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In details "Announcement on Offshore Duty-Free New Policies

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The details of  "Announcement on Duty-Free Shopping Policies for Hainan Islands Travelers" (DFE中文报道点击:这里)



On June 1, 2020, the Party Central Committee and the State Council issued the "Overall Plan for the Construction of Hainan Free Trade Port", proposing "to relax the duty-free shopping quota for islands to 100,000 yuan per person per year and expand the variety of duty-free commodities."
In order to implement the requirements of the "Overall Plan", further release the policy effects, and build a free trade port with high quality, with the approval of the State Council, the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation issued the "Announcement on Duty-Free Shopping Policies for Hainan Islands Travelers" since 2020. It will be implemented from January 1. Some key items in the Announcement as follows,  (1)The annual duty-free shopping quota per person for outlying island passengers is100,000 yuan, unlimited times;
(2)Expand the types of duty-free commodities and increase 7 types of consumer-friendly products such as electronics products;
(3)Only the number of single purchases of cosmetics, mobile phones and alcohol commodities is limited; for passengers who purchase goods that exceed the duty-free limit and limit, the import tax on imported goods shall be levied in accordance with the regulations;
(4)Business entities with qualifications for the distribution of duty-free goods may participate in the duty-free operation of Hainan Islands as required. Compared with previous policies, the latest announcement’s main adjustments are as follows:
• The offshore shopping quota has been increased from RMB30,000 (US$4,215) toRMB100,000 (US$14,050)• Thenumber of categories is increased from 38 to 45.• Thelimit of RMB8,000 (US$1,129) for a single duty-free purchase is removed.•With quota management adopted as the main form of administration, the types ofgoods that are limited by the quantity of a single purchase are substantially reduced.•“Proper competition is encouraged” and all business entities with a duty-free product distribution qualification [i.e. license] can equally participate in the offshore tax and duty free business on Hainan Island.•Intensified supervision will be conducted during and after business activities. Legal responsibilities of individuals, enterprises and offshore duty free shops who participate in reselling and smuggling will be defined clearly. Since our country began trialing the duty-free shopping policy for out-of-Hainan travelers in April 2011, the overall operation has been good, which has promoted the construction of Hainan International Tourism Island and drove the development of tourism consumption and related industries in Hainan. According to Customs statistics, as of the end of 2019, there were 16.31 million purchases and duty-free sales of 53.8 billion RMB yuan. This new policy adjustment will greatly improve consumers' shopping experience, release policy dividends, increase the public's sense of gain, promote the construction of Hainan International Tourism and Consumer Center, and enhance the confidence of all sectors in the construction of Hainan Free Trade Port. 
(Source: Hainan FreeTrade Port)


Announcement on the duty-free shopping policy for Hainan Islands travelersMinistry of Finance General Administration of Customs General Administration of Taxation No. 33 of 2020. In order to implement the "Overall Plan for the Construction of Hainan FreeTrade Port", with the consent of the State Council, the Hainan Islands Travelers’ Duty-Free Shopping Policy (referred to as the Islands Duty-Free Policy) is nowannounced as follows: 1. The island tax exemption policy refers to the implementation of importduty-free shopping for passengers traveling by air, train, or ship to theislands (excluding departures), and in duty-free shops that implement the island tax exemption policy (hereinafter referred to as the island duty-free shops)Preferential tax policies for the payment of outgoing islands within thedesignated area of the airport, railway station, port and terminal for paymentwithin or through approved online sales windows. The tax exemption policies foroutlying islands are customs duties, import value-added tax and consumptiontax. 2. Passengers mentioned in this announcement refer to those who have reached theage of 16 and have purchased outlying island air tickets, train tickets, ferrytickets, and hold valid ID documents (domestic passengers hold resident IDcards, Hong Kong, Macau and Taiwan travelers hold travel documents, and foreigntravelers hold passports ), domestic and foreign tourists who leave the islandof Hainan but do not leave, including residents of Hainan Province. 3. The annual duty-free shopping quota per person for outlying island passengers is 100,000 yuan, unlimited times. Restrictions on the types of duty-free commodities and the quantity of each purchase shall be implemented inaccordance with the annex to this announcement. The part exceeding the tax-exempt limit and limit shall be subject to the import tax on imported goods in accordance with the regulations. After shopping, passengers flying to the island by plane, train or steamer will becounted as one duty-free shopping. 4. The outlying island duty-free shops mentioned in this announcement refer to the duty-free shops that are qualified to implement the outlying island duty-free policy and are franchised. They currently include: Haikou Meilan Airport Duty Free Shop, Haikou Riyue Plaza Duty Free Shop, Qionghai Boao Duty Free Shop, Sanya Haitang Bay Duty Free Shop. Business entities with qualifications for the distribution of duty-free goods canparticipate in the duty-free operation of Hainan Islands as required. 5. Passengers from outlying islands purchase duty-free commodities in the out-of-island duty-free shops or approved online sales windows within the limits and quantity prescribed by the state. Duty-free shops deliver goods according to the time when the passengers leave the island. The passengers present the shopping vouchers at the airport, railway station, port and terminal Pick up the goods in the designated area, and take the outlying island with you at once. 6. The purchased duty-free commodities on the outlying islands are the final commodities used by consumers and shall not enter the domestic market and be sold again. 7. Individuals who resell, purchase and smuggle duty-free commodities in violation of the provisions of this announcement shall be included in the credit recordin accordance with the law and regulations, and shall not purchase tax-exempt commodities on outlying islands within three years; those who constitute smuggling or violate the customs regulations shall be granted by the customs inaccordance with relevant regulations. If it is handled and constitutes a crime, criminal responsibility shall be investigated according to law. Give assistance to travel agencies and transportation companies that violate the island's tax exemption policy and disrupt market order. Island duty-free shops violate the relevant regulations to sell duty-free goods, and the customs shall deal with and punish them in accordance with relevant laws and administrative regulations. 8.The measures for the supervision of the tax exemption policy for outlying islands will be announced separately by the General Administration of Customs. VAT and consumption tax exemption policies applicable to the duty-free goods sold in the island duty-free shops, the relevant management measures 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 of 2018 shall be abolished at the same time. Annex:Variety of Islands Duty-Free Commodities and Range of Quantity per Purchase,by Ministry of Finance General Administration of Customs General Administration of Taxation

有关本文的中文版本,请查阅以下链接:
官方公告:海南离岛免税新政的详细内容
重磅:财政部、海关总署、税务总局发布《关于海南离岛旅客免税购物政策的公告》,涉及45类大多数量不限!!自2020年7月1日起实施
【海南】雄心勃勃的海南:免税和奢侈品行业是实现海南自贸港宏伟愿景的关键

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