China’s departure tax refund system has become increasingly traveler-friendly, including major changes introduced in 2026.
But there’s an important catch that can easily surprise international visitors:
Can you actually use something you’ve bought in China before claiming the tax refund when you leave?
One traveler was considering buying a pair of expensive AI glasses and wanted to use them during the trip—but also wanted to claim China’s departure tax refund.

We put the question to the ChinaTravelBUG AI Travel Planner.
The Traveler’s Question
“Tax refund question help please.
If I purchase AI glasses and process a refund on purchase, can I use the glasses or do I have to keep it unused for showing at the airport?
Thank you.”

AI Travel Planner Answers
Yes — if you want to claim China’s tourist VAT/departure tax refund on the AI glasses, I would keep them unused until you leave China.
China’s official tax guidance says eligible goods must not have been used or consumed before departure. So wearing and using the AI glasses during your trip could technically make them ineligible for the refund.
A few practical points:
- Keep the glasses unused, preferably with the packaging, accessories and labels intact.
- Keep your passport/purchase record and tax-refund documentation available.
- Be prepared to present the glasses to Customs if requested. Since July 1, 2026, China has introduced random spot checks for smaller refund claims under RMB 10,000, so not every qualifying purchase necessarily receives a physical inspection—but the underlying eligibility requirements still apply.
- If you received an instant “refund-upon-purchase”, Customs verification is still part of completing the process; failure to meet the requirements can result in the advance refund being recovered.
So for expensive AI glasses, I wouldn’t risk opening them and using them just because Customs might not inspect them.
If the refund matters to you, wait until you’ve completed the departure refund/customs process before using them.
China State Taxation Administration — current departure tax refund policy
ChinaTravelBUG Note
This is a particularly useful question because China’s departure tax refund system changed again in 2026, making the process easier for international travelers.
But easier inspection procedures do not mean the basic eligibility rules have disappeared.
From July 1, 2026, tax-refund applications involving purchases under RMB 10,000 are subject to random physical inspection rather than every application automatically requiring the goods to be inspected. Purchases of RMB 10,000 or more continue to be physically verified individually. (China Taxation Administration)
That creates a potentially dangerous misunderstanding:
“If Customs probably won’t inspect my purchase, I can use it.”
Those are two different issues.
The inspection procedure determines whether Customs physically checks the goods.
The eligibility rules determine whether the purchase qualifies for the refund in the first place.
What Changed on July 1, 2026?
China introduced several measures designed to make departure tax refunds quicker and easier for overseas visitors.
One of the biggest practical changes concerns physical inspections.
For a tax-refund application with sales below RMB 10,000, Customs now uses random spot checks at a specified proportion. Only applications selected for inspection require physical verification of the goods.
For applications of RMB 10,000 or more, the goods continue to be physically verified individually. (China Tax Authority)
China also introduced greater use of paperless tax-refund processing from July 1. Electronic application and sales-invoice information can now move through the system digitally, although travelers should still retain whatever documentation and purchase information they are given. (Zhejiang Provincial Taxation Bureau)
For travelers, that should mean less queuing and less paperwork.
It does not turn the system into a general discount for goods you immediately start using during your holiday.
What About “Instant Tax Refund” at the Store?
This is another point worth understanding.
China has been expanding refund-upon-purchase / instant tax refund (即买即退, jí mǎi jí tuì) services.
Instead of waiting until the airport or another departure point to receive the money, eligible international visitors can receive the refund earlier at participating stores.
The 2026 changes made this system even more flexible.
Travelers using instant tax refunds can complete the final departure procedures at eligible ports in another region, and the permitted departure period under the scheme has been standardized at 28 days. (China Tax Authority)
But the word “instant” can be misleading.
Receiving the money earlier does not mean the departure conditions have vanished.
Think of it as:
Refund received early → eligibility still has to survive the departure process.
So What Should You Do With Expensive Electronics?
For something like AI glasses, our practical recommendation is simple.
If claiming the tax refund matters financially, don’t start using the product in China.
Keep:
- the product
- packaging where practical
- accessories
- purchase information
- tax-refund information
- the identification document associated with the transaction
together and accessible when leaving China.
Don’t bury an expensive tax-refund purchase at the bottom of checked luggage before you know whether Customs needs to see it.
And don’t base your decision on the assumption:
“Mine is under RMB 10,000, so Customs won’t check.”
Under the 2026 system, under RMB 10,000 means random inspection—not guaranteed exemption from inspection.(China Tax Authority)
ChinaTravelBUG Verification Note
Last verified: August 14, 2026
ChinaTravelBUG checked this answer against China’s current official 2026 departure tax-refund information.
On May 18, 2026, six Chinese government departments announced a further upgrade to the country’s departure tax-refund system.
From July 1, 2026:
- Tax-refund applications involving sales below RMB 10,000 became subject to random physical verification.
- Applications of RMB 10,000 or more continue to undergo individual physical verification.
- Paperless tax-refund processing was introduced.
- The instant tax refund system was expanded with cross-regional processing.
- The departure period for instant-refund transactions was standardized at 28 days. (China Tax Authority)
The State Taxation Administration subsequently issued implementation guidance in July confirming that, where the system requires verification, Customs can inspect the traveler’s identification, tax-refund goods and electronic information; where the system indicates exemption from verification, physical inspection is not required. (Zhejiang Provincial Taxation Bureau)
Official information:
Because tax rules and implementation procedures can change, travelers making expensive purchases should check the current State Taxation Administration and Customs requirements before departure.
About This Traveler Question
This question was adapted from a real traveler discussion shared in a China travel community online.
Personal identifying information has been omitted.
It’s exactly the kind of practical question that becomes increasingly important as China encourages international visitors to shop during their trips.
AI glasses, smartphones, cameras and other electronics can be expensive purchases.
The refund may therefore be worth claiming—but the traveler has to decide what matters more:
using the new purchase immediately or protecting eligibility for the tax refund.
If the refund matters, treat the purchase as a tax-refund item until you’ve successfully completed the departure procedure.
After that?
Open the box and enjoy the new toy.

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