VAT Refund Guidelines of Guangzhoufor Foreign Travelers

  1. VAT Refund Scheme

The VATRefund Scheme allows a foreign traveler, when leaving China via a departure port, to claim the refund of the Value Added Tax (VAT) paid on the goodspurchasedfroma Tax Free Store (TFS).

Foreign travelersinclude the expatriates or compatriots from Hong Kong, Macao and Taiwanwhostay in the Chinese mainland for no more than 183 consecutive days.

Valid IDs include passport, Mainland Travel Permit (MTP) for Hong Kong and Macau Residents, MTP for Taiwan residents and etc.

  1. VAT Refund Goods

VAT Refund Goods means the personal goodspurchasedby a foreign traveler from a TFS that are eligible for VAT refund. The following goods are not eligible for the VAT refund.

(I) The goods that are prohibited and restricted from entering or exiting the People’s Republic of China (the PRC) as specified in List of Prohibited or RestrictedItems of the PRC;

(II) The goodssold in TFS that are eligible for VAT exemption policy;

(III) Other goods as specified by the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation.

III. Conditions of VAT Refund

(1) The VAT refund goodspurchased by one foreigntraveler from one TFS within one day is worth over RMB 500 Yuan;

(II) The goods have not been used or consumed;

(III) The goods are taken outof the PRC within 90 calendar daysfrom the date of purchase (date of VAT invoice);

(IV) The goodsaretaken out of the PRC in the foreign traveler’s hand baggage or check-in baggage.

IV. VAT Refund Calculation

VAT refund amount =amount of sales invoice of VAT refund goods(including VAT) X VAT refund rate (11%)

Service charge of VAT refund agency= amount of the sales invoice of VAT refund goods (including VAT) X service charge rate (2%)

Actual VAT refund amount = VAT refund -service charge of VAT refund agency

V. VAT Refund Procedure

(I) Purchase VAT refund goods

While purchasing VAT refund goods from TFS, the foreign traveler should ask for VAT Refund Application Form of Foreign Traveler (hereinafter referred to as VAT Refund Form) from the TFS with valid ID and General VAT Invoice of the purchased goods.

Procedure: purchase goods—wish to claimVAT refund—ask for VAT Refund Form

(II) Customcheckand verification

At the departure port for leaving China, the foreign travelershould declare the VAT refund goods to the custom with VAT Refund Formand the sales invoice, and the Customs will check the goods and stamp theVAT Refund Form.

Procedure: declare VAT refund goods with relevant documents to the Customs—Customscheckthe goods —Customs stamp on VAT Refund Form.

(III) VAT refundvia an agency

The VAT refund is processed via aVAT refundagency located within the secured area of the departure port where foreigntravelersprocess the departure formalities. The foreigntraveler may claimVAT refund from the agency with valid ID, Customs-stamped VAT Refund Form and sales invoice of the VAT refund goods.

After checking the relevant information, the VAT refundagency will advance the VAT refund to the foreign traveler and deduct the service charge from the VAT refund.

Procedure: claim VAT refund from the agency with relevant documents —agency checks the documents—collect VAT refund in cash or handle formalities for collecting VAT refundand sign the Receipt of VAT Refund.

VI. VAT RefundCurrency

VAT is refunded in RMB in cash or via bank transfer.

Refund less than RMB 10,000 Yuan can be paid ina way desirable by the foreign traveler, while refund more than RMB 10,000 Yuanwill bepaid via bank transfer.

VII. Tax Free Store (TFS)

TFS Logo:

For the TFS list, please visit:

Guangdong Provincial Office, SAT (

VIII. CustomsCheck Points

GuangzhouBaiyunInternationalAirport

NanshaPortPassenger Terminal

IX. VAT Refund Agency

Agricultural Bank of China, Guangdong Branch

X. For further information, please contact

(I) Guangzhou Municipal Office, State Administration of Taxation, service hotline: 12366-1

(II) Guangzhou Municipal Office, State Administration of Taxation, official weibo: @广州国税

Guangzhou Municipal Office,State Administration of Taxation, wechat:

(III) Visit the following website:

Guangzhou Municipal Office, State Administration of Taxation (

Bureau ofFinanceof Guangzhou Municipality (

Guangzhou Customs (

Guangzhou Municipal Commission of Commerce (

Tourism Administration of Guangzhou Municipality（