How to calculate Hainan’s tax exemption limit for one year?

As one of the "golden signs" of Hainan tourism, duty-free shopping on outlying islands has been included by tourists as a "must-do" in Hainan tourism. Today, Haikou Customs explains some of the hot tax-free issues on outlying islands that travelers are concerned about. Haikou Customs officers conduct on-site inspections and supervision at duty-free shops

1. Who can purchase? Are over 16 years old, have purchased air tickets, train tickets, and boat tickets to outlying islands, and hold valid ID documents (domestic passengers must hold Resident ID card, travel document for Hong Kong, Macao and Taiwan tourists, passport for foreign tourists), domestic and foreign tourists who leave the island but do not leave the country, including residents of Hainan Province.

2. What is the purchase limit? Is there a purchase limit? The annual duty-free shopping limit per person is 100,000 yuan. The 100,000 yuan here is calculated based on the "retail price of goods in outlying island duty-free shops". After shopping, passengers leaving the island by plane, train, or ship will be counted as one duty-free shopping trip, with no limit on the number of times. Among the 45 categories of offshore duty-free goods, the single purchase quantity limit includes 30 pieces of cosmetics (the quantity of set products is calculated based on the actual number of goods contained in the package), 4 mobile phones, the total amount of alcohol does not exceed 1500 ml, and other goods are not allowed. Piece quantity limit. For the portion exceeding the duty-free limit or limit, import tax on imported items will be levied in accordance with regulations.

3. What taxes are exempted from duty-free goods on outlying islands? The tax exemptions under the outlying island duty-free policy are customs duties, import value-added tax and consumption tax.

4. Where can I buy duty-free items? Passengers who have purchased air tickets, train tickets, and boat tickets to outlying islands can go to various duty-free shops or approved online sales windows with their valid ID and flight information. . There are currently 10 duty-free shops on outlying islands in Hainan: China Duty Free Sanya Phoenix Airport Duty Free Shop, Sanya Hailv Duty Free City, China Service Sanya International Duty Free Shopping Park, China Duty Free Sanya Haitang Bay International Duty Free City, Haidu Duty Free Haikou Meilan Airport ( T1, T2 terminal) duty-free shop, Haidu Haikou Riyue Plaza Duty-free Shop, Haikon Global Boutique (Haikou) Duty Free City, Shenzhen Duty Free Haikou Mission Hills Duty Free City, Haidu Duty Free Shop in Qionghai Boao Duty Free Shop.

5. Can I buy online? Duty-free shops on all outlying islands in Hainan have opened online malls. Passengers who have purchased air tickets, train tickets, and boat tickets for outlying islands can shop online with flight information. For online shopping, the shopper and payer should be the same person and meet the verification conditions.

6. How to pay tax after the purchase exceeds the limit? If there is any remaining (or unused) in the annual duty-free shopping quota of tourists from outlying islands, when paying tax to purchase goods that exceed the duty-free limit, the customs will use "outlying island duty-free shops" The retail price of the commodity minus the remaining tax-free limit” is regarded as the duty-paid value for calculating tax. If passengers do not use the annual duty-free shopping quota or purchase beyond the limit when shopping, the customs will use the retail price of goods in duty-free shops on outlying islands as the duty-paid value to calculate taxes. Travelers from outlying islands can go through the tax payment procedures at the customs through outlying island duty-free shops.

7. How to pick up the goods after purchase? There are currently four ways to pick up the goods: 1. Pickup in the quarantine area: Passengers who purchase duty-free goods at duty-free shops on outlying islands in the city must present their valid ID and outlying island itinerary. The voucher (air ticket, train ticket, boat ticket) can be picked up at Haikou Meilan, Sanya Phoenix, Qionghai Boao Airport, Haikou Railway Station, and Haikou New Seaport pick-up point, and can be taken away from the island in one go. 2. Pick up the goods directly: Passengers can pick up the duty-free goods purchased at the outlying island duty-free shops at Haikou Meilan Airport (Terminals T1 and T2) and the outlying island duty-free shops at Sanya Phoenix Airport. 3. Delivery by mail: When passengers purchase duty-free goods at outlying island duty-free shops (including approved online sales windows), they can choose to pick up the goods by mail, and the duty-free shop will mail the purchased duty-free goods directly to the designated address. The recipient, payer and purchaser are required to be the same person, and the delivery address is outside Hainan Province. 4. Return to the island to withdraw: Island residents (Chinese citizens holding Hainan Provincial ID cards, Hainan Provincial Residence Permits or Social Security Cards, as well as foreigners working and living in Hainan Province and holding Residence Permits) before leaving the island, go to the off-island duty-free shop ( If you purchase duty-free goods (including approved online sales windows), you can choose to return to the island to collect them. When returning to the island to collect duty-free goods, you must provide your valid ID and actual itinerary information for leaving the island.

