海南自由贸易港全岛封关货物税收政策发布

Core Points - The Ministry of Finance, General Administration of Customs, and State Taxation Administration jointly issued tax policies for the Hainan Free Trade Port, establishing a "first line" and "second line" for goods entering and exiting the port [1][2] - Independent legal entities registered in Hainan Free Trade Port can import goods outside the taxable item list without paying import taxes, which includes import duties, VAT, and consumption tax [1] - The policy aims to cover various enterprises and institutions with actual import needs across the island, expanding the "zero tariff" product range to approximately 6,600 tax items, achieving a 74% zero-tariff product ratio [2] Tax Policy Details - Goods classified as "zero tariff" and their processed products can circulate within the island without additional import tax payments [1] - When "zero tariff" goods and their processed products enter the mainland through the "second line," import duties will be levied unless they meet the criteria of processing value added by 30% or more [1] - The implementation of these policies is expected to lower production costs for enterprises on the island and enhance market vitality, significantly improving the level of trade liberalization and facilitation in Hainan Free Trade Port [2]