It is possible to buy tax-free items in Shenzhen in various stores. However, to reclaim your tax you need to know the exact procedure, otherwise you do not get the tax refunded.
Rules:
- You need to have a return-ticket (as far as I know)
- Buy the items (e.g. shoes) in a shop which offers tax-free benefits
- When paying for the shoes, the shop will fill out forms for the tax-return
- The shop needs your passport for the tax-free form
- You need to keep the shoes in the original packaging (unopened, unused)
- When you go to the airport in Shenzhen, you need to keep the items with your hand-luggage
- You can check-in your normal bulk luggage (large suitcases)
- You go to security, there is an officer where you can show the tax-return form(s)
- That officer will ask you for the original items, in the original packaging material
- IMPORTANT: if you do not show the shoes in the original box, they will refuse the items. So if you for example wear the new shows, you are out of luck (happened to us)
- Officer at airport will inspect your forms and items and (hopefully) arrange for tax-return