How to use the Hainan Islands Duty-Free Shopping Policy to purchase duty-free goods?

(Customs Q&A)

  Haikou Customs:

  Since last year, affected by the new crown pneumonia epidemic, I haven't left the country for more than a year, and what followed was that the opportunity to "buy, buy, and buy" overseas disappeared.

Recently, I heard from my friends that they can buy imported duty-free goods at very favorable prices in duty-free shops in Hainan.

Please tell us about the tax exemption policy and shopping precautions for Hainan Islands.

  Guangzhou reader Ms. Shen

  Ms. Shen:

  First of all, you are welcome to come to Hainan for sightseeing and shopping!

  The duty-free shopping policy on Hainan Islands is the Ministry of Finance, the Ministry of Commerce, the General Administration of Customs, the State Administration of Taxation and other ministries and commissions in conjunction with relevant departments of Hainan Province to implement the State Council’s "Several Opinions on Promoting the Construction and Development of Hainan’s International Tourism Island" (Guo Fa [2009] No. 44) In the spirit, support Hainan’s construction into an international shopping center and an internationally competitive tourist destination. Based on the mature experience of foreign countries such as Okinawa of Japan and Jeju of South Korea, combined with the actual situation of China’s fiscal and taxation system and the local characteristics of Hainan Province, Special preferential policies for tourists from outlying islands of Hainan Province launched in April 2011.

Since the policy was implemented, it has undergone six major policy adjustments and has become an important part of the early harvest of the Hainan Free Trade Port and the "golden sign" of Hainan tourism.

  ● What are the types of duty-free commodities on outlying islands?

  After the policy adjustment in July 2020, there are currently 45 types of duty-free commodities on outlying islands, including 7 categories of commodities such as cosmetics, luggage, watches, tablets, mobile phones, electronic game consoles and alcohol.

  ● To whom does the outlying island tax exemption policy apply?

  At least 16 years of age, have purchased air tickets, train tickets, and ferry tickets for outlying islands, and hold a valid ID card (domestic passengers holding resident ID cards, Hong Kong, Macao and Taiwan passengers holding travel documents, foreign passengers holding passports), leaving the mainland of Hainan but not leaving the country Foreign tourists, including residents of Hainan Province.

  ● How many duty-free shops are there in outlying islands?

  Currently, there are 9 duty-free shops on outlying islands on Hainan Island.

In addition to the Haikou Meilan Airport Duty Free Shop, Haikou Riyue Square Duty Free Shop, Qionghai Boao Duty Free Shop, Sanya International Duty Free City, Sanya Phoenix Airport Duty Free Shop operated by CDFG, five offshore island duty-free shops have also been introduced in Sanya. Hailv Duty Free City and China Service Sanya International Duty Free Shopping Park have introduced four offshore island duty-free shops in Haikou, including Haikong Global Boutique (Haikou) Duty Free City, Shenzhen Duty Free Haikou Mission Hills Duty Free City, etc., and bring them to the outlying islands through moderate market competition. Passengers have a more high-quality and preferential shopping experience.

  ● How to buy duty-free goods?

  Outlying island travelers can buy duty-free goods at any outlying island duty-free shop, or at an approved online sales window.

  Passengers from outlying islands should proactively provide their valid ID or travel documents and relevant information on the outlying island transportation vehicles prescribed by the customs when purchasing duty-free goods.

For online purchases, the shopper and the payer should be the same person.

  ● How to pick up the purchased duty-free goods?

  Outlying island travelers who have purchased duty-free goods at the 7 duty-free shops on the outlying islands in the city or at the online sales window can choose to go through the procedures for picking up the purchased duty-free goods at the pick-up point, or pick up the goods by mail.

For those who choose to pick up the goods, the outlying island duty-free shops have set up pick-up points in Hainan’s airport, railway station and port terminal to the inland quarantine area.

If you choose to pick up the goods by mail, the recipient, payer and purchaser should be the shopping passenger himself, and the receiving address should be outside Hainan Province.

The duty-free shops of outlying islands will deliver the duty-free goods purchased by the passengers at one time after confirming that the shopping passengers meet the above requirements and have actually left the islands.

  In addition, residents of the island who purchase duty-free goods before leaving the island can also choose to return to the island to pick up the goods. That is, the residents of the island who have returned to the island after purchasing the duty-free goods before leaving the island can hold them within 3 months from the date of purchase. ID card and outlying island itinerary information, pick up the duty-free goods at the pick-up point for returning passengers set up by the outlying island duty-free shop.

  Outlying island travelers who purchase duty-free goods at the two outlying island duty-free shops in the isolation zone (Haikou Meilan Airport Duty Free Shop, Sanya Phoenix Airport Duty Free Shop) can pick up the purchased duty-free goods after purchase.

You can also choose to deliver by mail.

  ● What is the limit and limit for duty-free shopping on outlying islands?

  The annual duty-free shopping limit for outlying island passengers is 100,000 yuan per person, and there is no limit to the number of purchases (after a passenger purchases duty-free goods, taking the duty-free goods out of the island by means of transportation is counted as one duty-free shopping).

There are restrictions on the quantity of some products purchased at a time. For example, each person is limited to 4 mobile phones, a total of not more than 1500ml of alcohol, 30 cosmetics, etc., and the part that exceeds the annual duty-free shopping limit and limit will be subject to import tax on imported goods.

  ● How to return and exchange the goods after purchasing duty-free products?

  Outlying island passengers change flights (trains, voyages) after purchasing duty-free goods, and the time of the changed flight (trains, voyages) is within 30 days after the date of the original outlying island, the duty-free shops can handle the corresponding postponement procedures, and the duty-free shops that exceed the prescribed time limit shall Handle the return procedure.

If the ticket is refunded after the purchase of duty-free goods, the outlying island duty-free shops shall go through the return procedures.

If a tax refund is required due to the return of the goods, within one year from the date of payment of the tax, the outlying island passenger or the outlying island duty-free shop shall apply to the customs. After approval by the customs, the tax refund voucher shall be filled out, and the original taxpayer shall present it to the designated bank (national treasury) ) Go through the tax refund procedures.

  If an outlying island passenger needs to exchange the goods after picking up the goods, the outlying island duty-free shop confirms that the name, item number, specification and model of the returned duty-free goods and the replacement duty-free goods are exactly the same, and the goods will be delivered to the outlying island passengers after approval by the customs.

  ● Can I sell the duty-free goods again?

  Duty-free products purchased on outlying islands are the final products for personal use by consumers and are not allowed to enter the domestic market for resale.

Individuals who resell, buy or smuggle duty-free commodities in violation of relevant regulations are included in their credit records in accordance with laws and regulations, and are not allowed to purchase outlying island duty-free commodities within 3 years; for acts that constitute smuggling or violate customs supervision regulations, the customs shall give them in accordance with relevant regulations If the handling constitutes a crime, criminal responsibility shall be investigated in accordance with the law.

  (Wu Hao, Deputy Chief of the First Section of Duty Free Supervision, Sanya Customs)

  Wu Hao