(2)VATexemptgoodssoldattax-free
OverseasvisitorscanberefundedGoodseligibleforVATrefundaregoodsforstores;
value-addedtax(VAT)forthetax-refundablepersonalusethatarepurchasedbyoverseas(3)OthergoodsasprescribedbytheMinis-
goodstheypurchaseattax-freestoreswhenvisitorsattax-freestores,andmeetcertaintryofFinance,theGeneralAdministrationof
theyleaveChinafromportsofdeparture.conditions.Thefollowingitemsareexcluded:CustomsandtheStateTaxationAdministration.
Overseasvisitorswhopurchasetax-re-(1)GoodslistedintheCatalogofItems
fundablegoodsattax-freestoresthatprovideProhibitedandRestrictedfromEnteringand
the“refund-upon-purchase”servicecanclaimExitingthePeople’sRepublicofChina;
taxrefundson-siteatthestoresaftersigninga.ExitProhibitedItems:
anagreementandcompletingacreditcardVisitorswhoapplyforVATrefundshall
pre-authorization.Inadditiontocomplying(a)Alltheentryprohibiteditemsmeetalltheconditionsaslistedbelow:
withexistingregulationsonthedeparture(b)Manuscripts,printedmaterials,films,
(1)Theamountoftax-refundablegoods
taxrefund,overseasvisitorsenjoyingthe“re-photos,records,audiotapes,VCDs,laservideo-