The assessment of the human health risk of dust exposure to polycyclic aromatic hydrocarbons (PAHs) has been hampered by a lack of data on the bioaccessibility. The purpose of this study was to apply in vitro methods using simulated lungs with artificial lysosomal fluid (ALF) and Gamble's solution and digestive fluid to assess the bioaccessibility of 8 high molecular weight PAH (PAH) in central air conditioner (AC) filter dust from a shopping mall in northeast China. Overall, the bioaccessible PAH concentration (μg/g) in AC filter dust samples after ALF and Gamble's solution extraction for 24 h were notable, with a mean of 1.71 ± 0.6 and 1.92 ± 0.5 in the sales areas, and a mean of 1.61 ± 0.2 and 1.85 ± 0.2 in the office areas. AC filter dust exposed to simulated digestive fluid had a mean bioaccessible PAH concentration (μg/g) of 1.60 ± 0.4 in the sales areas and 1.15 ± 0.2 in the office areas. Benzo[b]fluoranthene (BbF) made the most significant contribution to the total and bioaccessible PAH concentrations in all of the AC filter dust after simulated digestive fluid extraction, while the bioaccessibility was driven by chrysene (Chr, sales areas) and indeno[1,2,3-c,d]pyrene (Ind, office areas). Both the bioaccessibility and concentration of PAH8 in simulated lung fluid were mainly driven by benzo[a]pyrene (BaP). This study highlights the need to conduct bioaccessibility experiments for an adequate exposure assessment of health risk.