Eligible overseas visitors can reclaim part of the VAT on unused goods purchased at designated departure-tax-refund stores in mainland China. The normal net refund is generally 9% or 6% of the VAT-inclusive invoice amount: the applicable refund rate is 11% or 8%, less a 2% agency handling fee. Alipay can simplify instant refunds at certain participating stores and local programs, but it is not a nationwide promise that every refund will arrive through Alipay.
China expanded and digitized the system in July 2026. This guide explains who qualifies, how refund-upon-departure and refund-upon-purchase differ, where Alipay may fit, and what to prepare before leaving China.
Who qualifies for a China departure tax refund?
The State Taxation Administration defines overseas visitors as foreign nationals and eligible visitors from Hong Kong, Macao, and Taiwan who have stayed in mainland China for no more than 183 consecutive days before departure.
- The same visitor must spend at least RMB 200 at the same designated store on the same day.
- The goods must qualify for the scheme and remain unused or unconsumed when leaving.
- The visitor must take the goods out personally, in hand luggage or checked baggage.
- For the standard departure-refund route, departure must normally occur within 90 days of purchase.
- The visitor must leave through an approved air, land, or water port that has a tax-refund agency.
A hotel stay, restaurant meal, transport service, or other consumed service is not a refundable physical good. A store being popular with tourists also does not make it a tax-refund store—look for the official departure-tax-refund designation and ask before paying.
How much is the refund?
Official guidance uses this formula:
VAT-inclusive invoice amount × (11% or 8% refund rate − 2% agency fee)
| Applicable refund rate | Agency fee | Typical net percentage | Example on RMB 5,000 |
|---|---|---|---|
| 11% | 2% | 9% | RMB 450 |
| 8% | 2% | 6% | RMB 300 |
The final amount depends on the goods, invoice, Customs verification, and refund-agency calculation. There is no general official 4–6% “Alipay bonus” on top of the tax refund.
Two ways to receive the refund
| Route | When money is provided | Main requirement |
|---|---|---|
| Refund upon departure | After departure-port verification | Buy from a designated store, complete Customs verification, then use the port refund agency. |
| Refund upon purchase | An advance is provided at an eligible instant-refund store | Sign the agreement, provide a personal credit card for pre-authorization, and complete departure requirements within the agreed period. |
Under the instant route, the store advances RMB equal to the expected refund. The credit-card pre-authorization protects the agency until departure is verified. From July 2026, the nationally standardized departure period for this instant-refund route was extended to 28 days, and cross-region recognition was expanded.
Where does Alipay fit?
Alipay is an interface for some participating instant-refund programs, not the tax authority. Beijing introduced selected-store QR processing through Alipay in April 2026, while Shanghai has operated an Alipay Tap service with Bank of China at participating locations. Availability depends on the city, store, agency, account eligibility, and current checkout flow.
- Confirm that the store displays the official departure-tax-refund designation and offers an Alipay-enabled instant service.
- Use your own verified identity and your own eligible credit card for any required pre-authorization.
- Scan or tap only through the store’s approved refund terminal or QR flow.
- Save the digital confirmation, invoice details, application reference, and store contact information.
- Complete Customs and departure-agency requirements even if the advance has already arrived.
Do not route the refund through a friend’s Alipay account. A name mismatch can disrupt identity, pre-authorization, Customs, and refund-agency checks. If you need Alipay for ordinary China travel payments, use the Alipay account verification guide.
Step-by-step departure refund process
- Ask before purchasing. Confirm the store participates and whether it offers standard or instant processing.
- Provide the correct travel document. Ask the store to create the departure refund application and sales invoice through its approved system.
- Keep the goods unused. Retain packaging where practical and keep the products accessible until verification is finished.
- Check the departure port. Verify that your air, land, or water port has the required Customs and refund-agency facilities.
- Allow extra time. Follow airport or port signage before checking inaccessible baggage containing the goods.
- Complete Customs verification. From July 2026, claims involving goods below RMB 10,000 may receive random physical checks; claims of RMB 10,000 or more remain subject to item-by-item inspection.
- Finish with the refund agency. Present or transmit the required identity, application, and invoice information. Keep confirmation until the credit arrives or the instant-refund pre-authorization is released.
July 2026 reforms allow Customs and agencies to verify application and invoice data online, reducing reliance on paper. Still retain any documents the store provides because local implementation and fallback procedures can vary.
What can cause rejection or delay?
- The store is not registered for departure tax refunds.
- Same-store, same-day eligible spending is below RMB 200.
- The goods have been used, consumed, left behind, or cannot be verified when required.
- Passport or travel-document details do not match the application.
- The visitor misses the applicable 90-day purchase window or the instant-refund departure deadline.
- The chosen departure port does not provide the required service.
- An instant-refund pre-authorization fails or is made on someone else’s card.
If a refund is delayed, contact the store or refund agency shown on the confirmation and use the reference number. Do not rely on an unverified national hotline or pay an intermediary who promises to “unlock” the refund.
Practical checklist for business travelers
- Separate personal retail purchases from company procurement and factory invoices.
- Ask whether your employer requires the original invoice for expense or tax records before claiming a personal refund.
- Do not treat departure VAT refunds as a method for reducing the cost of commercial inventory.
- For factory payments, use documented beneficiary verification and the RMB supplier-payment process.
- When estimating home-currency value, account for the RMB exchange rate and card conversion spread.
Frequently asked questions
Is Alipay required?
No. Official policy supports multiple refund channels, including mobile payments, bank cards, and cash where eligible. Alipay is one convenient interface in participating programs.
Can purchases from different stores be combined?
The RMB 200 threshold applies to the same visitor at the same designated store on the same day. Purchases at unrelated stores cannot simply be combined.
Must every item under RMB 10,000 be shown to Customs?
From July 2026, sub-RMB 10,000 applications are subject to random physical inspection. Keep the goods available in case your claim is selected. Higher-value applications remain subject to item-by-item verification.
Sources and review note
- State Taxation Administration: departure tax refund policy
- State Taxation Administration: instant-refund procedure
- State Taxation Administration: 2026 policy upgrade
- Beijing Municipal Tax Service: Alipay instant-refund service
- Shanghai: Alipay Tap tax refunds
- Shanghai Tax Service: rates, fees, and eligibility
Prepared by the Extentage Editorial Team for overseas visitors and international business travelers. Fact-checked against the linked government sources on 2 August 2026. Confirm current store and departure-port procedures before purchasing.
