If primary agricultural products are duty-free, your tea shop can sell tea from its own tea garden duty-free. However, if it is purchased from abroad, such as purchasing fresh leaves for processing or purchasing finished tea for sale, it is not within the scope of tax exemption, and VAT should be levied at the prescribed tax rate. It should be noted that self-employed individuals who have not reached the threshold are not taxed. You can ask the local tax department what the threshold is. One more thing, according to the regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), it is also free to apply for tax registration certificate from February 1 this year. I hope it helps you.