Departure tax refund policy refers to the policy that overseas travelers purchase tax refund items from designated tax refund shops and carry them with them, and apply for tax refund in accordance with regulations.
There is no conflict between the two.
The tax refund conditions are as follows:
(1) Buy tax refund items at the designated tax refund store, and obtain tax refund vouchers such as tax refund application form as required.
(2) Go through the departure formalities at the departure port, and do not use or consume the tax refund items before leaving the country.
(3) The departure date is no more than 90 days from the purchase date of the tax refund items.
(four) the purchased tax refund items are carried or checked out of the country by overseas passengers themselves.
(five) the purchased tax refund items have been examined by the customs and signed on the tax refund application form.
(6) Apply for tax refund at the designated tax refund agency.