Core content

The offshore tax-free policy refers to preferential tax policies for passengers who depart the island (excluding departing national borders) by plane, train or ship to shop within a limited value, limited quantity and limited varieties free of import duty; pay at offshore duty-free shops or approved online sales platforms that implement the offshore duty-free policy; pick up goods from designated areas of airports, railway stations and ports. The tax items under the offshore tax free policy include tariff, import value-added tax and consumption tax. The tax-free shopping quota per person is RMB100,000 per year, with no limits on the times of purchase. Quantity for a single purchase shall be limited to cosmetics (30 items), mobile phones (4) and alcohol (no more than 1,500 ml in total). If the value and quantity of commodities exceed the limits, import duties shall be levied according to relevant regulations. Passengers who have purchased air tickets, train tickets and ship tickets to depart from Hainan and who have reached the age of 16 can purchase duty-free goods with valid identity documents. The duty-free goods purchased shall be regarded as final products for personal use by consumers and cannot be sold again in the domestic market.

Eligible Criteria

This policy applies to domestic and foreign tourists who are at least 16 years old, purchased departing flight tickets, train tickets, or ship tickets, and depart from Hainan Island with valid identification (resident ID for domestic tourists, travel documents for Hong Kong, Macao, and Taiwan tourists, and passports for foreign tourists) but do not leave Chinese mainland, including residents of Hainan Province.

Guidelines

1.Any tourists who have valid outbound flight tickets, train tickets, and ship tickets to depart from Hainan Island shall make the purchase of duty-free goods at designated offshore duty-free shops or online sales platforms with a required valid identification.

2. The categories, amount, and quantity of eligible duty-free goods purchased by tourists shall not exceed the threshold stipulated by the state. After obtaining the duty free shopping proof under regulations, tourists may take delivery of purchased duty-free goods at designated pick-up counters at airports, train stations, and port terminals, and take the goods with them when departing from Hainan Island. Alternatively, tourists have the options to make the goods delivered to them by mail, pick up the goods when returning to Hainan Island, or choose the “pick-up upon submission of guarantees” and the “pick-up upon purchase” methods, etc.

Read more: https://policy.hnftp.gov.cn/#/policeInfo?core_id=1773259168930603009