Article 1 These Measures are formulated in accordance with the Customs Law of People's Republic of China (PRC) and the Provisions of the General Office of the State Council on Approving the Trial Implementation of State-owned Foreign Currency Duty-free Shopping Mall in Shenzhen Special Economic Zone in order to further embody the preferential policies of the State for the Special Economic Zone, promote the opening and invigorating of the Special Economic Zone, and expand the external influence of the Special Economic Zone. Article 2 State-owned foreign currency duty-free shopping malls in Shenzhen (hereinafter referred to as duty-free shopping malls) mainly deal in domestic export commodities and products produced by special zones. Commodities to be imported are limited to clothing, shoes and hats, toys, daily necessities (including hardware, enamel, plastics, glass and leather products), handicrafts, knitwear, bedding, interior decoration products, cultural and sports goods, cereals, oils and foodstuffs. No tobacco, alcohol, mechanical and electrical products and their parts restricted by the state shall be operated. Article 3 The total amount of imported goods operated by duty-free shopping malls shall not exceed the foreign exchange quota of market materials approved by the competent state department every year. Commodities that need to be imported in duty-free shopping malls shall be imported by business units themselves within the approved quota; Before each batch of goods is imported, the business unit shall submit a list of imported goods to the customs, and the goods can be imported only after being examined by the customs. Fill in the "Import Goods Declaration Form" when importing, and be exempted from import duties and import product tax (value-added tax) according to regulations. Article 4 The domestic commodities operated by duty-free shopping malls belong to the varieties subject to export license administration by the state, and the export license shall be submitted to the customs. Fifth duty-free shopping malls are limited to Hong Kong and Macao compatriots, Taiwan Province compatriots, overseas Chinese, foreigners and employees outside the SAR. The above-mentioned personnel hold their foreign passports, visiting relatives' cards and residence permits for overseas employees to buy in duty-free shopping malls.

When the above-mentioned personnel leave the country with goods bought in duty-free shopping malls with foreign exchange from abroad, the customs will release them with the "purchase of foreign exchange" invoice stamped by the duty-free shopping malls and engraved by the foreign exchange management department. The goods purchased are limited to the passengers themselves and may not be transported out of the freight channel. Article 6 Duty-free goods imported from duty-free shopping malls are limited to retail in shopping malls and may not be wholesale. It is also not allowed to sell in bulk at retail price. Article 7 Duty-free shopping malls shall set up special bonded warehouses meeting the requirements of customs supervision to store imported duty-free goods and goods ordered from China. Business units shall strictly abide by the relevant provisions of the customs on bonded warehouses. Article 8 Duty-free shopping malls fall within the scope of customs supervision. According to the needs of the work, the customs may send personnel to the site for supervision, and the business unit shall provide convenience. Article 9 Duty-free shopping malls shall establish detailed account books for the goods they handle, such as import warehousing, withdrawal and sales, and the customs shall have the right to inspect them at any time. Tenth in violation of these measures and other relevant provisions of the customs, the customs shall handle it in accordance with the Customs Law of People's Republic of China (PRC) and other relevant laws and regulations. When necessary, the customs may suspend business for rectification. Article 11 These Measures shall be implemented as of the date of promulgation.