At present, only domestic individual customers who can provide tax refund checks, necessary shopping receipts and their passports can handle personal consumption abroad tax refund business through ICBC.

Consumption abroad means that a service provider of a member provides services to service consumers of any other member within its territory for remuneration. Its characteristic is that service consumers receive services in the territory of any other member. For example: patients go abroad for medical treatment; Tourists travel abroad; Students and scholars go abroad for further study and so on.