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Hainan Offshore Duty-free Shopping Policy

Updated: 2020-07-02 16:12:52

The Chinese central government released the Master Plan for the Construction of Hainan Free Trade Port in early June, 2020, which stipulated the off-shore duty-free shopping limit would be raised to RMB100,000 yuan per person per year. To put the master plan into practical implementation, further release the policy effect and build a free trade port with high standards, the Chinese Ministry of Finance, the General Administration of Customs and the State Administration of Taxation have issued an announcement on tax-free shopping policy for Hainan’s off-shore passengers, which will be implemented from July 1, 2020.

 

Compared with previous policies, the latest announcement include main adjustments as follows: First, the tax-free shopping quota has been increased from 30,000 yuan per person per year to 100,000 yuan. Second, the category of tax-free products is increased from 38 to 45. Third, the limit of 8,000 yuan for a single tax-free commodity is removed. Fourth, with quota management adopted as the main form of administration, the types of goods that are limited by the quantity of a single purchase are substantially reduced. Fifth, proper competition is encouraged, and all business entities with tax-free product distribution qualification can equally participate in the off-shore tax-free business on Hainan Island. Sixth, intensified supervision will be conducted during and after business activities, and legal responsibilities of individuals, enterprises and off-shore tax-free shops who participate in reselling and smuggling will be defined clearly.

 

The whole text of Announcement on the Tax-Free Shopping Policy for Hainan’s Off-shore Passengers is translated as follows:

 

1.The off-shore tax-free policy refers to preferential tax policies for the passengers who depart the island (excluding departing national border) by plane, train or ship, while they could purchase within limited value, limited quantity and limited varieties, pay at off-shore duty-free shops or approved online sales platforms, and collect the goods from the designated areas of airports, railway stations and ports. The tax items under the off-shore tax-free policy include tariff, import value-added tax and consumption tax.

 

2.The term “passenger” as mentioned in this announcement refers to domestic and foreign passengers (residents of Hainan included) who have reached the age of 16 and have purchased air tickets, train tickets or ship tickets to depart from Hainan and hold valid identity documents (resident identity cards for domestic passengers, travel documents by Hong Kong, Macao and Taiwan passengers, passports for foreign passengers), and leave Hainan Island but do not leave the country.

 

3.The amount of off-shore tax-free shopping per person per year is RMB100,000 yuan, with no limits on the times of purchase. The types of tax-free commodities and limit on the quantity of a single purchase shall be subject to the annex to this announcement. For the value and quantity that exceeds the limits, import duties shall be levied in accordance with relevant regulations.

 

Tax-free purchase made by passengers who leave the island by plane, train or ship is recorded as one duty-free shopping.

 

4.The off-shore tax-free shops mentioned in this announcement refer to shops with the off-shore tax-free selling qualification and operate on franchising. Currently, they include: Haikou Meilan Airport duty-free shops, Haikou Riyue Plaza duty-free shops, Qionghai Boao duty-free shops and Sanya Haitangwan duty-free shops.

 

The business entities with the distribution qualification for duty-free products can participate in duty-free operation on Hainan Island in accordance with regulations.

 

5.Within the limit and quantity specified by the state, passengers departing the island could purchase tax-free goods at duty-free shop or approved online sales platforms. Duty-free shops shall deliver the goods according to passengers’ departure time. Passengers shall collect the goods in the designated areas of airports, railway stations and ports with the shopping voucher, and take all goods with them to leave the island.

 

6.The tax-free commodities purchased by passengers are regarded as final products for personal use by consumers and could not be sold again in the domestic market.

 

7.Individuals who resell, purchase for others or smuggle duty-free commodities are regarded as violating the provisions of this announcement which shall be recorded in their credit records in accordance with laws and regulations, and shall be prevented from making any off-shore duty-free purchase within a period of three years. Those engaged in smuggling or violating customs supervision regulations shall be held accountable by the customs authority in accordance with relevant provisions. If a crime is constituted, criminal responsibility shall be investigated according to law.

 

Travel agencies and transportation enterprises that assist in violating the off-shore tax-free policy and disrupt the market order shall be subject to rectification according to sectoral administration.

 

Off-shore duty-free shops that violate relevant regulations shall be punished and held accountable by the customs authority in accordance with relevant laws and administrative regulations.

 

8.The measures for the supervision of the off-shore tax-free policy shall be separately promulgated by the General Administration of Customs.

 

The relevant VAT and consumption tax exemption policies applicable to the tax-free goods sold in the off-shore tax-free shops shall be separately formulated by the Ministry of Taxation and the Ministry of Finance.

 

9.This announcement will be implemented from July 1, 2020. Ministry of Finance Announcement No. 14 in 2011, No. 73 in 2012, No. 8 in 2015, No. 15 in 2016, No. 7 in 2017, and No. 158 of the Ministry of Finance, General Administration of Customs and General Administration of Taxation in 2018, No. 175 in 2018 shall be abolished at the same time.

