How is the departure tax refund process regulated?
深圳离境退税流程明确：境外旅客购物需获申请单及发票，离境时海关核验盖章。标准流程在隔离区退税；“即买即退”需信用卡预授权担保，先领退款，离境核验后解除担保，否则扣回。
要点速览
- 适用对象
- 在深圳市指定退税商店购买退税物品的境外旅客。
- 主要内容
- 规定标准离境退税及“即买即退”两种流程。核心环节包括：购物获取申请单和发票、离境口岸海关查验物品及证件并签章、退税代理机构办理退税或核销预授权。
- 注意要点
- 有效身份证件包括护照、港澳/台湾居民来往内地通行证等能证明最后入境日期的证件。“即买即退”若离境核验不通过，代理机构将通过预授权扣回已垫付款项。
政策原文
How is the departure tax refund process regulated?
(I) Standard Departure Tax Refund Process
1.Purchase of tax-refundable items
After purchasing tax-refundable items at a tax refund store and intending to apply for a tax refund, an overseas visitor shall obtain an Overseas Visitors
’
Shopping Departure Tax Refund Application Form and a sales invoice from the tax refund store.
2.Customs verification and confirmation
When departing from the departure port, the overseas visitor shall voluntarily declare to and accept supervision by the customs by presenting the tax-refundable items, the Overseas Visitors
’
Shopping Departure Tax Refund Application Form, the sales invoice for the tax-refundable items, and their valid identity document.
Valid identity documents include passports, Mainland Travel Permits for Hong Kong and Macao Residents, Mainland Travel Permits for Taiwan Residents, and other documents that indicate or can capture the overseas visitor
’
s last entry date.
Upon successful verification, the customs shall stamp and sign the Overseas Visitors
’
Shopping Departure Tax Refund Application Form.
3.Tax refund by the refund agent
Departure tax refunds shall be processed centrally by tax refund agents located in the restricted area of the departure port.
Overseas visitors shall apply for value-added tax (VAT) refund with the tax refund agent by presenting their valid identity document (such as a passport), the customs-stamped Overseas Visitors
’
Shopping Departure Tax Refund Application Form, and the sales invoice for the tax-refundable items.
(II)
“
Buy Now, Refund Now
”
Service Process
1.Purchase of tax-refundable items
After purchasing tax-refundable items at a tax refund store that provides the
“
Buy Now, Refund Now
”
service and intending to apply for a tax refund, an overseas visitor shall obtain an Overseas Visitors
’
Shopping Departure Tax Refund Application Form and a sales invoice from the tax refund store.
2.Pre-authorization guarantee and commitment
To use the
“
Buy Now, Refund Now
”
service, the visitor shall provide a credit card for pre-authorization guarantee, sign a statement of informed consent, and receive an advance payment equivalent to the tax refund amount on site.
3.Customs verification and confirmation
When departing from the departure port, the overseas visitor shall voluntarily declare to and accept supervision by the customs by presenting the tax-refundable items, the Overseas Visitors
’
Shopping Departure Tax Refund Application Form, the sales invoice for the tax-refundable items, and their valid identity document.
Upon successful verification, the customs shall stamp and sign the Overseas Visitors
’
Shopping Departure Tax Refund Application Form.
4.Verification by the refund agent
The overseas visitor shall submit the above documents to the tax refund agent in the restricted area of the departure port for confirmation.
If verified correctly, the pre-authorization guarantee shall be released;
if the relevant requirements are not satisfied, the refund agent shall recover the advance payment via the pre-authorization.
附件：
相关链接：
常见问题
深圳离境退税需要带哪些证件和材料？
需携带退税物品、《境外旅客购物离境退税申请单》、销售发票以及有效身份证件（如护照、回乡证、台胞证等）。
什么是离境退税“即买即退”服务？
指旅客在指定商店购物时，提供信用卡预授权担保并签署知情同意书后，可现场提前领取等额退税款。离境时需经海关和代理机构核验，核验通过则解除预授权，不通过则扣回款项。
离境退税是在哪里办理？
标准流程在离境口岸隔离区内的退税代理机构办理；“即买即退”需在离境口岸隔离区内提交单据供代理机构最终核验。
海关验核盖章后还需要做什么？
持海关签章的申请单、发票及身份证件，向离境口岸隔离区内的退税代理机构申请办理增值税退税（标准流程）或进行最终核验（即买即退流程）。
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