8. How to leave the island after the date of departure is extended or rescheduled? After picking up the goods in the quarantine area, passengers who leave the island need to leave the quarantine area due to flight (train, voyage) delays, cancellations, etc., and the duty-free goods should be handed over to the quarantine area. The outlying island duty-free shops (including pick-up points) will keep it for you until the actual outlying island enters the quarantine area again. If a passenger who leaves the island changes his flight (train number, voyage number) after purchasing duty-free goods, and the changed flight (train number, voyage number) is within 30 days of the original date of departure from the island, he can contact the customer service of the duty-free shop to handle the corresponding postponement of pick-up procedures. If the specified time limit is exceeded, return procedures must be completed. Under special circumstances, the customs will temporarily adjust this policy based on the situation to ensure that shopping passengers can pick up goods normally.

9. How to handle returns and exchanges? If travelers from outlying islands purchase duty-free goods and then refund the goods, they should go through the return procedures for duty-free goods. If passengers from outlying islands want to return goods after picking up the goods, they should contact the outlying island duty-free shop to return the goods. If a tax refund is required due to returns, the outlying island duty-free shop or the outlying island tourist shall apply to the customs within one year from the date of payment of the tax. If travelers from outlying islands need to exchange goods after picking up the goods, they should contact outlying island duty-free shops for exchange.

10. How to deal with abnormal data after purchasing duty-free goods and leaving the island? If you leave the island by train, Jiuyuan Airlines, or Spring Airlines, you can directly call 0898-95198 to verify and confirm the outlying island port customs. Perform manual write-off. For example, the aircraft crew or additional crew members can submit the flight mission letter directly to the duty-free shop, and the duty-free shop will submit the application for verification to the on-site customs. If you use other means of transportation to leave the island, you can call the customer service number of the shopping duty-free shop, or you can directly call the customs hotline 0898-12360 for verification and processing.

11. What should I do if a passenger has an overage or over-package that has not been written off? You can contact the customer service of the shopping duty-free shop, and the duty-free shop will verify the reason for the overage and over-limit, and the customs will issue a refund after paying the corresponding tax to the customs. For manual verification, you can also call the customs hotline 0898-12360, and the customs will coordinate with the shopping duty-free shop for verification and processing.

12. What is "arbitrage shopping"? Using other people's offshore island information to buy duty-free goods for profit is called "arbitrage buying"; selling one's offshore island information to buy duty-free goods for others to make profits is called "buying on behalf of others" . Haikou Customs officers carry out law-enhancing propaganda against duty-free "set purchasing" smuggling in outlying islands

13. What are the legal responsibilities of participating in "set purchasing"? In accordance with the "Customs Law of the People's Republic of China" and relevant The law stipulates that those who participate in the off-island duty-free "contract purchase" behavior may face the following penalties: the duty-free goods purchased by the package will be confiscated in accordance with the law; the illegal income will be confiscated and fined; they will not be able to enjoy the off-island duty-free shopping policy for three years; those who may be deemed as seriously dishonest will be punished. Joint punishment; if a crime is constituted, criminal responsibility will be pursued in accordance with the law.

Warm reminder from the customs: Duty-free goods purchased from offshore islands are final goods for the consumer’s personal use and may not be resold in the domestic market. Passengers leaving the island who have any of the following circumstances will be handled by the customs in accordance with relevant laws and regulations, and will not be able to enjoy the off-island duty-free shopping policy within 3 years from the date the customs makes the decision, and may be included in the relevant credit records in accordance with relevant regulations: For profit-making purposes Purchasing duty-free goods for others or reselling the purchased duty-free goods in the domestic market; providing false identity documents or travel documents, using non-compliant identity documents or travel documents, or providing false outlying island information when purchasing or withdrawing duty-free goods; Other violations of customs regulations.