Passenger Departure Tax Refund policy is first introduced on January 1, 2013 in Hainan Province as the pilot of such policy trial in China. The departure tax rebate policy applies to foreigners or residents from Hong Kong, Macau and Taiwan with continuous residence in mainland China less than 183 days. The departure tax rebate at present is applicable to good value of which is no less than 800 yuan, and the tax rebate rate is 11% for all goods. Foreign travellers claiming the tax refund can choose cash rebate or bank transfer in RMB or the free flow foreign currency in China.
The tax rebate items include: clothing, footwear, cosmetics, watches, jewelry, electronics, stationery, sports goods, medical equipment, furniture, etc., with a total of 21 major categories and 324 kinds of food in total while beverages, fruits, tobacco, wine, cars, motorcycles, etc. are not eligible for the tax rebates.