Shenzhen Departure Tax Refund 2026: A Guide for Hong Kong Shoppers
Hong Kong and Macao residents who shop in Mainland China may claim a departure VAT refund when they leave, if they meet the conditions. This guide is based on the Shenzhen municipal announcement on tax refunds for overseas visitors, State Taxation Administration Announcement 2025 No. 11 and later official updates from the Shenzhen government. It covers eligibility, refund rates, the claim process and Shenzhen’s refund ports, plus our cross-border transfers. Always check the latest official notices.
| 📋 Contents | |
|---|---|
| 1. | 1. Policy highlights |
| 2. | 2. Eligibility |
| 3. | 3. How to claim |
| 4. | 4. Refund ports in Shenzhen |
| 5. | 5. Things to watch |
| 6. | 6. Luxury Gateway cross-border transfers |
| 7. | 7. Sources |
| 8. | 8. FAQ |
💡 Editor’s highlights: The minimum purchase is RMB 200 in the same store on the same day, and you must leave within 90 days. Shenzhen has five refund ports, and Bao’an Airport’s refund point has been open around the clock since 10 August 2026.
1. Policy highlights
- The refund applies to “overseas visitors”: foreign nationals and compatriots from Hong Kong, Macao and Taiwan who have not stayed in the Mainland for more than 183 consecutive days.
- You need a valid ID that shows, or lets the system capture, your last entry date, for example the Home Return Permit.
- In April 2025 the State Taxation Administration cut the minimum purchase from RMB 500 to RMB 200 and raised the cash refund cap from RMB 10,000 to RMB 20,000 (Announcement 2025 No. 11).
2. Eligibility
Under the Shenzhen announcement, you must meet all of the following:
- Purchases in the same store on the same day reach RMB 200 or more.
- The goods are unused and unconsumed.
- You leave the Mainland within 90 days of purchase.
- You carry the goods yourself or in your checked baggage.
Not eligible: items on the prohibited or restricted export list, items sold under VAT-exemption policies at the store, and other items specified by the Ministry of Finance, Customs and the State Taxation Administration.
| Item | Detail |
|---|---|
| Minimum purchase | RMB 200, same store, same day (since April 2025) |
| Refund rate | 11% for goods at 13% VAT; 8% for goods at 9% VAT (agent fee included) |
| Cash limit | RMB 20,000; above that, bank transfer |
| Purchase to departure | Within 90 days |
Source: Shenzhen tax refund announcement (23 July 2025) and STA Announcement 2025 No. 11.
3. How to claim
Step 1 — Shop at a tax refund store
Choose a store that displays the tax refund sign.
Step 2 — Get the application form
Before you leave, show your ID and the VAT invoice or e-invoice and ask the store for a Tax Refund Application Form.
Step 3 — Customs verification
At departure, have customs verify the goods. Customs stamps the form.
Step 4 — Collect the refund from the agent
Give the tax refund agent your ID and the stamped form. Refunds of RMB 20,000 or less can be cash or bank transfer. Above that, bank transfer only.
There is also a “Buy & Tax Refund” (instant refund) option. At participating stores you receive cash on the spot after the store issues the form, then complete customs verification and agent confirmation. (Source: Shenzhen tax refund announcement)
4. Refund ports in Shenzhen
The July 2025 announcement lists five refund ports with hours of 09:00–21:00 daily; on public holidays the hours follow notices at each counter. At Man Kam To and Shenzhen Bay, the counters are only in passenger channels. Vehicle channels have no counter, so refunds cannot be processed for passengers leaving by road vehicle.
| Port | Address | Counter |
|---|---|---|
| Man Kam To Control Point | No. 1188 Yanhe South Road, Luohu District | SW corner, 2/F Departure Hall |
| Futian Port | No. 23 Yuheng Road, Futian District | SE corner, 3/F Departure Hall |
| Shenzhen Bay Port | No. 1 Dongbin Road, Nanshan District | SW corner, 2/F Departure Hall |
| Shenzhen Bao’an International Airport | Bao’an Avenue, Bao’an District | Gates 308–309, International Departures Hall |
| Shekou Cruise Home Port | No. 1 Haiyun Road, Nanshan District | 2/F Departure Tax Refund Counter |
Update — Bao’an Airport: Since 10 August 2026, the airport’s departure tax refund point has run 24 hours a day, combining staffed counters with self-service machines. Travellers whose goods have been verified by Shenzhen Customs can use it at any time before departure. The machines support 13 languages and can complete the process in under two minutes, with refunds to bank cards, third-party payment platforms or digital RMB hardware wallets; staffed counters remain for cash refunds. (Source: Shenzhen government, 18 Aug 2026 and Shenzhen Daily)
I could not find an official update to the hours of the other four ports, so please confirm them at the counter. Futian Port’s passenger channel is open 06:30–22:30 (Shenzhen Port Office), which is different from the refund counter hours. Luohu and Huanggang are not among the five refund ports listed in the announcement.
5. Things to watch
Goods must be unused
Customs verifies the goods at departure, so keep them in their original packaging.
Check the store’s sign
Not every store is a tax refund store. Stores must display the unified tax refund sign in a prominent place, so check before you buy.
RMB 200 and 90 days
Purchases must reach RMB 200 in the same store on the same day, and you must leave within 90 days.
Leaving by road
Use the passenger channel at Man Kam To or Shenzhen Bay. Vehicle channels have no refund counter.
6. Luxury Gateway cross-border transfers
For shopping trips across the border, Luxury Gateway offers private cross-border transfers. WhatsApp us for availability and a quote.
- Mercedes V-Class 7-seater: for families or groups of 3–4, with room for shopping bags.
- Toyota Alphard executive transfer: for business guests, with WiFi and chargers.
- Full-day transfer (10 hours): from Hong Kong Island, Kowloon or the New Territories. Price on request.
- Half-day transfer (4 hours): for a single port such as Futian. Price on request.
- Bilingual driver (Cantonese and Mandarin), luggage help, and free USB chargers and bottled water.
Details are on our cross-border chauffeur page.
7. Sources
- Shenzhen municipal announcement on tax refund for overseas visitors (23 July 2025, English version included)
- State Taxation Administration Announcement 2025 No. 11
- Shenzhen Port Office: Futian Port
- Shenzhen government: Bao’an Airport 24-hour tax refund (18 August 2026)
- Shenzhen Daily: airport 24-hour service
Frequently asked questions
Can I open the goods before claiming?
The official conditions require goods to be unused and unconsumed. Keep them in original packaging, because customs verifies them at departure.
Can I get the refund in cash?
Yes. If the refund is RMB 20,000 or less, you can choose cash or bank transfer. Above RMB 20,000 it is paid by bank transfer.
What is the refund rate?
11% for goods subject to 13% VAT and 8% for goods subject to 9% VAT. Both rates include the agent’s handling fee.
Can Hong Kong and Macao residents apply?
Yes. The official definition of an overseas visitor includes compatriots from Hong Kong, Macao and Taiwan who have not stayed in the Mainland for more than 183 consecutive days.
How soon after purchase must I leave?
Within 90 days of the purchase date.
Tags: Shenzhen tax refund · departure tax refund · cross-border shopping · chauffeur
