Core Viewpoint - The Ministry of Finance, General Administration of Customs, and State Taxation Administration jointly announced adjustments to the duty-free shopping policy for travelers in Hainan, aiming to promote the construction of Hainan Free Trade Port and meet diverse consumer shopping needs. The new policy will take effect on November 1 [1]. Summary by Sections Expansion of Duty-Free Goods - The range of duty-free goods will be expanded from 45 to 47 categories, adding pet supplies and portable musical instruments. The category of "household air purifiers and accessories" will be adjusted to "small appliances," which will now include items like robotic vacuum cleaners and air purifiers [3][6][7]. Inclusion of Domestic Products - Domestic products such as clothing, scarves, coffee, and ceramics will be allowed to be sold in duty-free shops, with VAT and consumption tax exemptions. This aims to support the sale of domestic goods and provide consumers with more choices [4][9]. Age Requirement Adjustment - The age requirement for duty-free shopping will be raised from 16 to 18 years old [4]. Duty-Free Policy for Departing Travelers - Departing travelers will be able to enjoy the duty-free policy, with their purchases counting towards an annual duty-free shopping limit of 100,000 RMB, with no limit on the number of purchases [5]. Purchase Flexibility for Residents - Residents with records of leaving the island will be allowed to purchase duty-free goods on an "immediate purchase and pick-up" basis without limits within the same calendar year [6].

新京报讯（记者姜慧梓）10月17日，财政部联合海关总署、税务总局发布调整海南离岛旅客免税购物政 策的公告。调整后，离岛免税商品达到47大类，新增宠物用品及乐器两大类。同时，扫地机器人、睡眠 仪、数码摄影摄像器材、微型无人机等纳入免税商品范畴。 财政部关税司副司长吴京芳表示，此次调整集中在扩大消费需求和丰富商品供给两方面。首先，离境旅 客原来主要通过市内免税店、出境免税店、离境退税商店进行免税购物。此次调整在原有购物渠道基础 上，允许离境旅客在离岛免税店购物消费，推动扩大入境消费。 此外，部分国货也可以享受免税政策。目前，离岛免税销售的是进口商品，此次调整将允许部分国内商 品在离岛免税店里免税销售，主要包括能够展现国货风尚和海岛特色的服装服饰、鞋帽、陶瓷制品、丝 巾、咖啡、茶等。 为便利岛内居民购物，此次调整放宽岛内居民购买离岛免税商品的条件，对一个自然年度内有离岛记录 的岛内居民，允许其在本年内不限次购买化妆品、香水、服装服饰、箱包等15类"即购即提"商品。 岛内居民主要包括：年满18周岁持有海南省身份证、海南省居住证或者社保卡的中国公民，以及在海南 省工作生活并持有居留证的境外人士，涵盖绝大多数在岛内居住的 ...

中新社海口10月9日电 (记者 王子谦)海口海关9日发布数据，今年国庆中秋假期，海口海关共监管离岛 免税销售金额9.44亿元(人民币，下同)，购物人数12.29万人次，人均购物金额7685元，较2024年国庆假 期分别增长13.6%、3.2%和10%。 今年国庆中秋假期，海南各免税店通过打折促销、限量首发、游园体验等活动吸引消费者。 中国免税品(集团)有限责任公司在海南的6家免税店引入多家国际品牌旅游零售首店或概念旗舰店，推 出定制限量版产品，此外还有巨型扭蛋机打卡、"赛博赏月"等互动活动。 10月1日，国庆中秋假期，消费者在cdf海口国际免税城购物。 中新社记者 骆云飞 摄 cdf海口国际免税城运营部经理孙慧妍介绍，该店在假期举办三周年店庆活动，全场商品部分低至三 折，另有多倍积分、大额满减和指定银行支付礼遇等福利。 记者假期在cdf海口国际免税城看到，许多旅客在选购香化、酒类、电子产品等免税品。"品牌很全，免 税价格再叠加使用政府消费券，折扣非常划算。"来自湖北的游客张璐告诉记者，她购买了6件护肤品， 到手价只有5.5折。 "在因台风闭店一天的情况下，客流量较去年假期增长10%。"海控全球精品免税城市场部 ...

