Flying from Guangzhou Baiyun International Airport (CAN)? Learn how China's departure VAT refund works, what documents international travelers need, how customs verification works, and where to find duty-free shopping at Terminals 2 and 3.
Terminal assignments, counter locations and service availability can change. Confirm your departure terminal and current procedures before travelling to the airport.
Baiyun Customs & Tax Refund: Quick Facts
The essentials for international travelers departing China.
VAT Refund Available
Eligible overseas visitors can claim VAT refunds on qualifying purchases from participating tax-refund stores.
RMB 200 Minimum
The standard threshold is RMB 200 at the same tax-refund store on the same day, subject to eligibility rules.
Customs Verification
Refund applications are verified by China Customs. Some claims may require a physical inspection of the goods.
T2 & T3 Shopping
Baiyun's Terminal 2 and Terminal 3 have retail areas. Check your terminal and departure route before visiting a shop.
How China's Departure Tax Refund Works
China operates a departure tax refund scheme that allows eligible overseas visitors to recover part of the VAT paid on qualifying goods purchased from designated tax-refund stores. The refund is subject to the applicable rules, the goods purchased and the procedures at the departure port.
This is different from ordinary duty-free shopping. A VAT refund generally relates to eligible goods bought in participating stores during your trip. Duty-free shopping takes place under separate arrangements, usually in designated airport retail areas.
Who Is Considered an Overseas Visitor?
The scheme generally covers foreign visitors and eligible residents of Hong Kong, Macao and Taiwan who have stayed in mainland China for no more than 183 consecutive days before departure. Other purchase, documentation and departure conditions also apply.
Plan Your Departure
Allow enough time for check-in, security, any required customs verification and the refund procedure before boarding.
Keep These Documents
- Valid passport or accepted identification
- Original sales invoices or accessible electronic invoices
- Tax Refund Application Form or its electronic equivalent
- Purchased goods, available for inspection if requested
- Flight booking and departure details
Important Distinction
Not every shop offers VAT-refund purchases, and not every purchase qualifies. Ask the retailer whether it is an authorized tax-refund store before paying.
Do Your Purchases Qualify for a VAT Refund?
Check the core requirements before leaving the store or heading to Baiyun Airport.
Minimum Purchase
Qualifying purchases must generally total at least RMB 200 for the same visitor at the same tax-refund store on the same day. Separate stores cannot automatically be combined.
Departure Within 90 Days
You must generally leave mainland China within 90 days of the purchase date. Special conditions apply to refund-upon-purchase arrangements.
Unused Eligible Goods
Refundable goods must generally remain unused and unconsumed when you leave China. Keep them available for customs inspection.
Carry Goods Out of China
You must generally carry the eligible purchases with you or check them in as baggage when departing through an approved tax-refund port.
Eligibility note: These are general requirements, not a guarantee of approval. Certain goods are excluded, and the applicable rules and verification requirements should be confirmed with the store or the relevant authorities.
How to Claim a Tax Refund at Baiyun Airport
Prepare your documents before departure and follow the instructions for your specific flight and refund application.
Shop at a Participating Store
Before completing your purchase, ask whether the retailer participates in China's departure VAT refund scheme. Present your passport or accepted identification and request the required invoice and tax-refund documentation.
Prepare Your Purchases
Keep your qualifying items, invoices and refund documents accessible. Do not use or consume the goods before departure if doing so would make them ineligible. Follow instructions concerning hand luggage and checked baggage.
Complete Customs Verification
At the designated departure customs procedure, follow the signs and staff instructions for tax-refund verification. Under the updated nationwide system, some application information can be verified electronically. Physical inspection may still be required.
Complete the Refund
After the required customs verification, follow the instructions for the authorized tax-refund agency in the departure area. Confirm the payment method, any service fee and whether further checks are required.
Allow extra time before boarding
Do not leave tax-refund arrangements until the last minute. Counter locations and procedures may depend on your terminal, airline and the type of refund application. Ask airport staff for the current directions.
How Much VAT Can You Get Back?
The refund is not necessarily equal to all the VAT included in your purchase price. The applicable refund rate, eligible invoice amount, administrative fee and final verification determine the amount you receive.
Indicative Refund Rates
These are general published rates, not guaranteed net payouts for every purchase. Refund agencies may charge a service fee, and the applicable rate depends on the goods and rules in force. Ask the participating retailer or refund agency to confirm the expected amount.
China Customs at Guangzhou Baiyun Airport
Customs rules apply both when entering China and when taking goods out of the country. Tax-refund verification is only one part of the wider customs process.
Arriving in China
Follow arrival immigration and customs procedures. Declare goods when required and check current rules covering restricted items, cash, food, medicines and other controlled products. Allowances depend on the goods and your circumstances.
