Practical info

Visitors who have stayed in mainland China no more than 183 days in a row get part of the VAT back on goods bought in shops with the blue TAX FREE (退税商店) sign, when they leave China.

VAT rate

13% / 9%

Minimum purchase

At least CNY 200 in the same tax-free shop on the same day.

Time limit

Leave China with the unused goods within 90 days of purchase. With refund-upon-purchase you must leave within 28 days.

Where to get it approved

At your departure airport: first the tax-refund customs counter in the departures hall, then the refund desk (run by a bank) after security. In Shanghai: Pudong T1: customs counter opposite Gate 11 of the departures hall, then the refund desk (China Construction Bank) near boarding gates 19-20, 24 hours. Pudong T2: customs opposite Gate 25, refund desk (Bank of China) near gate D83, 24 hours. Hongqiao T1: customs between Islands A and B, refund desk opposite gate T09, 07:00 to the last flight.

Step by step

1. Pay in a TAX FREE shop with your passport and ask for the refund application form and the sales invoice. Shops can now issue both electronically.
2. When you leave, show the goods, the form, the invoice and your passport at the customs counter. Since July 2026, purchases under CNY 10,000 are checked only at random.
3. After security, the refund desk pays 11% of the price for goods taxed at 13% (8% for goods at 9%). Up to CNY 20,000 you choose cash or bank transfer; above that, bank transfer only.
4. Refund-upon-purchase (即买即退): in shops that offer it, give a credit card for a pre-authorisation and get the refund on the spot. You still have the goods checked when you leave; then the hold on your card is released.

Official sources: english.shanghai.gov.cn, english.shanghai.gov.cn, taxfree.mofcom.gov.cn, taxfree.mofcom.gov.cn, taxfree.mofcom.gov.cn, english.shanghai.gov.cn, shanghaiairport.com, shanghaiairport.com, english.shanghai.gov.cn