Interim Measures of the Customs of the People's Republic of China on the Management of Business Establishments Selling "Zero-Tariff" Imported Goods and "Zero-Tariff" Imported Goods for Consumption by Residents within the Hainan Free Trade Port
Article 1 These Measures are formulated in accordance with the Customs Law of the People's Republic of China and other relevant laws and regulations, to implement the Hainan Free Trade Port Law of the People's Republic of China and the Overall Plan for the Construction of the Hainan Free Trade Port issued by the Central Committee of the Communist Party of China and the State Council, and to standardize customs administration over business establishments selling "zero-tariff" imported goods (hereinafter referred to as "zero-tariff duty-free shops") and "zero-tariff" imported goods for consumption by residents within the Hainan Free Trade Port.
Article 2: These Measures shall apply to the operation of "zero-tariff" duty-free shops and the sale of "zero-tariff" imported goods.
Article 3 Customs shall supervise duty-free shops and duty-free goods, including "zero-tariff" duty-free shops and "zero-tariff" imported commodities.
Article 4: Goods entering under the "zero-tariff" regime shall be uniformly imported from abroad by the operating entities of "zero-tariff" duty-free shops, and the corresponding customs procedures shall be completed.
Article 5: Goods imported under the "zero-tariff" regime shall be sold exclusively in designated zones or counters and must not be stored together with other goods.
Article 6: Business entities operating "zero-tariff" duty-free shops shall submit a written application to the General Administration of Customs in accordance with the relevant provisions of the Measures for the Supervision of Duty-Free Stores and Duty-Free Goods by the Customs of the People's Republic of China, obtain customs approval, and complete registration procedures.
Article 7: The establishment standards for "zero-tariff" duty-free shops and their warehouses shall comply with customs regulatory requirements and meet the conditions for online verification.
Zero-tariff duty-free shops approved for operation must undergo inspection and approval by the local direct customs authority or a subordinate customs office authorized by it, and complete registration procedures before commencing operations.
Article 8: "Zero-tariff" duty-free shops shall be equipped with information systems for sales settlement, identity verification, warehousing and logistics that comply with customs regulatory requirements, and must be connected to the customs supervision system to enable functions such as inventory management of zero-tariff imported goods, identity verification of island residents, and calculation of duty-free shopping quotas.
Article 9: "Zero-tariff" duty-free shops shall register and transmit electronic data information of "zero-tariff" imported goods in accordance with customs requirements prior to warehousing such goods.
Article 10: Residents within the island shall actively present their valid identification documents when purchasing duty-free imported goods and undergo verification of identity consistency.
Zero-tariff duty-free shops shall sell imported zero-tariff goods only after verifying that buyers meet the required purchasing eligibility criteria at the sales location, and must promptly transmit electronic data—including transaction records in customs-approved formats, verified identity and document consistency information, and payment details—to customs authorities, while assuming full responsibility for the authenticity of such data.
Article 11: The annual tax-exempt shopping quota, eligible product categories, purchase frequency and quantity limits, as well as delivery methods for residents within the island shall be implemented in accordance with the relevant regulations issued by the Ministry of Finance, the General Administration of Customs, the State Taxation Administration, and the People's Government of Hainan Province.
Zero-tariff duty-free shops must strictly comply with the sales targets, product lists, and duty-free thresholds stipulated under the zero-tariff policy for imported goods consumed by residents of Hainan Free Trade Port.
Article 12: When residents within the island return goods purchased under the "zero-tariff" import regime, the duty-free shops shall complete warehousing procedures in accordance with customs requirements.
For items requiring replacement, duty-free shops offering "zero-tariff" services must ensure that returned goods match the replaced imported "zero-tariff" products in terms of name, item number, specifications, and model.
Article 13: Where individuals or entities commit smuggling or other illegal acts in violation of customs regulatory provisions, the Customs shall take action in accordance with the relevant provisions of the Customs Law of the People's Republic of China, the Regulations on the Implementation of Administrative Penalties by the Customs of the People's Republic of China, and the Measures for the Supervision of Duty-Free Stores and Duty-Free Goods by the Customs of the People's Republic of China; if such acts constitute a crime, criminal liability shall be pursued according to law.
Article 14: The meanings of the following terms in these Measures are as follows: "Business entity" refers to an enterprise qualified to operate in the import of zero-tariff goods for consumption by residents within the Hainan Free Trade Port.
A "zero-tariff duty-free store" refers to an enterprise established in compliance with regulations and approved by the General Administration of Customs, which sells zero-tariff imported goods to residents on the island.
"Zero-tariff imported goods" refer to products that business entities import duty-free in accordance with the commodity lists specified by the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration, specifically for sale in zero-tariff duty-free stores, including trial samples and imported promotional items.
