Futian District Tax-Free Shops "Dotted Around"
Overseas tourists shop in Shenzhen
Enjoy a 9% departure tax refund
Pick up the goods with your left hand and return the money with your right hand
Overseas tourists come to Shenzhen to buy, buy, buy
That's how convenient it is to get a tax refund on departure
With the deepening of the mainland's high-level opening up to the outside world, the consumption of overseas tourists in Shenzhen has increased rapidly since the beginning of this year. Statistics show that in the first quarter of 2024, Shenzhen's departure tax refund involved more than 63.15 million yuan in commodity sales, a year-on-year increase of more than 30 times, showing that Shenzhen's construction of a globally important consumption center has a good background and good condition.
As the central urban area of Shenzhen and a traditional consumption area, Futian is actively building a world-class consumption destination and promoting tax-free shops to be "dotted" throughout the district. Through a field visit to Maoye Plaza, Huaqiang North, Futian District, one of the departure tax refund shops in Futian, it was found that many department stores, whether it is sports brands, women's fashion or watch accessories, have supported departure tax refund services.
After shopping, with your valid ID card and the sales receipt provided by the merchant, you can go to the customer service center of the shopping mall, and after confirming that you meet the conditions for tax refund, you can receive an ordinary VAT invoice and the "Application Form for Tax Refund for Overseas Tourists Shopping Departure".
According to reports, the departure VAT refund rate of goods is 11%, and the tax refund agency will also charge a 2% handling fee, which means that overseas passengers can enjoy the actual departure tax refund of 9% of the invoice amount of goods.
According to the Futian District Bureau of Commerce, at present, the city has launched seven batches of overseas tourists shopping departure tax refund store list, located in Futian a total of 32 stores of various shopping malls, including Maoye Department Store, Rainbow shopping mall and other comprehensive supermarkets, but also including Xiaomi, Dr. glasses and other well-known brand franchise stores, located in Shenye Uptown Shenzhen's only Sony store is also among them.
It is also revealed that the list of the eighth batch of departure tax refund stores in the city will be announced soon, and at that time, popular stores such as the Center of Excellence business district and the first store of Galeries Lafayette in South China will fully support the departure tax refund service. In addition, Futian District is also actively exploring the pilot project of "buy and refund" for overseas tourists, using "real money" to bring richer and more comfortable high-quality consumption experience to consumers from all over the world and Hong Kong, Macao and Taiwan.
VAT Refund Guidelines of Shenzhen
for Foreign Travelers
A guide to tax refund for overseas tourists in Shenzhen
1.VAT Refund Policy 离境退税政策
The VAT Refund Policy allows a foreign traveler, when leaving China via a departure port, to claim the refund of the Value Added Tax (VAT)paid on the goods purchased from a Tax-Free Store (TFS).
The departure tax refund policy refers to the policy of refunding VAT on the tax-free goods purchased by overseas passengers at the tax refund shop when they leave the country at the port of departure.
Foreign travelers include expatriates or compatriots from Hong Kong, Macao, and Taiwan who stay in the Chinese mainland for no more than 183 consecutive days.
Overseas tourists refer to foreigners and compatriots from Hong Kong, Macao and Taiwan who have resided in the mainland for no more than 183 consecutive days.
Valid IDs include passport, Mainland Travel Permit(MTP) for Hong Kong and Macao Residents, MTP for Taiwan residents, etc.
Valid identity documents, such as passports, Mainland Travel Permits for Hong Kong and Macao Residents, Mainland Travel Permits for Taiwan Residents, etc.
2.VAT Refund Goods 退税物品
VAT Refund Goods are the personal goods purchased by a foreign traveler from a TFS that are eligible for a VAT refund. The following goods do not qualify for the VAT refund.
Tax-free items refer to personal items purchased by overseas tourists at tax-free shops and eligible for tax refund, excluding the following items:
(1) The goods that are prohibited and restricted from entering or exiting the People's Republic of China (the PRC) as specified in the List of Prohibited or Restricted Items of the PRC；
(1) Prohibited or restricted items listed in the "List of Prohibited and Restricted Items of the People's Republic of China";
(2) The goods sold in TFS that are eligible for VAT exemption policy;
(2) Goods sold by tax-free shops that are subject to VAT exemption policies;
(3) Other goods are specified by the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation.
(3) Other items specified by the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation.
3.Conditions of VAT Refund 退税条件
(1) The VAT refund goods purchased by one foreign traveler from one TFS within one day is worth over 500RMB；
(1) The amount of tax-free goods purchased by the same overseas passenger at the same tax refund shop on the same day reaches RMB 500;
(2) The goods have not been used or consumed；
(2) The tax refund items have not been used or consumed;
(3) The goods are taken out of the PRC within 90 calendar days from the date of purchase (date of the VAT invoice);
(3) The date of departure is not more than 90 days from the date of purchase of the tax-free goods (the time when the ordinary VAT invoice is issued);
(4) The goods are taken out of the PRC in the foreign traveler's hand baggage or check-in baggage.
(4) The purchased tax-free items shall be carried by the overseas passenger himself or consigned out of the country.
4.VAT Refund calculation 退税计算公式
VAT refund amount = amount of sales invoices of VAT refund goods (including VAT)* VAT refund rate (11%)
VAT refundable amount = invoice amount of sales of tax-refunded goods leaving the country (including VAT) x refund rate (11%)
Service charge of VAT refund agency= amount of the sales invoices of VAT refund goods (including VAT)*service charge rate (2%)
Handling fee for tax refund by tax refund agency = invoice amount for sales of tax-free items (including VAT) x handling fee rate (2%)
Actual VAT refund amount= VAT refund -service charge of VAT refund agency
Refundable VAT amount = refundable VAT amount - Refund agency handling fee for tax refund
5.VAT Refund Procedures 具体流程
(1) Purchase VAT refund goods 退税物品购买
While purchasing VAT refund goods from TFs, the foreign traveler should ask for the VAT Refund Application Form of Foreign Traveler from the TFS with a valid ID and General VAT Invoice of the purchased goods.
