1. If the goods purchased by overseas travelers need tax refund when they leave the country, they should take the initiative to declare to the customs, and submit the tax refund items, the Application Form for Tax Refund for Overseas Travelers' Shopping Abroad (hereinafter referred to as the Application Form), the sales invoices of the tax refund items and their valid identity documents. 2. Upon verification by the Customs, if the goods for tax refund submitted by the passengers are consistent with those listed in the application form, the Customs shall sign the application form for confirmation and hand it over to the passengers for tax refund; If the number of articles submitted by passengers is inconsistent with the number listed in the application form, the customs will confirm and sign the number of articles submitted for inspection and hand them over to the passengers for tax refund.