To further enhance the convenience of tax refund services for overseas visitors in Beijing and optimize their consumption experience, in accordance with the relevant guidelines of the State Taxation Administration and six other ministries on improving tax refund policies, and based on the Announcement of the State Taxation Administration on Promoting the "Instant Tax Refund" Service Measures for Overseas Visitors Departing from China (No. 9, 2025), and considering the results of the pilot program, Beijing Municipal Taxation Bureau has decided to further expand the "Instant Tax Refund" service for departing overseas visitors. The relevant matters are hereby notified as follows:

I. Increase the Cumulative Limit for the "Instant Tax Refund" service

The cumulative daily limit for tax-refundable purchases under the "Instant Tax Refund" service for overseas tourists is raised from CNY 50,000 to CNY 220,000.

II. Expand the Forms of the "Instant Tax Refund" service

In addition to the existing "Instant Tax Refund" service provided by designated stores, centralized refund points within the city will be introduced. These points will process refunds for Tax Refund Application Forms issued by all In-store Tax Refund Merchant in Beijing, enabling tourists to receive advance refunds within the city.

1. Instant Refund at In-store Tax Refund Merchant

In-store Tax Refund Merchant in Beijing that have completed registration with the competent tax authorities and wish to provide the "Instant Tax Refund" service may apply to Beijing Municipal Taxation Bureau through a tax refund agency (after agreeing on prepayment terms) to be registered in the tax refund information management system as "In-store Tax Refund Merchant." Such merchants may issue Tax Refund Application Forms through the system's "Instant Refund Module" and disburse prepayments equivalent to the refundable tax amount to tourists after securing a pre-authorization guarantee.

2. Instant Tax Refund at Centralized Refund Points

Overseas visitors who obtain Tax Refund Application Forms from any In-store Tax Refund Merchant in Beijing may visit any centralized refund point to apply for the "Instant Tax Refund" service. Upon providing a pre-authorization guarantee, they will receive a prepayment equivalent to the refundable tax amount. The first batch of centralized refund points in Beijing will commence operations on June 1, 2025.

III. Procedures for "Instant Tax Refund" Service

1. Merchant Issuance and Prepayment

For tourists purchasing tax-refundable goods at "In-store Tax Refund Merchant" and opting for the service:

- The merchant shall present the Informed Consent Form for Beijing's "Instant Tax Refund" Service to explain the terms.

- After the visitor signs the consent form, the merchant will process a credit card pre-authorization, issue the Tax Refund Application Form via the system, and disburse the prepayment (in CNY, via cash or e-payment as preferred by the tourist).

For visitors presenting Tax Refund Application Forms from other tax-refund stores at centralized refund points:

- The refund agency shall follow the same procedure to secure pre-authorization and disburse the prepayment.

2. Customs Verification upon Departure

Visitors must present the purchased goods, Tax Refund Application Form, sales invoice, and valid ID to customs for verification when departing China.

3. Refund Agency Review

At the departure port, visitors must submit their passport, customs-stamped Tax Refund Application Form, and invoice to the refund agency in the restricted zone. The agency will review the documents and proceed as follows:

a. For compliant cases (timely departure from designated ports): The pre-authorization is released, and the prepayment is deemed the final refund.

b. For non-compliant cases: The prepayment will be recovered via pre-authorization, and no refund will be processed.

c. For delayed or non-designated port departures: The prepayment will be recovered within 3 business days after the promised departure date. Refunds may later be processed at the actual departure port.

4. Tax Authority Settlement

Refund agencies shall periodically settle refund amounts with the tax authorities per regulations.

IV. Effective Date

This Notice takes effect immediately upon issuance. Article II of Notice of Beijing Municipal Taxation Bureau on Piloting Facilitated Tax Refund Services (No. 6, 2019) is hereby repealed.

Beijing Municipal Taxation Bureau, State Taxation Administration

May 16, 2025