 

Annex:Annex-Category and Quantity Limit of Off-Shore Tax-Free Commodities Per Person Per Time

 

#

Commodity variety

Limit purchases per person

Remarks

1

Jewelry

Unlimited

2

Crafts

Unlimited

3

Watch

Unlimited

4

Perfume

Unlimited

5

Cosmetic

30 items

6

Pen

Unlimited

7

Glasses

(Including sunglasses)

Unlimited

8

Silk scarf

Unlimited

9

Tie

Unlimited

10

Wool product

Unlimited

11

Cotton product

Unlimited

12

Clothing

Unlimited

13

Shoes and hats

Unlimited

14

Leather belt

Unlimited

15

Suitcases  and bags

Unlimited

16

Small leather goods

Unlimited

17

Candy

Unlimited

18

Sporting goods

Unlimited

19

Beauty and health  equipment

Unlimited

20

Tableware  and Kitchenware

Unlimited

21

Toys

(including strollers)

Unlimited

22

Infant formula and complementary foods in retail packaging

Unlimited

23

Coffee

(Coffee beans; Espresso)

Unlimited

24

Ginseng products

(Western Ginseng, Red  ginseng,Korean ginseng capsules and granules)

Unlimited

Non-first-time import, that has obtained the import health food approval certificate

25

Cereal  flakes; foods and dairy products such as malt extract and grain flour; sweet  biscuits; waffles and communion cakes; pastries, biscuits and baked pastries  and similar products

Unlimited

26

Supplement  Food

Unlimited

Non-first-time import, that has obtained the  import health food approval certificate

27

Royal Jelly Preparation Product

Unlimited

Non-first-time import, that has obtained the  import health food approval certificate

28

Olive oil

Unlimited

29

Diapers

Unlimited

30

Ceramic  products

(Fine bone china,etc.)

Unlimited

31

Glass products

(Glassware, etc.)

Unlimited

32

Household air purifier and  accessories

Unlimited

33

Household  hardware

(Locks; faucet; shower apparatus)

Unlimited

34

Clock

(Wall clock; table clock;  alarm clock, etc.)

Unlimited

35

Plug Adapter

Unlimited

36

Watch strap, bracelet

Unlimited

37

Spectacle lens, eyeglass  frame

Unlimited

38

Class  I and II home medical devices

(Blood glucose meter; blood glucose test paper, electronic sphygmomanometer;  infrared human body thermometer; vision training device; hearing aid;  orthopedic fixed equipment; home ventilator)

Unlimited

Have obtained the registration certificate or  record certificate of imported medical device

39

Natural honey and other edible animal products

(Natural honey; bird’s nest; fresh royal jelly; other bees and edible animal products)

Unlimited

40

Tea,  mate tea, and products based on tea and mate tea

(Green tea; black tea; mate tea; tea, mate tea as basic ingredients)

Unlimited

41

Tablet PC; other portable automatic data processing equipment; small automatic data  processing equipment; microcomputers; other data processing equipment; small  computers in the form of systems; microcomputers in the form of systems

Unlimited

42

Electronic consumer products such as wearable devices

(Wireless headsets; other equipment for receiving,  converting and sending or reproducing audiovisual or other data;parts and  accessories for video game controllers and equipment )

Unlimited

43

Cell  phone Handheld (including car) type wireless telephone

4 pieces

44

Video game machine

Unlimited

45

Liquor

(Beer, red wine, sake, foreign wine and fermented beverages)

Total not to exceed 1500 ml

 

Sanya Haitang Bay International Duty-free Complex 三亚海棠湾免税购物中心
Tel: 400-699-6956
Website: www.cdfgsanya.com/index.htm
Store Address: 118, Haitang North Road, Haitang Bay, Sanya City, Hainan Province海南省三亚市海棠湾海棠北路118号

 

Haikou Meilan International Airport Duty Free Shop 海口美兰机场免税店
Tel: +86-898-6575 1808
Website: m.hnmianshui.com/
Store Address: Departure Hall and Arrival Hall in the Domestic Terminal of Meilan International Airport, Haikou City, Hainan Province 海南省海口市海口美兰国际机场国内航站楼F2

 

Haikou Riyue Plaza Duty-free Shop 海口日月广场免税店
Tel: +86-898-6575 1808
Website: m.hnmianshui.com/
Store Address: Floor L, Sagittarius of the Mova Mall, Riyue Plaza, 8 Guoxing Avenue, Haikou City, Hainan Province海南省海口市国兴大道8号日月广场射手座L层

 

Qionghai Boao Duty Free Shop 琼海博鳌免税店
Tel: +86-898-6296 6251
Store Address: Located on Dongyu Island, Bo’ao Town, Qionghai City, Hainan Province 海南省琼海市博鳌镇东屿岛博鳌免税店

 

Offshore duty-free experience store at Nanshan Cultural Tourism Zone 海南免税体验店 – 三亚南山文化旅游区

Store Address: Located at Nanshan Cultural Tourism Zone, Sanya City, Hainan Province 海南省三亚市南山文化旅游区海南免税体验店

 

Offshore duty-free experience store at Mangrove Tree Resort World Sanya Bay 海南免税体验店 – 三亚湾红树林度假世界

Store Address: Mangrove Tree Resort World Sanya Bay, 155, Fenghuang Road, Sanya  Sanya City, Hainan Province 海南省三亚市凤凰路55号三亚湾红树林度假世界海南免税体验店