Views: 0 Author: Site Editor Publish Time: 2025-08-29 Origin: Site
In order to implement the requirements of the 'Overall Plan for the Construction of Hainan Free Trade Port' and support the high-quality development of Hainan Free Trade Port, the General Administration of Customs has formulated the 'Regulations on Supervision of Customs of the People's Republic of China for Hainan Free Trade Port', which is now released.
Hereby announce.
General Administration of Customs
July 23, 2025
Measures for the Supervision of Hainan Free Trade Port of Customs of the People's Republic of China
Chapter 1 General Provisions
Article 1 In order to support Hainan in gradual exploration and steadily advance the construction of a free trade port with Chinese characteristics (hereinafter referred to as the free trade port), and standardize customs supervision of Hainan Free Trade Port, these Measures are formulated in accordance with the 'Customs Law of the People's Republic of China' and other laws and regulations and relevant national policies and regulations.
Article 2 Customs shall supervise and manage the following objects in accordance with these Measures:
(1) Transportation tools, cargo containers and other transportation equipment, personnel, goods and items entering and leaving the Hainan Free Trade Port and other countries and regions of the People's Republic of China (hereinafter referred to as overseas);
(II) 'zero tariffs' goods and their processed products from Hainan Free Trade Port to other regions within the customs of the People's Republic of China (hereinafter referred to as the Mainland), bonded goods that enjoy the policy of processing value-added tariff exemption, and relax trade management measures when entering Hainan Free Trade Port from abroad;
(III) Goods that have not yet completed customs procedures in Hainan Free Trade Port.
Article 3 Customs shall implement customs supervision in accordance with the law in the Hainan Free Trade Port opening port, the 'second-tier port' customs supervision channel, and the Hainan Free Trade Port.
Customs supervision in accordance with the law does not affect the performance of duties of local governments and other departments in accordance with the law.
Article 4 Hainan Free Trade Port Port and Customs Supervision Zone shall establish facilities, equipment and information systems that meet customs supervision requirements, and can only carry out relevant business after passing the acceptance according to the procedures.
Article 5 Customs shall implement import and export trade statistics on goods entering and leaving the Hainan Free Trade Port and abroad, except as otherwise provided by laws and regulations; according to customs management needs, individual statistics shall be implemented for other goods supervised by customs, and customs business statistics shall be implemented for customs supervision and management activities and customs internal management affairs of Hainan Free Trade Port.
Article 6 Customs shall establish a customs smart supervision system that is compatible with the construction and development of Hainan Free Trade Port, build a customs smart supervision platform, give full play to the role of science and technology and information systems, provide convenience for enterprises and units to handle customs procedures, and realize smart and efficient supervision.
Hainan Province will build a single window for international trade in China (Hainan) with high standards, build a unique application function of Hainan Free Trade Port, and promote relevant ports and international trade business to be handled through the single window for international trade in China (Hainan).
Article 7 Customs, local governments and relevant departments shall establish and improve mechanisms such as joint prevention and control of security risks at the Hainan Free Trade Port, joint prevention and control of anti-smuggling, data information sharing, intellectual property protection, etc., and cooperate in port customs clearance, anti-smuggling, credit system construction, port emergency response, and public opinion response, so as to achieve cross-departmental data exchange, information sharing, regulatory linkage, and mutual assistance in law enforcement.
Article 8 Customs shall conduct audits and verifications on enterprises and units directly related to the goods listed in Article 2 of these Measures in Hainan Free Trade Port in accordance with the law.
Article 9 Customs inspection and quarantine shall be carried out in and out of the Hainan Free Trade Port and other transportation equipment, personnel, goods and items entering and leaving the Hainan Free Trade Port and abroad. Goods entering the mainland from Hainan Free Trade Port will not be subject to customs inspection and quarantine, unless otherwise provided by laws and regulations.
