Inbound Travel and Departure Tax Refunds in China: The September 2026 Facilitation Update

2026-09-20 Living Guide / 来华生活指南

• From 1 September 2026, China’s departure-tax-refund service moved from paper-based verification to online review: tax-refund shops can upload the foreign visitor’s identity document when issuing an “instant refund” application, and the agency at the point of purchase completes the review online, while the agency at the departure point verifies identity and finalises the refund.
  自2026年9月1日起，中国离境退税服务由”纸质核验”转向”线上审核”：退税商店开具”即买即退”申请单时可上传境外旅客有效身份证件，开单地代理机构在线完成资料审核，离境地代理机构核对身份并办结退税。

• As of September 2026, China applies unilateral visa-free entry to 50 countries and the 240-hour transit visa-free policy to 57 countries; the number of eligible ports for the 240-hour transit scheme has risen from 60 to 65, and Hainan’s 30-day visa-free entry now covers 61 countries.
  截至2026年9月，中国对50个国家实施单方面免签，对57个国家实施240小时过境免签；240小时过境免签适用口岸由60个增至65个，海南30天入境免签适用国家增至61个。

• On 20 August 2026, nationals of Kyrgyzstan and Viet Nam became eligible for the 240-hour transit visa-free policy and Hainan’s 30-day visa-free entry, raising the eligible country counts to 57 and 61 respectively.
  2026年8月20日起，吉尔吉斯斯坦、越南公民可适用240小时过境免签与海南30天入境免签政策，两项政策的适用国家分别增至57国与61国。

• Inbound travel is growing sharply: in the first half of 2026, foreign arrivals reached 22.914 million, up 20.4% year on year, of which visa-free entries were 17.815 million, up 30.6%; for January–August 2026, visa-free entries reached 23.72 million, 77.6% of all foreign arrivals, up 26.8%.
  入境游快速增长：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，同比增长30.6%；2026年1至8月免签入境2372万人次，占入境外国人的77.6%，同比增长26.8%。

• The business-traveller distinction matters: visa-free transit covers tourism, business, visits and family visits for up to 240 hours, but work, study and journalism still require an advance visa; the M (business) visa remains the route for longer or employment-related stays.
  商务人士需分清边界：免签过境覆盖旅游、商贸、访问、探亲等不超过240小时的短期活动，但工作、学习、新闻采访仍须提前办妥签证；M字（商务）签证仍是较长或涉就业停留的路径。

• Refund eligibility hinges on documentation: buy from designated refund shops, keep the tax-refund invoice and eligible goods intact, and meet the minimum-purchase and departure-window rules; “instant refund” returns the tax at purchase but still requires identity verification at departure.
  退税资格取决于凭证：在指定退税商店购物，保留退税发票与所购物品完好，并满足最低消费额与离境时限要求；”即买即退”在购物点返还税款，但离境时仍需核验身份。

• Practical readiness means preparing valid documents and a confirmed onward ticket, knowing the 240-hour and area limits, distinguishing visa-free from the M visa, planning the refund steps, and carrying a payment-and-transport checklist to avoid friction on arrival.
  境外访客的实务准备包括：备妥有效证件与确认联程客票、知晓240小时与区域限制、分清免签与M字签证、规划退税步骤，并携带支付与交通出行清单，以减少入境摩擦。

Inbound Travel and Departure Tax Refunds in China: The September 2026 Facilitation Update | 入境消费便利化：离境退税服务优化与免签政策扩容（2026年9月）/ Inbound Travel and Departure Tax Refunds in China

Overview

China’s inbound-travel facilitation moved to a higher gear in the second half of 2026 through two instruments. First, the departure-tax-refund service was optimised from 1 September 2026, shifting from paper-based verification to an online, data-driven review. Second, the visa-free landscape has widened, and as of September 2026 China applies unilateral visa-free entry to 50 countries and the 240-hour transit visa-free policy to 57 countries, with the transit-scheme port count raised to 65 and Hainan’s 30-day visa-free entry now covering 61 countries.

The direction is consistent with the broader effort to make China easier to visit for business and leisure. For foreign-invested enterprises, the benefit is lower friction for short trips — supplier meetings, inspections, trade fairs and client visits within the visa-free window — plus a smoother shopping-and-refund experience. This article focuses on the tax-refund optimisation, the current visa-free scope and port list, and a business-traveller readiness checklist, rather than on payment tools, which are covered elsewhere.

