Shanghai Tax Refund Policy video

Drawback

Drawback refers to the policy that refunds the value added tax for tax-free articles the overseas passengers purchased from tax-free stores when they leave the port of departure.

Prerequisites
1. The commodities purchased from designated tax-free stores amount to more than RMB 500;
2. Overseas passengers shall carry the purchased tax-free articles with themselves or transport them through air consignment within 90 days (or on the 90th day) after the issuance of invoice, and their entry date is no more than 183 days from the departure date;
3. The purchased tax-free articles are neither activated nor consumed at the time of departure.

Procedure
1. After purchasing the articles, the overseas passengers shall ask the tax-free store for a general VAT invoice and the Application Form of Drawback for Overseas Passengers' Tax-free Articles at Departure;
2. On departure, overseas passengers shall apply to the customs for verification of the tax-free articles, the Application Form of Drawback for Overseas Passengers' Tax-free Articles at Departure, and the sale invoices for tax-free articles. If the verification indicates no error, the customs officers will sign and stamp the Application Form of Drawback for Overseas Passengers' Tax-free Articles at Departure;
3. Overseas passengers should apply to drawback agencies for the refund of value-added tax by showing such agencies their passports or other valid ID documents, the Application Form of Drawback for Overseas Passengers' Tax-free Articles at Departure validated and signed & stamped by the customs, and the sale invoices for tax-free articles.

Drawback Amount
The drawback currency is RMB; actual VAT refund = Value of sale invoice for outgoing tax-free articles (VAT included) x [Drawback rate (11% or 8%) - Commission rate of drawback procedures handled by the drawback agency (2%)].

The drawback is available upon purchase

The Convenience service of refunding tax upon purchase on departure means that overseas passengers who purchase goods from tax-free stores designated in the city are allowed to receive the RMB cash equivalent to the VAT refunded on the tax-free articles in advance upon receipt of the Application Form of Drawback for Overseas Passengers' Tax-free Articles at Departure.

Prerequisites
1. The commodities purchased from designated tax-free stores amount to RMB 500-110,000;
2. Overseas passengers promise to leave China via our port with the purchased tax-free articles with themselves or transport them through air consignment within 17 days (or on the 17th day) after the issuance of invoice, and their entry date is no more than 183 days from the departure date;
3. The overseas passengers purchased goods and got the general VAT invoice and the Application Form of Drawback for Overseas Passengers' Tax-free Articles at Departure;
4. The overseas passengers have their own credit cards available with pre-authorized guarantee.

Procedure
1. The overseas passengers confirm the actual refund amount, and use their own credit cards for pre-authorized guarantee;
2. Fill out the Notification on Rights and Obligations Regarding the Convenience Service of Outbound Drawback, and get the cash.

Notes
1. Be sure to apply to the customs for tax-free article verification as per current regulations upon departure;
2. Alternatively, the documents can be put into the exclusive mailbox for "drawback upon purchase" service at the port of departure so as to handle drawback confirmation procedures in a "non-contact" manner without standing in a line;
3. In cases that fall short of conditions for "drawback upon purchase", the agency will perform deduction through pre-authorization; where the general conditions for outbound drawback are met, the drawback can still be handled following the procedures for general outbound drawback.

Customs

1. Terminal 1, Hongqiao International Airport
—Before security: level 2, close to international, Hong Kong, Macau and Taiwan departures
Business hours: Monday-Sunday, 07:00 - last flight
—After security: between gates TO9 and T10
Business hours: Monday - Friday, 08:30 - 16:30

2. Terminal 1, Shanghai Pudong International Airport
Level 3, near joint inspection area
Business hours: Monday - Sunday, first flight-last flight

3. Terminal 2, Shanghai Pudong International Airport
Level 3, near joint inspection area
Business hours: Monday - Sunday, first flight - last flight

4. Shanghai railway Station
Level 1, close to Refund Office in joint inspection area
Business hours: on day of train departure, 16:15 – 17:30

5. Shanghai Port International Cruise Terminal
Close to Refund Office in joint inspection area
Business hours: on day of cruise departure 09:30 - 11:30 or 11:00 - 13:00

6. Shanghai Wusongkou International Cruise Terminal
Level 1 to the right of check-in counter 1
Business hours: on day of cruise departure, 11:30 - 16:30

Claim

1. Terminal 1, Hongqiao International Airport
After security, opposite gate T09
Business hours: Monday-Sunday, 07:00 - last flight
Telephone: +86(0)2122352987

2. Terminal 1, Shanghai Pudong International Airport
After security, close to gate 19
Business hours: Monday - Sunday, 24 hours
Telephone: +86(0)2168337509

3. Terminal 2, Shanghai Pudong International Airport
After security, close to gate D83
Business hours: Monday - Sunday, 24 hours
Telephone: +86(0)2168330115

4. Shanghai railway Station
Level 1, close to customs in joint inspection area
Business hours: on day of train departure, 16:15 – 17:30

5. Shanghai Port International Cruise Terminal
Close to customs in joint inspection area
Business hours: on day of cruise departure 09:30 - 11:30 or 11:00 - 13:00

6. Shanghai Wusongkou International Cruise Terminal
Level 2, close to side entrance of duty-free shop
Business hours: on day of cruise departure, 11:30 - 16:30

TFS stores

Drawback upon Purchase