The “China Haul” 2026 Playbook: What to Buy, Where, and How to Get It Home

2026-10-21 Import-Export Clearance / 进出口清关, Living Guide / 来华生活指南

• “China haul” has become an operational shopping channel: in January–July 2026 overseas visitors spent RMB 263.6 billion in China, up 27.8% year on year, and the number claiming departure tax refunds more than tripled. In the first half of 2026 alone, refund visitors were up 366% year on year, with refunded sales and refund amounts up 69%.
  “中国购物开箱”已成为可运营的购物通道：2026 年 1 至 7 月，境外人员在华消费 2636 亿元，同比增长 27.8%，办理离境退税的境外旅客数量同比增长三倍以上；仅 2026 年上半年，办理退税人数同比增长 366%，退税商品销售额与退税额同比增长 69%。

• The refund desk is now inside the mall, not just at the airport: China has about 16,000 refund shops and more than 8,000 shops offering instant refunds. Shanghai runs 25 city-level payout points plus 17 mall-based counters, Shenzhen has 14 payout points and over 1,000 instant-refund shops, and Beijing offers city-wide handling at any payout point.
  退税台已经从机场搬进商场：全国退税商店约 1.6 万家，提供”即买即退”的商店超 8000 家。上海布局 25 个全市退付点加 17 个商圈集中退付点，深圳有 14 个集中退付点、超 1000 家”即买即退”商店，北京实行”全城退税、一点通办”。

• Three formats coexist: an instant-refund shop that pays on the spot against a credit-card pre-authorisation, a mall or district payout counter that serves any shop in the area, and port counters or self-service machines at departure.
  三种形态并存：店内现场办理的”即买即退”商店、服务商圈内任意门店的集中退付点，以及离境口岸的退付柜台与自助机。

• Instant refunds are an advance, not a final payment: the visitor signs an agreement, blocks the amount on a credit card, receives RMB equal to the refund on the spot, and must still clear customs and leave within 28 days — otherwise the pre-authorisation is collected.
  “即买即退”是先付后退，不是最终结算：旅客签署协议、办理信用卡预授权、现场领取与退税款等额的人民币，仍须在 28 天内经海关验核并离境，否则预授权将被扣回。

• A refund needs four conditions at once: a designated refund shop, RMB 200 spent in the same shop on the same day, unused goods, and departure within 90 days with the goods carried or checked in by the buyer.
  退税须同时满足四个条件：在指定退税商店购物、同日同店消费满 200 元、物品尚未启用、且在 90 天内由本人随身携带或随行托运出境。

• Carrying goods out and shipping them out are different legal routes: personal postal articles are capped at RMB 800 per parcel to Hong Kong, Macao and Taiwan and RMB 1,000 elsewhere, while parcels under codes 9610, 9710 or 9810 clear as cross-border e-commerce exports.
  随身携带与寄递出境是两条不同的法律通道：个人邮递物品寄往港澳台每次限值 800 元、寄往其他国家和地区 1000 元；按 9610、9710 或 9810 代码申报的包裹则按跨境电子商务出口清关。

• Counterfeits are the biggest avoidable risk: under Article 31 of the Customs IPR Protection Regulation, personal items exceeding self-use and reasonable quantities that infringe IP rights are handled as infringing goods.
  仿冒品是最大的可避免风险：依据《知识产权海关保护条例》第三十一条，超出自用合理数量且侵权的个人携带或邮寄物品，按侵权货物处理。

• Cross-region recognition has limits: the 28-day window does not mean any port will do — instant refunds are portable only across regions and ports that have implemented mutual recognition, so confirm the departure point before relying on it.
  异地互认有范围：28 天期限并不意味着任意口岸都能办——”即买即退”的可携带性只覆盖已实现互认的地区与口岸，出发前先确认离境点。

The “China Haul” 2026 Playbook: What to Buy, Where, and How to Get It Home | 2026 年”中国购物开箱”实操手册：买什么、在哪买、怎么带回去

Overview

“China haul” began as a video format: a creator opens a box of goods bought in China and walks viewers through each item. In 2026 it is something more concrete — a shopping route with its own policy infrastructure, logistics options and compliance tripwires.