"Residents of the island" refer to Chinese citizens holding a Hainan Province ID card, Hainan Province residence permit, or Hainan Province social security card, as well as foreign nationals working and residing in Hainan Province with valid residency documents.
"identification documents" refer to the Hainan Province ID card, Hainan Province Residence Permit, Hainan Province Social Security Card, or a foreigner's residence permit issued by Hainan Province.
Article 15: Other regulatory matters concerning zero-tariff imported goods and zero-tariff duty-free shops shall be implemented in accordance with the relevant provisions of the Measures for the Supervision of Duty-Free Stores and Duty-Free Goods by the Customs of the People's Republic of China.
Article 16: The General Administration of Customs shall be responsible for interpreting these Measures.
Article 17 These Measures shall come into effect upon issuance.
中华人民共和国海关对海南自由贸易港岛内居民消费的“零关税”进境商品经营场所及“零关税”进境商品监管暂行办法
第一条 为贯彻落实《中华人民共和国海南自由贸易港法》和中共中央、国务院《海南自由贸易港建设总体方案》，规范海关对海南自由贸易港岛内居民消费的“零关税”进境商品经营场所（以下称“零关税”免税商店）及“零关税”进境商品的管理，根据《中华人民共和国海关法》和相关法律法规，制定本办法。
第二条 “零关税”免税商店的经营和“零关税”进境商品的销售等适用本办法。
第三条 海关按照免税商店和免税商品对“零关税”免税商店和“零关税”进境商品实施监管。
第四条 “零关税”进境商品应当由“零关税”免税商店的经营单位从境外统一进口，并且办理相应的海关手续。
第五条 “零关税”进境商品应当专区（专柜）销售，不得与其他商品混同存放。
第六条 经营单位经营“零关税”免税商店，应当按照《中华人民共和国海关对免税商店及免税品监管办法》有关规定向海关总署提出书面申请，经海关批准，并办理注册手续。
第七条 “零关税”免税商店及其仓库设置标准应当符合海关监管要求，具备联网核查条件。
经审批准予经营的“零关税”免税商店，应当经所在地直属海关或者经直属海关授权的隶属海关验收合格并办理备案手续后，方可投入运营。
第八条 “零关税”免税商店应当具备符合海关监管要求的销售结算、人证验核、仓储物流等信息化系统，并且能够与海关监管系统联网，实现“零关税”进境商品进（销）库存管理、岛内居民身份信息验证、免税购物额度计核等功能。
第九条 “零关税”免税商店应当在“零关税”进境商品入库前，按照海关要求登记并传输“零关税”进境商品电子数据信息。
第十条 岛内居民购买“零关税”进境商品时，应当主动出示本人有效身份证件，并接受人证一致性验核。
“零关税”免税商店应当在销售场所按规定确认购买人符合购物资质要求后销售“零关税”进境商品，并实时向海关传输符合海关规定格式的交易记录、人证信息验核一致、支付信息等电子数据，并对数据真实性承担相应责任。
第十一条 岛内居民每人每年免税购物额度、购买商品范围、购买次数和数量限制、提货方式等，按照财政部、海关总署、税务总局以及海南省人民政府相关规定执行。
“零关税”免税商店应当严格按照海南自由贸易港岛内居民消费的进境商品“零关税”政策规定的销售对象、商品清单、免税限额等销售“零关税”进境商品。
第十二条 岛内居民购买“零关税”进境商品后退货的，“零关税”免税商店应当按海关要求办理入库手续。
需要换货的，“零关税”免税商店应当确保退回商品与更换的“零关税”进境商品品名、货号、规格型号等一致。
第十三条 个人、单位构成走私或者违反海关监管规定等违法行为的，海关将按照《中华人民共和国海关法》《中华人民共和国海关行政处罚实施条例》《中华人民共和国海关对免税商店及免税品监管办法》等有关规定予以处理；构成犯罪的，依法追究刑事责任。
第十四条 本办法下列用语的含义：
“经营单位”是指具有海南自由贸易港岛内居民消费的“零关税”进境商品经营资格的企业。
“‘零关税’免税商店”是指经营单位按规定设立，经海关总署批准经营，向岛内居民销售“零关税”进境商品的企业。
“‘零关税’进境商品”是指经营单位按照财政部、海关总署、税务总局规定的商品清单，免税运进专供“零关税”免税商店销售的进口商品，包括试用品及进口赠品。
“岛内居民”是指持有海南省身份证、海南省居住证或海南省社保卡的中国公民，在海南省工作生活并持有居留证件的境外人员。
“身份证件”是指海南省身份证、海南省居住证、海南省社保卡或海南省签发的外国人居留许可。
第十五条 对“零关税”进境商品及“零关税”免税商店的其他监管事项，按照《中华人民共和国海关对免税商店及免税品监管办法》等有关规定执行。
第十六条 本办法由海关总署负责解释。
第十七条 本办法自印发之日起实施。
