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| Announcement of the Haikou Customs District on Issuing the Measures of the Haikou Customs District for the Administration of Collection of Taxes on Goods Entering and Leaving Hainan Free Trade Port through the “First Line” and the “Second Line” and Circulating within Hainan Free Trade Port | | 海口海关关于发布《海口海关对海南自由贸易港进出“一线”、“二线”及在岛内流通货物税收征管办法》的公告 |
| For the purpose of implementing the Notice by the Ministry of Finance, the General Administration of Customs and the State Taxation Administration of the Tax Policies for Goods Entering and Leaving Hainan Free Trade Port through the “First Line” and the “Second Line” and Circulating within Hainan Free Trade Port (No. 12 [2025], MOF, hereinafter referred to as the “Notice of Tax Policies”), the Notice by the Ministry of Finance, the General Administration of Customs and the State Taxation Administration of the Catalogue of Imported Taxable Commodities in Hainan Free Trade Port (No. 13 [2025], MOF, hereinafter referred to as the “Catalogue of Imported Taxable Commodities”), the Notice by the General Administration of Customs of Implementation of the Relevant Requirements of the Tax Policies for Goods Entering and Leaving Hainan Free Trade Port through the “First Line” and the “Second Line” and Circulating within Hainan Free Trade Port (Letter No. 81 [2025], GACC, hereinafter referred to as the “Notice of Implementation of Tax Policies”) and other relevant provisions, the Haikou Customs District has developed the Measures of the Haikou Customs District for the Administration of Collection of Taxes on Goods Entering and Leaving Hainan Free Trade Port through the “First Line” and the “Second Line” and Circulating within Hainan Free Trade Port, where are hereby issued. | | 为落实《财政部、海关总署、税务总局关于海南自由贸易港货物进出“一线"、“二线"及在岛内流通税收政策的通知》（财关税〔2025〕12号，以下简称《税收政策通知》）、《财政部、海关总署、税务总局关于海南自由贸易港进口征税商品目录的通知》（财关税〔2025〕13号，以下简称《进口征税目录》）、《海关总署关于执行海南自由贸易港货物进出“一线"、“二线"及在岛内流通税收政策有关要求的通知》（署税函字〔2025〕81号，以下简称《执行税收政策通知》）等有关规定，海口海关制定了《海口海关对海南自由贸易港进出“一线"、“二线"及在岛内流通货物税收征管办法》，现予以发布。 |
| | 特此公告。 |
| Haikou Customs District | | 海口海关 |
| November 6, 2025 | | 2025年11月6日 |
| Measures of the Haikou Customs District for the Administration of Collection of Taxes on Goods Entering and Leaving Hainan Free Trade Port through the “First Line” and the “Second Line” and Circulating within Hainan Free Trade Port | | 海口海关对海南自由贸易港进出“一线"、“二线"及在岛内流通货物税收征管办法 |
| Chapter I General provisions | | 第一章 总则 |
| Article 1 These Measures are developed in accordance with Notice by the Ministry of Finance, the General Administration of Customs and the State Taxation Administration of the Tax Policies for Goods Entering and Leaving Hainan Free Trade Port through the “First Line” and the “Second Line” and Circulating within Hainan Free Trade Port (No. 12 [2025], MOF, hereinafter referred to as the “Notice of Tax Policies”), the Notice by the Ministry of Finance, the General Administration of Customs and the State Taxation Administration of the Catalogue of Imported Taxable Commodities in Hainan Free Trade Port (No. 13 [2025], MOF, hereinafter referred to as the “Catalogue of Imported Taxable Commodities”), the Notice by the General Administration of Customs of Implementation of the Relevant Requirements of the Tax Policies for Goods Entering and Leaving Hainan Free Trade Port through the “First Line” and the “Second Line” and Circulating within Hainan Free Trade Port (Letter No. 81 [2025], GACC, hereinafter referred to as the “Notice of Implementation of Tax Policies”) and relevant laws and regulations for the purpose of regulating the administration of collection of taxes on the “zero tariff” goods and the finished products processed from them in Hainan Free Trade Port (“HNFTP”). | | 第一条 为规范海关对海南自由贸易港（以下简称海南自贸港）“零关税"货物及其加工制成品的税收征管，根据《财政部、海关总署、税务总局关于海南自由贸易港货物进出“一线"、“二线"及在岛内流通税收政策的通知》（财关税〔2025〕12号，以下简称《税收政策通知》）、《财政部、海关总署、税务总局关于海南自由贸易港进口征税商品目录的通知》（财关税〔2025〕13号，以下简称《进口征税目录》）、《海关总署关于执行海南自由贸易港货物进出“一线"、“二线"及在岛内流通税收政策有关要求的通知》（署税函字〔2025〕81号，以下简称《执行税收政策通知》）及有关法律法规，制定本办法。 |
| Article 2 These Measures apply to the administration of collection of taxes on the taxable goods and “zero tariff” goods entering HNFTP from abroad (hereinafter referred to as “entering HNFTP through the “first line”), “zero tariff” goods and the finished products processed from them exported through the “first line,” or goods entering the mainland through HNFTP (hereinafter referred to as “entering the mainland through the ‘second line'”), and goods circulating within HNFTP. | | 第二条 海关对自境外进入海南自贸港（以下称经“一线"进入海南自贸港）的征税货物、“零关税"货物，“零关税"货物及其加工制成品经“一线"出口，或自海南自贸港进入内地（以下称经“二线"进入内地），以及在海南自贸港内流通的税收征管，适用本办法。 |
| Article 3 The goods not included in the Catalogue of Imported Taxable Commodities, which are imported by beneficiary entities determined by the People's Government of Hainan Province according to applicable provisions through the “first line,” shall be exempt from import tariffs and import value-added tax (“VAT”) and consumption tax (hereinafter referred to as “zero tariff”). | | 第三条 由海南省人民政府确定的享惠主体自境外经“一线"按规定进口《进口征税目录》以外的货物，免征进口关税、进口环节增值税和消费税（以下统称“零关税"）。 |
| Article 4 In accordance with the Notice of Tax Policies, the Customs shall collect import tariffs and import VAT and consumption tax on the following goods at the “first line” according to regulations: | | 第四条 按照《税收政策通知》规定，海关在“一线"对以下货物照章征收进口关税、进口环节增值税和消费税： |
| (1) Imported goods included in the Catalogue of Imported Taxable Commodities. | | （一）《进口征税目录》范围内的进口货物； |
| (2) Other goods that are not included in the Catalogue of Imported Taxable Commodities and are not within the scope of “zero tariff” goods or existing bonded goods and goods subject to special tax reduction or exemption. | | （二）《进口征税目录》范围外，且不属于“零关税"货物或现行保税、特定减免税货物的其他货物。 |
| Chapter II Administration of collection of taxes on taxable goods and “zero tariff” goods entering and leaving the “first line” | | 第二章 征税货物、“零关税"货物进出“一线"的税收征管 |
| Article 5 “Zero tariff” goods imported according to Article 3 of these Measures may be transported to HNFTP in the manner of customs transit transportation, and be administered in accordance with relevant provisions on goods transited between customs offices. | | 第五条 适用本办法第三条规定进口的“零关税"货物，可通过转关运输方式运至海南自贸港，海关按照转关货物有关规定管理。 |
| Article 6 A beneficiary entity may, when undergoing the declaration formalities for the application of the “zero tariff” policy to imported goods at the “first line,” voluntarily apply to the Customs for payment of import tariffs and import VAT and consumption tax or voluntarily apply to the Customs for payment of import VAT and consumption tax. | | 第六条 享惠主体在“一线"办理进口货物适用“零关税"政策的申报手续时，可自愿向海关申请缴纳进口关税、进口环节增值税和消费税，或自愿向海关申请缴纳进口环节增值税和消费税。 |