Departure tax refund: from paper to online

The notice on optimising departure-tax-refund services (document No. 37 of 2026, State Taxation Administration, in force from 1 September 2026) restructures processing from physical document checking to electronic information flowing online. Under the optimised model, the refund shop can issue an electronic application form and an electronic sales invoice for the refund goods. At the purchase stage, the shop may upload the foreign visitor’s valid identity document when issuing an “instant refund” (即买即退) application, and the agency at the point of purchase completes the refund document review online. At departure, the agency at the departure point verifies the visitor’s identity and finalises the refund. Where the system flags verification is needed, customs may conduct an online check using the identity document, the goods and the electronic data; where it indicates no verification is needed, customs need not check.

The notice also advances three supporting moves: paperless processing across the whole chain (application, invoice, review and settlement handled with electronic data, paper provided only on request); an optimised “instant refund” process supporting cross-location recognition so the refund is finalised at the departure point; and a pilot of tax-refund services for online shops. It also stresses risk control against fraudulent purchasing, smuggling and resale, with termination of a shop’s refund qualification where it participates in such conduct.

For a visiting business traveller, the effect is simpler: buy at a designated refund shop, keep the goods and the refund documents, and “instant refund” returns the tax at purchase while identity is still verified at departure. Confirm with the shop that it is authorised and that the purchase meets the minimum-amount and departure-window rules.

Visa-free scope as of September 2026

The visa-free landscape is best read as three layers. First, unilateral visa-free entry: as of September 2026, China applies it to 50 countries for short stays without a visa obtained in advance. Second, the 240-hour transit visa-free policy: it covers 57 countries; ordinary-passport holders with a confirmed interline ticket transiting to a third country or region may enter through any of 65 designated open ports — including Beijing and Shanghai — and stay up to 240 hours (10 days) within designated areas. The 20 August 2026 expansion added Kyrgyzstan and Viet Nam, taking the transit list to 57 and the Hainan list to 61. Third, Hainan’s 30-day visa-free entry: as of September 2026 it covers 61 countries, with entry through any open port of Hainan and stay up to 30 days within the province.

Across these schemes, eligible activities are tourism, business, visits and family visits. Work, study and news reporting still require an advance visa, and travellers who overstay or leave the designated areas must use the ordinary visa or residence-permit route.

The data behind the opening

Inbound traffic is growing strongly. Per the National Immigration Administration, in the first half of 2026 foreign arrivals reached 22.914 million, up 20.4% year on year; visa-free entries were 17.815 million, up 30.6%. For January–August 2026, border inspection authorities processed 499 million exits and entries, up 8.7%; foreign arrivals reached 61.287 million, up 19.5%; and visa-free entries reached 23.72 million, 77.6% of all foreign arrivals, up 26.8%.

The top ten source countries were the Republic of Korea, Russia, Malaysia, Viet Nam, Thailand, Singapore, the United States, Japan, Mongolia and Australia, together 62% of total foreign arrivals. In 2025, total spending by inbound tourists grew 39.2% year on year; and for January–July 2026, the number of foreign visitors processing departure tax refunds grew more than threefold year on year. These figures explain the investment in smoother ports, more refund shops and faster clearance.

Supporting services on the ground

Several measures make the facilitation tangible. Port clearance is being sped up — Beijing has basically achieved 30-minute rapid clearance. Departure-tax-refund shops exceed 2,000, and more than 60 merchants support “instant refund”. Express channels cover more than 200 land, sea and air ports. The Hong Kong–Zhuhai–Macao Bridge and the Hengqin port apply a “cooperative inspection, one-time release” model. A 12367 service platform provides immigration information, and mobile payment supports binding of foreign bank cards to help visitors pay during their stay.

