Finance Bureau of Shenzhen Municipality Commerce Bureau of Shenzhen Municipality Shenzhen Customs District P.R.China Shenzhen Tax Service, State Taxation Administration Announcement on the Pilot Implementation of the “One Receipt, One Sealed Package” Facilitation Model for Tax Refunds upon Departure

　　To further enhance the convenience and satisfaction of overseas travelers in claiming tax refunds for purchases made prior to departure, improve customs verification efficiency, and reduce waiting times for travelers, we are launching a pilot of the “One Receipt, One Sealed Package” facilitation model for tax refunds upon departure, in accordance with the Announcement of the Ministry of Finance on Implementing the Tax Refund Policy for Purchases Made by Overseas Travelers upon Departure (Announcement No. 3 [2015], Ministry of Finance) and making reference to practices adopted by other cities in China. The details are as follows:

　　I. Pilot Scope

　　Stores within Jin Guanghua Plaza, MixC Shenzhen Bay, and MixC Luohu that have duly registered for tax refund eligibility upon departure.

　　II. Pilot Model

　　Overseas travelers may, at their discretion, opt for the facilitation model, which operates on the basis of the existing tax refund procedures upon departure.

　　A. Unified Post-Purchase Packaging by Stores

　　Upon purchasing tax-refundable goods at pilot stores, overseas travelers will have their items packaged by the store in standardized, sealed bags, with each bag corresponding to one tax refund application form, i.e., “One Receipt, One Sealed Package.”

　　B. Swift Customs Verification upon Departure

　　When overseas travelers depart from ports offering tax refund services upon departure, the customs will inspect the integrity of their sealed bags and, upon confirmation, expedite clearance in accordance with relevant regulations, thereby enhancing verification efficiency.

　　III. Relevant Matters

　　A. Stores outside the pilot scope in Shenzhen shall continue with the existing packaging model for tax-refundable goods. Unauthorized adoption of the new process is prohibited.

　　B. Sealed packaging bags shall be provided free of charge by stores, with no additional fees levied.

　　C. In the event of damage to the sealed packaging bags due to force majeure during carry-on or checked luggage transportation, the “One Receipt, One Sealed Package” facilitation model will not be applicable.

　　D. Matters not covered in this announcement shall be governed by the provisions of the Announcement of the Ministry of Finance on Implementing the Tax Refund Policy for Purchases Made by Overseas Travelers upon Departure (Announcement No. 3 [2015], Ministry of Finance) and other relevant regulations.

　　We highly appreciate your support and cooperation for the tax refund procedures upon departure and welcome your valuable feedback.

　　This announcement shall take effect from the date of issuance.

　　Hereby announced.

Finance Bureau of Shenzhen Municipality

Commerce Bureau of Shenzhen Municipality

Shenzhen Customs District P.R.China

Shenzhen Tax Service, State Taxation Administration

April 27, 2025