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三部门:扩大海南离岛免税商品范围
证券时报· 2025-10-17 07:12
Core Viewpoint - The article discusses the recent adjustments to the duty-free shopping policy for travelers leaving Hainan, aimed at enhancing the policy's effectiveness and supporting the construction of the Hainan Free Trade Port [2][3]. Summary by Sections Policy Adjustments - The duty-free shopping policy now includes two new categories: pet supplies and portable musical instruments. Additionally, the category for "home air purifiers and accessories" has been changed to "small appliances," which now includes items like robotic vacuum cleaners and vacuum cleaners. The category for "wearable electronic products" has been updated to "electronic consumer products," adding digital photography and videography equipment, as well as micro drones [2][3]. Eligible Goods and Tax Benefits - The total number of duty-free goods has been expanded to 47 categories. Retailers with duty-free qualifications can sell domestic products such as scarves, clothing, hats, coffee, ceramics, and tea in duty-free shops, treated as exports, allowing for VAT and consumption tax refunds. Specific customs and tax refund procedures will be established by the customs authority in collaboration with the Ministry of Finance and the tax bureau [3]. Age and Purchase Regulations - The minimum age for travelers to enjoy duty-free shopping has been raised from 16 to 18 years. Travelers who are 18 years or older, holding valid departure tickets from Hainan, and who actually leave the country can enjoy the duty-free shopping policy. The annual duty-free shopping limit for these travelers is set at 100,000 RMB, with no limit on the number of purchases [4]. Local Resident Provisions - Local residents with departure records within a calendar year can purchase duty-free goods without limit under the "immediate purchase and pick-up" method. The policy applies from the date of the announcement, and the Hainan provincial government is responsible for preventing smuggling risks associated with proxy purchases [4]. Implementation Date - The new policy will take effect on November 1, 2025 [6].