Departing with Purchases
If you are claiming a departure VAT refund, keep the qualifying goods and relevant documentation available. Customs may verify the application electronically or require a physical check, depending on the procedure and selection criteria.
Your Next Destination
A Chinese VAT refund does not exempt you from import duties or declaration requirements in your destination country. Check that country's personal allowances, restrictions and rules for expensive purchases before travelling.
Important Customs Reminder
Do not assume that every item bought in China can be exported without restriction. Certain cultural relics, controlled goods and other restricted items may require additional documentation or may be prohibited. Check official customs guidance if you are carrying valuable antiques, specialist products or controlled items.
China's Updated VAT Refund System
Digital verification and updated inspection procedures are designed to make departure tax refunds more convenient.
What Changed on 1 July 2026?
China's nationwide tax-refund policy update introduced streamlined verification procedures. Eligible applications can be processed using electronic information rather than relying exclusively on paper forms and invoices.
Customs and authorized refund agencies can verify application and invoice information electronically.
Applications below RMB 10,000 may be subject to random physical inspections. Applications of RMB 10,000 or more continue to require inspection under the updated policy announced for July 2026.
The updated framework expands cross-region recognition for eligible instant-refund services. Additional conditions apply to advance payments and departure deadlines.
Electronic processing does not mean that every traveler can skip verification. Follow the instructions for your specific application and departure port.
Refund-upon-Purchase
Under the refund-upon-purchase service, eligible visitors may receive an advance payment equivalent to the expected VAT refund at a participating store after signing the required agreement and completing a credit-card pre-authorization.
Before Departure
Confirm that the store participates in the scheme, understand the agreement and provide a card that supports the required pre-authorization.
At Departure
Complete the required customs verification and departure procedure within the agreed period. Failure to meet the conditions may result in recovery of the advance payment.
This service is not automatically available at every retailer. Confirm the applicable departure port, time limit and card requirements before choosing it.
Duty-Free Shopping at Baiyun Airport
Browse airport retail after security, where available, and distinguish duty-free purchases from VAT refunds on shopping completed elsewhere in China.
Duty-Free & International Retail
Baiyun's official shopping directory lists duty-free retail areas in Terminal 2's international departure zone, including shops selling cosmetics, fragrances, liquor, tobacco and selected fashion or luxury products.
- International departures: check access after security.
- Store hours vary by retailer and flight schedules.
- Check current availability through the airport's official shopping directory.
Retail Before Your Flight
Terminal 3 has its own commercial areas, including shops serving international passengers. The range of products, opening times and duty-free availability may differ from Terminal 2.
- Confirm your terminal before heading to the airport.
- Check whether your route qualifies for a particular purchase.
- Verify the latest shop directory and opening hours.
Duty-Free Is Not the Same as a VAT Refund
Duty-free shopping and departure VAT refunds are separate procedures. A duty-free purchase does not automatically qualify for an additional VAT refund. Likewise, an eligible purchase made in a city store is not automatically duty-free simply because you are taking it home on an international flight.
Which Baiyun Terminal Should You Use?
Check your airline and flight information before travelling.
Terminal 1 — Closed
Terminal 1 ceased operations on 7 May 2026. Do not travel to T1 based on an older itinerary or outdated airport guide.
Confirm your current departure terminal directly with your airline.
Terminal 2
International and domestic services
Terminal 2 includes international departure retail and duty-free shopping areas. The correct check-in zone, customs procedure and shop access depend on your airline, destination and ticket.
Follow airport signs and ask staff for the current tax-refund or customs verification location.
Terminal 3
International and domestic services
Terminal 3 is operating and handles international and domestic flights. It has its own passenger facilities and commercial areas. Do not assume that services are located in the same place as in Terminal 2.
Confirm your check-in area and the current location of any tax-refund service before proceeding.
Smart Tips for Customs, Tax Refunds & Shopping
A few practical steps can make your departure smoother.
Ask Before You Buy
Confirm that the retailer participates in the departure VAT refund scheme and can issue the required documents.
Keep Your Invoices
Retain purchase invoices and tax-refund records, whether supplied in paper or electronic form.
Keep Goods Accessible
Do not use eligible items before departure, and keep them available if customs asks to inspect your purchases.
Arrive Early
Allow time for check-in, security, customs verification and any refund-agency procedures.
Check Your Terminal
Baiyun operates T2 and T3. Confirm your terminal with the airline before setting off.
Check Import Allowances
Your destination country may impose duties, value limits or restrictions on goods purchased in China.
Enjoy a Smoother Departure from Guangzhou
Prepare your purchase documents, check your eligibility, allow time for customs verification and confirm your departure terminal. With the right preparation, you can navigate Baiyun Airport's customs, VAT refund and duty-free shopping procedures with greater confidence.