIII) Optimize the information services for departure tax refunds.Build a national comprehensive information service platform for departure tax refunds, establish a data-sharing mechanism for departure tax refunds among departments, and provide overseas travelers with "one-stop" information services 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 operational guidelines, etc., and enhance publicity and promotion through channels such as inbound flights, airports, key media, social platforms, key travel agencies, and platform enterprises to enable overseas travelers to conveniently access tax refund information. Strengthen inter-departmental collaboration, enhance the sharing of risk information, and severely crack down on illegal activities such as tax refund fraud and unauthorized reselling.

All regions should improve their working mechanisms, innovate working measures, and continuously enhance the quality and level of departure tax refund services. Regions that have not yet implemented the departure tax refund policy should strengthen overall planning and initiate relevant work as soon as possible. This notice shall come into force from the date of its issuance. In the event that any previous regulations issued by relevant departments of the State Council and local people's governments 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