境外旅客購物離境退稅政策指引 (Departure Tax Refund Policy for Overseas Visitors)

境外旅客購物離境退稅政策指引

　　離境退稅是指境外旅客在離境口岸離境時，對其在退稅商店購買的退稅物品退還增值稅的政策。

　　辦理條件：

　　1.同一境外旅客同一日在同一退稅商店購物金額達到200元人民幣；

　　2.境外旅客需于購物開單後的90天（含）內， 由本人隨身攜帶或隨行托運所購退稅物品離境，且境外旅客離境日距入境日未超過183天；

　　3.所購退稅物品在離境時尚未啟用或消費。

　　辦理步驟：

　　1.境外旅客持本人護照、港澳居民來往內地通行證或台灣居民來往大陸通行證等有效身份證件，在購物後向退稅商店索取銷售發票和《離境退稅申請單》；

　　2.境外旅客離境時主動持退稅物品、《離境退稅申請單》、退稅物品銷售發票和本人有效身份證件向離境口岸海關申請驗核。

　　3.境外旅客持本人有效身份證件、經海關驗核簽章的《離境退稅申請單》、退稅物品銷售發票至離境口岸隔離區內的退稅代理點申請辦理退稅。

　　退稅幣種、金額及方式：

　　1.退稅幣種為人民幣；

　　2.實退稅額=離境的退稅物品銷售發票金額（含增值稅）×[退稅率（11%或8%）—退稅代理機構辦理退稅手續費（2%）]，最終退付金額以海關驗核結果為準。

　　3.退稅額2萬元（含）以內，境外旅客可自行選擇現金退稅和銀行轉賬退稅；實退稅額2萬元以上，以銀行轉賬退稅。

　　歡迎掃描“上海市離境退稅電子地圖”二維碼，獲取退稅商戶資訊。

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.