I.VAT Refund Policy
The VAT Refund Policy allows a foreign traveler, when leaving China via a departure port, to claim the refund of the Value Added Tax (VAT) paid on the goods purchased from a Tax Free Store (TFS).Foreign travelers include the expatriates or compatriots from Hong Kong, Macao and Taiwan who stay in the Chinese mainland for no more than 183 consecutive days.Valid IDs include passport, Mainland Travel Permit (MTP) for Hong Kong and Macau Residents, MTP for Taiwan residents and etc.
II.VAT Refund Goods
VAT Refund Goods means the personal goods purchased by a foreign traveler from a TFS that are eligible for VAT refund. The following goods are not eligible for the VAT refund.
(I) The goods that are prohibited and restricted from entering or exiting the People’s Republic of China (the PRC) as specified in List of Prohibited or Restricted Items of the PRC;
(II) The goods sold in TFS that are eligible for VAT exemption policy;
(III) Other goods as specified by the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation.
III. Conditions of VAT Refund
(I) The VAT refund goods purchased by one foreign traveler from one TFS within one day worths over RMB 500 Yuan;
(II) The goods have not been used or consumed;
(III) The goods are taken out of the PRC not more than 90 days from the date of purchase (date of VAT invoice);
(IV) The goods are taken out of the PRC in the foreign traveler’s hand baggage or check-in baggage.
IV. VAT Refund Calculation
VAT refund amount = amount of sales invoice of VAT refund goods (including VAT) * VAT refund rate (11%)
Service charge of VAT refund agency = amount of the sales invoice of VAT refund goods (including VAT) service charge rate (2%)
Actual VAT refund amount = VAT refund - service charge of VAT refund agency
V. VAT Refund Procedure
(I) Purchase VAT refund goods
While purchasing VAT refund goods from TFS, the foreign traveler should ask for VAT Refund Application
Form of Foreign Traveler (hereinafter referred to as VAT Refund Form) from the TFS with valid ID and General
VAT Invoice of the purchased goods.
Procedure: purchase goods— wish to claim VAT refund — ask for VAT Refund Form
(II) Custom check and verification
At the departure port for leaving China, the foreign traveler should declare the VAT refund goods to the custom with VAT Refund Form and the sales invoice, and the Customs will check the goods and stamp the VAT Refund Form.
Procedure: declare VAT refund goods with relevant documents to the Customs — Customs check the goods — Customs stamp on VAT Refund Form.
(III) VAT refund via an agency
The VAT refund is processed via a VAT refund agency located within the secured area of the departure port where foreign travelers process the departure formalities. The foreign traveler may claim VAT refund from the agency with valid ID, Customs-stamped VAT Refund Form and sales invoice of the VAT refund goods. After checking the relevant information, the VAT refund agency will advance the VAT refund to the foreign traveler and deduct the service charge from the VAT refund.
Procedure: claim VAT refund from the agency with relevant documents — agency checks the documents — collect VAT refund in cash or handle formalities for collecting VAT refund and sign the Receipt of VAT Refund.
VI. VAT Refund Currency
VAT is refunded in RMB in cash or via bank transfer.Refund less than RMB 10,000 Yuan can be paid in a way desirable by the foreign traveler, while refund more than RMB 10,000 Yuan will be paid via banks.
Tax Free Store (TFS)
For the TFS list, please visit: Guangdong Provincial Office, SAT (www.gd-n-tax.gov.cn)
Guangzhou Friendship Store
Guangzhou Friendship Group Co., Ltd is a stateowned large-scale comprehensive commercial public company. It was first appeared in 1959 as Guangzhou.Friendship Store and has run more than 50 years.Many international brands have opened branches in Guangzhou Friendship Store which formed a comfortable and elegant shopping environment. Highend marketing activities and high-quality services are brought to customers.
●Huanshi Dong Branch: No. 369 Huanshi Dong Road.
●Times Square Branch: No.28 Tianhe Bei Road.
●Grandview Mall Branch: No.228 Tianhe Road,,South-east Gate,Grandview Mall.
●International Finance Centre Branch:Guangzhou International Finance Centre, No.5 Yuejiang Xi Road.
Beijing Road Branch of Guandbuy has the largest-scale high-tech home appliances exhibition center, sport center, jewelry center,shoe shops, supermarket and high-end restaurants among Guangzhou department stores. Tianhe Zhongyi Branch takes fashion as it theme and it is a high-end fashion department store.
●Beijing Road Branch: B2-9F, No.12 Xihu Road,Yuexiu District.
●Tianhe Zhongyi Branch: No.200 Tianhe Road,Tianhe District.
Mopark focuses on youth and insists on business orientation of “fashion, economy”. It always mixes culture, art, creation, fashion and other elements into stores and introduces café bar, comic and libraries in it.