What changed most visibly this year is where the refund happens. Until recently, the tax refund was an airport ritual: queue at a counter, hand over forms, wait for a card credit weeks later. That model is being replaced. Refund counters now sit inside mainstream shopping malls and pedestrian districts, and in many stores the money arrives before the visitor leaves the till.

This piece looks at the route from the buyer’s side: what is selling, where the four main types of venue sit, how the mall-based refund counters actually work, the two very different ways of getting goods out of China, and the checks worth running before payment. Visa-free entry and the legal basis of the refund were covered in an earlier article in this series and appear here only as inputs to the buying decision.

Three layers of policy underneath

Entry first. In the first half of 2026, foreign arrivals reached 22.914 million, up 20.4% year on year, of which 17.815 million entered visa-free — 77.7% of the total.

Spending moved faster than arrivals. At its press conference on 3 September 2026, the Ministry of Commerce reported that overseas visitors spent RMB 263.6 billion in China in January–July 2026, up 27.8%, and that the number completing departure tax refunds had more than tripled. For the first half of the year, the State Taxation Administration put refund visitor growth at 366%, with refunded sales and refund amounts up 69%. For the whole of 2025, national refund sales had already nearly doubled, a single year roughly equal to the previous decade combined, with 270,000 visitors claiming refunds — three times the prior year.

Exit rules were rebuilt by the six-department notice of 12 May 2026 (Shang Xiao Fei Fa No. 74 of 2026), the package widely called “version 2.0”. From 1 July 2026, applications below RMB 10,000 are randomly inspected at a set proportion rather than checked one by one, while those at or above RMB 10,000 are still verified individually; customs and refund agencies may confirm applications and invoices online, ending the paper requirement; instant refunds became mutually recognised across regions; and the departure window for instant-refund purchases was standardised at 28 days. Beijing’s refund application volume rose 225% year on year in the first month of the new rules.

Retail capacity grew alongside. A five-department notice added one arrival duty-free shop at each of 41 ports, and city-centre duty-free stores spread to more cities — including a 2,087-square-metre Xiamen shop that runs duty-free, duty-paid and tax-refund counters under a “one order, one package, one code” model, letting departing visitors clear customs without repacking.

The refund desk inside the mall

This is the part overseas buyers most often miss, and it is where the system has changed fastest.

Scale. China now has about 16,000 departure refund shops, roughly four times the number at the end of 2024 and up from 14,000 in May 2026. More than 8,000 of them offer instant refunds, a figure that grew by over 100% in the first year after the service was rolled out nationwide. In the year to April 2026, the number of people using instant refunds rose 12.96 times and instant-refund sales rose 9.35 times.

Three formats, and they are not interchangeable.

The first is the instant-refund shop. The store itself is authorised to pay. The visitor signs an agreement, a credit-card pre-authorisation is taken for the refund amount, and the shop hands over RMB equal to the refund on the spot. No airport queue for the money, though customs verification is still required at departure.

The second is the mall or district payout counter — the “direct refund point” now common in larger shopping centres. It serves shoppers who bought from any refund shop in the area, and it is what makes a multi-store shopping day workable: buy in three shops, settle once, walk out with the cash. Shanghai has built a network of 25 city-level payout points plus 17 mall-based counters plus single-store counters; Shenzhen operates 14 payout points alongside 862 payout-enabled shops, covering core commercial districts, scenic areas and transport hubs; Beijing runs a “city-wide refund, settle anywhere” model that lets a visitor shop in any refund store and settle at the nearest payout point, with each transaction taking under two minutes.

The third is the port counter or self-service machine. Shenzhen has self-service refund machines at all six of its ports, supporting 14 languages and completing a transaction in about two minutes; Shanghai has deployed intelligent verification terminals at Pudong airport that can pull invoice data online, so a forgotten paper form no longer means a trip back to the shop.

Payout channels have widened too. Cash remains available up to RMB 20,000 per refund, with amounts above that transferred by bank. Card refunds run on international networks including Visa, third-party wallets including AlipayHK and WeChat Pay are accepted, and Shenzhen pioneered a card-format digital RMB hardware wallet that works without a network and can be spent again inside China — a detail that matters more than it sounds, since refunded RMB is easiest to use before departure.