Core Points - The Ministry of Finance, General Administration of Customs, and State Taxation Administration announced a new duty-free shopping policy for Hainan Island travelers, increasing the annual duty-free shopping limit from 30,000 yuan to 100,000 yuan per person starting from July 1, 2020 [1] - The new policy also removes the single item duty-free limit and expands the categories of duty-free goods to include seven types of consumer-favored products, such as electronic consumer products [1] Industry Impact - Since the implementation of the new policy on July 1, 2020, Haikou Customs has reported that the total amount of duty-free shopping has exceeded 200 billion yuan, with 30 million travelers participating in duty-free shopping and a total of 247 million items purchased as of September 11 [1]

Core Insights - The new policy implemented on July 1, 2020, increased the annual duty-free shopping limit for each traveler to 100,000 yuan and removed the single item duty-free limit, expanding the range of duty-free products to include seven categories such as electronic consumer products [1] Group 1 - Since the implementation of the new policy, as of September 11, the total monitored duty-free shopping amount has exceeded 200 billion yuan, with 30 million travelers participating in duty-free shopping [1] - The number of duty-free shopping items reached 247 million [1] - Various convenient pickup methods have been introduced, including mail delivery, island residents' retrieval, "immediate purchase and pickup," and "guaranteed pickup," enhancing the shopping experience for travelers and further unleashing the potential for duty-free consumption [1]

Core Insights - Hainan's duty-free sales during the summer vacation reached 3.67 billion yuan, with 3.796 million items sold and 667,000 consumers participating [1] Sales Performance - The total sales amount for Hainan's 12 duty-free operators from July 1 to August 31, 2025, was 3.67 billion yuan [1] - The number of items sold during this period was 3.796 million [1] - The total number of consumers who participated in the duty-free shopping was 667,000 [1] Marketing and Promotions - The Fourth Hainan International Duty-Free Shopping Festival and the Seventh China Duty-Free Shopping Festival were held, introducing over 30 brands and showcasing numerous new products [1] - Various promotional activities were launched to stimulate new consumption momentum [1] Consumer Experience - The focus was on family and child-friendly offerings, including the opening of the first CareBears pop-up store and the first CareBears-themed café in mainland China [1] - The company emphasized a warm and enjoyable shopping experience with a diverse range of duty-free products to meet consumer demands [1] Operational Efficiency - Hainan Customs implemented a "centralized + automated" order review model to ensure smooth operation of the duty-free policy during the summer [1] - Increased efforts were made to audit new duty-free products and improve logistics efficiency for popular items [1] - Enhanced store inspections were conducted during peak tourist periods to create a healthy shopping environment for travelers [1]

根据我们收到海南海汽运输集团股份有限公司(以下简称"海汽集团"、 "上市公司")转来的由中国证券监督管理委员会于2022年10月31日下发的 《中国证监会行政许可项目审查一次反馈意见通知书》(222474号)(以下简 称"《一次反馈意见》")相关问题的要求,中天运会计师事务所(特殊普通 合伙）（以下简称"本所或我所"）对问询函就我所涉及到的有关问题，履行 了审慎核查义务,现对《一次反馈意见》核查意见如下: 如无特别说明,本专项核查意见回复中所述的词语或简称与《海南海汽运 输集团股份有限公司发行股份及支付现金购买资产并募集配套资金暨关联交易 报告书(草案)(修订稿)》(以下简称"《重组报告书》〈修订稿〉"）中 相同。所定义的词语或简称具有相同的含义。补充披露内容在重组报告书中均 以楷体加粗标明。本专项核查意见回复所涉数据的尾数差异或不符系四舍五入 所致。 中天运会计师事务所(特殊普通合伙) IONTEN CPAS 中天运会计师事务所(特殊普通合伙) JONTEN CPAS 《关于海南海汽运输集团股份有限公司发行股份及 支付现金购买资产并募集配套资金暨关联交易报告书 的审核问询函》之专项核查意见 上海证券交易所: ...