Circular of the Ministry of Commerce and Other Six Departments on Intensifying Efforts to Optimize Tax Refund Measures for Departure and Expand Inbound Consumption

To further optimize and strengthen tax refund measures for departure, and to further facilitate and expand inbound consumption, with the approval of the State Council, relevant matters are hereby notified as follows:

I. Increase the coverage rate of tax refund stores. Encourage more eligible stores to file for registration as tax refund stores and scientifically optimize store layout. Support localities in selecting a number of key commercial districts, scenic spots, markets, and ports with a high volume of foreign visitors to achieve basic full coverage of tax refund stores in key locations.

II. Implement a random inspection system for small amounts. Starting from July 1, 2026, for tax refund application forms with a sales amount of less than 10,000 yuan, a certain proportion will be randomly selected for physical verification. For tax refund application forms with a sales amount of 10,000 yuan or more, physical verification will continue to be performed for every single form.

III. Optimize the "buy now, refund now" service. Further optimize the "buy now, refund now" service, promote mutual recognition of "buy now, refund now" across different locations, and allow passengers using the "buy now, refund now" service to finalize departure tax refund procedures at ports in different locations. Unify and extend the "buy now, refund now" departure deadline requirement to 28 days across all localities.

IV. Promote paperless processing of tax refunds. Starting from July 1, 2026, allow customs and agencies to confirm tax refund application forms and sales invoices for tax-refunded items online and process tax refunds, achieving paperless processing throughout the entire tax refund workflow.

V. Create a tax refund service platform for exhibitions. Establish dedicated departure tax refund service zones at major exhibitions such as the China International Import Expo, the China Import and Export Fair, and the China International Consumer Products Expo to provide convenience for merchants in shopping and obtaining tax refunds.

VI. Optimize the inbound consumption environment. International consumption center cities and pilot cities for building an international consumption environment shall intensify efforts on departure tax refunds, improve the level of payment facilitation, and create a number of influential international consumption clusters. Further promote the increase of international passenger flights and routes to facilitate tourist entry.

VII. Strengthen policy publicity. Produce various forms of promotional materials on departure tax refunds and distribute them through channels such as inbound flights, airports, hotels, and media to facilitate foreign tourists' access to tax refund information.

VIII. Conduct overseas promotion. In conjunction with building the "Shopping in China" brand, carry out publicity and promotion overseas to further enhance the international awareness of the policy.

Relevant departments shall, in accordance with their division of responsibilities, refine specific implementation plans, maintain close coordination and cooperation, strengthen information sharing, and promote the implementation of various measures. All regions shall improve working mechanisms, innovate working measures, and continuously improve the quality and level of departure tax refund services. Where relevant provisions previously issued by relevant departments and local people's governments are inconsistent with this notice, this notice shall prevail.