According to the “Notice of the Ministry of Finance on Implementing the Policy of Overseas Passengers’ Shopping and Tax Refund Policy” (No. 3 of the Ministry of Finance, 2015), in order to regulate the supervision of customs on the overseas tax refund business of overseas passengers, the relevant matters are announced as follows: :
1. If an overseas passenger needs to refund the tax on the purchased goods when leaving the country, he shall take the initiative to declare to the customs, and submit the tax refund item, the overseas passenger’s shopping and tax refund application form (hereinafter referred to as the application form), the tax refund item sales invoice and the valid identity document of the person.
2. Upon examination by the Customs and Excise Department, if the tax refund items submitted by the passengers are consistent with the application form, the Customs shall confirm the signature on the application form and submit it to the passengers for the refund of the goods; the quantity and application of the items for inspection by the passengers If the quantity listed in the list does not match, the Customs shall confirm the signature by the quantity of the items inspected and submit it to the passenger for the refund.
3. In any of the following circumstances, the Customs shall not handle the procedures for signing the tax refund for overseas passengers:
(1) The name of the goods submitted by the departing passenger does not match the items listed in the application form;
(2) The information of the shoppers listed in the application form does not match the information of the departing passengers;
(3) Others that do not meet the requirements for departure tax refund.
4. The special place for handling the tax refund business of the departure shall belong to the customs supervision place, and the setting standards for the relevant places shall meet the requirements of the customs supervision.
5. Tax refunded items shall be subject to customs supervision after being examined by the Customs and before actually leaving the country.
6. The list of ports and the implementation date for the implementation of the departure tax rebate business shall be subject to the release of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation.
7. The meaning of the following terms in this announcement:
Foreign tourists refer to foreigners and Hong Kong, Macao and Taiwan compatriots who have not lived continuously for more than 183 days in China.
Tax refund items refer to personal items purchased by overseas passengers at the tax refund shop and eligible for tax refund, but excluding the following items: prohibited and restricted entry items listed in the “Prohibition of Entry and Exit of Goods of the People’s Republic of China”; Articles applying the VAT exemption policy; other items as stipulated by the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation.
8. This announcement will be implemented as of June 5, 2015. The General Administration of Customs announced that it will be abolished in the same period of the year 82.
Regulation Source: General Administration of Customs, P.R.China
