The General Administration of Customs, the Ministry of Finance, and the State Administration of Taxation have announced the increase of "guarantee and withdrawal" and "purchase and withdrawal" for duty-free shopping in Hainan outlying islands
Announcement of delivery method
Announcement No. 25 of 2023 of the General Administration of Customs, Ministry of Finance, and State Administration of Taxation
In order to support the construction of Hainan Free Trade Port and further enhance the shopping experience of off island passengers, we hereby announce the addition of duty-free shopping and pickup methods for off island passengers in Hainan as follows:
1、 Add "guarantee upon delivery" and "purchase upon delivery" delivery methods
When purchasing duty-free goods at Hainan's duty-free shops (excluding online sales windows) with valid identity documents, travel documents, and information from outlying islands, in addition to picking up the goods at designated areas such as airports, train stations, and docks, as well as the option of mail delivery or island residents returning to the island to pick up, passengers can choose the "guarantee and pick up" method for duty-free goods with a unit price exceeding 50000 yuan (including), For duty-free products with a unit price not exceeding 20000 yuan (excluding) and listed in the attachment list of this announcement, the "purchase and pick up" delivery method can be selected. The duty-free products purchased on outlying islands using the methods of "guarantee and withdrawal" and "purchase and withdrawal" are the final products for personal use by consumers, and should be taken with the outlying islands at once and not resold.
2、 Delivery method of "guarantee upon delivery"
（1） Outbound passengers who purchase duty-free goods with a unit price exceeding 50000 yuan (inclusive) before leaving the island can choose to pick up the goods through the "guarantee as soon as possible" method. In addition to paying for the shopping goods, outbound passengers can pick up the goods on site after submitting a guarantee equivalent to import tax on imported goods to the customs. The duty-free goods purchased under this method shall not be used within the island.
（2） If passengers need to return the guarantee for the purchased goods when leaving the island, they should proactively apply to the customs for verification of duty-free goods that have not yet been used or consumed, and submit duty-free shopping vouchers and their valid identity documents or travel documents. After customs verification, if the duty-free goods submitted by the passenger match the shopping information, the customs shall confirm the signature on the shopping voucher.
（3） Under any of the following circumstances, the customs shall not handle the procedures for verifying and signing off passengers on outlying islands:
1. The duty-free products submitted by outlying passengers for inspection have been used or consumed;
2. The duty-free goods submitted by outlying passengers for inspection do not match the list on the shopping voucher;
3. The information of the shopping personnel does not match the personal information of the outlying island passenger being inspected.
（4） If the physical verification by the customs is passed and the shopping passenger has actually left the island, the customs will refund the guarantee. For shopping travelers who have not left the island for more than 30 days from the date of shopping, have not actively applied for duty-free goods inspection with customs, or have not passed the inspection, the relevant guarantees will be directly converted into taxes.
3、 "Buy and pick up" delivery method
Island travelers who purchase duty-free items listed in the attachment list of this announcement before leaving the island can choose to pick up duty-free items with a unit price of no more than 20000 yuan (excluding) according to the limit on the purchase quantity of each type of duty-free item per person. Island passengers can pick up the goods on site after paying for the goods, and the customs in the island area do not verify the physical items.
4、 Related legal responsibilities
（1） Departure passengers who use the above two methods to pick up goods shall not exceed 30 days (inclusive) from the date of shopping on the island; For those who have not left the island for more than 30 days and cannot provide justifiable reasons, they are not allowed to purchase duty-free products from the island for three years. For acts that constitute smuggling or violate customs supervision regulations, the customs shall handle them in accordance with relevant regulations. If a crime is constituted, criminal responsibility shall be pursued in accordance with the law.
（2） For duty-free shops on outlying islands that fail to sell duty-free goods in accordance with regulations, the customs shall handle them in accordance with Article 26 of the Regulations on the Implementation of Administrative Penalties by the Customs of the People's Republic of China and Article 28 of the Measures for the Supervision of duty-free shops and duty-free goods by the Customs of the People's Republic of China.
（3） Other regulatory matters regarding the "guarantee and withdrawal" and "purchase and withdrawal" methods of duty-free shopping for tourists from Hainan outlying islands shall be implemented in accordance with the relevant provisions of Announcement No. 79 of 2020 of the General Administration of Customs on the Release of the Measures for the Supervision of duty-free shopping for tourists from Hainan outlying islands.
This announcement will be implemented from April 1, 2023. The Ministry of Finance, General Administration of Customs, and State Administration of Taxation Announcement No. 33 of 2020 (Announcement on the Duty Free Shopping Policy for Hainan Island Travelers) shall continue to be implemented.
Hereby announced.
