Items eligible for tax refund must be carried personally by the traveler or checked in as accompanying luggage upon departure. When processing the relevant procedures, customs will verify whether the traveler's valid identification documents match the information of thepurchaser stated on the tax refund application form.

During the physical inspection, if the items presented by the traveler correspond to those listed on the application form, customs will confirm and stamp the form. If there is a discrepancy between the quantity of items presented and the quantity listed on the application form, customs will confirm and stamp based on the actual quantity. The traveler may then proceed with the tax refund procedure using the stamped form.

Items submitted for inspection must remain unused or unconsumed. When overseas travelers present these items to customs upon departure, customs will also verify the usage status of the goods.