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财政部 海关总署 税务总局关于海南自由贸易港岛内居民消费的进境商品“零关税”政策的通知财关税〔2026〕6号附清单
蓝色柳林财税室· 2026-02-05 14:28
Core Viewpoint - The article outlines the "zero tariff" policy for imported goods consumed by residents of Hainan Free Trade Port, allowing for tax exemptions on certain goods purchased within specified limits [2][3]. Group 1: Policy Implementation - The policy exempts residents of Hainan from import duties, value-added tax, and consumption tax on specified imported goods purchased at designated locations, with an annual tax-free purchase limit of 10,000 RMB per person [2][3]. - The definition of "island residents" includes Chinese citizens holding Hainan ID cards, residence permits, or social security cards, as well as foreign individuals living and working in Hainan with valid residency documents [2][3]. Group 2: Management and Regulation - The "zero tariff" goods will be managed through a positive list system, which will be dynamically adjusted based on local needs and regulatory conditions [2][3]. - Designated operating locations must qualify as duty-free shops, and operators are required to pay a special operating fee for duty-free goods [3]. Group 3: Compliance and Enforcement - Goods purchased under the "zero tariff" policy are for personal use only and cannot be resold [3]. - The Hainan provincial government is responsible for preventing smuggling risks associated with these goods and may impose purchase limits on certain items as needed [3][4]. - Violations of the policy, such as resale or smuggling, will result in a three-year ban on purchasing "zero tariff" goods and may lead to legal consequences [4]. Group 4: Product List - The article includes a detailed list of eligible products under the "zero tariff" policy, which encompasses various categories such as seafood, dairy products, fruits, and processed foods [5][6][7][8][9][10][11][12][13].