Attachment:List of duty-free goods on outlying islands that are allowed to be picked up through the "purchase and pick up" method
General Administration of Customs, Ministry of Finance, State Administration of Taxation
March 18, 2023
The General Administration of Customs, the Ministry of Finance, and the State Administration of Taxation have announced the increase of "guarantee and withdrawal" and "purchase and withdrawal" for duty-free shopping in Hainan outlying islands
Announcement of delivery method
Announcement No. 25 of 2023 of the General Administration of Customs, Ministry of Finance, and State Administration of Taxation
In order to support the construction of Hainan Free Trade Port and further enhance the shopping experience of off island passengers, we hereby announce the addition of duty-free shopping and pickup methods for off island passengers in Hainan as follows:
1、 Add "guarantee upon delivery" and "purchase upon delivery" delivery methods
When purchasing duty-free goods at Hainan's duty-free shops (excluding online sales windows) with valid identity documents, travel documents, and information from outlying islands, in addition to picking up the goods at designated areas such as airports, train stations, and docks, as well as the option of mail delivery or island residents returning to the island to pick up, passengers can choose the "guarantee and pick up" method for duty-free goods with a unit price exceeding 50000 yuan (including), For duty-free products with a unit price not exceeding 20000 yuan (excluding) and listed in the attachment list of this announcement, the "purchase and pick up" delivery method can be selected. The duty-free products purchased on outlying islands using the methods of "guarantee and withdrawal" and "purchase and withdrawal" are the final products for personal use by consumers, and should be taken with the outlying islands at once and not resold.
2、 Delivery method of "guarantee upon delivery"
（1） Outbound passengers who purchase duty-free goods with a unit price exceeding 50000 yuan (inclusive) before leaving the island can choose to pick up the goods through the "guarantee as soon as possible" method. In addition to paying for the shopping goods, outbound passengers can pick up the goods on site after submitting a guarantee equivalent to import tax on imported goods to the customs. The duty-free goods purchased under this method shall not be used within the island.
（2） If passengers need to return the guarantee for the purchased goods when leaving the island, they should proactively apply to the customs for verification of duty-free goods that have not yet been used or consumed, and submit duty-free shopping vouchers and their valid identity documents or travel documents. After customs verification, if the duty-free goods submitted by the passenger match the shopping information, the customs shall confirm the signature on the shopping voucher.
（3） Under any of the following circumstances, the customs shall not handle the procedures for verifying and signing off passengers on outlying islands:
1. The duty-free products submitted by outlying passengers for inspection have been used or consumed;
2. The duty-free goods submitted by outlying passengers for inspection do not match the list on the shopping voucher;
3. The information of the shopping personnel does not match the personal information of the outlying island passenger being inspected.
（4） If the physical verification by the customs is passed and the shopping passenger has actually left the island, the customs will refund the guarantee. For shopping travelers who have not left the island for more than 30 days from the date of shopping, have not actively applied for duty-free goods inspection with customs, or have not passed the inspection, the relevant guarantees will be directly converted into taxes.
3、 "Buy and pick up" delivery method
Island travelers who purchase duty-free items listed in the attachment list of this announcement before leaving the island can choose to pick up duty-free items with a unit price of no more than 20000 yuan (excluding) according to the limit on the purchase quantity of each type of duty-free item per person. Island passengers can pick up the goods on site after paying for the goods, and the customs in the island area do not verify the physical items.
4、 Related legal responsibilities
（1） Departure passengers who use the above two methods to pick up goods shall not exceed 30 days (inclusive) from the date of shopping on the island; For those who have not left the island for more than 30 days and cannot provide justifiable reasons, they are not allowed to purchase duty-free products from the island for three years. For acts that constitute smuggling or violate customs supervision regulations, the customs shall handle them in accordance with relevant regulations. If a crime is constituted, criminal responsibility shall be pursued in accordance with the law.
（2） For duty-free shops on outlying islands that fail to sell duty-free goods in accordance with regulations, the customs shall handle them in accordance with Article 26 of the Regulations on the Implementation of Administrative Penalties by the Customs of the People's Republic of China and Article 28 of the Measures for the Supervision of duty-free shops and duty-free goods by the Customs of the People's Republic of China.
（3） Other regulatory matters regarding the "guarantee and withdrawal" and "purchase and withdrawal" methods of duty-free shopping for tourists from Hainan outlying islands shall be implemented in accordance with the relevant provisions of Announcement No. 79 of 2020 of the General Administration of Customs on the Release of the Measures for the Supervision of duty-free shopping for tourists from Hainan outlying islands.
This announcement will be implemented from April 1, 2023. The Ministry of Finance, General Administration of Customs, and State Administration of Taxation Announcement No. 33 of 2020 (Announcement on the Duty Free Shopping Policy for Hainan Island Travelers) shall continue to be implemented.
Hereby announced.
Attachment:List of duty-free goods on outlying islands that are allowed to be picked up through the "purchase and pick up" method
General Administration of Customs, Ministry of Finance, State Administration of Taxation
March 18, 2023
