What the scheme is
Overseas visitors leaving mainland China can reclaim most of the VAT on things they bought here. The nominal refund rate is 11%; after the agency fee you get back roughly 8–9% of the price. You qualify if you have stayed in the mainland no longer than 183 days and you leave within 90 days of the purchase.
The rules were relaxed in 2025 and it is now much more usable:
- the minimum spend dropped from 500 RMB to 200 RMB per shop per day;
- many shops now do ‘instant refund’ (即买即退) – you get the money at the till against a card pre-authorisation, instead of waiting for the airport;
- the cash refund cap was raised to 20,000 RMB;
- refunds can be paid in cash, or back to a card, Alipay or WeChat.
Look for a ‘Tax Free’ sign at the shop, bring your passport when you pay, and ask the assistant to issue the refund form. At Shenzhen Bao’an airport the customs refund desk is in departures, before security – which is why the packaging rule below matters so much.
What actually happens at the airport (lessons learned)
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