Guangdong Province (excluding Shenzhen, the same below) will implement the overseas tourist departure tax refund policies as of the date of July 1. Overseas tourists can enjoy the tax refund at the pilot ports for the goods purchased at the designated rebate stores and the tax refund rate is 9%. A total of 17 tax rebate stores have been specified for the first batch.

 

Overseas tourist departure tax refund refers to the practice that they have the VAT refunded for the goods purchased at the specific stores when they leaving the Chinese mainland. Foreign tourists and those from the Hong Kong SAR, Macao SAR and Taiwan who have stayed on the Chinese mainland for less than 183 consecutive days are entitled to a departure tax refund. Goods valued over RMB500 purchased by any eligible tourist for tax refund on the same day in a designated store of departure tax refund, and the goods are not used or consumed yet, with the day of departure less than 90 days from the day of purchase (subject to the date of invoice) and the goods being carried by the foreign tourists or checked with the luggage.

 

Source: Translated from Invest Guangzhou, June 28, 2016