海南自由贸易港内外贸同船运输境内船舶加注保税油和本地生产燃料油政策

Core Points - The policy allows domestic vessels engaged in both domestic and foreign trade to refuel with bonded oil and locally produced fuel oil at Yangpu Port, with the latter subject to an export tax rebate [2] - The bonded oil and applicable export tax rebate for local fuel oil are collectively referred to as "tax-exempt oil," which is exempt from customs duties, value-added tax, and consumption tax [2] - The policy targets vessels that hold the necessary transportation licenses and are registered with customs, facilitating the transportation of both domestic and foreign cargo [2] Summary by Sections - Policy Overview - Domestic vessels can refuel with bonded oil at Yangpu Port for their current voyage [2] - Local fuel oil used for the same voyage is eligible for an export tax rebate [2] - Tax Exemption Details - The tax-exempt oil includes both bonded oil and locally produced fuel oil, which are exempt from customs duties, value-added tax, and consumption tax [2] - Vessel Eligibility - The policy applies to vessels with the required domestic waterway transportation licenses and customs registration, capable of carrying both domestic and foreign cargo [2]