境外旅客购物离境退税政策指引 (Departure Tax Refund Policy for Overseas Visitors)

境外旅客购物离境退税政策指引

　　离境退税是指境外旅客在离境口岸离境时，对其在退税商店购买的退税物品退还增值税的政策。

　　办理条件：

　　1.同一境外旅客同一日在同一退税商店购物金额达到200元人民币；

　　2.境外旅客需于购物开单后的90天（含）内， 由本人随身携带或随行托运所购退税物品离境，且境外旅客离境日距入境日未超过183天；

　　3.所购退税物品在离境时尚未启用或消费。

　　办理步骤：

　　1.境外旅客持本人护照、港澳居民来往内地通行证或台湾居民来往大陆通行证等有效身份证件，在购物后向退税商店索取销售发票和《离境退税申请单》；

　　2.境外旅客离境时主动持退税物品、《离境退税申请单》、退税物品销售发票和本人有效身份证件向离境口岸海关申请验核。

　　3.境外旅客持本人有效身份证件、经海关验核签章的《离境退税申请单》、退税物品销售发票至离境口岸隔离区内的退税代理点申请办理退税。

　　退税币种、金额及方式：

　　1.退税币种为人民币；

　　2.实退税额=离境的退税物品销售发票金额（含增值税）×[退税率（11%或8%）—退税代理机构办理退税手续费（2%）]，最终退付金额以海关验核结果为准。

　　3.退税额2万元（含）以内，境外旅客可自行选择现金退税和银行转账退税；实退税额2万元以上，以银行转账退税。

　　欢迎扫描“上海市离境退税电子地图”二维码，获取退税商户信息。

Departure Tax Refund Policy for Overseas Visitors

　　The departure tax refund policy allows overseas visitors to claim a refund of value-added tax on eligible goods purchased at designated stores when departing China through an approved departure port.

　　Eligibility

　　1.On the same day, the same overseas visitor must spend at least 200 yuan at the same store.

　　2.The visitor must personally carry or check in the goods when departing China via an approved departure port, within 90 days (inclusive) of the purchase date and within 183 days of their most recent entry.

　　3.The goods must not have been used or consumed.

　　Procedure

　　1.After making a purchase, overseas visitors should present a valid ID (such as a passport, Mainland Travel Permit for Hong Kong and Macao Residents, or Mainland Travel Permit for Taiwan Residents) to request the sales invoice(s) and the Tax Refund Application Form for Overseas Visitors from the store.

　　2.At the departure port, present the goods, the application form, the sales invoice(s), and the valid ID to Customs for inspection and verification.

　　3.After Customs verification and stamping, present the valid ID, the verified application form, and the sales invoice(s) at the tax refund counter located inside the departure lounge, following Customs and security clearance.

　　Refund Currency, Amount, and Method

　　1.Refunds are paid in renminbi.

　　2.The refund amount is calculated as: Invoice amount (including VAT) × [Refund rate (11% or 8%) – 2% handling fee charged by the tax refund agency]. The final refund amount is subject to Customs verification.

　　3.For refunds of 20,000 yuan or less, visitors may choose cash or bank transfer. Refunds exceeding 20,000 yuan are paid by bank transfer only.

　　Scan the QR code for the Shanghai Departure Tax Refund E-map to find information on participating merchants.