Shanxi province will implement a tax refund policy for overseas shoppers from Jan 1, 2026, allowing foreign visitors to receive a refund on the value-added tax (VAT) for goods purchased at designated tax-free stores upon their departure from China.

Eligible regions across the country can implement this policy after filing with the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration. The province has already filed its implementation plan with these authorities, paving the way for the new policy to take effect.