What it takes at the counter. A valid passport or other accepted travel document showing the last entry date; a same-day, same-shop purchase of at least RMB 200; goods that have not been used; and a VAT ordinary invoice, paper or electronic, from which the shop issues the refund application form. The 183-day rule matters as well: the refund scheme is for visitors whose continuous stay in China does not exceed 183 days.

The part people forget. Instant refunds are an advance. The visitor commits to leaving within the stated window — 28 days under the 2.0 rules — and to having the goods verified by customs on the way out. Missing the window or failing verification means the pre-authorisation is collected, and the visitor has effectively borrowed money at an unfavourable exchange rate. Where the goods are checked in rather than carried, keep them accessible until after verification.

Five reminders that protect the refund

Keep the passport on you. The counter needs a valid identity document that shows the last entry date; a photograph of the passport page will not do. The scheme applies to visitors whose continuous stay in China does not exceed 183 days.

Buy it, do not use it. Goods must still be unused when they leave. Cutting tags, activating a device or wearing an item can turn a valid refund into a failed verification.

Verify before you check the bag. Where goods go into the hold, keep them accessible until customs has verified the application. A bag already checked in cannot be inspected.

Mutual recognition has a map. The 2.0 rules made instant refunds portable, but only across regions and ports that have implemented mutual recognition. Beijing-Tianjin-Hebei, Hunan, Fujian (including Xiamen), Guangdong (including Shenzhen), Guangxi and Hainan, and Sichuan, Chongqing and Yunnan are among the groups that have done so. Confirm the departure point before you count on it.

11% is a rate, not a payout. The rate is 11% on goods at 13% VAT and 8% on goods at 9% VAT, and the agency deducts a handling fee, so the amount received is lower. Cash refunds are capped at RMB 20,000 per application; anything above that goes by bank transfer.

Also worth knowing: duty-free goods, items on the prohibited and restricted lists, and goods a shop sells under VAT exemption fall outside the scheme, so not everything on a refund shop’s shelf qualifies.

What sells, and what travels badly

The mix has shifted. Tea, silk and handicrafts still sell, but haul content is driven by folding-screen phones, drones, smart hardware, accessories, domestic beauty brands, design-led homeware and licensed plush toys. Shorter supply-chain cycles put new form factors on shelves sooner, SKU density makes browsing the attraction, and a continuous price band lets buyers assemble a box across many budgets.

The corollary is unglamorous: the most photogenic item is often the worst to ship. Large electronics, lithium batteries, aerosols, liquids and fragile ceramics carry either carrier restrictions or breakage risk that eats the price advantage.

Where to buy: four kinds of venue

Refund shops. Department stores and brand flagships displaying the refund-shop logo can issue an application form. This is the only venue type where the 11% or 8% rate applies, and where after-sales support is most reliable.

Specialist markets. Yiwu International Trade City for small commodities, Huaqiangbei in Shenzhen for electronics, Xiushui Street in Beijing, Nanjing Road in Shanghai, the garment and luggage clusters in Guangzhou. Volume pricing lives here, and so do minimum order quantities, grade differences and authenticity questions. Huaqiangbei alone now hosts 197 refund shops, including flagship stores of Xiaomi, OPPO, DJI and Suning, which is why the district has become a first stop for electronics buyers. Ask for a proper invoice; a receipt book is not one.

City-centre duty-free shops. Buy in town, collect at the port. The duty-free portion is limited to travellers departing a designated port within 60 days, so fix the itinerary first.

Online platforms. Taobao, JD.com, Pinduoduo, 1688 and Xiaohongshu suit price-checking before a trip and reordering afterwards. Foreign cards are now widely accepted via Alipay and WeChat Pay.

Two routes home, and why the distinction matters

The distinction that catches people out: a parcel declared under 9610 (retail export), 9710 (B2B direct export) or 9810 (overseas warehouse) clears as trade, not as a personal item; a parcel consolidated by a forwarder for an individual buyer is a personal postal article and is subject to the caps above. Splitting an order across several boxes does not change what the goods are — customs reads the contents, not the box count.

