The State Taxation Administration of the PRC issued an announcement on 4 April 2025 to expand the instant tax refund policy for the purchases conducted by foreign tourists nationwide from the issuance date of the announcement.

According to the above announcement, in areas where the departure tax refund policy has been implemented, foreign tourists can purchase tax refund items at refund-upon-purchase stores, make the credit card pre-authorization, and then collect the tax refund amount in RMB immediately at the stores.

The steps for the instant tax refund are as follows:

1. Foreign tourists purchase tax refund items at the refund-upon-purchase store, complete credit card pre-authorization procedures, and collect tax refunds on site.
2. Foreign tourists accept customs verification upon departure by presenting the tax refund items, foreign tourist departure tax refund application form, sales invoice of the tax refund items, and their valid identification documents.
3. Upon completion of customs verification, foreign tourists must submit relevant documents to the tax refund agent in the quarantine area of the departure port for review. The credit card pre-authorization shall be terminated immediately once all information is confirmed. If it does not comply with the departure tax refund policy, the pre-paid tax refund amount will be deducted through the credit card pre-authorization.

Prior to the above announcement, China had launched pilot programs for instant tax refunds for foreign tourists in Beijing, Shanghai, Guangzhou, Hangzhou, Chengdu, Shenzhen, Chongqing and other cities. From the issuance date of the above announcement, the foreign tourist instant tax refund policy will be expanded and implemented nationwide.

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