海南自贸港原辅料“零关税”政策

Core Viewpoint - The article discusses the implementation of a "zero tariff" policy for raw materials imported by enterprises registered in Hainan Free Trade Port, aimed at promoting production and service trade activities. Group 1: Zero Tariff Policy - Enterprises with independent legal status registered in Hainan Free Trade Port can import raw materials for self-use production and "two ends outside" production processing activities without paying import tariffs, value-added tax, and consumption tax [1] - The "zero tariff" raw materials will be managed under a positive list system, which will be dynamically adjusted by the Ministry of Finance in conjunction with relevant departments based on Hainan's actual needs and regulatory conditions [1] Group 2: Applicable Components for Maintenance - The "zero tariff" policy also applies to components used for maintenance, which must meet one of the following conditions to be exempt from import tariffs, value-added tax, and consumption tax: 1. Components used for the maintenance of aircraft and vessels that enter the country from abroad and are re-exported [2] 2. Components used for the maintenance of aircraft operated by airlines based in Hainan [2] 3. Components used for the maintenance of vessels operated by shipping companies registered in Hainan [2] 4. Components used for the maintenance of "zero tariff" yachts and self-use production equipment imported under specific notifications [2]