One threshold is worth memorising: where the duty payable on a personal postal article is RMB 50 or less, customs waives it. For low-value parcels that often means no duty at all, which is why one consolidated shipment and several small ones can land very differently.

Seven checks before you pay

1. Work out landed cost. Price, minus refund, plus freight, destination duty and VAT, plus clearance fees. On bulky goods the refund rarely closes the gap.
2. Confirm refund conditions. Designated shop, RMB 200 same shop same day, unused goods, departure within 90 days with the goods carried or checked in. Instant refunds need a card pre-authorisation and must complete within 28 days.
3. Stay away from counterfeits. Over-quantity infringing personal items are treated as infringing goods — detention, investigation, forfeiture. “For personal use” stops being a defence once volume looks commercial.
4. Respect the postal caps. RMB 800 to Hong Kong, Macao and Taiwan, RMB 1,000 elsewhere per parcel. A single indivisible item above the cap may still clear as a personal item if customs accepts it as self-use — a judgement call, not a right.
5. Check power and certification. 220V/50Hz with Chinese-standard plugs. The CCC mark is a Chinese market-access requirement, not a CE, UL or FCC equivalent, and an overseas insurer or customs authority may ask.
6. Plan around batteries and liquids. Dangerous-goods rules differ between air, sea and road. Declare contents accurately — mis-declared batteries are the most common cause of a whole parcel being held.
7. Keep both documents. The VAT ordinary invoice and the refund application form are the only evidence base if a refund is queried or a return is needed. Photograph both before departure — and if you take the instant refund, diarise the 28-day deadline.

If something goes wrong

For business sellers the return leg got cheaper. Announcement No. 16 of 2026, issued by the Ministry of Finance, the General Administration of Customs and the State Taxation Administration, exempts goods exported under 1210, 9610, 9710 and 9810 between 1 January 2026 and 31 December 2027 that are returned in original condition within six months for slow sales or returns from import duty, import VAT and consumption tax, with export duty refundable. Food is excluded.

For individual buyers the return leg remains weak. A refused, damaged or returned parcel generally goes back to the sender at the buyer’s cost, and whether the payment is refunded depends more on platform rules than on any statutory right. That asymmetry is the strongest argument for carrying high-value items and reserving post or consolidation for low-value goods.

For brands and retailers

Register as a refund shop. Conditions are active VAT general-taxpayer status, a tax-credit rating of A, B or M, the refund management system installed, and separate ledgers for refund goods. Filing with the competent tax authority is free, and the tax authority completes filings within five working days.

Support instant refunds, and join a mall-based payout point where one exists. The 28-day window and cross-region recognition let a visitor buy in one city and leave from another, which is exactly the pattern of a multi-city itinerary.

Accept foreign cards and sign in several languages at the point of sale — the difference between a browser and a buyer. Multilingual refund maps and electronic guides are already common in major cities and are worth joining.

Pair the storefront with an export channel. Code 9810 lets exporters claim export tax refunds after departure and reconcile against actual sales later, shortening the cash cycle on stock that has left China but not yet sold.

Then state the warranty scope plainly. “Global warranty” and “mainland China warranty” are different products, and overseas buyers check before they pay.

Related reading

• Inbound travel and departure tax refunds: the September 2026 facilitation update.
• Cross-border e-commerce retail import into China: bonded stock and direct purchase.
• Customs IPR protection: filing, ex officio detention and the self-use boundary.

