海关对海南自由贸易港监管办法公布

Core Viewpoint - The release of the "Regulatory Measures for Customs Supervision of Hainan Free Trade Port" aims to support the gradual exploration and steady advancement of the construction of a distinctive free trade port in Hainan, while standardizing customs supervision in the region [1][2]. Group 1: Customs Supervision and Management - Customs will supervise and manage the transportation tools, cargo containers, personnel, and goods entering and exiting between Hainan Free Trade Port and other countries and regions outside of China [1]. - Goods listed in the import tax directory for Hainan Free Trade Port will be subject to import duties, value-added tax, and consumption tax, while goods outside this directory will be exempt from these taxes [1][2]. Group 2: Zero Tariff Goods and Processing - "Zero tariff" goods and their processed products entering the mainland from Hainan Free Trade Port will require relevant procedures to be completed with customs, which will impose import duties, value-added tax, and consumption tax as per regulations [2]. - Goods processed in Hainan Free Trade Port that achieve or exceed 30% added value with imported materials will be exempt from import duties when entering the mainland, but will still be subject to value-added tax and consumption tax [2]. Group 3: Smart Customs Supervision - The regulatory measures emphasize the establishment of a smart customs supervision system that aligns with the development of Hainan Free Trade Port, utilizing technology and information systems to facilitate customs procedures for enterprises [2]. - Customs will implement electronic account management for "zero tariff" goods and monitor their movement and usage within Hainan Free Trade Port [2]. Group 4: Implementation Timeline - The regulatory measures will take effect from the date of the operational closure of Hainan Free Trade Port [3].