Core Viewpoint - The upcoming China International Import Expo (CIIE) will feature a new tax refund scheme aimed at enhancing consumer experience for foreign tourists, promoting trade, and boosting economic activity in China [26]. Group 1: Historical Context - The historical evolution of customs in China dates back to 714 AD with the establishment of the Maritime Customs Office, which played a crucial role in managing foreign trade and collecting tariffs [5][7]. - Over the centuries, the customs system has transformed, ultimately evolving into the modern customs framework that leverages technology for efficiency and convenience [8][24]. Group 2: Tax Refund Mechanism - The tax refund system allows foreign tourists to purchase goods at prices excluding value-added tax (VAT), thereby saving money and facilitating international trade [13][17]. - There are two primary methods for tourists to claim tax refunds: immediate refunds at designated stores and refunds at customs points upon departure [19][21]. Group 3: Collaboration and Future Initiatives - China UnionPay and Bank of China will collaborate to launch a new tax refund scheme during the CIIE, aimed at attracting global consumers to shop in China [26].