Sources

• Ministry of Commerce and five other departments, Notice on Further Optimising Departure Tax Refund Measures (Shang Xiao Fei Fa No. 74 of 2026): https://www.gov.cn/zhengce/zhengceku/202605/content_7069242.htm
• State Taxation Administration, network size and refund statistics (about 16,000 refund shops, four times the level at the start of 2025): https://www.chinatax.gov.cn/chinatax/n810219/n810724/c5251837/content.html
• State Taxation Administration, “Refund 2.0 sparks a new wave of shopping in China” (Beijing, Shanghai and Shenzhen networks; 225% growth in Beijing): https://www.chinatax.gov.cn/chinatax/n810219/n810780/c5251682/content.html
• State Taxation Administration, Shenzhen’s refund upgrade (14 payout points, 862 payout shops, Huaqiangbei’s 197 refund shops, digital RMB hardware wallet): https://www.chinatax.gov.cn/chinatax/n810219/n810739/c5250138/content.html
• Liaoning Provincial Tax Service republishing Guangming Daily, one year of nationwide instant refunds (over 8,000 shops, 12.96x visitor growth): https://liaoning.chinatax.gov.cn/art/2026/4/30/art_8350_166094.html
• People’s Daily, refund network and remaining gaps (14,000 shops as of May 2026, four times end-2024): https://finance.people.com.cn/n1/2026/0811/c1004-40777199.html
• Hunan Provincial Tax Service: refund conditions, RMB 200 threshold, 90-day and 183-day rules, 11%/8% rates: https://hunan.chinatax.gov.cn/zjj/show/20260402050425
• Urumqi Customs, Introduction to inbound and outbound postal articles (RMB 800 / 1,000 / 2,000 caps, RMB 50 waiver): http://urumqi.customs.gov.cn/hangzhou_customs/575648/6010987/6011012/
• Shenzhen Customs, administrative compulsory measures — IPR detention, Article 31 on personal items: http://gdfs.customs.gov.cn/shenzhen_customs/2017-12/29/article_2026060505552211223.html
• Ministry of Finance, GACC and STA, Announcement No. 16 of 2026 on returned cross-border e-commerce exports: https://www.gov.cn/lianbo/202602/content_7057577.htm
• Ningbo Customs, Q&A on new forms of foreign trade (code 9810, refund upon departure): http://ningbo.customs.gov.cn/ningbo_customs/2026-10/15/article_2026101510440437699.html
• Xiamen Municipal Bureau of Commerce, “China Haul” gains traction in Xiamen (one-order-one-package-one-code refunds): https://swj.xm.gov.cn/jmzx/xwdt/202610/t20261016_3021563.htm

2026 年”中国购物开箱”实操手册：买什么、在哪买、怎么带回去

概述

“中国购物开箱”最初是一种视频形式：创作者打开一箱在中国购买的商品，逐件讲给观众。到 2026 年，它已经变成更具体的东西——一条购物路线，有自己的政策配套、物流选项，也有一套合规暗礁。

今年最明显的变化发生在”退”这一步。过去退税是机场的仪式：排队、交单、等几周后卡上到账。这套模式正在被替换——退税台搬进了主流商场和步行街，很多店里钱在顾客离开收银台之前就到手了。

本文从买家视角拆解这条路线：什么品类在卖、四类零售场所各在什么位置、商场里的退税台究竟怎么用、把商品带出中国的两种截然不同的方式，以及付款前值得逐项核对的检查点。免签入境与退税的法律依据已在本系列此前一篇文章中专述，此处只作为购物决策的输入条件。

托在下面的三层政策

入境端拓宽了入口。2026 年上半年，入境外国人达 2291.4 万人次，同比增长 20.4%，其中免签入境 1781.5 万人次，占入境外国人总数的 77.7%。

消费端的数字跑得比客流更快。商务部在 2026 年 9 月 3 日的例行新闻发布会上介绍，1 至 7 月境外人员在华消费 2636 亿元，同比增长 27.8%，办理离境退税的境外旅客数量同比增长三倍以上。国家税务总局的口径是：2026 年上半年办理退税人数同比增长 366%，退税商品销售额与退税额同比增长 69%。放到更长周期看，2025 年全国离境退税销售额已接近翻倍，一年规模约相当于此前十年之和，办理退税人数达 27 万人、同比增长三倍。

出境端规则被重写。2026 年 5 月 12 日六部门印发的通知（商消费发 2026 年第 74 号）被普遍称为”2.0 版”。自 7 月 1 日起：1 万元以下的退税申请单由逐单验核改为按比例随机抽检，1 万元及以上仍逐单验核；海关与退税代理机构可线上确认申请单与发票，纸质单据不再是硬性要求；”即买即退”实现异地互认；”即买即退”的离境期限统一为 28 天。新政落地首月，北京离境退税申请单开具量同比增长 225%。

