
Tax Free Shopping
in China
01
Go Shopping
Go shopping and while paying, remember to ask for a Global Blue Tax Free Form. Here's what you need to know to shop Tax Free.
Country VAT rates
How much you need to spend minimum
Who is eligible?
- Shoppers who are permanent residents outside China
- Shoppers/foreign visitors holding valid passport from Hong Kong (China), Macau (China) and Taiwan, China, residents holding mainland travel permit
- Shoppers staying in Mainland China for no more than 183 consecutive days (according to the date of entry to China in your passport). The purchase date must not exceed 90 days from the date of departure
Tax Free Goods
Refunds are paid on items that are exported in the shoppers personal luggage.
Refundable items must be unused.
Non Refundable goods:
- Medicines
- Pharmaceuticals
- Food
- Other goods which are absolutely prohibited from export under the written law
- Valuable cultural and natural relics
- Services
- Gold, silver and other rare metals
- Medicines
- Pharmaceuticals
- Food
- Other goods which are absolutely prohibited from export under the written law
- Valuable cultural and natural relics
- Services
- Gold, silver and other rare metals
Important Information to shop Tax Free in China
The minimum purchase amount to get your refund is RMB 500 to be spent in the same store, on the same day by the same shopper.
- For goods which applied to VAT rate 13%, the refund amount is 11% of VAT invoice
- For goods which applied to VAT rate 9%, the refund amount is 8% of VAT invoice (processing fee will be deducted from refund amount, and rate varies in different cities, e.g. 2% of VAT invoice charged in Shanghai)
Please make sure all mandatory fields are filled in correctly when you request your Tax Free Form in store. Missing information will result in the form being rejected at Customs.
How to Shop Tax Free in Shanghai:
For more on how to claim your tax refund, including how to fill in the Tax Free Form
Find a Store
Search to find your nearest Store
02
Go Shopping
Go shopping and while paying, remember to ask for a Global Blue Tax Free Form. Here's what you need to know to shop Tax Free.
Time limit for validating your form
90 days from issuing date of Form. The stamp must be obtained within 183 days from the last entry date to China (The "Entry Date" on Tax Refund Form).
Validity of stamped Form
90 days from issuing date of Form. The stamp must be obtained within 183 days from the last entry date to China (The "Entry Date" on Tax Refund Form).
Important information to validate your Tax Free Form in China
Remember, in order to claim the VAT refund in a Global Blue office in China, the Tax Free Form must have been validated before exiting the country.
- Goods must be available for presentation at the Customs Validation Counter
- At Customs, please present your valid passport or ID along with the VAT invoice, Tax Refund Application Form and the Tax Free goods
- Refunds shall be processed at the time of departure; overdue shall be deemed invalid
No Custom validation = No refund.
Please consult the Chinese Customs website for more information.
China Tax Refund Scheme Regulations are based on the announcement of the Ministry of Finance [2015] No.3 and the announcement of State Administration of Taxation [2015] No.41
Find a Customs office
Search to find your nearest Customs office
03
Receive Your Refund
Visit any Global Blue Refund Office or Kiosk in China. Present the validated Tax Free Form and get your refund. For an automatic refund, check the payment details selected in store or saved on your Global Blue App and MCC.
Important information to get your refund with Form issued in China
Refund points for overseas tourists shopping Tax Free in China:
- Shanghai Hongqiao International Airport
- Shanghai Pudong International Airport Terminal 1
- Shanghai Pudong International Airport Terminal 2 (Departure)
- Shanghai Downtown (for overseas tourists)
Refund points for tourists returning from abroad to China:
Beijing U-currency
(Address: West Gate 2, ChaoYang Park, No. 8,ChaoYang Park Road,ChaoYang District, Beijing 100125, Tel: +86 150 1124 1412).
Find a Refund office
Search to find your nearest Refund office
Still in doubt about the above steps? Check out our general guide.

Global Blue Addresses
Please note that refunds can only be processed by the Bank of China.