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Notice by the Ministry of Finance, the Ministry of Commerce, the Ministry of Culture and Tourism and Other Departments of Issuing the Interim Measures for the Administration of Port Exit Duty-free Shops [Effective]
财政部、商务部、文化和旅游部等关于印发《口岸出境免税店管理暂行办法》的通知 [现行有效]
【法宝引证码】

Notice by the Ministry of Finance, the Ministry of Commerce, the Ministry of Culture and Tourism, the General Administration of Customs and the State Taxation Administration of Issuing the Interim Measures for the Administration of Port Exit Duty-free Shops 

财政部、商务部、文化和旅游部、海关总署、税务总局关于印发《口岸出境免税店管理暂行办法》的通知

(No. 15 [2019] of the Ministry of Finance) (财关税〔2019〕15号)

The public finance departments (bureaus), commerce departments, tourism departments, and tax administrations of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; the Financial Bureau of Xinjiang Production and Construction Corps; the Guangdong Branch of the General Administration of Customs and all customs offices directly under the General Administration of Customs; and all local regulatory bureaus of the Ministry of Finance: 各省、自治区、直辖市、计划单列市财政厅(局)、商务主管部门、旅游主管部门、税务局,新疆生产建设兵团财政局,海关总署广东分署、各直属海关,财政部各地监管局:
For the purposes of implementing the decision of the CPC Central Committee and the State Council, administering port exit duty-free shops in a regulated manner, and promoting the healthy and orderly development of port exit duty-free shops, the Interim Measures for the Administration of Port Exit Duty-free Shops are hereby issued for your compliance and implementation. 为落实党中央、国务院决定,规范管理口岸出境免税店,促进口岸出境免税店健康有序发展,现印发《口岸出境免税店管理暂行办法》,请遵照执行。
Annex: Interim Measures for the Administration of Port Exit Duty-free Shops 附件:口岸出境免税店管理暂行办法
Ministry of Finance 财政部
Ministry of Commerce 商务部
Ministry of Culture and Tourism 文化和旅游部
General Administration of Customs 海关总署
State Taxation Administration 税务总局
May 17, 2019 2019年5月17日
Annex 附件
Interim Measures for the Administration of Port Exit Duty-free Shops 口岸出境免税店管理暂行办法
Article 1 For the purposes of regulating the administration of port exit duty-free shops, and promoting the healthy and orderly development of port exit duty-free shops, these Measures are developed in accordance with the relevant laws and regulations and China's policies on port exit duty-free shops.   第一条 为了规范口岸出境免税店管理工作,促进口岸出境免税店健康有序发展,根据有关法律法规和我国口岸出境免税店政策制定本办法。
Article 2 These Measures shall apply to the application for the formation and the approval of, the bidding for, and the operation and regulation of port exit duty-free shops within the territory of the People's Republic of China and other matters.   第二条 中华人民共和国境内口岸出境免税店的设立申请、审批、招标投标、经营、监管等事项适用本办法。
Article 3 For the purpose of these Measures, “port exit duty-free shops” means the shops established at airports, ports, stations and land exit ports to the outside world, and sell duty-free commodities to outbound passengers.   第三条 本办法所称口岸出境免税店,是指设立在对外开放的机场、港口、车站和陆路出境口岸,向出境旅客销售免税商品的商店。
Article 4 For the purpose of these Measures, “duty-free commodities” means the imported commodities that are exempt from customs duties and import taxes, and the domestically-produced commodities sold at port exit duty-free shops, to which tax (VAT or consumption tax) refund (exemption) policy applies.   第四条 本办法所称免税商品,是指免征关税、进口环节税的进口商品和实行退(免)税(增值税、消费税)进入口岸出境免税店销售的国产商品。
Article 5 The purchasers of duty-free commodities shall be travelers who have completed the exit formalities and are going to board a plane, ship or vehicle to any other country, or are on the outbound means of transport.   第五条 免税商品的销售对象,为已办妥出境手续,即将登机、上船、乘车前往境外及出境交通工具上的旅客。
Article 6 The state operates port exit duty-free shops by franchise. The state makes overall arrangements for the layout and construction of port exit duty-free shops. The layout and selection of sites for port exit duty-free shops shall, according to the flow of travelers entering or exiting the territory of China and in consideration of regional layout factors, meet the requirements for conserving resources, protecting environment, conducting orderly competition, avoiding wastes and facilitating regulation.   第六条 国家对口岸出境免税店实行特许经营。国家统筹安排口岸出境免税店的布局和建设。口岸出境免税店的布局选址应根据出入境旅客流量,结合区域布局因素,满足节约资源、保护环境、有序竞争、避免浪费、便于监管的要求。
Article 7 As for the quantity of port exit duty-free shops established and the ports where such shops are established, the local governments having jurisdiction over the ports or the Civil Aviation Administration of China shall file applications which shall be subject to approval by the Ministry of Finance in conjunction with the Ministry of Commerce, the Ministry of Culture and Tourism, the General Administration of Customs and the State Taxation Administration.   第七条 设立口岸出境免税店的数量、口岸,由口岸所属的地方政府或中国民用航空局提出申请,财政部会同商务部、文化和旅游部、海关总署、税务总局审批。
Article 8 The business scope of duty-free commodities shall be strictly limited to the types and varieties approved by the Customs.   第八条 免税商品的经营范围,严格限于海关核定的种类和品种。
Article 9 Unless it is otherwise provided for by the State Council, the regional and category restrictions on the operation of duty-free shops by the enterprises which are qualified for trading duty-free commodities as formerly approved by the State Council and have the performance of continuous operation of ports or urban entry and exit duty-free shops in the past five years shall be relaxed, and such enterprises shall be allowed to equally bid for the franchises of port exit duty-free shops. A port exit duty-free shop must be dominantly controlled by an enterprise which is qualified for trading duty-free commodities (holding more than 50% of the shares).   第九条 除国务院另有规定外,对原经国务院批准具有免税品经营资质,且近5年有连续经营口岸或市内进出境免税店业绩的企业,放开经营免税店的地域和类别限制,准予企业平等竞标口岸出境免税店经营权。口岸出境免税店必须由具有免税品经营资质的企业绝对控股(持股比例大于50%)。
Article 10 The business entities of port exit duty-free shops shall be determined by bid inviters or port owners through bidding. The ports where port entry or exit duty-free shops are to be established shall uniformly invite bids for such port entry or export duty-free shops. Whoever engages in bidding activities shall strictly abide by the provisions of the Bidding Law of the People's Republic of China, the Regulation on the Implementation of the Bidding Law of the People's Republic of China and other relevant laws and regulations. Where the conditions for bidding cannot be satisfied, for instance, the flow of travelers entering or exiting the territory of China is small or the area of the shop established is limited, or under any other special circumstance, an application may be filed and shall be subject to confirmation by the Ministry of Finance in conjunction with the relevant departments, and the business entity shall be determined through competitive negotiation or any other methods as prescribed in the Government Procurement Law of the People's Republic of China.   第十条 口岸出境免税店由招标人或口岸业主通过招标方式确定经营主体。设有口岸进、出境免税店的口岸应对口岸进、出境免税店统一招标。招标投标活动必须严格遵守《中华人民共和国招标投标法》《中华人民共和国招标投标法实施条例》等有关法律法规的规定。如果不具备招标条件,比如在进出境客流量较小、开店面积有限等特殊情况下,可提出申请,财政部会同有关部门核准,参照《中华人民共和国政府采购法》规定的竞争性谈判等其他方式确定经营主体。
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