零售载体同步扩容。五部门通知在 41 个口岸各新设 1 家进境免税店，市内免税店在更多城市落地；厦门一家 2087 平方米的门店把免税、有税、退税三种业态放在一起，采用”一单一包一码”模式，出境无需拆封即可通关。

商场里的退税台

这是境外买家最容易忽略、也是变化最快的一块。

规模。 全国离境退税商店现约 1.6 万家，约为 2024 年底的四倍；2026 年 5 月时为 1.4 万家。其中提供”即买即退”的商店超过 8000 家，在该服务全国推广一年间增幅超过 100%。截至 2026 年 4 月的一年里，使用”即买即退”的人数增长 12.96 倍，退税销售额增长 9.35 倍。

三种形态，彼此不能互相替代。

第一种是”即买即退”商店。店铺本身获授权直接付款：旅客签署协议书、就退税款办理信用卡预授权，店里当场支付与退税款等额的人民币。钱不用在机场排队等，但离境时仍须经海关验核。

第二种是商场或商圈的集中退付点，也就是现在大商场里常见的”直接退税点”。它服务在该区域内任意退税商店购物的旅客，也正是”一天逛三家店”能成立的原因：三家店买东西，到一个点一次结清，拿着现金出门。上海建起了”25 个全市退付点 + 17 个商圈集中退付点 + 若干单店退付点”的服务网络；深圳有 14 个集中退付点、862 个退付商店，覆盖核心商圈、景区与交通枢纽；北京实行”全城退税、一点通办”，在任意退税商店购物后可到就近的集中退付点办理，单笔两分钟以内办结。

第三种是口岸退付柜台与自助机。深圳在六大口岸全部布设离境退税自助服务机，支持 14 种主流语言，单笔约两分钟办结；上海在浦东机场投用新一代智能验核终端，可在线调取发票信息，忘带纸质单据也不必折返门店。

退付渠道也在变宽。 现金退税单笔上限 2 万元，超过部分通过银行转账；银行卡渠道覆盖包括 VISA 在内的国际卡组织，支付宝香港、微信支付等第三方渠道可用；深圳还首创卡片式数字人民币硬钱包，无网也能用，可在境内继续消费、乘坐公共交通——这一点比听上去更重要，因为退回来的人民币在离境前花掉最划算。

到柜台需要带什么。 本人有效护照或其他被认可的旅行证件（须能确定最后入境日期）；同日同店满 200 元的购物；尚未启用的商品；以及增值税普通发票（纸质或电子），商店据此开具退税申请单。还有一条容易被忽略：退税政策面向境内连续居住不超过 183 天的境外旅客。

最容易忘的一步。 “即买即退”是先付后退。旅客承诺在规定期限内离境（2.0 版统一为 28 天），并在出境时接受海关对商品的验核。逾期未离境或验核不通过，预授权会被扣回，相当于按不利汇率借了一笔钱。商品若走托运，务必留到验核之后再交运。

五条能保住退税的提醒

护照要随身。 柜台需要能显示最后入境日期的有效身份证件，护照页照片不行。该政策适用于境内连续居住不超过 183 天的境外旅客。

买了就别急着用。 物品出境时须处于未启用状态。剪吊牌、激活设备、直接穿戴，都可能把一笔有效退税变成验核失败。

先验核，再托运。 商品要放进行李托运的，务必留到海关完成验核之后再交运。已经托运上机的箱子无法查验。

互认是有范围的。 2.0 版让”即买即退”可以带走，但只在已实现互认的地区与口岸之间生效。京津冀，湖南、福建（含厦门）、广东（含深圳）、广西、海南五个省区，以及四川、重庆、云南等地已先后实现跨省市互认。指望它之前，先确认自己的离境口岸在不在圈内。

11% 是退税率，不是到手比例。 适用 13% 增值税率的商品退税率为 11%，适用 9% 的为 8%，退税代理机构还要扣一笔手续费，实际到手会低一些。现金退税每单上限 2 万元，超出部分通过银行转账。