Practical checklist for business visitors

1. Prepare documents before departure. Hold a valid ordinary passport with sufficient validity; for the 240-hour transit scheme, a confirmed interline ticket with a fixed date and itinerary; name and date details must match across documents.
2. Know the 240-hour and area limits. The 10-day cap counts from arrival, and movement is restricted to designated areas; overstaying or leaving the approved region turns a facilitation into a compliance problem.
3. Distinguish visa-free from the M (business) visa. Visa-free transit covers short business activities such as meetings and inspections, but employment, study or journalism require the proper visa or permit in advance; if the stay exceeds the limit or the purpose is work, apply for the appropriate visa before arrival.
4. Plan the refund steps. Shop at designated refund shops, keep goods and refund documents intact, meet the minimum-purchase and departure-window rules, and ask whether “instant refund” is available; still expect identity verification at departure.
5. Carry a payment-and-transport readiness checklist. Bind a foreign bank card to mobile payment where useful, keep cash or a card as fallback, and check local transport access at the destination.
6. Respect the limits to avoid consequences. Unauthorised work or overstay can lead to immigration penalties; treat the visa-free window as strictly short-term and activity-limited.

Related reading

• The 240-hour transit visa-free policy and its country and port scope (see the dedicated transit-visa-free articles).
• China’s cross-border payment facilitation for visitors (covered separately, focusing on payment rails).
• Hainan’s 30-day visa-free entry policy for eligible countries.

Sources

• 国家税务总局（官网）: https://www.chinatax.gov.cn/
• 国家移民管理局（官网）: https://www.nia.gov.cn/
• 国家税务总局《关于优化离境退税服务推动政策规范落实的通知》（税总货劳发〔2026〕37号，2026年9月1日起施行）: https://hainan.chinatax.gov.cn/ssxc_1_6/17166038.html
• 国家移民管理局《关于增加吉尔吉斯斯坦、越南为240小时过境免签和海南30天入境免签政策适用国家的公告》（2026年第4号，2026-08-20）: https://www.nia.gov.cn/n741440/n741542/c1796294/content.html
• 光明网《入境游持续升温 China travel火出圈》（含国家移民管理局数据，2026-09-14）: https://guancha.gmw.cn/2026-09/14/content_38999577.htm
• 央广网《免签扩容与入境游报道》（2026-09-15）: https://www.cnr.cn/lvyou/jd/20260915/t20260915_527814478.shtml

入境消费便利化：离境退税服务优化与免签政策扩容（2026年9月）/ Inbound Travel and Departure Tax Refunds in China

概述

2026年下半年，中国入境旅行便利化迈上更高台阶，主要借助两套工具。其一，离境退税服务自2026年9月1日起优化，由”纸质核验”转向以数据驱动的线上审核。其二，免签版图持续扩容，截至2026年9月，中国已对50个国家实施单方面免签，对57个国家实施240小时过境免签；240小时过境免签适用口岸增至65个，海南30天入境免签适用国家增至61个。

政策方向与”让中国更易到访”的整体努力一致。对外资企业而言，实际好处是短期差旅摩擦下降——供应商会谈、考察、参展、客户拜访等落在免签窗口内的行程更为顺畅，叠加更优的购物退税体验。本文聚焦退税服务优化、当前免签适用范围与口岸清单，以及商务人士实操清单，不展开支付工具（该主题另行成篇）。

离境退税：从纸质到线上

《关于优化离境退税服务推动政策规范落实的通知》（税总货劳发〔2026〕37号，国家税务总局发布，2026年9月1日起施行）将办理方式由纸质单证核验重构为电子信息在线流转。在优化后的模式下，退税商店可向境外旅客开具离境退税电子申请单与退税物品销售电子发票。购物开单环节，商店开具”即买即退”申请单时可上传境外旅客有效身份证件，开单地代理机构在线完成资料审核；离境环节，离境地代理机构核对旅客身份，并按现行规定办结退税。系统提示需验核的，海关可凭有效身份证件、退税物品及电子信息开展线上验核；提示免予验核的，海关无需验核。

通知还推进三项配套：全链条无纸化办理（申请单、发票、审核与结算凭电子信息完成，仅按需提供纸质）；优化”即买即退”以支持异地互认、退税于离境地办结；推进网上商店离境退税试点。同时强调风险防控，警示套代购、走私回流等行为，并对参与此类行为的退税商店终止退税备案资格。

对来访商务旅客而言，实际效果更简便：在指定退税商店购物、保留物品与退税凭证，”即买即退”在购物点返还税款，离境时仍核验身份。旅客应向商店确认其已获授权，且消费满足最低金额与离境时限要求。

