the tax exemption policy for outlying islands mainly refers to the preferential tax policy for passengers who leave the island by air (excluding departure) by limiting their age, quota, number and frequency of purchases without import duty, paying in duty-free shops that implement the tax exemption policy for outlying islands, and picking up goods in the airport isolation area. The tax exemption policy for outlying islands mainly faces tariffs, import value-added tax and consumption tax. Hainan, the largest special economic zone and the only tropical island province in China, is the place where China implements the tax exemption policy, and it is in an important position in the regional development layout. The implementation of the policy is conducive to improving Hainan's tourism environment, expanding the scale of tourists' shopping, improving the grade of tourism shopping, promoting the growth of tourists and per capita consumption, and promoting the development of modern service industry led by tourism; It is conducive to maintaining and exerting Hainan's advantages in ecological resources and supporting Hainan's green and sustainable development; It is conducive to enhancing the international competitiveness of Hainan's tourism industry and effectively promoting the implementation of Hainan's international tourism island development strategy.
The essence of the policy of "tax exemption for outlying islands" is to attract domestic tourists to Hainan for sightseeing and shopping in a tax-free and profit-making way, so as to promote the construction and development of Hainan as an "international tourist island". Duty-free and profit-making are only means, and promoting the development of Hainan tourism is the purpose.
in April p>211, China began to implement the tax exemption policy for outlying islands in Hainan. For more than 1 years, the amount of duty-free shopping has been continuously increased and the variety of goods has been continuously expanded, which not only brings benefits to tourists, but also promotes Hainan's economic transformation, stimulates consumption potential and develops emerging industries, and has become an important "engine" to promote Hainan's economic development. Since 211, the sales of duty-free goods in Hainan have increased by about 44% annually, the number of shoppers has increased by about 3% annually, and the number of shopping items has increased by about 4% annually.
On July 1st this year, the new policy of duty-free shopping in Hainan Island will be implemented for one year. Since the implementation of the new policy, the duty-free shopping quota for Hainan's outlying islands has increased, and consumers no longer need to count the number of purchases with their fingers; The brands and categories of duty-free goods have increased, and the shopping experience has been better. There are more and more tourists visiting and shopping in Hainan, and the market is booming.
in April, 211, China began to implement the tax-free policy for outlying islands on a pilot basis in Hainan, allowing passengers who leave the island by plane, train and ship (excluding departure) to make a certain number and variety of import tax-free preferential shopping. Over the past 1 years, Hainan has sold more than 1 billion yuan of duty-free goods, with more than 25 million people shopping and 12 million pieces of shopping. Tourists have saved about 2 billion yuan in purchasing duty-free goods in Hainan. The tax exemption policy for outlying islands not only brings benefits to tourists, but also promotes Hainan's economic transformation, stimulates consumption potential and develops emerging industries, which has become an important "engine" for Hainan's economic development.
according to the overall plan for the construction of Hainan free trade port, before 225, "the imported goods consumed by residents on the island will be subject to positive list management and allowed to be purchased duty-free on the island". Although the specific list of this policy has not been published, (When is China's Disaster Prevention and Mitigation Day? The National Disaster Prevention and Mitigation Day was established with the approval of the Chinese people and the State Council. Since 29, May 12th has been the National Disaster Prevention and Mitigation Day every year. ) One by one, the duty-free shops in the city for residents on the island have quietly opened. In the eyes of duty-free operators, this business must be done early and late.
Legal basis:
Announcement No.13 of the General Administration of Customs in 221-Announcement on Issuing the Supervision Requirements for Delivery of Duty-free Shopping Mail and Pick-up on Return to the Island of Hainan. In order to implement the requirements for the construction of Hainan Free Trade Port, further promote the construction of Hainan International Tourism Consumption Center, effectively release the effect of duty-free policy on outlying islands and enhance the duty-free shopping experience of outlying islands passengers, According to the relevant provisions of the Announcement of the Ministry of Finance and the General Administration of Customs and the State Administration of Taxation on Increasing the Ways of Picking Up Goods for Off-Island Passengers in Hainan (No.2, 221), the regulatory requirements for the ways of mailing and picking up goods for off-island passengers in Hainan duty-free shopping are announced as follows:
1. The way of picking up goods by mail
(1) The off-island passengers purchase duty-free goods, and the buyers, payers and recipients are all the shoppers themselves, and the receiving addresses are outside Hainan Province.
(2) After the passengers on outlying islands choose to pick up the goods by mail, the duty-free shops on outlying islands shall, after verifying that the shopping passengers meet the mailing requirements and have actually left the islands, deliver the duty-free goods purchased by the passengers at one time, and transmit to the customs in real time the electronic data such as the duty-free goods transaction in the format specified by the customs and the information of the shoppers, the verification of personal identification information, the delivery waybill and the receipt information, and bear corresponding responsibilities for the authenticity of the data.
II. Ways for residents on the island to return to the island to pick up the goods
(1) If residents on the island (including China citizens with Hainan ID cards, Hainan residence permits or social security cards, and foreigners who work and live in Hainan province and hold residence permits) have returned to the island after purchasing duty-free goods before leaving the island, they can pick up duty-free goods at the pick-up point for returning passengers set up by duty-free shops on the island. Residents of the above-mentioned islands should pick up the goods with their valid identity documents and actual trip information to the outlying islands within three months from the date of purchase. If the goods are not picked up within the prescribed time limit, the duty-free shop shall take the initiative to handle the return formalities for them.
(2) At the pick-up point set up by the duty-free shops on outlying islands, passengers returning to the island should check the qualifications of the pick-up person, the actual trip information on outlying islands and other electronic data, and then deliver the duty-free goods to the shoppers, and transmit to the customs in real time the electronic data such as the duty-free goods transaction in the format specified by the customs and the electronic signature, the verification of the personal identification information, my pick-up receipt, the trip information on outlying islands and so on, and bear corresponding responsibilities for the authenticity of the data.
The pick-up points set up by duty-free shops on outlying islands for returning passengers should meet the customs supervision conditions and be reported to the customs for approval.
III. Relevant legal responsibilities
If the duty-free shops on outlying islands fail to properly examine the authenticity of the identity information and itinerary information of outlying islands passengers, resulting in the theft of personal identity information or annual purchase quota, illegal mailing or withdrawal of duty-free goods by outlying islands passengers, and failure to timely and accurately transmit electronic data to the customs as required, the customs shall order them to make corrections and give them a warning; For those who have been warned by the customs for more than three times in a calendar year, the customs may suspend their duty-free operation on outlying islands for a maximum of six months.
this announcement shall be implemented as of the date of promulgation. Other regulatory matters concerning the delivery of duty-free shopping by mail and the way of picking up goods when returning to Hainan Island shall be implemented in accordance with the relevant provisions of Announcement No.79 of the General Administration of Customs in 22.