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Announcement of the Ministry of Finance, the General Administration of Customs and the State Taxation Administration on the Duty-free Shopping Policy for Travelers Leaving Hainan Island
[Effective]
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财政部、海关总署、税务总局关于海南离岛旅客免税购物政策的公告
[现行有效]
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| Announcement of the Ministry of Finance, the General Administration of Customs and the State Taxation Administration on the Duty-free Shopping Policy for Travelers Leaving Hainan Island | | 财政部、海关总署、税务总局关于海南离岛旅客免税购物政策的公告 |
| (Announcement No. 33 [2020] of the Ministry of Finance, the General Administration of Customs and the State Taxation Administration) | | （财政部、海关总署、税务总局公告2020年第33号） |
| For the purpose of implementing the Framework Plan for the Construction of the Hainan Free Trade Port, with the approval of the State Council, the duty-free shopping policy for travelers leaving Hainan Island (hereinafter referred to as the “offshore duty-free policy”) is hereby announced as follows: | | 为贯彻落实《海南自由贸易港建设总体方案》，经国务院同意，现将海南离岛旅客免税购物政策（以下称离岛免税政策）公告如下： |
| I. “Offshore duty-free policy” means the preferential tax policy applicable to passengers leaving Hainan Island (excluding those leaving China) by airplane, train or ship who may, to the extent of the value limits, quantities and varieties, purchase goods free of import duties, and shall pay for such goods in the duty-free shops, subject to the offshore duty-free policy (hereinafter referred to as “offshore duty-free shops”) or through the approved online sales windows, and pick up the goods in designated areas at airports, railway stations, and ports and docks before leaving Hainan Island. The taxes involved the offshore duty-free policy shall include customs duties, import value-added tax (“VAT”) and consumption tax. | | 一、离岛免税政策是指对乘飞机、火车、轮船离岛（不包括离境）旅客实行限值、限量、限品种免进口税购物，在实施离岛免税政策的免税商店（以下称离岛免税店）内或经批准的网上销售窗口付款，在机场、火车站、港口码头指定区域提货离岛的税收优惠政策。离岛免税政策免税税种为关税、进口环节增值税和消费税。 |
| II. For the purpose of this Announcement, “passengers” means the domestic and foreign travelers who are 16 years of age or older, have purchased air tickets, train tickets, and ship tickets for leaving Hainan Island, and hold valid identity documents (resident identity cards in case of domestic travelers, travel documents in case of travelers from Hong Kong, Macao and Taiwan, and passports in case of foreign travelers), and leave Hainan Island but stay in China, including residents of Hainan province. | | 二、本公告所称旅客，是指年满16周岁，已购买离岛机票、火车票、船票，并持有效身份证件（国内旅客持居民身份证、港澳台旅客持旅行证件、国外旅客持护照），离开海南本岛但不离境的国内外旅客，包括海南省居民。 |
| III. The duty-free shopping quota for each offshore traveler per year is 100,000 yuan, with no limit on the times of shopping. The types of duty-free goods and the quantity limit for each purchase shall be governed by the Annex to this Announcement. The part that exceeds the duty-free shopping quota and quantity limit shall be subject to import duties on personal imports as legally required. | | 三、离岛旅客每年每人免税购物额度为10万元人民币，不限次数。免税商品种类及每次购买数量限制，按照本公告附件执行。超出免税限额、限量的部分，照章征收进境物品进口税。 |
Where a traveler leaves Hainan Island after purchasing goods by airplane, train or ship, it shall be recorded as one duty-free shopping.
．．．．．． | | 旅客购物后乘飞机、火车、轮船离岛记为1次免税购物。
．．．．．． |
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