What is the Tax Refund policy in China?

Split into 21 categories, more than 324 items are listed in the tax refund policy, including clothing, shoes and hats, cosmetics, clocks and watches, jewelry and electric appliance etc..

The refund conditions are:

1) The same overseas consumer bought a given amount of tax refundable goods of more than 500 yuan in the same shop on the same day

2) The refunded goods haven’t been opened or used 

3) The goods for refund were bought no more than 90 days before departure;

4) The purchased goods should be carried out of the country by the consumer himself/herself or consigned for the journey.

The tax refund rate is 11%.