还有一点要知道：免税商品、《禁止限制进出境物品表》所列物品，以及退税商店按增值税免税政策销售的商品，都不在退税范围内——退税商店货架上的东西，并非件件可退。

什么品类在卖，什么品类寄不动

商品结构已明确转移。茶叶、丝绸、手工艺品仍有销路，但带动开箱内容的是折叠屏手机、无人机、智能硬件、消费电子配件、国货美妆、设计感家居和有授权的毛绒潮玩。供应链迭代快，新形态更早上架；单品密度高，挑选本身构成吸引力；价格带连续，买家可在很宽区间内装成一箱。

由此得出的建议并不浪漫：镜头里最出片的那一件，往往最不适合寄递。大件电子、含锂电池产品、气雾剂、液体、易碎陶瓷，要么受承运限制，要么破损风险会吃掉价格优势。

在哪买：四类场所

退税商店。 悬挂退税商店标识的百货商场与品牌旗舰店可开具退税申请单。这是唯一适用 11% 或 8% 退税率的场所类型，也是售后最可依赖的地方。

特色市场。 义乌国际商贸城做小商品，深圳华强北做电子，北京秀水街、上海南京路，以及广州的服装箱包商圈。走量的价格在这里，起订量、等级差异、真伪问题也在这里。华强北商圈退税商店已增至 197 家，涵盖小米、OPPO、大疆、顺电等消费电子旗舰门店，这也是它成为电子类买家第一站的原因。记得索要正规发票——收据本不是发票。

市内免税店。 市内购买、口岸提货。免税部分限于 60 天内从指定口岸出境的中外旅客，行程须先定下来。

线上平台。 淘宝、京东、拼多多、1688、小红书，适合行前比价与事后补单。境外银行卡已可通过支付宝、微信支付广泛受理。

两条出境通道，以及为什么要分清

最容易踩错的地方在这里：按 9610（零售出口）、9710（企业对企业直接出口）或 9810（出口海外仓）申报的包裹按贸易方式清关，不按个人物品清关；由货代替个人买家合包的包裹属于个人邮递物品，受上述限值约束。把一个订单拆成几个箱子，并不改变物品性质——海关看的是箱内装了什么，不是箱子有几个。

还有一个门槛值得记住：个人邮递进境物品应征进口税税额在 50 元及以下的，海关予以免征。对低价值包裹，这往往意味着完全不用缴税——一次性合包与分成多次小包，结果可能落在完全不同的位置。

付款前的七项检查

1. 算落地成本。 商品价减退税，加运费、目的地关税与增值税、清关服务费。对体积大的商品，退税很少能填平差额。
2. 确认退税条件。 指定商店、同日同店满 200 元、物品未启用、90 天内由本人随身携带或随行托运；选”即买即退”还需信用卡预授权并在 28 天内办结。
3. 远离仿冒品。 超出自用合理数量的侵权个人物品按侵权货物处理：扣留、调查、没收。数量一旦像商业用途，”自己用”就不再是安全垫。
4. 守住邮递限值。 寄往港澳台 800 元、其他国家和地区 1000 元。超限值的不可分割单件，经海关审核确属自用的仍可按个人物品办理，但那是判断，不是权利。
5. 核对电压与认证。 220 伏/50 赫兹、国标插头。CCC 标志是境内销售的市场准入要求，不等同于 CE、UL 或 FCC。
6. 围绕电池与液体做计划。 航空、海运、陆运的危险品规则各不相同。如实申报内容物——错误申报含电池货物，是一整票包裹被扣留最常见的原因。
7. 两份单据都留。 增值税普通发票与退税申请单，是退税被质疑或需要退货时唯一的证据基础。出发前都拍照留存；选了”即买即退”的，把 28 天期限记进日程。

出了问题怎么办

对企业卖家，退货这一程变便宜了。财政部、海关总署、税务总局公告（2026 年第 16 号）明确：2026 年 1 月 1 日至 2027 年 12 月 31 日期间在 1210、9610、9710、9810 代码项下申报出口、自出口之日起 6 个月内因滞销或退货原状退运进境的商品（不含食品），免征进口关税和进口环节增值税、消费税，已征出口关税准予退还。

