How to buy duty-free goods when traveling abroad?

According to the published duty-free shopping policy for passengers on outlying islands in Hainan, starting from 20 1 1, domestic and foreign tourists and residents of Hainan Island can buy duty-free goods at Sanya Duty Free Shop at Sanya Airport with valid identity documents and flight and date information before leaving Hainan Island.

According to this policy, non-resident tourists can enjoy the duty-free shopping policy for outlying islands twice a year at most, and resident tourists on the island can enjoy 1 time at most.

According to national laws, goods that can be exempted from value-added tax are called duty-free goods. This kind of goods are not subject to VAT, so VAT invoices cannot be issued. When an enterprise purchases duty-free goods, it can deduct the input tax according to 10% of the purchase amount. Duty-free goods can usually be purchased in duty-free shops at airports, countries and regions where consumer goods are free, and countries where foreign tourists give preferential treatment when purchasing consumer goods.

Hainan Island Tax Exemption Policy:

At least 16 years old, domestic and foreign tourists, including Hainan residents, have purchased air tickets, train tickets and boat tickets and hold valid identity documents. Domestic tourists hold resident identity cards, and tourists from Hong Kong, Macao and Taiwan hold travel documents.

Foreign tourists with passports have left Hainan Island, but have not left the country, including residents of Hainan Province. The tax exemption policies for outlying islands are customs duties, import value-added tax and consumption tax.