Departure Tax Refund

Passengers who are eligible for departure tax refund include foreigners and compatriots from Hong Kong, Macao and Taiwan who have resided in mainland China for no more than 183 consecutive days.
Conditions for tax refund application
1. The same passenger purchases tax refund items at the same tax refund store on the same day, and the purchase amount reaches the refund threshold of RMB 500. The passenger will obtain the tax refund application form and other tax refund certificates according to the related rules;
2. The tax-refundable goods have not been opened or used prior to the departure;
3. The departure should be within 90 days of the purchase;
4. The tax-refundable goods purchased are taken out of China by the purchaser either through carry-on luggage or checked baggage.

Tax refund process
1. The passenger should present his or her passport to obtain the Application Form for Tax Refund on Departure from the merchant when purchasing the tax-refundable goods at the duty-free store;
2. When the passenger leaves the country, he/she will report to the customs, and the customs will review and stamp the Application Form for Tax Refund on Departure;
3. The passenger will apply for the tax refund at the tax refund agency with the passport, the Application Form approved by the customs, and the sales invoice of the tax refundable goods.

Tax refund calculation

For tax refundable items purchased by overseas tourists with an applicable tax rate of 13%, the tax refund is calculated with a refund rate of 11% based on the amount of the VAT invoice (VAT included); for those with an applicable tax rate of 9%, the tax refund is calculated with a refund rate of 8% based on the amount of the VAT invoice (VAT included). Nanjing stipulates that the tax refund agency can charge a service fee of 2% of the sales invoice amount (VAT included) of the tax refundable items.

Refund currency and refund method

The currency of tax refund is RMB. Tax refundmethods include cash refund and bank transfer refund. For the tax refund amount not exceeding RMB 10,000, overseas tourists can choose cash refund or bank transfer; for the tax refund amount exceeding RMB 10,000, the tax refund will be made by bank transfer.

Two new convenient measures for departure taxrefunds: "Instant Refund"and "Easy Payment".
Instant Refund: Foreign passengers departing from our city's Lukou International Airport can now enjoyan instant tax refund service. After shopping at the designated pilot stores in our city, the passengers can use the "Instant Refund"mini-program to upload their personal information, account details, and shopping receipts. Upon signing to confirm, they can receive their tax refund on the spot. (Note: The process of customs clearance and verification with the customs authorities and agency at Lukou Airport during departure remains unchanged.)
Instant Refund pilot stores: Deji Plaza Co., Ltd., Nanjing Xinjiekou Department Store Co., Ltd., Golden Eagle International Retail Group (China) Co., Ltd., Nanjing Central Emporium (Group) Stocks Co., Ltd., Nanjing Xianlin Golden Eagle Shopping Center Co., Ltd.
Easy Payment: Foreign passengers departing fromLukou Airport can choose a third payment method for tax refunds in addition to cash and bank transfer.
They can use the "Instant Refund"mini-program, scan a QR code at the refund counter, enter their name and credit card information, and upload photos of customs-stamped refund documents.
After the counter staff verifies the paper documents, the refund can be processed.

The designated stores

• Nanjing Jianye Golden Eagle Shopping Center Co..   Ltd.
• Nanjing Branch, Christian Dior Commercial (Shanghai) Co..   Ltd.
• Sony Store of Nanjing, Sony (China) Co., Ltd.
• Sasseur (Nanjing)Commercial Management Co.  Ltd.
• Nanjing Xianlin Golden Eagle Shopping CenterCo..   Ltd.
• Xiaomi Home Commercial Co., Ltd.   Nanjing SixthBranch
• Xiaomi Home Commercial Co., Ltd.   Nanjing FifthBranch
• Sasseur (Nanjing)Asset Management Co..   Ltd.
• Nanjing Chixin Communication Equipment Co. Ltd.
• Nanjing Watson's Personal Care Stores Co..   Ltd.
• Nanjing Shopping Fun Investment Co., Ltd.
• Nanjing Sifang Construction industry Co., Ltd.
• Nanjing Confucius Temple Zhuangyuanlang Gifts Co..   Ltd.
• Hermès (Shanghai) Trading and Commercial Co., Ltd.   Nanjing First Branch
• Louis Vuitton (China) Commerce Sales Co..   Ltd.
• Nanjing Deji Plaza Outlet
• House of Fraser (Nanjing) Co., Ltd.
• Deji Plaza Co..   Ltd.
• Nanjing Gold Foil Group Jades Arts & Crafts Co.,Ltd.
• Nanjing Wanshang Mall Co., Ltd.
• Nanjing Museum Service Department
• Golden Eagle International Retail Group (China)Co..   Ltd.
• Nanjing Central Emporum (Group) Co..   Ltd.
• Nanjing Arts and Crafts Cooperation
• Nanjing Xinjiekou Department Store Co..   Ltd.

Source: IN NANJING-SERVICE GUIDE FOR FOREIGNERS