海关总署副署长答21：海南封关后，加工增值免关税受益面将扩大

Core Viewpoint - The Hainan Free Trade Port is set to officially start its customs closure on December 18, 2025, implementing more favorable "zero tariff" policies for imported goods, significantly expanding the range of goods eligible for these benefits [2]. Group 1: Policy Developments - The central government has approved the establishment of a policy system for the Hainan Free Trade Port, which has been progressively developed over the past five years [2]. - The "zero tariff" policy will increase the proportion of eligible imported goods from 21% to 74% after the customs closure [2]. Group 2: Processing and Value-Added Policies - The processing and value-added tax exemption policy has been a significant initiative, with 122 enterprises registered for this policy, resulting in approximately 100.3 billion yuan in internal sales and 8.4 billion yuan in tax exemptions over four years [3]. - The policy allows goods processed in Hainan with over 30% value added to be exempt from import duties when sold to the mainland [3][4]. Group 3: Policy Optimizations - The new policy will lower the threshold for enterprises to benefit, removing the requirement that 60% of total revenue must come from encouraged industries [4]. - The range of eligible imported materials will be expanded to include "zero tariff" goods, enhancing the policy's applicability [4]. - The calculation formula for value-added will be optimized to include the value of locally produced goods, making it easier for enterprises to meet the 30% value-added requirement [4]. - The cumulative value-added calculation will be expanded to allow for value addition across different enterprises, promoting industry chain development [4][5]. Group 4: Overall Impact - The overall adjustments to the processing and value-added policies are expected to lower the barriers for enterprises, broaden the scope of beneficiaries, and better meet the production needs of local businesses, fostering the development of industrial chains and clusters [5].