| A voluntary application for payment of all import taxes filed with the Customs is deemed a voluntary waiver of its qualification for “zero tariff” import, and the beneficiary entity shall not apply again for “zero tariff” import of goods of the same category within 12 months from the day following the payment of all import taxes. The aforementioned “goods of the same category” means the goods with the same 8-digit tariff nomenclature heading numbers as the goods on which all import taxes have been paid. | | 自愿向海关申请缴纳全部进口税收的，视为主动放弃“零关税"进口资格，享受主体自缴纳全部进口税收的次日起12个月内不得再次申请同类货物“零关税"进口。上述同类货物是指与缴纳全部进口税收的货物8位税则号列相同的货物。 |
| Article 7 When declaring the import of “zero tariff” goods to the Customs, beneficiary entities shall fill in the column of “Nature of Collection or Exemption“ according to the attribute of “zero tariff” goods. Specifically, for production equipment for self-use purpose imported by eligible beneficiary entities (limited to production by beneficiary entities in HNFTP for their own use), “zero tariff production equipment for self-use purpose” (code: 491) shall be entered; for vehicles, vessels, aircraft and other means of transport and yachts for operation services which are imported by eligible beneficiary entities in transportation or tourism industries and used for transportation or tourism industries, “zero tariff means of transport and yachts” (code: 492) shall be entered; and for “zero tariff” goods other than those as prescribed above in this article, “zero tariff general goods” (code: 493) shall be entered. | | 第七条 享惠主体向海关申报进口“零关税"货物，应根据“零关税"货物的属性填报“征免性质"。其中，符合条件的享惠主体进口自用生产设备（仅限海南自贸港内享惠主体生产自用，下同），填报“零关税自用生产设备"（代码：491）；符合条件的交通运输、旅游业享惠主体进口用于交通运输、旅游业的车辆、船舶、航空器等营运用交通工具及游艇，填报“零关税交通工具及游艇"（代码：492）；除本条前述规定的“零关税"货物外，其他“零关税"货物填报“零关税一般货物"（代码：493）。 |
| Article 8 Where, when declaring the import of “zero tariff” goods to the Customs, a beneficiary entity chooses “exemption from import tariffs and import VAT and consumption tax,” the column of “Method of Tax Collection, Reduction or Exemption” shall be filled in with “exemption from duties, VAT and consumption tax” (Code: A); if the beneficiary entity chooses “exemption from import tariffs,” and voluntarily applies to Customs for paying import VAT and consumption tax, the column of “Method of Tax Collection, Reduction or Exemption” shall be filled in with “exemption from duties” (Code: B); and if the beneficiary entity chooses to voluntarily apply to Customs for paying import tariffs and import VAT and consumption tax, the column of “Method of Tax Collection, Reduction or Exemption” shall be filled in with “taxation according to regulations” (Code: 1). | | 第八条 享惠主体向海关申报进口“零关税"货物，选择免缴进口关税、进口环节增值税和消费税的，“征减免税方式"填报“不计征关税、增值税和消费税"（代码：A）；选择免缴进口关税，自愿向海关申请缴纳进口环节增值税和消费税的，“征减免税方式"填报“不计征关税"（代码：B）；选择自愿向海关申请缴纳进口关税、进口环节增值税和消费税的，“征减免税方式"填报“照章征税"（代码：1）。 |
| Article 9 Where “zero tariff” goods and the finished products processed from them are exported through the “first line,” beneficiary entities shall undergo export customs declaration formalities in accordance with the provisions currently in force. Where taxable commodities that are subject to export duties are involved, the Customs shall collect export duties in accordance with the law. The relevant goods shall be released from customs supervision from the date of export customs clearance of relevant goods. | | 第九条 “零关税"货物及其加工制成品经“一线"出口的，享惠主体按现行规定办理出口报关手续，其中涉及出口关税应税商品的，海关依法征收出口关税。相关货物自出口结关之日起按规定解除海关监管。 |
| The “zero tariff” goods that are re-transported out of China through the “first line” shall be released from customs supervision from the date when the goods are re-transported out of China. The goods complying with the provisions of Article 39 of the Tariff Law thereof shall not be subject to export duties. | | “零关税"货物经“一线"退运出境的，自退运出境之日起按规定解除海关监管。其中，对符合《关税法》第三十九条规定的，不征收出口关税。 |
