China's State Taxation Administration has issued a notice introducing several facilitation and regulatory measures for departure tax refunds.
Starting September 1, 2026, the entire refund process will go paperless. Refund stores can issue electronic application forms and invoices to overseas travelers. Customs will conduct online checks or waive inspections based on electronic data, and agents will process refunds online, retaining electronic records. Travelers can still request paper copies.
The 'instant refund upon purchase' process will also be optimized. Through system improvements, agents at the place of purchase can review refund documents online, while agents at the departure point verify identity and finalize the refund according to existing rules. From September 1, 2026, stores can upload travelers' ID information when issuing instant refund applications, allowing online review by the purchase-location agent. Tax authorities will guide inter-agent coordination.
A pilot program for online store refunds is being launched. Stores capable of integrating with the Leqi platform can sell refund-eligible goods online to overseas travelers. Provincial-level tax authorities interested in the pilot may select one or two stores and use unified interfaces and technical standards.
A nationwide departure tax refund service QR code will be promoted. Travelers can scan the code to enter information, view applications, invoices, progress, and fund disbursement. Stores can use the code for quick form filling, and customs and agents can retrieve applications by scanning. Signage will be placed in stores, customs, agent offices, shopping areas, and scenic spots.
On risk prevention, tax authorities will tighten compliance oversight. Stores involved in organized smuggling or fraudulent buying will have their refund qualification terminated and face legal consequences. Inter-agency cooperation will be enhanced to combat such activities.