快收藏！海南自贸港原辅料“零关税”政策全解析→

Core Viewpoint - The article discusses the "zero tariff" policy for raw materials in the Hainan Free Trade Port, detailing the conditions for transfer and usage of these materials, particularly in relation to aircraft and vessels [3][4]. Group 1: Zero Tariff Raw Materials - "Zero tariff" raw materials are limited to production use within the Hainan Free Trade Port and are subject to customs supervision, with restrictions on transfer [3]. - In cases of corporate bankruptcy, the transfer of "zero tariff" raw materials requires customs approval and the payment of taxes [3]. - When transferring goods manufactured from "zero tariff" raw materials, companies must pay the original import duties and taxes [3]. Group 2: Conditions for Maintenance of Aircraft and Vessels - Raw materials used for the maintenance of aircraft and vessels must meet specific conditions, including being for aircraft entering and exiting the country and those operated by Hainan-based airlines [3]. - The policy also applies to vessels registered in Hainan and operated from local ports, allowing for tax exemptions on certain imported materials [3]. - Unauthorized use of "zero tariff" components without customs approval and tax payment is prohibited [3].