对个人买家，退货仍是薄弱环节。包裹被拒收、破损或退回，通常原路返给寄件人、费用由买家承担；货款能否退回，更多取决于平台规则而非某项法定权利。这种不对称，是把高价值商品放在人肉携带、把寄递留给低值品类的最大理由。

对品牌与零售商意味着什么

备案成为退税商店。 条件是增值税一般纳税人资格、纳税信用 A、B 或 M 级、安装并使用退税管理系统、单独设置销售明细账。向主管税务机关备案即可，不收费，材料齐全的五个工作日内办结。

支持”即买即退”，并接入已有的商圈集中退付点。28 天期限加跨区域互认，旅客可甲城买、乙城走，正好匹配多城行程。

受理境外银行卡、提供多语种标识。 这是”逛一逛”与”下单”之间的差别。多语种退税电子地图与导引已在一线城市铺开，值得接入。

把门店与出口通道配对。 9810 出口海外仓允许企业在货物报关离境后即申报出口退（免）税，再按实际销售核算，缩短”货已出境、尚未售出”期间的现金流占用。

最后，把保修范围写清楚。”全球联保”与”中国大陆保修”是两个不同的产品，境外买家下单前越来越会核对。

相关阅读

• 入境旅游与离境退税：2026 年 9 月便利化更新。
• 跨境电商零售进口入华：保税备货与直购进口两种模式。
• 知识产权海关保护：备案、依职权扣留与自用边界。

来源

• 商务部等六部门《关于加力优化离境退税措施扩大入境消费的通知》（商消费发 2026 年第 74 号）：https://www.gov.cn/zhengce/zhengceku/202605/content_7069242.htm
• 国家税务总局：全国离境退税商店约 1.6 万家，为 2025 年初的四倍多：https://www.chinatax.gov.cn/chinatax/n810219/n810724/c5251837/content.html
• 国家税务总局《离境退税 2.0 催生”购在中国”新热潮》（北京、上海、深圳退付网络；北京开单量同比增 225%）：https://www.chinatax.gov.cn/chinatax/n810219/n810780/c5251682/content.html
• 国家税务总局《深圳：离境退税便利升级 赋能城市新消费》（14 个集中退付点、862 个退付商店、华强北 197 家退税商店、数字人民币硬钱包）：https://www.chinatax.gov.cn/chinatax/n810219/n810739/c5250138/content.html
• 国家税务总局辽宁省税务局转《光明日报》：离境退税”即买即退”全面实施一周年（全国超 8000 家商店、办理人数增长 12.96 倍）：https://liaoning.chinatax.gov.cn/art/2026/4/30/art_8350_166094.html
• 人民网《以退税红利带动入境消费提质升级》（截至 2026 年 5 月退税商店 1.4 万家，为 2024 年底的四倍）：https://finance.people.com.cn/n1/2026/0811/c1004-40777199.html
• 国家税务总局湖南省税务局：退税条件、200 元起退点、90 天与 183 天规则、11%/8% 退税率：https://hunan.chinatax.gov.cn/zjj/show/20260402050425
• 乌鲁木齐海关《进出境邮递物品简介》（800／1000／2000 元限值、50 元免征）：http://urumqi.customs.gov.cn/hangzhou_customs/575648/6010987/6011012/
• 深圳海关《行政强制》：知识产权侵权嫌疑货物、物品扣留，含第三十一条关于个人物品的规定：http://gdfs.customs.gov.cn/shenzhen_customs/2017-12/29/article_2026060505552211223.html
• 财政部、海关总署、税务总局《关于跨境电子商务出口退运商品税收优惠政策的公告》（2026 年第 16 号）：https://www.gov.cn/lianbo/202602/content_7057577.htm
• 宁波海关《外贸新业态海关相关热点问答》（9810 出口海外仓、离境即退税）：http://ningbo.customs.gov.cn/ningbo_customs/2026-10/15/article_2026101510440437699.html
• 厦门市商务局《”China Haul”火了！外国人来厦门，爱上”买买买”！》（市内免税店、一单一包一码）：https://swj.xm.gov.cn/jmzx/xwdt/202610/t20261016_3021563.htm