Q: What taxes are exempt under the Hainan offshore duty-free shopping policy?

A: The offshore duty-free shopping policy refers to a preferential tax policy that allows travelers departing Hainan Island by air, train or ship (excluding those leaving the country) to purchase certain types and quantities of imported goods without paying import duties. These purchases must be made at designated offshore duty-free shops (also referred to as "offshore duty-free stores") or through authorized online platforms, with goods collected at specified sites of airports, railway stations or ports upon departure. The exempted taxes include customs duties, import value-added tax (VAT) and consumption tax.