GACC Announcement No.25, 2015 (on External Passenger Purchase Tax Refund on Exit)

In accordance with Ministry of Finance Announcement No. 3 of 2015, to standardize Customs supervision over tax refund for purchases by external passengers exiting from China, relevant matters are hereby announced:

1. The external passengers who need tax refund for their purchases shall declare to the Customs by submitting their tax-refundable commodities, tax-refund application form, invoices for sales, and valid ID cards.

2. Where the tax-refundable commodities and the tax-refund application are verified as mutually consistent, the Customs will confirm by sealing the application form for the passengers to undertake tax-refund formalities; where the real commodities are not consistent with the quantity specified in the application, the Customs will confirm the actual quantity of the submitted commodities and seal for the tax-refund formalities.

3. Under any of the following circumstances, the Customs will prohibit the tax refund process:

(1) The submitted commodities are not consistent with their description specified in the application;
(2) The buyer information in the application is not consistent with the information of relevant exiting passengers;
(3) Other incompliance with the exiting tax-refund rules.

4. The premises for the exiting tax-refund process shall be under Customs supervision and thus shall comply with Customs requirements.

5. The tax-refunded commodities shall be under Customs supervision by the time of their actual exit from China.

6. The list of ports implementing the tax refund on exit and the dates of implementation shall be subject to issuance by the Ministry of Finance, the GACC and the State Administration of Taxation.

7. The "external passengers" refer to foreigners and the compatriots from Hong Kong, Macao and Taiwan staying within mainland China for not more than consecutive 183 days.
The "tax-refundable commodities" herein refer to tax-refundable personal effects purchased by an external passenger at a tax-refundable shop, but excluding the following: the articles banned and restricted from exit; the articles exempt from value-added tax; other articles specified by the Ministry of Finance, GACC and State Administration of Taxation.

8. This Announcement shall enter into force on June 5, 2015 along with simultaneous repeal of GACC Announcement No.82 of 2010.


General Administration of Customs of China (GACC)
May 8, 2015