Overseas tourists with cumulative purchases not exceeding 110,000 yuan ($15,238) (maximum refundable tax amount of 10,000 yuan) may use Xiamen's "instant tax refund upon purchase" service by signing an agreement committing to depart from Xiamen Gaoqi International Airport within 17 days following the issuance of their "tax refund application form for overseas tourists".

Upon completing the credit card pre-authorization process, eligible tourists will immediately receive an on-site cash advance in RMB equivalent to their entitled tax refund amount (referred to as the "advance payment").

Upon departure, overseas tourists who meet all requirements of the tax refund policy — including passing customs verification and departing from Xiamen Gaoqi International Airport within the committed 17-day period as stipulated in the agreement — will have their credit card pre-authorization released by the tax refund agency, thereby completing the tax refund process. 

For those failing to meet these conditions, the tax refund agency will recover the advance payment through the credit card pre-authorization charge mechanism, while processing their tax refund application according to standard procedures.

The first batch of Xiamen's tax refund stores includes Xiamen Paragon Plaza Co Ltd, Xiamen Shengming Jicheng Department Store Co Ltd (Xiamen SM City Plaza), Fujian Ten Fu's Tea Sales Co Ltd, China Resources Land (Xiamen) Real Estate Development Co Ltd (The Mixc), Shenzhen Harmony World Watch Center Co Ltd Xiamen Branch, Bottega Veneta (China) Trading Limited Xiamen First Branch, Xiamen Kangchi Trading Co Ltd (Gulangyu Island Pien Tze Huang Museum), Jiejin Trading (Shanghai) Co Ltd Xiamen Hubin East Rd Branch, and China Duty Free Group (CDF).