Hainan Island Tax Exemption Policy Detailed Rules

I. Tax exemption policy for birds on outlying islands

It refers to the preferential tax policy that passengers leave the island by plane, train or ship (excluding departure), shop in duty-free shops (hereinafter referred to as duty-free shops on outlying islands) or approved online sales windows, and the goods with limited value, quantity and variety are exempted from import duties, and pick up the goods in designated areas of airports, railway stations and port terminals. The tax exemption policies for outlying islands are customs duties, import value-added tax and consumption tax.

Second, passengers.

It refers to domestic and foreign travelers who have reached the age of 16, bought tickets for outlying islands and hold valid identity documents (domestic travelers hold resident ID cards, Hong Kong, Macao and Taiwan travelers hold travel documents, and foreign travelers hold passports), but have not left Hainan Island, including Hainan residents.

3. The annual duty-free shopping quota for outlying island passengers is RMB 6,543,800+per person, unlimited times.

The restrictions on the types of duty-free goods and the quantity of each purchase shall be implemented in accordance with the annex to this announcement. The part that exceeds the duty-free limit and the limited amount shall be subject to import tax according to regulations.

Passengers leave the island by plane, train or ship after shopping, which is recorded as 1 duty-free shopping.

Fourth, duty-free shops in outlying islands.

Refers to the duty-free shops that are qualified to implement the tax exemption policy for outlying islands and franchise. At present, it includes Haikou meilan airport Duty Free Shop, Haikou Riyue Plaza Duty Free Shop, Qionghai Boao Duty Free Shop, Sanya Haitang Bay Duty Free Shop, Zhongfu Sanya Duty Free Park, China Travel Service Duty Free City and Haikou Duty Free City, a global boutique.

Business entities with the qualification of duty-free goods distribution can participate in duty-free operation of Hainan's outlying islands according to regulations.

5. Passengers from outlying islands shall purchase duty-free goods in duty-free shops on outlying islands or approved online sales windows within the limits and quantities stipulated by the state. Duty-free shops deliver goods according to the time when passengers leave the island. Passengers take shopping vouchers to pick up goods in designated areas of airports, railway stations and port terminals and carry them at one time.

6. Duty-free goods purchased by Sun Zao from outlying islands are final goods for consumers' personal use, and may not enter the domestic market for resale.