Chapter 2 Supervision of entry and exit between Hainan Free Trade Port and overseas
Article 10: Goods and items that are prohibited from entering and leaving the country shall not enter and exit the Hainan Free Trade Port; goods and items that are restricted from entering and leaving the Hainan Free Trade Port shall submit licenses and relevant documents to the customs in accordance with the law; goods that relax trade management measures between the Hainan Free Trade Port and abroad shall implement the customs in accordance with relevant national regulations.
Article 11 Bonded goods and 'zero tariffs' goods imported from Hainan Free Trade Port to the outside world shall be released by the customs in accordance with relevant regulations, except where inspection and quarantine are required or license management is required in accordance with the law. The regulations on the management of the release will be formulated separately.
Article 12 In addition to bonded and tax-reduced imported goods, goods entering Hainan Free Trade Port from abroad shall be subject to taxation in accordance with the following provisions:
For goods included in the Hainan Free Trade Port import taxable goods catalog, customs will collect import tariffs, value-added tax and consumption tax in accordance with the law in accordance with regulations.
For the enjoyable entity to import goods outside the catalog of taxed goods of Hainan Free Trade Port, the customs shall exempt import tariffs, value-added tax and consumption tax in accordance with the law in accordance with the regulations. The enjoying entity may choose to voluntarily apply for the payment of import tariffs, value-added tax and consumption tax at the import stage (or voluntarily apply for the payment of value-added tax and consumption tax at the import stage) when handling import customs declaration as needed. 'Zero tariffs' Goods are not subject to customs' management regulations on specific tax-reduction and exemption, and specific tax and management requirements, supervision time limits, etc. will be formulated separately.
For non-profit entities to import goods outside the Hainan Free Trade Port taxed goods, customs will collect import tariffs, value-added tax and consumption tax in the import link in accordance with the regulations.
Article 13: The goods that pass the Hainan Free Trade Port from abroad, complete the payment of all import taxes and complete the inspection and quarantine related procedures in accordance with regulations, and submit the goods that submit the licenses and relevant documents shall be managed in accordance with domestic circulation regulations, and the customs will no longer supervise.
Chapter 3 Supervision of the entry of goods into the mainland by Hainan Free Trade Port
Article 14: The goods listed in Article 2, Paragraph (2) of these Measures shall enter the mainland from the Hainan Free Trade Port. Except in special circumstances, they shall pass through the customs supervision channel and be subject to customs supervision.
Article 15 When the goods listed in Article 2, Paragraph (2) of these Measures enter the mainland from the Hainan Free Trade Port, the enterprise shall truthfully report to the customs.
Article 16 If goods and processed products entering Hainan Free Trade Port from abroad can enter the mainland from Hainan Free Trade Port and relax trade management measures, if they comply with relevant national regulations, they can enter the mainland from Hainan Free Trade Port, and the customs can verify the license and relevant documents in accordance with the law. If you have experienced verification in the island link, you will no longer be repeated verification.
Article 17 For goods and their processed products entering the mainland from Hainan Free Trade Port, the enjoyment entity shall handle relevant procedures with the customs, and the customs shall collect import tariffs, value-added tax and consumption tax in the import link in accordance with the regulations.
If the above-mentioned goods have paid or reimbursed import taxes during the entry or island circulation, when the Hainan Free Trade Port enters the mainland, the customs will no longer collect corresponding import taxes in accordance with the law in accordance with the regulations; if the domestic VAT has been paid during the transfer link within the island, when the Hainan Free Trade Port enters the mainland, the customs will no longer collect VAT during the import taxes in accordance with the law in accordance with the regulations.
Goods produced by encouraged industrial enterprises in Hainan Free Trade Port that have a value-added value of 30% in the Hainan Free Trade Port processed by the Hainan Free Trade Port will be exempted from import tariffs when entering the mainland by Hainan Free Trade Port, and value-added tax and consumption tax will be levied as required. The tax collection and management measures for processing value-added tariff-free policies will be formulated separately.
