Announcement of the Ministry of Finance Concerning Pilot Implementation of Duty-free Shopping Policy for Travelers Leaving Hainan Island

财政部关于开展海南离岛旅客免税购物政策试点的公告

 Promulgating Institution: Ministry of Finance

Document Number: Announcement [2011] No. 14 of the Ministry of Finance

Promulgating Date: 03/16/2011

Effective Date: 04/20/2011

颁布机关: 财政部

文      号: 财政部公告2011年第14号

颁布时间: 03/16/2011

实施时间: 04/20/2011

With a view to facilitating the development of Hainan as an international tourism destination, the State Council has decided to introduce in Hainan Province a pilot program of duty-free shopping for travelers leaving Hainan (hereinafter referred to as the "Duty-free Policy"). The "Duty-free Policy" is a tax incentive policy whereby travelers leaving Hainan by plane (excluding travelers exiting China) are exempt from the import tax for their purchases of certain products of a certain value, within a certain amount and for a certain number of times, and they can pay for their purchases at duty-free shops (hereinafter referred to as "Duty-free Shops") where the "Duty-free Policy" is applicable and collect the goods at airport separation areas before their departure. The Ministry of Finance, in consultation with the Ministry of Commerce, General Administration of Customs and State Administration of Taxation, announces issues concerning the pilot program as follows:

    为加快推进海南国际旅游岛的建设发展,国务院决定在海南省开展离岛旅客免税购物政策(以下简称离岛免税政策)试点。离岛免税政策是指对乘飞机离岛(不包括离境)旅客实行限次、限值、限量和限品种免进口税购物,在实施离岛免税政策的免税商店(以下简称离岛免税店)内付款,在机场隔离区提货离岛的税收优惠政策。财政部经商商务部、海关总署和国家税务总局,现就试点工作的有关事项公告如下:

1. Applicability and eligibility criteria of the Duty-free Policy

(1) Applicability. The Duty-free Policy is applicable to Chinese and foreign travelers, including residents of Hainan (hereinafter referred to as "Island Residents"), aged 18 or above who are leaving Hainan Island by plane but not exiting China.

(2) Eligibility criteria. In order to be eligible for the Duty-free Policy, a traveler leaving the island must:

a. have already bought a departure flight ticket and hold a valid ID document: Resident ID Card for Chinese travelers (valid traveling documents for travelers from Hong Kong, Macau and Taiwan); and passport in the case of foreign travelers;

b. buy duty-free goods in a designated Duty-free Shop in compliance with the State's requirements in terms of product type, number of times of duty-free shopping, price and quantity, and have obtained receipts for their purchases in accordance with relevant regulations; and

c. collect purchased goods at a designated collection point in the airport's separation area with his ID document and purchase receipts, and carry the goods himself for departure by plane.

       一、离岛免税政策的适用对象及条件

    (一)政策适用对象。离岛免税政策适用对象是年满18周岁、乘飞机离开海南本岛但不离境的国内外旅客,包括海南省居民(以下简称岛内居民)。

    (二)享受政策的条件。离岛旅客免税购物必须同时符合以下条件:

    1.已经购买离岛机票和持有效的身份证件,国内旅客持居民身份证(港澳台旅客持有效旅行证件),国外旅客持护照;

    2.在指定的离岛免税店内付款购买免税商品,商品品种和免税购物次数、金额、数量在国家规定的范围内,并按规定取得购物凭证;

    3.在机场隔离区凭身份证件及购物凭证,在指定的提货点提取所购免税商品,并由旅客本人乘机随身携运离岛。

2. Duty-free Shops, types of duty-free goods, and types of taxes for exemption

a. Duty-free Shops. "Duty-free Shops" refer to specially licensed duty-free shops which are qualified to implement the "Duty-free Policy". One Duty-free Shop is set up in Haiko and Sanya for pilot program purposes. The Duty-free Shop in Sanya is added with the function of carrying out the Duty-free Policy, in addition to its approved status as a "city duty-free shop for travelers exiting China". The Duty-free Shop in Haikou will start operation as a pilot project once the operating entity of the Duty-free Shop, site selection and relevant supporting facilities have been finalized and approved by relevant authorities.

b. Types of duty-free goods. Duty-free goods are limited to imported goods. During the pilot program, duty-free goods are restricted to the following 18 categories: jewelry, art and craft, watch, perfume, cosmetics, pen, glasses (including sun glasses), silk scarf, necktie, wool knitwear, cotton fabrics, clothing and apparel, shoes and hats, leather belt, suitcase and bag, leather accessories, sweets and sports goods, excluding goods prohibited to be imported by the State and the 20 types of products which cannot be exempt from tax.

c. Types of taxes for exemption. Taxes for exemption under the Duty-free Policy include customs duty, import VAT and consumption tax.