●Gangding Branch : No.611 Tianhe Road, Tianhe District
●Haigou Branch: No. 219 Jiangnan Avenue Middle, Haizhu District
●Shengdi Branch: Shengdi Square, No.1420 Guangzhou Avenue North, Baiyun District
●Huangpu Branch: Dongcheng Square, No.1-9 Huangpu Dong Road, Dashadi, Huangpu District
●Huadu Branch: Fashion Star, No.72 Jianshe Bei Road, Huadu District
●Xintang Branch: No.88 Gangkou Avenue, Xintang Town, Zengcheng District
Guangzhou Panyu Nansha Port Passenger Transport Co., Ltd.
Add: No.2 Shangmao Avenue Er Road, Nansha District
Guangzhou CDF Duty Free Merchandise Co., Ltd.
Add: No.2 Shangmao Road Er Street, Nansha District
Guangzhou New TV Tower Construction Co., Ltd.
Add: 1F, Canton Tower, No.222 Yuejiang Xi Road, Haizhu District
Guangzhou Tianhe 2nd Branch, Chanel (China) Trade Co., Ltd.
Add: MU26, TaiKoo Hui, No.383 Tianhe Road, Tianhe District
Guangzhou Tianhe Branch, SMH International Trading (Shanghai) Co., Ltd.
Add: 158, 1F, TeeMall, No.208 Tianhe Road, Tianhe District
Guangzhou Tianhe 3rd Branch, SMH International Trading (Shanghai) Co., Ltd.
Add: L214, TaiKoo Hui, No.383 Tianhe Road, Tianhe District
Guangzhou Tianhe 4th Branch, SMH International Trading (Shanghai) Co., Ltd.
Add: 1D108-109, Grandview Mall, No.228 Tianhe Road, Tianhe District
1.Ask for VAT Refund
2.Custom check and verification
3.Sign and confirm the VAT Refund Application
4.Finish the VAT Refund procedure
Culture & Shopping Tour
Shangxiajiu Pedestrian Street
Assembles Lingnan architecture, Lingnan food and Lingnan customs. You can buy clothes as well as traditional Xi Guan delicacy.
Beijing Road Cultural Tourism Zone
The original site of ancient Guangzhou City and the most prosperous business center in Guangzhou. Nanyue Kingdom Palace Museum and other relics surround it. You may find clothes,boutiques and taste traditional food there.
Tips: Grandbuy Beijing Road Branch.
Huanshi Dong Business Circle
Besides high-end comsuption stores like Guangzhou Friendship Store, La Perle and Peace World Plaza, vistors can also go sightseeing around Guangzhou Art Museum, Huanghuagang Mausoleum of 72 Martyrs, Guangzhou Zoo and other scenic spots. Featured stores locate around Garden Hotel.
Tips: Guangzhou Friendship Store Huanshi Dong Branch.
Modern Fashion & Shopping Tour
Tianhe Business Circle
Grandview Mall, TeeMall, Parc Central, OneLink Walk and TaiKoo Hui are located here. Tianhe Business Circle gathers many international middle and high-end fashion brands and famous restaurants. Among these, Grandview Mall is said to be the biggest shopping center in Asia. It has Grandview Aquarium, Grandview Theater, cinema and other entertainment facilities.
Tips: Guangzhou Friendship Store (Grandview Mall Branch and International Finance Centre Branch),SMH International Trading (Shanghai) Co., Ltd., Mopark, Grandbuy (Tianhe Zhongyi Branch),Chanel (China) Trade Co., Ltd. and other duty-free stores.
New central axis of Guangzhou and it is recognized as “City Living Room” of Guangzhou. Clothes, boutiques and electronic products can be found in underground stores.
Zhujiang New Town
You can find one - stop fashion shopping in GT Land Seasons Plaza and taste delicious Cantonese cuisine in Bingsheng Restaurants and other famous restaurants around it.
Baiyun New Town
Old site of Guangzhou Baiyun International Airport. Now it has Gate 5 Mall, Greenland Group ,Wand a Plaza and other big shopping malls.Fashion clothes, comestics,entertainments and cinemas are all well equipped.
Leisure & Shopping Tour
Used to be lease territory of Britain and France.It is full of European atmosphere. White Swan Hotel provides highclass shopping environment and Lingnan food on the island. You can also enjoy other famous Cantonese and Western food in the restaurants here.
Guangzhou art and music island with Guangdong Museum of Art, Xinghai Concert Hall, high-end residential area and sport basement in green land.You can enjoy leisure time in Guangzhou by eating in high-end restaurants along the Pearl River as well as buy artworks in music hall or art museum.
Nicknamed “Little Twist” as it is in special shape. It is the highest TV tower in China and the second in the world. Besides sightseeing, you can buy souvenirs and enjoy a cup of coffee there.
Tips:There is a duty-free shop inside.