为进一步丰富我省市场供给，扩大入境消费规模，根据《财政部关于实施境外旅客购物离境退税政策的公告》（财政部公告2015年第3号）、商务部等6部委《关于进一步优化离境退税政策扩大入境消费的通知》（商消费发〔2025〕84号）等有关规定，我省自2025年9月1日起，按照有关规定实施境外旅客购物离境退税政策，现将有关事宜公告如下：
一、离境退税政策
离境退税是指境外旅客离境时，对其在退税商店购买退税商品退还增值税的政策。
（一）境外旅客，是指在我国境内连续居住不超过183天的外国人和港澳台同胞。
（二）退税商品，是指由境外旅客本人在退税商店购买且符合退税条件的个人物品，但不包括下列物品：《中华人民共和国禁止、限制进出境物品表》所列的禁止、限制出境物品；退税商店销售的适用增值税免税政策的物品；财政部、海关总署、国家税务总局规定的其他物品。
（三）同一旅客同一日在同一商店购买退税物品金额达200元以上；商品尚未启用或消费；离境日距商品购买日不超过90天；所购商品由本人随身携带或随行托运出境。
（四）退税商品适用13%税率的，退税率为11%（含代理机构手续费）；适用9%税率的，退税率为8%（含代理机构手续费）。
二、离境退税办理流程
（一）离境退税办理流程
1.退税商店购物；
2.退税商店开具申请单；
3.海关验核确认；
4.退税代理机构退税。
（二）离境退税“即买即退”办理流程
1.退税商店购物；
2.退税商店开具退税申请单，境外旅客领取现金；
3.海关验核确认;
4.退税机构确认。
三、离境退税商店
截至2025年9月1日，我省已开通54家离境退税商店（具体以国家税务总局吉林省税务局公布信息为准），详见下表。
四、离境退税口岸
现开通长春龙嘉国际机场、延吉朝阳川国际机场和珲春口岸3个离境退税口岸。目前，延吉朝阳川国际机场因临时关闭，暂无法向境外旅客提供离境退税业务办理。
（一）长春龙嘉国际机场
1.地址：吉林省长春市九台区机场路3500号
2.退税办理点：长春龙嘉国际机场T1航站楼隔离区内3号登机口对面西侧
（二）珲春口岸
1.地址：吉林省延边州珲春市俄罗斯商品城东侧230米
2.退税办理点：珲春口岸旅检楼离境大厅
（三）延吉朝阳川国际机场（临时关闭）
五、离境退税代理机构
中国银行吉林省分行
六、有关事项
（一）我省还将进一步增加离境退税商店、“即买即退”集中退付点，优化离境退税服务，具体情况将动态调整公告。
（二）本公告未尽事宜，按照《财政部关于实施境外旅客购物离境退税政策的公告》（财政部公告2015年第3号）、《商务部等6部门关于进一步优化离境退税政策扩大入境消费的通知》（商消费发〔2025〕84号）等规定执行。
本公告自发布之日起施行。
特此公告。
附件：
Announcement on Tax Refund for Overseas Visitors Shopping in China
To further enrich market supply and expand inbound consumption in our province, in accordance with theAnnouncement of the Ministry of Finance on Implementing Tax Refund Policy for Overseas Visitors Shopping in China(Ministry of Finance Announcement No. 3, 2015) and theNotice on Further Optimizing Tax Refund Policy to Boost Inbound Consumption(Notice SXFF No. 84, 2025) issued by the Ministry of Commerce and five other central commissions and departments, Jilin Province will implement the tax refund policy for overseas visitors shopping in China from September 1, 2025 according to relevant regulations. The relevant matters are hereby announced as follows:
I. Tax Refund Policy
Tax Refund for Overseas Visitors refers to the policy of refunding value-added tax (VAT) on goods purchased by overseas visitors from designated tax-free storesupon their departure from China.
（1）Overseas Visitors refers to foreign nationals and compatriots from China's Hong Kong, Macao, and Taiwan regions who do not stay in Mainland of China for more than 183 consecutive days.
（2）Refund articles refer to personal items purchased by overseas visitors themselves at tax-free storesthat meet refund conditions, excluding: Items listed in the Prohibited and Restricted Items for Exit and Entry of the People's Republic of China; Items sold in tax-free storesthat are eligible for VAT exemption policies, and other items designated by the Ministry of Finance, the General Administration of Customs and the State Taxation Administration.
（3）Same-store single-day purchase amount reaches or exceeds RMB¥ 200; Goods are unused and unconsumed; Departure occurs within 90 days after purchase; All purchased goods are to be carried or checked in personally upon departure.
（4）For articles subject to 13% VAT rate: Refund rate is 11% (including agency service fees); For articles subject to 9% VAT rate: Refund rate is 8% (including agency service fees).
II. Tax Refund Procedures
(1)Tax Refund Procedures
1.Purchase goods in the tax-free store;
2.Apply to the tax-free store for the Tax Refund Application Form;
3.Customs Verification;
4. Tax Refund Agency Processing.
(2) Procedures for Tax Refund “Instant Tax Refund upon Purchase”
1. Purchase goods in the tax-free store;
2. Overseas customers apply to the tax-free storefor the Tax Refund Application Form, and get the cash;
3.Customs Verification;
4.Go for the verification of the Tax Refund Agency.
Ⅲ. Tax-Free Stores
As of September 1, 2025, our province has opened 54 tax-free stores(specific details are subject to the information announced by the Jilin Provincial Tax Service of the State Taxation Administration). Please refer to the table below for details.
IV. Tax Refund Ports
Three tax refund service ports are now available: Changchun Longjia International Airport, Yanji Chaoyangchuan International Airport and Hunchun Port. Currently, Yanji Chaoyangchuan International Airport is temporarily closed and unable to provide tax refund services for overseas visitors.
(1) Changchun Longjia International Airport
1.Address: 3500 Jichang Road, Jiutai District, Changchun City, Jilin Province
2.Tax Refund Office: West side opposite to Gate 3 in the restricted area of Terminal T1, Changchun Longjia International Airport
(2). Hunchun Port
1.Address: 230thmeter east of the Russian Commodity City, Hunchun City, Yanbian Prefecture, Jilin Province
2.Tax Refund Office: Departure Hall of the Passenger Inspection Building, Hunchun Port
(3). Yanji Chaoyangchuan International Airport (Temporarily Closed)
V. Tax Refund Agency
Jilin Provincial Branch of Bank of China
VI. Related Matters
(1) Jilin Province will further increase the number of tax-free storesand centralized points for "instant refund upon purchase", and optimize its tax refund services. Specific details will be adjusted and announced dynamically.
(2) Matters not covered in this announcement shall be handled in accordance with the theAnnouncement of the Ministry of Finance on Implementing Tax Refund Policy for Overseas Visitors Shopping in China(Ministry of Finance Announcement No. 3, 2015), theNotice on Further Optimizing Tax Refund Policy to Boost Inbound Consumption(Notice SXFF No. 84, 2025) issued by the Ministry of Commerce and five other central commissions and departments, and other relevant regulations.
This announcement takes effect from the date of issuance.
Attachments:
1. Guide to Tax Refund for Overseas Visitors
2. Q&A Handbook for Tax Refund for Overseas Visitors
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