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| Notice of State Administration of Taxation on Value Added Tax Policies Regarding Duty Free Stores at Exit Ports | | 国家税务总局关于出境口岸免税店有关增值税政策问题的通知 |
(Letter No. 81 [2008] of the State Administration of Taxation) | |
（国税函〔2008〕81号） |
Offices of the State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities directly under separate state planning, | |
各省、自治区、直辖市和计划单列市国家税务局： |
This Notice is hereby promulgated to clarify the relevant issues concerning the value added tax relating to duty free stores for selling duty free commodities that are established in separate customs areas of airports, ports, stations, land borders and other exit ports (hereinafter referred to as separate customs areas), and duty free stores for selling duty free commodities that are established in urban areas of cities and that purchasers must directly leave China after taking the duty free commodities at the separate customs areas: | |
现就纳税人在机场、港口、车站、陆路边境等出境口岸海关隔离区（以下简称海关隔离区）设立免税店销售免税品，以及在城市区域内设立市内免税店销售免税品但购买者必须在海关隔离区提取后直接出境征收增值税问题明确如下： |
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| I. Article 7 of the Detailed Rules on Implementation of the Interim Regulation of the People's Republic of China on Value Added Tax provides that “the starting place for shipment or location of the goods to be sold shall be within the territory of the People's Republic of China (hereinafter referred to as within the territory), the term “within the territory” means within the customs territory of the People's Republic of China. | | 一、《中华人民共和国增值税暂行条例实施细则》第七条规定“所销售的货物的起运地或所在地在境内”，“境内”是指在中华人民共和国关境以内。 |
The term “separate customs area” refers to the special areas demarcated by customs and border inspection offices for persons to leave China. The duty free commodities sold by duty free stores in such areas and the duty free commodities sold by duty free stores within cities but fetched in separate customs areas are subject to special import and export surveillance of the customs and are within the national territory but outside the customs territory. So no value added tax is imposed on duty free commodities sold by duty free stores in such areas and the duty free commodities sold by duty free stores within cities but fetched in separate customs areas. Other non-duty free goods sold by duty free stores are subject to value added tax under relevant regulations.
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海关隔离区是海关和边防检查划定的专供出国人员出境的特殊区域，在此区域内设立免税店销售免税品和市内免税店销售但在海关隔离区内提取免税品，由海关实施特殊的进出口监管，在税收管理上属于国境以内关境以外。因此，对于海关隔离区内免税店销售免税品以及市内免税店销售但在海关隔离区内提取免税品的行为，不征收增值税。对于免税店销售其他不属于免税品的货物，应照章征收增值税。
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