An overseas visitor shops at an electronics store offering departure tax refund services. (Photo/Mao Siqian)
Chongqing - China's Ministry of Commerce and five other departments recently introduced new measures to upgrade the country's departure tax refund policy, including a small-value random inspection system, improved "refund-at-purchase" services, and fully paperless procedures.
The departure tax refund policy allows overseas travelers who purchase goods at designated tax refund stores in China to apply for a value-added tax refund when leaving the country. The policy helps reduce shopping costs, improve convenience, and further stimulate inbound consumption.
As Chongqing's global appeal continues to grow, the city has seen a steady increase in inbound travelers. According to Chongqing General Station of Exit and Entry Frontier Inspection, more than 1.48 million passengers entered and exited through Chongqing Jiangbei International Airport in 2026 Q1, up 39.5% year on year, the fastest growth rate among China's top 10 airports.
As one of China's five international consumption center cities, Chongqing has become an active participant in the departure tax refund market. From April 2025 to March 2026, Chongqing's actual departure tax refunds increased 190% year on year. The latest policy upgrade is expected to further unlock the city's inbound consumption potential.
Following the implementation of the new measures, the fully paperless process and the small-value random inspection system have attracted the most attention.
At the Chongqing Jiefangbei-Chaotianmen Departure Tax Refund Demonstration Zone, Singaporean traveler Chen purchased a pair of running shoes at a sportswear store. Store staff helped her generate an electronic tax refund form by scanning a QR code.
"In the past, I had to keep paper receipts carefully and worry about losing them. Now everything is on my phone, which makes me feel much more at ease," Chen said.
Under the new policy, overseas travelers can generate a nationwide "departure tax refund service code" after entering China. They can then receive electronic tax refund forms when shopping at any eligible tax refund store and complete verification by scanning the code at the departure port, enabling a one-code process. Travelers can also check the progress of their applications on their mobile phones in real time.
The introduction of the small-value random inspection system will improve verification efficiency at ports. Previously, customs inspection was often the most time-consuming step in the tax refund process. Travelers had to take purchased goods out of their luggage for item-by-item checks, and the process could take 20 to 30 minutes when multiple items were involved.
Under the new rules, applications with tax refund sales of less than 10,000 yuan (approx. 1471.75 U.S. dollars) will no longer require individual physical inspections. Instead, inspections will be conducted through random sampling. Travelers whose applications are not selected can complete online verification directly through the "code."
While paperless procedures and random inspections improve processing efficiency, the "refund-at-purchase" service further enhances shopping convenience. The service allows travelers to receive their refunds before leaving China, reducing wait times at ports. Currently, Chongqing has 363 departure tax refund stores, including 78 stores offering the "refund-at-purchase" service.
At the customer service center of Sasseur (Chongqing Liangjiang) Outlet, Thai traveler Surapong purchased two Chinese-style sports jackets and a locally made suitcase, spending about 6,200 yuan. The entire process, from submitting his receipt to completing the refund procedure, took less than six minutes.
"I didn't expect the refund process to be so convenient. The outlet is also close to the airport, and I can receive the refund before heading there," he said.
Customer service manager Li Qin said visitors can complete the procedure at the service center in about eight minutes after presenting their receipts and identification documents, before collecting the refund at airport customs. Since the beginning of this year, both the frequency of visits and average spending by overseas travelers have increased.
Building on these measures, Chongqing has also introduced a regional coordination mechanism as a distinctive western China innovation. The city has established mutual recognition for the "refund-at-purchase" service with Sichuan, Yunnan, Shaanxi, Gansu and Xinjiang. Overseas travelers who shop in Chongqing can now leave China through ports in any of these regions while completing the refund process.
Liao Chenglin, a professor at Chongqing University’s School of Economics and Business Administration, said the mutual recognition mechanism removes administrative barriers and allows overseas travelers to plan their trips across a wider region. It will help promote the flow of international consumption resources along the New International Land-Sea Trade Corridor and support coordinated regional economic development.