Overseas visitors can be refunded value-added tax (VAT) on tax-refundable goods purchased at participating tax-free stores when departing China through designated ports of exit.

Overseas visitors who buy tax-refundable goods at stores offering the "refund-upon-purchase" service may claim refunds on-site after signing an agreement and completing a credit card pre-authorization. In addition to complying with existing departure tax refund regulations, visitors using the "refund-upon-purchase" service must also meet the following conditions:

The visitor holds a personal credit card capable of providing an operational pre-authorization guarantee.

The visitor commits to leaving China within the prescribed time limit and through the designated port of departure. "Overseas visitors" refers to foreigners and compatriots from Hong Kong, Macau and Taiwan Regions of China who have resided inChinesemainland for no more than 183 consecutive days prior to departure. "Ports of departure" are ports in regions where the departure tax refund policy is implemented, officially open to the public and served by established tax refund agencies, including air, sea, and land ports.