Article 18 The goods entering the mainland from Hainan Free Trade Port, completing the payment or repayment of all import taxes and submitting licenses and relevant documents shall be managed in accordance with domestic circulation regulations, and the customs will no longer supervise.
Chapter 4: Internal Supervision of Hainan Free Trade Port
Article 19 Customs shall implement electronic account management on the 'zero tariffs' goods in the Hainan Free Trade Port, and supervise the 'zero tariffs' goods in the 'zero tariffs' and other situations.
Article 20 'Zero tariffs'When goods and their finished products are circulated between qualified entities in the Hainan Free Trade Port, the enterprise shall go through relevant procedures with the customs, and the customs shall not temporarily impose import tariffs, value-added tax and consumption tax in the import link. The enjoying entity can voluntarily choose to pay import tariffs, value-added tax and consumption tax in the import link (or voluntarily choose to pay import link value-added tax and consumption tax in the import link).
When the enjoying entity circulates 'zero tariffs' goods and their finished products to non-enjoy entities and individuals in the Hainan Free Trade Port, the customs shall supervise the relevant regulations on entering the mainland by referring to the 'second-line port' to enter the mainland and impose import tariffs, value-added tax and consumption tax in the import links.
Article 21: Relaxed trade management measures in Hainan Free Trade Port. E-books shall be established for goods and processed products and subject to customs supervision.
Unless otherwise provided, relax trade management measures. When goods and their processed products are circulated between business entities in the Hainan Free Trade Port, enterprises may voluntarily choose to submit licenses and relevant documents to the customs as needed; when individuals circulating in Hainan Free Trade Port, enterprises should submit licenses and relevant documents to the customs.
Article 22: In the Hainan Free Trade Port, goods that have completed the payment or repaid of all import taxes and submitted licenses and relevant documents shall be managed in accordance with domestic circulation regulations and will no longer be supervised by the customs.
Chapter 5 Attachment
Article 23 involves the implementation of tariff quota management, foreign trade relief measures, suspension of tariff concessions obligations, imposing tariff measures, and implementing tariff measures for the purpose of imposing retaliatory tariffs or their finished products, customs shall implement supervision and implement relevant measures in accordance with relevant national regulations.
Article 24 The meaning of the following terms in these Measures:
'Second-line port' refers to a port, airport, etc. established with the approval of the State Council to supply goods, items, transportation vehicles, and personnel entering and leaving the Hainan Free Trade Port and the Mainland.
'Second-line port'Customs supervision channel refers to the location where the goods listed in Hainan Free Trade Port'Second-line port' are set up in the Hainan Free Trade Port and are used for the customs clearance procedures when the goods listed in Article 2, Article (2) of these Measures enter the mainland.
The enjoyment entity refers to an enterprise and unit that meets the conditions for importing 'zero tariffs' goods, which shall be determined by the Hainan Provincial People's Government and filed with the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation and other relevant departments.
'Zero tariffs' Goods refer to goods that meet the conditions in the Hainan Free Trade Port that are outside the catalog of imported goods from overseas, except for bonded and tax-free imported goods, and enjoy the policy of exempting import tariffs, value-added tax and consumption tax in the import link.
Article 25: The customs shall implement the supervision of special supervision areas, bonded supervision places, tax reduction and exemption, off-island duty-free supervision, crackdown on smuggling, intellectual property protection and other regulatory matters not specified in these Measures in accordance with the current relevant regulations.
Article 26: Any act that violates the provisions of these Measures and constitutes smuggling or violates customs supervision regulations, as well as the act that the customs imposes administrative penalties by the customs, shall be punished by the customs in accordance with the provisions of relevant laws, administrative regulations and customs regulations; if a crime is constituted, criminal liability shall be pursued in accordance with the law.
Article 27 The General Administration of Customs shall be responsible for interpreting these Measures.
Article 28 This Measures shall come into effect on the date of the closing of Hainan Free Trade Port.
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