If an overseas tourist needs to apply for a tax refund after purchasing tax-free goods at a tax-free shop, he/she shall obtain the "Application Form for Departure Tax Refund for Overseas Tourists" (hereinafter referred to as the "Departure Tax Refund Application Form") from the tax-free shop with his/her valid identity document and the ordinary VAT invoice for the purchase of tax-free goods.
Steps:
(a) Purchase goods.
(b) Wish to claim VAT refund-ask for VAT Refund Form
Procedure: If you need a tax refund → purchase tax refund items→ you can obtain the "Departure Tax Refund Application Form"
(2) Custom check and verification 海关验核确认
At the departure port for leaving China, the foreign traveler should declare the VAT refund goods to the customs with the VAT Refund Form and the sales invoices, and the Customs will check the goods and stamp the VAT Refund Form.
When leaving the country at the port of departure, foreign passengers shall take the initiative to declare to the customs with the tax-free goods, the Departure Tax Refund Application Form and the sales invoice of the tax-free goods and accept the customs supervision. After the customs verifies that there is no error, sign and seal the "Departure Tax Refund Application Form".
Steps:
(a) Declare VAT refund goods with relevant documents to the Customs.
(b) Customs check the goods.
(c) Customs stamp on the VAT Refund Form.
Procedure: Provide the tax refund items and relevant materials to declare to the customs→ customs inspection→ the customs sign and seal the "Departure Tax Refund Application Form".
(3) VAT refund via an agency 代理机构退税
The VAT refund is processed via a VAT refund agency located within the secured area of the departure port where foreign travelers process the departure formalities. The foreign traveler may claim a VAT refund from the agency with a valid ID, a Customs-stamped VAT Refund Form, and sales invoices of the VAT refund goods.
The departure tax refund shall be handled by the tax refund agency located in the quarantine area of the departure port where the departure procedures for overseas passengers are handled. Overseas passengers can apply for tax refund to the tax refund agency with their valid identity documents, the "Departure Tax Refund Application Form" verified and signed by the Customs, and the sales invoice of the tax-free goods.
After checking the relevant information, the VAT refund agency will advance the VAT refund to the foreign traveler and deduct the service charge from the VAT refund.
After reviewing the relevant information, the tax refund agency will handle the VAT refund for overseas passengers and advance the tax refund funds in advance. Tax refund agencies may deduct the necessary refund fees from the VAT refund.
Steps:
(1) Claim VAT refund from the agency with relevant documents.
(2) The agency checks the documents.
(3) Collect VAT refund in cash or handle formalities for collecting VAT refund and sign the Receipt of VTA Refund.
Procedure: Provide relevant information to apply for tax refund to the agency→ agency will review → receive or handle the tax refund, and sign and confirm on the "Departure Tax Refund Collection Receipt".
6.VAT Refund Currency 退税币种
VAT is refunded in RMB in cash or via bank transfer. Refunds less than 10,000 RMB can be paid in a way desirable by the foreign traveler, while refunds more than 10,000 RMB will be paid via bank transfer.
The currency of the refund is RMB. There are two types of tax refunds: cash refund and bank transfer tax refund. If the tax refund amount does not exceed 10,000 yuan, you can choose the tax refund method by yourself. If the tax refund amount exceeds 10,000 yuan, the tax refund will be made by bank transfer.
※It is suggested to apply for a UNION PAYRMB bank card in the bank inside China if a refund is requested through bank transfer.
※Friendly reminder: If you choose bank transfer for tax refund, it is recommended to apply for a debit card in the RMB account of the customer in a bank in China.
7.Tax-Free Store (TFS) 退税商店
For the TFS list, please visit:Shenzhen Tax Service, State Taxation Administration(https://shenzhen.chinatax.gov.cn/)
For the list of tax-free shops, please refer to the website of the Shenzhen Taxation Bureau of the State Administration of Taxation
8.Customs Check Points 海关验核点
(1) Custom control area, Departure Hall, 2nd Floor, Shekou Cruise Center, Nanshan District Shenzhen.
Customs supervision area of the departure hall on the 2nd floor of Shekou cruise home port, Nanshan District, Shenzhen
(2) Custom control area, Departure Hall, Shenzhen Baoan International Airport Terminal T3.
Customs supervision area of the departure hall on the 3rd floor of the T3 terminal of Shenzhen Bao'an District International Airport
9.VAT Refund Agency 退税代理机构
GuangDong HuaXing Bank
Guangdong Huaxing Bank Co., Ltd
(1) Departure Hall, 2nd Floor, Shekou Cruise Center Nanshan District, Shenzhen
Signs in the isolation area of the departure hall on the 2nd floor of Shekou cruise home port, Nanshan District, Shenzhen
(2) Customs Surveillance Zone, Exit Administration Hall， Shenzhen Baoan International Airport TerminalT3 Floor 3.
Signs in the isolation area of the T3 terminal of Shenzhen Bao'an District International Airport
VAT refund service hotline:0755-83469506
Contact number: 0755-83469506
The right of interpretation shall be reserved by Commerce Bureau of Shenzhen Municipal.
Take this guide to your departure tax refund
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-END-
Edit | Gu Danni, Huang Ruitong (American editor)
Proofreading | Zheng Fang, Wei Ding, Wang Jianjiao, Nie Xiang
Proofreading | Yang Sha
Executive Producer | Weekly
Source of information | Futian District Bureau of Commerce