| Article 10 Beneficiary entities that need to re-transport out of China or export the “zero tariff” production equipment for self-use purpose, means of transport and yachts shall apply to the competent customs offices through the “platform for the import of production equipment and means of transport subject to ‘zero tariff' in Hainan” of the China International Trade Single Window, and undergo the formalities for re-transportation out of China or export declaration upon examination and approval by the Customs. The “zero tariff” means of transport and yachts thereof shall be operated in accordance with the specific measures for the administration of “zero tariff” means of transport and yachts clarified by the People's Government of Hainan Province in consultation with relevant departments before being re-transported out of China or exported. If operations are not conducted in accordance with appropriate provisions, relevant import taxes in arrears shall be paid to the Customs. | | 第十条 享惠主体需将“零关税"自用生产设备、交通工具及游艇退运出境或出口的，应通过中国国际贸易“单一窗口"中“海南零关税进口生产设备、交通工具平台"向主管海关提出申请，经海关审核同意后，办理退运出境或出口申报手续。其中“零关税"交通工具及游艇在退运出境或出口前应按照海南省人民政府商有关部门明确的“零关税"交通工具及游艇具体管理措施的规定开展营运，未按规定开展营运的，应向海关补缴相关进口税款。 |
| Chapter III Administration of collection of taxes on “zero tariff” goods and the finished products processed from them circulating in HNFTP | | 第三章 “零关税"货物及其加工制成品在海南自贸港内流通税收征管 |
| Article 11 “Zero tariff” goods and the finished products processed from them shall be exempt from paying import tariffs and import VAT and consumption tax in arrears when circulating among eligible beneficiary entities within HNFTP, and relevant formalities shall be undergone within 14 days from the date of completion of the circulation. | | 第十一条 “零关税"货物及其加工制成品，在海南自贸港内符合条件的享惠主体间流通时，免于补缴进口关税、进口环节增值税和消费税，应自流通完成之日起14日内向海关办理有关手续。 |
| Beneficiary entities may voluntarily apply to the Customs for paying import tariffs and import VAT and consumption tax in arrears according to the provisions on their imported materials and parts (if domestic VAT has been paid, import tariffs and import consumption tax in arrears shall be paid), or voluntarily apply to the Customs for paying import VAT and consumption tax (if domestic VAT has been paid, import consumption tax in arrears shall be paid). When taxes in arrears are paid, import customs declaration formalities shall be undergone with the Customs, and the column of “Nature of Collection or Exemption” shall be filled in according to the relevant provisions of Article 7 of Chapter II of these Measures. Specifically, a beneficiary entity's voluntary payment of import tariffs and import VAT and consumption tax in arrears is not deemed its waiver of the qualification for enjoying the preference of “zero tariff” import of goods of the same category, and the column of “Method of Tax Collection, Reduction or Exemption” shall be filled in with “taxation according to regulations” (Code: 1); where a beneficiary entity voluntarily pays import VAT and consumption tax in arrears, the column of “Method of Tax Collection, Reduction or Exemption” shall be filled in with “exemption from duties” (Code: B); and where a beneficiary entity voluntarily pays import consumption tax in arrears on goods circulating among eligible beneficiary entities and having been subject to domestic VAT, the column of “Method of Tax Collection, Reduction or Exemption” shall be filled in with “exemption from duties and VAT” (Code: C). | | 享惠主体可自愿按其进口料件向海关申请补缴进口关税、进口环节增值税和消费税（已缴纳国内环节增值税的，需补缴进口关税和进口环节消费税），或自愿向海关申请补缴进口环节增值税和消费税（已缴纳国内环节增值税的，需补缴进口环节消费税），补缴时需向海关办理进口报关手续，“征免性质"按照本办法第二章第七条有关规定填报。其中，自愿补缴进口关税、进口环节增值税和消费税的，不视为享惠主体放弃同类货物“零关税"进口享惠资格，“征减免税方式"填报“照章征税"（代码：1）；自愿补缴进口环节增值税和消费税的，“征减免税方式"填报“不计征关税"（代码：B）；在符合条件的享惠主体间流通且已缴纳国内环节增值税的，自愿补缴进口环节消费税的，“征减免税方式"填报“不计征关税、增值税"（代码：C）。 |