截至2026年9月的免签版图

免签格局可理解为三层。第一，单方面免签：截至2026年9月覆盖50国，相关国家普通护照持有人可免事先办签来华短期停留。第二，240小时过境免签：覆盖57国；持确定日期及行程、过境前往第三国或地区的联程客票的普通护照持有人，可从北京、上海等65个对外开放口岸免签入境，在规定区域内免签停留不超过240小时（10天）。2026年8月20日的扩围新增吉尔吉斯斯坦与越南，使过境名单增至57国、海南名单增至61国。第三，海南30天入境免签：截至2026年9月覆盖61国，持普通护照从海南省对外开放口岸入境，在省内免签停留不超过30天。

各项政策适用的来华活动均为旅游、商贸、访问、探亲等短期活动；工作、学习、新闻采访仍须提前办妥签证，超期停留或离开规定区域的旅客须走普通签证或居留许可路径。

开放背后的数据

入境流量强劲增长。据国家移民管理局数据，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，同比上升30.6%。2026年1至8月，全国边检机关累计查验出入境人员4.99亿人次，同比上升8.7%；出入境外国人达6128.7万人次，同比上升19.5%；免签入境2372万人次，占入境外国人总数的77.6%，同比上升26.8%。

入境外国人排名前十位的国家为韩国、俄罗斯、马来西亚、越南、泰国、新加坡、美国、日本、蒙古、澳大利亚，合计占62%。2025年中国入境游客总花费同比增长39.2%；2026年1至7月办理离境退税的境外旅客数量同比增长3倍以上。这些数字解释了主管部门为何持续投入更顺畅的口岸、更多退税商店与更快的通关。

落地配套服务

多项配套让便利化落到实处。口岸通关提速——北京基本实现30分钟快速通关。离境退税商店超过2000家，60多家商户支持”即买即退”。快捷通道覆盖200多个陆海空口岸。港珠澳大桥、横琴口岸实行”合作查验、一次放行”。12367服务平台提供移民与出入境信息服务。移动支付支持绑定境外银行卡，便利旅客在华期间付款。

商务访客实操清单

1. 入境前备妥证件。 持有效期充足的普通护照；若依托240小时过境免签，须备具确定日期与行程的联程客票；姓名、日期等信息在各类单证间须一致。
2. 知晓240小时与区域限制。 10天上限自入境起算，活动限于规定区域；超期停留或离开批准区域会使便利措施变成合规问题。
3. 分清免签与M字（商务）签证。 免签过境覆盖会谈、考察等短期商务活动，但就业、学习、新闻采访须事先取得相应签证或许可；若停留超免签上限或目的为工作，应在来华前申请相应签证。
4. 规划退税步骤。 在指定退税商店购物，保留物品与退税凭证完好，满足最低消费额与离境时限要求，并询问是否支持”即买即退”；离境时仍须核验身份。
5. 携带支付与交通准备清单。 必要时将境外银行卡绑定移动支付，并准备现金或银行卡作为备用；提前了解目的地本地交通可达性。
6. 遵守限制以避免后果。 未经许可工作或缺签停留可能招致出入境处罚；应将免签窗口严格视为短期、限定活动的安排。

相关阅读

• 240小时过境免签政策及其国家与口岸范围（详见过境免签专题文章）。
• 中国面向来访人员的跨境支付便利化（另行成篇，聚焦支付渠道）。
• 海南30天入境免签政策及其适用国家。

来源

• 国家税务总局（官网）：https://www.chinatax.gov.cn/
• 国家移民管理局（官网）：https://www.nia.gov.cn/
• 国家税务总局《关于优化离境退税服务推动政策规范落实的通知》（税总货劳发〔2026〕37号，2026年9月1日起施行）：https://hainan.chinatax.gov.cn/ssxc_1_6/17166038.html
• 国家移民管理局《关于增加吉尔吉斯斯坦、越南为240小时过境免签和海南30天入境免签政策适用国家的公告》（2026年第4号，2026-08-20）：https://www.nia.gov.cn/n741440/n741542/c1796294/content.html
• 光明网《入境游持续升温 China travel火出圈》（含国家移民管理局数据，2026-09-14）：https://guancha.gmw.cn/2026-09/14/content_38999577.htm
• 央广网《免签扩容与入境游报道》（2026-09-15）：https://www.cnr.cn/lvyou/jd/20260915/t20260915_527814478.shtml