Only those who are over 16 years old, have purchased air tickets, train tickets and boat tickets for outlying islands, and hold valid identity documents (domestic travelers hold resident ID cards, Hong Kong, Macao and Taiwan travelers hold travel documents, and foreign travelers hold passports), but do not leave Hainan Island, and residents in the province can buy duty-free goods. The annual duty-free shopping quota for outlying island passengers is 6,543,800 yuan per person, unlimited times. The restrictions on the types of duty-free goods and the quantity of each purchase shall be implemented in accordance with the annex to this announcement. The part that exceeds the duty-free limit and the limited amount shall be subject to import tax according to regulations. Passengers leave the island by plane, train or ship after shopping, which is recorded as 1 duty-free shopping.
legal ground
Announcement on duty-free shopping policy for passengers in Hainan Island
Article 1 The tax exemption policy for outlying islands refers to the preferential tax policy for passengers who leave the island by plane, train or ship (excluding departure), buy goods with limited value, limited quantity and limited variety in duty-free shops (hereinafter referred to as duty-free shops for outlying islands) or approved online sales windows, and pick up goods in designated areas of airports, railway stations and ports. The tax exemption policies for outlying islands are customs duties, import value-added tax and consumption tax. Article 4 The duty-free shops on outlying islands mentioned in this announcement refer to duty-free shops that are qualified to implement the duty-free policy on outlying islands and are franchised. At present, it includes Haikou meilan airport Duty Free Shop, Haikou Riyue Square Duty Free Shop, Qionghai Boao Duty Free Shop and Sanya Haitang Bay Duty Free Shop. Business entities with the qualification of duty-free goods distribution can participate in duty-free operation of Hainan's outlying islands according to regulations. Article 5 Passengers on outlying islands shall purchase duty-free goods in duty-free shops on outlying islands or approved online sales windows within the limits and quantities stipulated by the state. Duty-free shops deliver goods according to the time when passengers leave the island. Passengers take shopping vouchers to the designated areas of airports, railway stations and port terminals to pick up the goods and take them away at one time. Article 7 Individuals who resell, buy or smuggle duty-free goods in violation of the provisions of this announcement shall be included in their credit records according to laws and regulations, and shall not buy duty-free goods from outlying islands within three years; Those who constitute smuggling or violate customs supervision regulations shall be dealt with by the customs in accordance with relevant regulations, and those who constitute a crime shall be investigated for criminal responsibility according to law. Comprehensive rectification will be given to travel agencies and transport enterprises that assist in violating the tax exemption policy for outlying islands and disrupting market order. If duty-free shops on outlying islands sell duty-free goods in violation of regulations, the customs shall handle and punish them in accordance with the provisions of relevant laws and administrative regulations.