中国升级外国旅客离境退税政策——无纸化办理、跨区域互认、更低门槛于2026年7月生效
中国升级版离境退税政策于2026年7月1日生效，推出无纸化数字核验、跨区域即时退税互认、1万元以下购物随机抽查，以及延长至28天的离境窗口。外国旅客需要了解以下内容。
核心观点
China's upgraded departure tax refund policy took effect on July 1, 2026. Foreign visitors can now benefit from paperless digital verification — customs checks refund forms online instead of physical inspection. Purchases under 10,000 yuan (approx. $1,461) get random spot checks only. Cross-regional recognition means you can get an instant refund at a store in one city and verify at any departure port. The departure window is now 28 days.
报道正文
最后审核： 2026年7月7日 · 影响： 高 · 来源： 中国国家税务总局
主要变化
2026年7月1日，国家税务总局会同财政部、商务部、文化和旅游部和中国海关总署实施八项新措施，升级中国离境退税系统。该政策最初于2026年5月19日通过国务院网站上的官方通知发布。
最显著的变化是转向无纸化办理。根据国家税务总局，自2026年7月1日起，海关和指定退税代理机构可以在线核验退税申请单和销售发票，在大多数情况下无需在离境口岸提交纸质材料。
新的两级查验制度现已实施。根据中国日报报道，1万元（约1461美元）以下购物仅接受随机抽查，而非强制实物核验——这意味着大多数旅客无需接受商品检查即可通过。1万元及以上购物仍需逐件实物核验。
政策还引入即时退税的跨区域互认。在参与商场（如湖南省长沙IFS）购物时获得退税的旅客，现在可在与购物地不同的离境口岸完成最终海关核验，据上海浦东政府门户确认。
下一步
- Check if your purchases exceed 500 yuan at a tax-free store and that you received the refund form. 2. Download the digital tax refund app before arriving at the airport. 3. Allow 30-45 extra minutes at departure for customs verification, even with the new paperless system.
可能变化的部分
Implementation timelines differ by province — Hunan Province launched cross-regional recognition on July 3, 2026, while other provinces may roll out digital infrastructure on different schedules. The effective refund rate (typically 8-9% after handling fees deducted from the 11% VAT) may vary slightly by refund operator.
常见问题
Can I claim a tax refund at a different airport than where I made my purchase?
Yes. The new cross-regional recognition policy allows travelers who receive instant tax refunds at the point of purchase to complete final customs verification at any international departure port in China, effective July 1, 2026.
How much can I save with China departure tax refund?
China VAT rate is typically 11% on eligible goods. After the refund operator handling fee, the effective refund rate is approximately 8-9%. For a 5,000 yuan purchase, you can expect roughly 400-450 yuan back.
Do I need to show my purchased goods at customs under the new rules?
For purchases under 10,000 yuan, customs will conduct random spot checks instead of mandatory verification — meaning you may not need to present your goods at all. For purchases of 10,000 yuan or more, physical inspection is still required.