Starting from January 1, 2026, Shanxi Province and Qinghai Province will implement a tax refund policy for overseas tourists leaving the country after shopping

The people's governments of Shanxi Province and Qinghai Province have applied to the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation for filing their implementation plans for the tax refund policy for overseas tourists' shopping departure, in accordance with relevant regulations such as the "Announcement of the Ministry of Finance on Implementing the Tax Refund Policy for Overseas Tourists' Shopping Departure" (Announcement No. 3 of 2015), the "Announcement of the General Administration of Customs on Customs Supervision Regulations for Overseas Tourists' Shopping Departure Tax Refund Business" (Announcement No. 25 of 2015), and the "Announcement of the State Administration of Taxation on Amending the Management Measures for Tax Refunds for Overseas Tourists' Shopping Departure (Trial)" (Announcement No. 11 of 2025). After review, they have been filed.

Starting from January 1, 2026, Shanxi Province and Qinghai Province will implement the policy of tax refund for overseas tourists leaving the country for shopping in accordance with relevant regulations.