| Article 12 Where a beneficiary entity circulates “zero tariff” goods and the finished products processed from them to non-beneficiary entities or individuals within HNFTP, according to the Notice of Tax Policies and the provisions on entry into the mainland through the “second line” in Chapter V of these Measures mutatis mutandis, the beneficiary entity shall make declaration and pay import tariffs and import VAT and consumption tax according to the provisions on their imported materials and parts within 14 days from the completion of circulation. Specifically, the column of “Nature of Collection or Exemption” shall be filled in according to the relevant provisions of Article 7 of Chapter II of these Measures, and the column of “Method of Tax Collection, Reduction or Exemption” shall filled in with “taxation according to regulations” (Code: 1), “exemption from VAT and consumption tax” (Code: D), and “exemption from VAT” (Code: E) accordingly according to status of tax payment on imported materials and parts. | | 第十二条 享惠主体将“零关税"货物及其加工制成品流通至海南自贸港内非享惠主体或个人的，参照《税收政策通知》及本办法第五章关于经“二线"进入内地的有关规定，应自流通完成之日起14日内由享惠主体按其进口料件向海关申报并补缴进口关税、进口环节增值税和消费税。其中“征免性质"按照本办法第二章第七条有关规定填报，“征减免税方式"根据进口料件已缴纳税款情况对应填报“照章征税"（代码：1）、“不计征增值税和消费税"（代码：D）、“不计征增值税"（代码：E）。 |
| Chapter IV Administration of “zero tariff” goods and the finished products processed from them within HNFTP | | 第四章 “零关税"货物及其加工制成品在海南自贸港内管理 |
| Article 13 The Haikou Customs District establishes electronic customs account books to conduct full-process supervision of “zero tariff” goods by relying on the intelligent customs supervision platform. “Zero tariff” goods shall neither be administered as goods subject to special tax reduction or exemption nor be subject to annual reporting administration, and shall be audited and verified according to applicable provisions. | | 第十三条 海口海关设立海关电子账册，依托海关智慧监管平台对“零关税"货物进行全流程监管，“零关税"货物不按特定减免税货物管理，不实行年报管理，并按规定开展稽查、核查。 |
| Article 14 On the premise of satisfying the requirements for environmental protection and work safety, among others, no storage period shall be set for “zero tariff” goods and the finished products processed from them in HNFTP, and the storage location of goods may be freely selected. A beneficiary entity shall report the storage location to the competent customs office for recordation, and store and administer “zero tariff” goods and the finished products processed from them separately from domestic goods. If the storage location is modified, the beneficiary entity shall report to the competent customs office for recordation within 14 days from the date of modification by noting relevant information in the “Remarks” column of the customs declaration form or ledger list. | | 第十四条 在符合环境保护、安全生产等要求的前提下，“零关税"货物及其加工制成品在海南自贸港内不设存储期限，存放地点可以自由选择。享惠主体应将存放地点向主管海关报备，并将“零关税"货物及其加工制成品与国内货物分开存放与管理。存放地点变更的，享惠主体应自变更之日起14日内通过在报关单、账册清单备注栏备注等方式向主管海关报备。 |
| ．．．．．． | | ．．．．．． |
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