Answer: The Departure Tax Refund Policy refers to a policy under which overseas visitors are refunded the value-added tax (VAT) on tax-refund items purchased from designated tax-refund shops when departing from a designated departure port. Here:   "Overseas visitors" refers to foreigners and compatriots from Hong Kong, Macao, and Taiwan who have not resided in mainland China for more than 183 consecutive days.  

"Departure port" refers to officially open ports in regions implementing the departure tax refund policy, equipped with tax refund agencies, including air, water, and land ports.  

"Tax-refund items" refer to personal goods purchased by overseas visitors themselves at tax-refund shops that meet the refund conditions. However, the following items are excluded:  

  (1) Items listed as prohibited or restricted for export in the List of Prohibited and Restricted Articles for Entry and Exit of the People's Republic of China;  

  (2) Items sold by tax-refund shops that are exempt from VAT under applicable policies;  

  (3) Other items specified by the Ministry of Finance, General Administration of Customs, and State Taxation Administration.  

The above content is for reference only. Please consult the latest laws, regulations, and relevant policies for specific details.