关于海南离岛旅客免税购物政策的公告

China Releases Specific Details on Off-shore Duty-free Shopping to Boost Development of Hainan Free Trade Port

2020年6月1日，党中央、国务院印发《海南自由贸易港建设总体方案》，提出“放宽离岛免税购物额度至每年每人10万元，扩大免税商品种类”。为落实《总体方案》要求，进一步释放政策效应，高质量建设自由贸易港，经国务院同意，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》，自2020年7月1日起实施。

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.

与此前政策相比，《公告》主要调整包括：一是免税购物额度从每年每人3万元提高至10万元。二是离岛免税商品品种由38种增至45种。三是取消单件商品8000元免税限额规定。四是以额度管理为主，大幅减少单次购买数量限制的商品种类。五是鼓励适度竞争，具有免税品经销资格的经营主体均可平等参与海南离岛免税经营。六是加强事中事后监管，明确参与倒卖、走私的个人、企业、离岛免税店将承担的法律责任。

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.

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：

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

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。

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.

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。

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.

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。

旅客购物后乘飞机、火车、轮船离岛记为1次免税购物。

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.

四、本公告所称离岛免税店，是指具有实施离岛免税政策资格并实行特许经营的免税商店，目前包括：海口美兰机场免税店、海口日月广场免税店、琼海博鳌免税店、三亚海棠湾免税店。

具有免税品经销资格的经营主体可按规定参与海南离岛免税经营。

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.

五、离岛旅客在国家规定的额度和数量范围内，在离岛免税店内或经批准的网上销售窗口购买免税商品，免税店根据旅客离岛时间运送货物，旅客凭购物凭证在机场、火车站、港口码头指定区域提货，并一次性随身携带离岛。

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.

六、已经购买的离岛免税商品属于消费者个人使用的最终商品，不得进入国内市场再次销售。

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.

七、对违反本公告规定倒卖、代购、走私免税商品的个人，依法依规纳入信用记录，三年内不得购买离岛免税商品；对于构成走私行为或者违反海关监管规定行为的，由海关依照有关规定予以处理，构成犯罪的，依法追究刑事责任。

对协助违反离岛免税政策、扰乱市场秩序的旅行社、运输企业等，给予行业性综合整治。

离岛免税店违反相关规定销售免税品，由海关依照有关法律、行政法规给予处理、处罚。

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.

八、离岛免税政策监管办法由海关总署另行公布。

离岛免税店销售的免税商品适用的增值税、消费税免税政策，相关管理办法由税务总局商财政部另行制定。

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.

九、本公告自2020年7月1日起执行。财政部公告2011年第14号、2012年第73号、2015年第8号、2016年第15号、2017年第7号，及财政部、海关总署、税务总局2018年公告第158号、2018年第175号同时废止。

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.