Notice from the Ministry of Commerce and Other Six Departments on Strengthening and Optimizing Exit-Entry Tax Rebate Measures to Expand Domestic Consumption from Overseas

Provincial, autonomous regional, and municipal governments (including plan-designated cities), and relevant departments of the State Council:

In order to further optimize the outbound tax refund measures and further facilitate and expand inbound consumption, with the approval of the State Council, the following matters are hereby notified:

1. Increase the coverage of tax refund stores. Encourage more qualified stores to register as tax refund stores and optimize the store layout scientifically. Support local authorities in selecting a number of key commercial areas, scenic spots, markets, and ports with a large number of foreign tourists to achieve basic coverage of tax refund stores in these key locations.

II. Implement a small-scale sampling inspection system. Starting from July 1, 2026, for refund application forms with a refundable sales amount of less than 10,000 yuan, a certain proportion will be randomly selected for physical verification. For refund application forms with a refundable sales amount of 10,000 yuan or more, physical verification will still be conducted on a case-by-case basis.

III. Optimize the "Buy and Return Immediately" service. Further optimize the "Buy and Return Immediately" service, promote the mutual recognition of "Buy and Return Immediately" services across different regions, and allow passengers handling "Buy and Return Immediately" business to complete the departure tax refund procedures at the overseas port. Uniformly extend the departure period requirement for "Buy and Return Immediately" services in all regions to 28 days.

IV. Implement paperless processing for tax refunds. Starting from July 1, 2026, it will be permitted for customs and agencies to confirm the refund application forms and sales invoices of refunded items online and handle the refunds, achieving paperless processing throughout the entire refund process.

V. Establish a tax refund service platform for exhibitions. Set up departure tax refund service zones at important exhibitions such as the China International Import Expo, the China Import and Export Fair, and the China International Consumer Goods Expo, to provide convenience for merchants' shopping and tax refund.

VI. Optimizing the inbound consumption environment. International consumption center cities and pilot cities for international consumption environment construction have intensified efforts in the implementation of outbound tax refund policies, enhanced the level of payment convenience, and established a number of influential international consumption clusters. They will further promote the increase of international passenger routes and flights to facilitate the entry of tourists.

VII. Strengthen policy promotion. Develop various forms of outbound tax refund promotional materials and disseminate them through inbound flights, airports, hotels, and media channels to facilitate overseas travelers' access to refund information.

VIII. Conduct overseas promotion. In line with the efforts to build the "Buy in China" brand, carry out publicity and promotion activities abroad to further enhance the international awareness of the policies.

All relevant departments should, based on their respective responsibilities, refine specific implementation plans, closely cooperate with each other, enhance information sharing, and promote the implementation of all measures. Each region should improve its working mechanisms, innovate work measures, and continuously enhance the quality and level of outbound tax refund services. If the relevant regulations previously issued by relevant departments and local governments are inconsistent with this notice, the provisions in this notice shall prevail.

Ministry of Commerce

Ministry of Finance

Ministry of Culture and Tourism

Taxation Administration Bureau

National Immigration Bureau

May 12th, 2026