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Xiamen launches Fujian's first simplified 'three-one' tax refund

swj.xm.gov.cn| Updated: January 7, 2026 L M S

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A Malaysian tourist receives goods processed under the "one form, one bag, one code" service from the sales. [Photo/Fujian Daily]

Fujian's first "one form, one bag, one code" facilitated tax refund service for overseas tourists was officially launched in Xiamen on Jan 5. 

This streamlined model assigns "one tax refund application form, one sealed packaging bag, and one refund barcode" to each transaction, simplifying shopping refunds, verification, and customs clearance procedures for international visitors. It marks an innovative step by Xiamen in its efforts to build itself into an international consumption hub.

After purchasing tax-refund items at designated pilot stores, overseas tourists will have their goods packed in standardized, sealed bags, each labeled with a barcode corresponding to the tax refund application form. 

During exit procedures, customs officers only need to verify the integrity of the sealed bag and scan the barcode to quickly retrieve the relevant information for clearance. This approach replaces the traditional method of individually unpacking and inspecting each item, significantly reducing the time required for tax refund verification. It enables international visitors to enjoy a seamless "unpacking-free, fast-clearance" experience.

In addition to the China Duty-Free store in China City, brand outlets such as Longines, Chow Sang Sang, and DJI within the mall have also adopted this model. It has now expanded to popular consumer categories including cosmetics, watches, jewelry, and digital products.

Xiamen has launched Fujian's first "inbound tourist-friendly block" on Zhongshan Road, expanding the scope of duty-free shopping. The area now features seven tax refund stores for overseas tourists and seven "immediate tax refund upon purchase" stores, with an enriched catalog of refund-eligible goods. 

Why Xiamen

  • About Xiamen

    Xiamen is one of the most economically competitive cities in China and was one of the first Special Economic Zones on the Chinese mainland. As a vice-provincial city independently listed on the State development plan, it has provincial-level authority in economic administration and local legislative power. In 2010, the Xiamen SEZ was expanded to cover the entire municipality. Today, Xiamen is a modern and international port city.

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