The Ministry of Commerce and Five Other Departments: Further Optimize the Tax Refund Policy for Departing Tourists to Expand Inbound Consumption

On April 27, the Ministry of Commerce and five other departments issued a notice on further optimizing the tax refund policy for departing visitors to expand inbound consumption. The notice mentioned lowering the threshold for tax refunds. Foreign tourists who purchase tax-refundable items worth 200 yuan or more in the same store on the same day and meet other relevant requirements can apply for a tax refund. The notice also emphasized improving the supply of tax-refundable goods. Tax refund stores are encouraged to enrich and optimize their product offerings based on the needs of foreign tourists, increasing the supply of high-quality products such as time-honored brands, famous Chinese consumer products, smart products, intangible cultural heritage products, arts and crafts, geographical indication products, cultural and creative products, specialty products, and sports goods. The "Shop in China" series of activities will be launched to support the cultivation and development of "city gifts" and "must-buy must-bring" high-quality specialty products, guiding them into tax refund stores.

The specific original text is as follows:

Notice of the Ministry of Commerce and Five Other Departments on Further Optimizing the Tax Refund Policy for Departing Visitors to Expand Inbound Consumption

To the People's Governments of Provinces, Autonomous Regions, Municipalities Directly Under the Central Government, and Cities with Independent Planning Status, the Ministry of Industry and Information Technology, the Ministry of Finance, the Ministry of Transport, the Ministry of Commerce, the Ministry of Culture and Tourism, the People's Bank of China, the General Administration of Customs, the State Taxation Administration, the State Administration for Market Regulation, the National Financial Regulatory Administration, the National Immigration Administration, and the Civil Aviation Administration of China:

In order to thoroughly implement the decisions and deployments of the CPC Central Committee and the State Council, better meet the tax refund needs of foreign tourists, further enrich market supply, optimize tax refund services, and expand inbound consumption, with the approval of the State Council, the following matters are hereby notified:

I. Promote the Incremental Expansion of Tax Refund Stores

(1) Optimize the Layout of Tax Refund Stores. Encourage regions to add tax refund stores in large commercial districts, pedestrian streets, tourist attractions, resorts, cultural and museum venues, airports, passenger ports, hotels, etc., to expand the coverage of tax refund stores. Actively guide international brands, trendy domestic products, time-honored brand stores, cultural and creative stores, souvenir shops, gift shops, and specialty shops to become tax refund stores. Support regions with the necessary conditions to create a number of tax refund characteristic streets.

(2) Relax the Filing Conditions for Tax Refund Stores. Add the M-level tax credit rating to the current A-level and B-level tax credit ratings as a condition for filing tax refund stores, allowing newly opened stores to become tax refund stores if they meet other relevant requirements. Optimize the filing process for tax refund stores. Stores that meet the conditions can become tax refund stores after filing with their competent tax authorities, and the competent tax authorities should complete the filing within five working days after receiving all the required documents. Establish and improve the exit mechanism for tax refund stores and increase penalties for violations.

II. Enrich the Supply of Tax-Refundable Goods

(3) Lower the Threshold for Tax Refunds. Foreign tourists who purchase tax-refundable items worth 200 yuan or more in the same store on the same day and meet other relevant requirements can apply for a tax refund.

(4) Improve the Supply Level of Tax-Refundable Goods. Guide tax refund stores to continuously enrich and optimize their product offerings based on the needs of foreign tourists, increasing the supply of high-quality products such as time-honored brands, famous Chinese consumer products, smart products, intangible cultural heritage products, arts and crafts, geographical indication products, cultural and creative products, specialty products, and sports goods. Launch the "Shop in China" series of activities to support the cultivation and development of "city gifts" and "must-buy must-bring" high-quality specialty products, guiding them into tax refund stores.

III. Improve the Service Level of Tax Refunds

(5) Optimize the Tax Refund Process. Accelerate the improvement of the tax refund management system, optimize the login method for stores, achieve automatic acquisition of invoice information, and enhance the intelligence and automation of information entry, comparison, and verification. Promote the "buy and refund immediately" service nationwide, encouraging more tax refund stores and tax refund agencies to provide the "buy and refund immediately" service. Encourage regions with the necessary conditions to set up "buy and refund immediately" centralized refund points in areas with a high concentration of foreign tourists, such as large commercial districts, streets, and tourist attractions. Encourage regions with the necessary conditions to package and code tax-refundable items to facilitate customs inspection without unpacking. If customs has doubts during the inspection process, the packaging can be opened for further confirmation before completing the inspection procedures.

(6) Optimize the Services of Tax Refund Agencies. Encourage regions to reasonably determine the service fees of tax refund agencies based on the development of local tax refund business. Improve the assessment and evaluation mechanism for tax refund agencies and actively introduce competition mechanisms. Support tax refund agencies to cooperate with currency exchange points and foreign tourist service centers in the isolation zones of departure ports to handle tax refund business. Support tax refund agencies to carry out cross-regional operations and cross-agency cooperation. Encourage tax refund agencies to strengthen cooperation with tax refund stores, providing good services to tourists, employee training, and promotional activities.

(7) Optimize Tax Refund Payment Services. Increase the cash refund limit to 20,000 yuan. Promote cooperation between tax refund agencies, payment institutions, and clearing institutions to provide tax refund services through mobile payments, bank cards, cash, and other methods under controllable risks, better meeting the diverse payment service needs of foreign tourists.

(8) Optimize Tax Refund Information Services. Build a national comprehensive tax refund information service platform, establish an inter-departmental tax refund data sharing mechanism, and provide "one-stop" information services such as tax refund store inquiries and tax refund business consultations for foreign tourists. Strengthen the promotion of tax refund policies and tax refund outlets, optimize the unified tax refund logo and operation guidelines, and enhance the dissemination of information through inbound flights, airports, key media, social platforms, key travel agencies, and platform enterprises, making it easier for foreign tourists to access tax refund information. Strengthen inter-departmental cooperation, enhance risk information sharing, and severely crack down on fraudulent tax refunds and illegal resale activities.

All regions should improve their working mechanisms, innovate work measures, and continuously improve the quality and level of tax refund services. Regions that have not yet implemented the tax refund policy should strengthen overall planning and start related work as soon as possible. This notice shall take effect from the date of issuance. If the relevant regulations of the State Council departments and local governments are inconsistent with this notice, this notice shall prevail.

Ministry of Commerce

Ministry of Finance

Ministry of Culture and Tourism

General Administration of Customs

State Taxation Administration

Civil Aviation Administration of China

April 26, 2025

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