The duty-free shopping limit on outlying islands has been relaxed to NT$100,000 per person. The "Overall Plan for the Construction of Hainan Free Trade Port" points out that incoming goods consumed by residents on the island will be subject to positive list management, and duty-free purchases on the island will be allowed.

Goods and items managed under the "zero tariff" list are exempt from import duties, import value-added tax and consumption tax. The content of the list will be dynamically adjusted by relevant departments based on Hainan’s actual needs and regulatory conditions. The duty-free shopping limit on outlying islands will be relaxed to 100,000 yuan per person per year, and the types of duty-free goods will be expanded.

1. What is the offshore island tax-free policy?

The outlying island duty-free policy refers to the implementation of import tax-free shopping for passengers traveling out of the island by plane, train, or ship (excluding departure) with limited value, limited quantity, and limited variety, and sales in outlying island duty-free shops or approved online stores Tax preferential policies for payment at the window and pick-up at designated areas of airports, train stations, and ports for leaving the island.

2. How to understand and enjoy the offshore tax exemption policy?

1. The "Overall Plan for the Construction of Hainan Free Trade Port" proposes that before 2025, the duty-free shopping quota on outlying islands will be relaxed to 100,000 yuan per person per year, and the types of duty-free goods will be expanded.

2. On June 29, 2020, the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation jointly issued the "Announcement on Duty-Free Shopping Policies for Visitors to Hainan Islands" (Announcement No. 33 of 2020 of the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation ), clearly increased the tax-free shopping limit on outlying islands from 30,000 yuan to 100,000 yuan per person per year, canceled the limit on the number of items, canceled the 8,000 yuan tax-free limit for a single item, and increased the types of goods.

3. On July 6, 2020, the General Administration of Customs issued the "Announcement on the Issuance of Supervision Measures for Duty-Free Shopping for Passengers from Hainan Outlying Islands" (General Administration of Customs Announcement No. 79 of 2020), the revised "People's Republic of China*" **The Customs Measures for the Supervision of Duty-Free Shopping for Visitors from Hainan Outlying Islands will be implemented on July 10, 2020.

4. On February 2, 2021, the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation jointly issued the "Announcement on Adding Duty-Free Shopping and Pickup Methods for Passengers from Hainan Outlying Islands" (Announcement of the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation in 2021) 2), realizing the mail delivery of duty-free shopping for tourists from outlying islands and for residents of the island to return to the island to pick up goods.

5. On February 3, 2021, the General Administration of Customs issued the "Announcement on the Supervision Requirements for Mailing and Delivery of Duty-Free Shopping for Hainan Outlying Island Passengers and Returning to the Island to Pick Up the Goods" (General Administration of Customs Announcement No. 13 of 2021 ).

3. Restrictions

① Cosmetics: Each person is limited to 30 pieces per purchase.

② Mobile phones and handheld (including car-mounted) wireless phones: Each person is limited to 4 items per purchase.

③Alcohol (beer, red wine, sake, foreign wine and fermented beverages): The total purchase limit per person per time shall not exceed 1500 ml.

Applicable conditions

Legal basis

"Overall Plan for the Construction of Hainan Free Trade Port"

16. Establish a more free and open shipping system . Construction of "China Yangpu Port" shipping port. Support the Hainan Free Trade Port in carrying out ship registration. Study and establish the Hainan Free Trade Port shipping operation and management system and seafarer management system. Further relax airspace control and air route rights restrictions, optimize shipping routes, encourage increased transport capacity, and open more routes and flights.