The "departure tax refund 2.0" package took full effect on July 1, 2026, and after one quarter in operation the numbers and the process are clear: refunds now run on a single nationwide QR code, the paper form is gone, and most claims under ¥10,000 are no longer inspected item by item. The first fully paperless refund in the country was processed at Beijing Capital Airport T3 on day one.

Who this affects

Foreign visitors shopping at participating tax-refund stores who plan to claim VAT back when leaving China — currently up to 11% on qualifying goods. Relevant to anyone buying watches, electronics, clothing, cosmetics or traditional crafts at labeled stores, in Beijing and nationwide.

What changed

Per the State Taxation Administration / General Administration of Customs rollout and first-quarter reporting:

  • One code for the whole trip. On arrival (or at any point in the trip), scan the official QR with a phone browser, enter your passport details once, and receive a personal "departure tax refund service code" — valid at every refund store and every departure port nationwide. Previously each store issued paper refund forms you had to keep safe.
  • No paper anywhere. Stores generate electronic refund applications against your code; customs verifies electronically at the airport instead of stamping paper forms. You can track refund status in your phone.
  • Small claims face random checks only. Since July 1, refund claims under ¥10,000 are selected for physical inspection by random sampling rather than checked universally; claims of ¥10,000 and above are still verified item by item at departure. Customs reports processing speeds roughly doubled for non-selected travelers.
  • The shopping threshold remains ¥200 per store per day (lowered in the earlier reform), and you must depart within 28 days of purchase, carrying the goods out unused.
  • Store network keeps expanding — major shopping districts and airports nationwide now participate, with Beijing adding self-service refund terminals at ports.

What to do

  1. Generate your refund code in the first days of your trip, not at the airport — it takes minutes and the peace of mind lasts weeks.
  2. Shop only at stores displaying the tax-free refund logo, and use the code at checkout so the refund application is electronic.
  3. Keep purchases in your carry-on, unused, with receipts accessible on your phone — the 28-day clock starts at purchase.
  4. Leaving from Beijing Capital or Daxing? Expect the random-inspection flow for claims under ¥10,000; head to the refund counter after security with your code ready.

Last updated: 2026-10-21 · Confirm details with official channels before you travel.