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Announcement of the General Administration of Customs | | 海关总署公告 |
(No. 79 [2020]) | | (2020年第79号) |
Announcement on Issuing the Measures for the Supervision and Administration of Duty-free Shopping by Travelers Leaving Hainan Island | | 关于发布海南离岛旅客免税购物监管办法的公告 |
For the purposes of regulating the supervision and administration of shopping by travelers leaving Hainan Island (“offshore travelers”) and promoting the construction of Hainan Free Trade Port, in accordance with the decision of the State Council to adjust the duty-free shopping policy for offshore travelers, the newly revised Measures of the Customs of the People's Republic of China for the Supervision and Administration of Duty-free Shopping by Travelers Leaving Hainan Island are hereby issued and shall come into force on July 10, 2020, upon which the Announcement No. 7 [2015], the Announcement No. 7 [2016], the Announcement No. 6 [2017] and the Announcement No. 221 [2018] of the General Administration of Customs shall be repealed. | | 为规范对海南离岛旅客免税购物的监管,促进海南自由贸易港建设,根据国务院调整海南离岛旅客免税购物政策的决定,现发布重新修订的《中华人民共和国海关对海南离岛旅客免税购物监管办法》,自2020年7月10日起施行。海关总署公告2015年第7号、2016年第7号、2017年第6号、2018年第221号同时废止。 |
| | 特此公告。 |
Annex: Measures of the Customs of the People's Republic of China for the Supervision and Administration of Duty-free Shopping by Travelers Leaving Hainan Island | | 附件: 中华人民共和国海关对海南离岛旅客免税购物监管办法 |
General Administration of Customs | | 海关总署 |
July 6, 2020 | | 2020年7月6日 |
Annex | | 附件 |
Measures of the Customs of the People's Republic of China for the Supervision and Administration of Duty-free Shopping by Travelers Leaving Hainan Island | | 中华人民共和国海关对海南离岛旅客免税购物监管办法 |
Chapter I General Provisions | | 第一章 总 则 |
Article 1 For the purposes of regulating the supervision and administration of duty-free shopping by offshore travelers, and supporting the construction of Hainan as an international tourism consumption center, these Measures are developed in accordance with the Customs Law of the People's Republic of China and relevant laws and regulations. | | 第一条 为规范海关对海南离岛旅客免税购物业务的监管,促进海南国际旅游消费中心建设,根据《中华人民共和国海关法》和相关法律法规,制定本办法。 |
Article 2 These Measures shall apply to the supervision and administration of offshore travelers' selection and purchase of duty-free goods from offshore duty-free shops in Hainan Province (including the approved online sales windows, hereinafter referred to as “offshore duty-free shops”), pick-up of goods in designated areas at airports, railway stations, and ports and docks, and carrying of such goods out of Hainan Island once and for all. | | 第二条 海关对离岛旅客在海南省离岛免税商店(含经批准的网上销售窗口,以下简称“离岛免税商店”)选购免税品,在机场、火车站、港口码头指定区域提货,并一次性随身携带离岛的监管,适用本办法。 |
Article 3 Offshore duty-free shops shall set up pick-up sites in the separated areas connecting to the mainland at airports, railway stations, and ports and docks in Hainan Province, which shall be reported to the Customs for approval. | | 第三条 离岛免税商店应当在海南省机场、火车站和港口码头前往内地的隔离区(以下简称“隔离区”)设立提货点,并报经海关批准。 |
Separated areas are within the scope of areas under customs supervision, and the relevant establishment standards shall meet the supervisory requirements of the Customs. | | 隔离区属于海关监管区,有关设置标准应当符合海关监管要求。 |
Article 4 An offshore duty-free shop shall, as required by the Customs, register the electronic data information of duty-free goods before their entry into the warehouse. When a traveler purchases duty-free goods or picks up goods, the offshore duty-free shop shall transmit to the Customs the information on the traveler's purchase and pick-up of goods and other electronic data in the formats as prescribed by the Customs in a complete, accurate and real-time manner. | | 第四条 离岛免税商店应当在免税品入库前,按照海关要求登记免税品电子数据信息。旅客购买免税品、提货时,离岛免税商店应当完整、准确、实时向海关传输符合海关规定格式的旅客购物、提货信息等电子数据。 |
Chapter II Supervision and Administration of the Sale of Duty-free Goods | | 第二章 免税品销售监管 |
Article 5 Offshore travelers shall, when purchasing duty-free goods, offer to provide their valid identity certificates or travel documents, as well as relevant information on the means of transport taken by them to leave Hainan Island as prescribed by the Customs. | | 第五条 离岛旅客购买免税品时,应当主动提供本人有效身份证件或旅行证件,以及海关规定的所搭乘离岛运输工具等相关信息。 |
Article 6 An offshore traveler may purchase duty-free goods in any offshore duty-free shop. In case of online purchase of duty-free goods, the purchaser and payer shall be the same person. | | 第六条 离岛旅客可在任意离岛免税商店购买免税品,采用线上方式购买的,购物人、支付人应当为同一人。 |
Where a traveler carries the duty-free goods he or she purchases out of Hainan Island by taking any means of transport, it shall be recorded as one duty-free shopping. | | 旅客购买免税品后,搭乘运输工具携运免税品离岛记为1次免税购物。 |
Article 7 The duty-free shopping quota for each offshore traveler per year, types of duty-free goods, and the quantity limit for each purchase, among others, shall be governed by the relevant provisions of announcements made by the Ministry of Finance, the General Administration of Customs and the State Taxation Administration. Offshore duty-free shops shall sell duty-free goods in strict accordance with their target customers and the types, quantities and amounts of the goods as prescribed in the offshore duty-free shopping policy. The part that exceeds the annual duty-free shopping quota and quantity limit shall be subject to import duties on personal imports as legally required. | | 第七条 离岛旅客每人每年免税购物额度、免税商品种类及每次购买数量限制等,按照财政部、海关总署、税务总局公告相关规定执行。离岛免税商店应当严格按照离岛免税政策规定的销售对象、品种、数量和金额等销售免税品。超出年度免税购物额度、限量的部分,照章征收进境物品进口税。 |
Article 8 If there is any remaining (or unused) amount of the annual duty-free shopping quota for an offshore traveler, when the traveler purchases the goods that exceed the duty-free quota with duties paid, the Customs shall calculate and collect duties by taking the “retail price of goods in the offshore duty-free shop less the remaining duty-free quota” as the duty-paid value. | | 第八条 离岛旅客年度免税购物额度中如有剩余(或者未使用),在缴税购买超出免税限额的商品时,海关以“离岛免税商店商品零售价格减去剩余的免税限额”作为完税价格计征税款。 |
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