       二、离岛免税店、免税商品品种、免税税种

    1.离岛免税店。离岛免税店是具有实施离岛免税政策资格并实行特许经营的免税商店。海口、三亚两地各开设一家离岛免税店进行试点。其中,三亚免税店在原批准设立的离境市内免税店基础上,增加其实施离岛免税政策功能,自本公告执行之日起启动试点。海口免税店待离岛免税店经营主体、选址及相关配套设施确定并经有关部门批准后启动试点。

    2.免税商品品种。免税商品限定为进口品,试点期间,具体商品品种限定为:首饰、工艺品、手表、香水、化妆品、笔、眼镜(含太阳镜)、丝巾、领带、毛织品、棉织品、服装服饰、鞋帽、皮带、箱包、小皮件、糖果、体育用品共18种,国家规定禁止进口、以及20种不予减免税的商品除外。

    3.免税税种。离岛免税政策免税税种为关税、进口环节增值税和消费税。

3. Maximum number of free-duty shopping departures and the maximum value and goods quantity allowed

a. Maximum number of free-duty shopping departures. Travellers who are not Island Residents are entitled to the Free-duty Policy for a maximum of twice a year, and Island Residents are entitled to one free-duty shopping departure every year. Every time a traveller leaves the island by plane after purchase is regarded as one free-duty shopping departure. The status of Island Resident is determined mainly based on the authority by which an ID card is issued.

b. Maximum value and goods quantity. The maximum value for each traveller leaving Hainan upon each free-duty purchase is provisionally set to be RMB 5,000, i.e. free-duty items whose price is less than RMB 5,000 (inclusive). The cumulative sum for each traveller upon each departure shall not exceed RMB 5,000. Please see the Appendix for details concerning the maximum quantity of free-duty goods allowed. In addition, a traveller is allowed to purchase one item with a price higher than RMB 5,000 upon each departure, provided that he has paid the import tax in full calculated based on the duty paid price.

       三、免税购物离岛次数、金额、数量

    1.免税购物离岛次数。非岛内居民旅客每人每年最多可以享受2次离岛免税购物政策,岛内居民旅客每人每年最多可以享受1次。旅客购物后乘机离岛记为1次免税购物。岛内居民旅客身份以居民身份证签发机关为主要依据进行认定。

    2.免税购物金额、数量。离岛旅客(包括岛内居民旅客)每人每次免税购物金额暂定为人民币5000元以内(含5000元),即单价5000元以内(含5000元)的免税商品,每人每次累计购买金额不得超过5000元,购买免税商品数量范围详见附件。此外,旅客在按完税价格全额缴纳进境物品进口税的条件下,每人每次还可以购买1件单价5000元以上的商品。

4. Procedures for implementation of the Duty-free Policy

The procedures for implementation of the Duty-free Policy mainly involve: free-duty goods are imported by Duty-free Shops; travellers leaving Hainan purchase and pay for such goods in the shops; goods are delivered by Duty-free Shops according to the departure time of the travellers; and the travellers collect the goods at airport separation areas and carry them to flights.

Supervisory and regulatory measures for the Free-duty Policy pilot program shall be issued separately by the General Administration of Customs.

This Announcement shall come into effect on April 20, 2011.

This Announcement is hereby issued.

Appendix: Maximum Quantity of Duty-free Goods Allowed for Each Traveller upon Each Departure

Supervisory and regulatory measures for the Free-duty Policy pilot program shall be issued separately by the General Administration of Customs.

This Announcement shall come into effect on April 20, 2011.

This Announcement is hereby issued.

Appendix: Maximum Quantity of Duty-free Goods Allowed for Each Traveler upon Each Departure (Omitted)

Ministry of Finance

March 16, 2011

       四、离岛免税政策实施流程

    离岛免税政策主要实施流程包括:离岛免税店进口免税商品，离岛旅客在店内选购付款，免税店根据旅客离岛时间运送货物，旅客在机场隔离区提货并乘机携运离岛等环节。

    离岛免税政策试点监管办法由海关总署另行公布。

    本公告自2011年4月20日起执行。

    特此公告。

    附件:离岛旅客每人每次购买免税商品数量范围

    财政部

    二〇一一年三月十六日