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From:SEEHOG LOGISTICS Date:2026/1/20 16:05:00 Author:admin Hits:4

Hainan customs broker co., ltd

Haikou Customs Announcement on Issuing the “Haikou Customs Tax Administration Measures for Goods Entering, Leaving, and Circulating Within the Hainan Free Trade Port”

Release Date: November 7, 2025, 17:25

Source: Haikou Customs

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　　To implement the “Notice of the Ministry of Finance, General Administration of Customs, and State Taxation Administration on Tax Policies for Goods Entering and Leaving the ‘First Line’ and ‘Second Line’ and Circulating Within the Hainan Free Trade Port” (Cai Guan Shi [2025] No. 12, hereinafter referred to as the “Tax Policy Notice”) the Notice of the Ministry of Finance, General Administration of Customs, and State Taxation Administration on the List of Taxable Imported Goods for the Hainan Free Trade Port (Cai Guan Shi [2025] No. 13, hereinafter referred to as the “Import Taxable Goods List”), the “Notice of the General Administration of Customs on Requirements for Implementing Tax Policies for Goods Entering and Leaving the ‘First Line’ and ‘Second Line’ and Circulating Within the Hainan Free Trade Port” (GAC Tax Letter [2025] No. 81, hereinafter referred to as the “Implementation Notice”), Haikou Customs has formulated the “Haikou Customs Tax Administration Measures for Goods Entering and Leaving the ‘First Line’ and ‘Second Line’ and Circulating Within the Hainan Free Trade Port.” These measures are hereby promulgated.

　　Haikou Customs Tax Administration Measures for Goods Entering and Leaving the “First Line” and “Second Line” of the Hainan Free Trade Port and Circulating Within the Island

　　Article 1 To standardize customs tax administration for “zero-tariff” goods and their processed products within the Hainan Free Trade Port (hereinafter referred to as Hainan FTZ), these Measures are formulated in accordance with: The Notice of the Ministry of Finance, General Administration of Customs, and State Taxation Administration on Tax Policies for Goods Entering, Leaving, and Circulating Within the Hainan Free Trade Port (Cai Guan Shi [2025] No. 12, hereinafter referred to as the “Tax Policy Notice”) the Notice of the Ministry of Finance, General Administration of Customs, and State Taxation Administration on the List of Taxable Imported Goods for the Hainan Free Trade Port (Cai Guan Shi [2025] No. 13, hereinafter referred to as the “Import Taxable Goods List”), the “Notice of the General Administration of Customs on Requirements for Implementing Tax Policies for Goods Entering and Leaving the ‘First Line’ and ‘Second Line’ and Circulating Within the Hainan Free Trade Port” (Customs Tax Letter [2025] No. 81, hereinafter referred to as the “Tax Policy Implementation Notice”), and relevant laws and regulations.

　　Article 2 These Measures shall apply to the tax administration of taxable goods and zero-tariff goods entering the Hainan Free Trade Port from overseas (hereinafter referred to as “entering Hainan Free Trade Port via the First Line”), zero-tariff goods exported via the First Line, goods entering the mainland from the Hainan Free Trade Port (hereinafter referred to as “entering the mainland via the Second Line”), and zero-tariff goods and their processed products circulating within the Hainan Free Trade Port.

　　Article 3 Beneficiaries designated by the Hainan Provincial People's Government shall be exempt from import duties, import-stage value-added tax, and consumption tax (hereinafter collectively referred to as “zero-tariff”) when importing goods outside the scope of the Import Taxable Goods Catalogue from overseas through the “first line” in accordance with regulations.

　　Article 4. In accordance with the Tax Policy Notice, customs authorities shall levy import duties, import-stage value-added tax, and consumption tax at the “first line” on the following goods:

(1) Imported goods falling within the scope of the Import Taxation Catalog;

(2) Other goods not covered by the Import Taxation Catalog, and which are neither “zero-tariff” goods nor currently bonded goods or goods subject to specific tax exemptions or reductions.

　　Chapter II Tax Administration for “Zero-Tariff” Goods Entering and Leaving the “Front Line”

Article 5 “Zero-tariff” goods imported under Article 3 of these Measures may be transported to the Hainan Free Trade Port via transit procedures, with customs administering them in accordance with relevant regulations for transit goods.

　　Article 6: When declaring the application of the zero-tariff policy for imported goods at the “first line,” the beneficiary may voluntarily apply to the customs authority to pay import duties, import-stage value-added tax, and consumption tax, or may voluntarily apply to pay import-stage value-added tax and consumption tax.

　　Beneficiaries who voluntarily apply to pay all import taxes shall be deemed to have voluntarily relinquished their “zero-tariff” import eligibility. Such beneficiaries shall not reapply for “zero-tariff” import treatment for similar goods within 12 months from the day following payment of all import taxes. “Similar goods” herein refer to goods sharing the same eight-digit tariff code as the goods for which all import taxes were paid.

　　Article 7 When declaring “zero-tariff” goods to customs, the beneficiary entity shall report the “tax exemption nature” based on the attributes of the “zero-tariff” goods. Specifically: - For eligible beneficiary entities importing production equipment for self-use (limited to production and self-use within the Hainan Free Trade Port, same below), report as “Zero-Tariff Production Equipment for Self-Use” (Code: 491);

Ms. MOMO

SeeHog Import Export Customs Broker China Service

Tel: +86 13509817053

Email: momo@seehog.com

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