From January 1, 2026, Shanxi Province and Qinghai Province will implement a policy of tax refund for overseas tourists' shopping upon departure.

According to the information obtained by the Wise Finance APP, on December 19, the People's Governments of Shanxi Province and Qinghai Province applied for record-filing to the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation regarding the implementation plan of the policy on tax refunds for overseas tourists shopping and leaving China, in accordance with the relevant regulations such as the "Announcement of the Ministry of Finance on the Implementation of the Policy on Tax Refunds for Overseas Tourists Shopping and Leaving China" (Ministry of Finance Announcement No. 3 of 2015), the "Announcement of the General Administration of Customs on the Customs Supervision Rules for Tax Refunds for Overseas Tourists Shopping and Leaving China" (General Administration of Customs Announcement No. 25 of 2015), and the "Announcement of the State Administration of Taxation on Amending the " (State Administration of Taxation Announcement No. 11 of 2025). After review, the plans were filed. Shanxi Province and Qinghai Province will implement the policy on tax refunds for overseas tourists shopping and leaving China starting from January 1, 2026, in accordance with relevant regulations.