East China's Zhejiang province implemented value-added tax (VAT) refund policies for overseas shoppers exiting the Chinese border there starting Dec 1, a move that was approved by the Ministry of Finance, the State Taxation Administration and the General Administration of Customs, according to local officials.

The Zhejiang Provincial Tax Service, the Zhejiang Provincial Department of Commerce and the Zhejiang Provincial Department of Culture and Tourism have published a list of the province's first group of 38 shopping sites that are applicable to the tax refund policy. A full list is as follows.

1. Hangzhou Tower Commercial Retail Co

2. Hangzhou Yintai Century Department Store Co

3. Hangzhou WENSLI Silk Culture Co

4. Hangzhou SASSEUR Commercial Management Co

5. Hangzhou No.2 Branch of Mi Home Commercial Co

6. Hangzhou Lixing Department Store Co

7. Hangzhou Jiebai Group Co

8. Hangzhou Shidai Yijia Meiyue Department Store Co

9. Hangzhou Yinxi Department Store Co

10. Hangzhou Gonglian Tower Co

11. Hangzhou Bosixiang Trade Co

12. Hangzhou No.2 Branch of Hermès Shanghai Trade Co

13. Hangzhou Branch of GIADA Fashion Co

14. Hangzhou Dongpo Road Store of Jimmy Choo Shanghai Trade Co

15. Hangzhou Shangcheng Branch of Lbrands Shanghai Trade Co

16. Hangzhou Branch of Chrome Hearts

17. Louis Vuitton China

18. Hangzhou New Hubin Commercial Development Co

19. Hangzhou Hubin International Commercial Development Co

20. Hangzhou Xinlongxiang Commercial Development Co

21. Mao Yuanchang Eyeglasses Co

22. Zhejiang Meicheng Digital Technology Group Co

23. Zhejiang Intime Department Store Co

24. Hangzhou Yinyao Department Store Co

25. Hangzhou Tower Co

26. Zhejiang Guoda Group Co

27. Baida Group Co

28. Hangzhou No.4 Branch of Mi Home Commercial Co

29. Zhebei Mansion Group Co

30. Zhejiang Yiwu China Commodities City Import and Export Co

31. Yiwu Intime Department Store Co

32. Jinhua No.1 Department Store Co

33. Taizhou Jinjinjiang Department Store Co

34. Yaoda Group Co

35. Zhejiang Kaihong Group Co

36. Zhoushan Shanshan Plaza Co

37. Zhoushan Kaihong Plaza Commercial Management Co

38. Zhejaing Jiaxin Jinsanta Silk Garment Co