Overseas visitors whoneed to claim a tax refund for purchased goods upon departure should actively declare to Customs and present the tax-refundable goods, the Application Form for Departure Tax Refund on Purchases for Overseas Visitors (hereinafter referred to as the “Application Form”), the sales invoices for the goods, and their valid identity documents.Upon Customs inspection, if the tax-refundable goods presented are consistent with those listed on the Application Form, Customs will affix a special seal to the Application Form and return it to the visitorfor tax refund processing. If the quantity of the goods presented differs from that listed on the Application Form, Customs will affix a special seal based on the actual quantity presented and return it to the visitor to process the tax refund.

Legal Basis:Announcement No.25 of 2015 of the General Administration of Customs of the People’s Republic of China