The Mutianyu Great Wall scenic area has officially launched a tax refund service for departing tourists. Its self-operated cultural and creative stores (Mutianyu Great Wall Cultural and Creative Store and Beijing Gifts Store) have successfully been accredited as "Tax-Free Stores for Departing Tourists" and simultaneously integrated into Beijing's "Instant Tax Refund"(“即买即退”) service system. This initiative allows overseas tourists to enjoy immediate tax refund benefits while admiring the magnificent Great Wall, injecting greater vitality of openness into this world cultural heritage and boosting Beijing's efforts to build a world tourist destination city.
As a must-visit destination for foreign tourists in Beijing, Mutianyu Great Wall has witnessed a steady rise in inbound tourism in recent years. As of now, the scenic area has received 820,000 foreign tourists in 2025, a year-on-year increase of 58%, demonstrating strong international appeal. The newly launched tax refund service precisely meets the consumption needs of overseas tourists. According to Beijing's tax refund policy for departing tourists, foreigners and compatriots from Hong Kong, Macao, and Taiwan who have resided in mainland China for no more than 183 consecutive days are eligible for tax refunds if: the purchase date of tax-refundable goods is within 90 days before departure; the total amount of tax-refundable goods purchased by the same person in the same store on a single day is at least 200 yuan; the goods are unused and carried personally or checked as luggage when leaving the country. For tax-refundable items subject to a 13% tax rate, the refund rate is 11%; for those subject to a 9% tax rate, the refund rate is 8%.
There are two tax refund methods: Tax Refund upon Departure and Instant Tax Refund. If you choose Tax Refund upon Departure, please request the "REFUND APPLICATION FORM FOR OVERSEAS VISITORS"(《境外旅客购物离境退税申请单》) and sales invoice when purchasing tax-refundable items. After customs inspection and verification upon departure, you can complete the tax refund at the tax refund agency located in the isolated area of the departure port. If you opt for Instant Tax Refund, you can claim the tax refund on-site after signing an agreement and completing a credit card pre-authorization at the store. Upon departure, after passing customs inspection and verification, you only need to cancel the pre-authorization guarantee at the tax refund agency in the isolated area of the departure port.
The tax-refundable products cover more than 100 featured items, including creative cultural and creative products incorporating Great Wall elements, intangible cultural heritage handicrafts, and Beijing-themed souvenirs. These allow overseas tourists to take away "Chinese memories" while truly experiencing policy dividends and the warmth of services. As inbound tourists shift from traditional sightseeing to immersive experiences, the tax refund service complements products such as XR films and VIP customized tours, further enriching international tourism experience scenarios.
This service upgrade is a key part of Mutianyu Great Wall's efforts to optimize its international tourism reception system. In addition to collaborating with tax authorities to smooth the "last mile" of tax refund for departing tourists, the scenic area has continuously improved the entire chain of "travel, shopping, and entertainment" services. Previously, it upgraded multilingual self-service ticket machines to support international credit card payments such as Visa and Mastercard. Overseas tourists can directly book tickets through platforms like Facebook and TikTok, and quickly enter the scenic area by scanning a QR code or swiping their passports – which is highly aligned with Beijing's initiative to "enhance the convenience of inbound services."
In the future, Mutianyu Great Wall will fully implement the integrated development concept of "culture ＆ tourism + technology + services" and further enrich the supply of tax-refundable products. Meanwhile, leveraging its million-level fan base on overseas social media platforms, it will continue to strengthen promotion efforts, enabling this "China's Calling Card" to shine more brightly on the international stage and injecting sustained momentum into Beijing's goal of becoming "China's preferred destination for inbound tourism."
Source of the Policy: State Taxation Administration of the People's Republic of China
