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How to calculate Hainan's one-year duty-free quota?
As one of the "golden signs" of Hainan tourism, duty-free shopping on outlying islands has been listed as a "must-play item" of Hainan tourism. Today, Haikou Customs interprets one or two hot issues about tax exemption on outlying islands that passengers are concerned about.

Haikou customs officers conduct inspection and supervision in duty-free shops.

1. Who can buy it?

Domestic and foreign travelers who have reached the age of 16, bought tickets for outlying islands, train tickets and boat tickets, and left the island with valid identity documents (domestic travelers hold resident ID cards, Hong Kong, Macao and Taiwan travelers hold travel documents, and foreign travelers hold passports), including Hainan residents.

Second, what is the purchase amount? Is it a purchase restriction?

The annual duty-free shopping quota per person is 654.38+million yuan, of which 654.38+million yuan is calculated according to the "retail price of goods in duty-free shops on outlying islands". Passengers leave the island by plane, train or ship after shopping, which is recorded as 1 duty-free shopping, unlimited times. Among the 45 kinds of duty-free goods on outlying islands, the one-time purchase quantity is limited to 30 pieces of cosmetics (the number of packaged goods is calculated according to the actual number of goods in the package), 4 pieces of mobile phones, and the total amount of alcohol does not exceed 1.500ml, and the number of other goods is not limited. The part that exceeds the duty-free limit and the limited amount shall be subject to import tax according to regulations.

3. What tax is exempted for duty-free goods on outlying islands?

The tax exemption policies for outlying islands are customs duties, import value-added tax and consumption tax.

4. Where can I buy duty-free goods?

Passengers who have purchased air tickets, train tickets and boat tickets for outlying islands shall go to duty-free shops or approved online sales windows with valid identity documents and flight information. * * * There are currently 10 duty-free shops in Hainan: Sanya Phoenix Airport Duty-free Shop, Sanya Sea Travel Duty-free Shop, China Service Sanya International Duty-free Shopping Park, Sanya Haitang Bay International Duty-free Shop, Haikou meilan airport Duty-free Shop (T 1, T2 Terminal), Haikou Riyue Plaza Duty-free Shop, Air and Sea Global Boutique (Haikou) Duty-free Shop, and Shenzhen Mission Hills Duty-free Shop.

5. Can I buy it online?

Hainan Island Duty Free Shop has opened an online shopping mall. Passengers who have purchased air tickets, train tickets and boat tickets for outlying islands can shop online with flight information. If online shopping is used, the shopper and the payer should be the same person and meet the verification conditions.

6. How to pay taxes after the purchase exceeds the limit?

If there is a surplus (or unused) of the annual duty-free shopping quota for passengers on outlying islands, when paying taxes to buy goods exceeding the duty-free quota, the customs will use the "retail price of goods in duty-free shops on outlying islands minus the remaining duty-free quota" as the duty-paid price to calculate and collect taxes. If passengers do not use the annual duty-free shopping quota or purchase beyond the quota when shopping, the customs will take the retail price of goods in duty-free shops on outlying islands as the duty-paid price. Passengers on outlying islands can go through the tax-free shops on outlying islands to go through the customs formalities.

Seven, how to extract after purchase?

At present, * * * has four delivery methods:

1. Pick-up in quarantine area: Duty-free goods purchased by passengers at duty-free shops in outlying islands in the city will be picked up at the pick-up points of Meilan, Sanya Phoenix, Qionghai Boao Airport, Haikou Railway Station and Haikou Xinhai Port in Haikou with their valid identity documents and itinerary vouchers, and taken to the outlying islands at one time.

2. Direct pick-up: Passengers can pick up the goods at meilan airport (T 1, T2 Terminal) and Sanya Phoenix Airport Duty Free Shop.

3. Delivery by mail: When passengers buy duty-free goods at the duty-free shops in outlying islands (including the approved online sales window), they can choose to deliver the goods by mail, and the duty-free shops will directly mail the purchased duty-free goods to the designated address. The payee, payer and buyer are required to be the same person, and the collection address is outside Hainan Province.

4. Return to the island for extraction: Island residents (China citizens with Hainan ID card, Hainan residence permit or social security card, and foreigners with residence permit who work and live in Hainan Province) can choose to return to the island for extraction when purchasing duty-free goods in duty-free shops on outlying islands (including approved online sales windows). When returning to the island to receive duty-free goods, you must provide your valid identity certificate and actual trip information to the island.

8. How to leave the island after the date is postponed or rescheduled?

Passengers from outlying islands who need to leave the isolation area after picking up the goods in the isolation area due to the delay or cancellation of flights (shifts and voyages) shall hand over the duty-free goods to the duty-free shops on outlying islands (including the pick-up points) for safekeeping until the actual outlying islands re-enter the isolation area. Passengers on outlying islands change their flights (itinerary and voyage) after purchasing duty-free goods. If the time of the changed flight (train number and voyage) is within 30 days after the original date of leaving the island, you can contact the customer service of duty-free shop to handle the corresponding extension of delivery procedures. If it exceeds the prescribed time limit, it shall go through the formalities of returning goods. Under special circumstances, the customs will temporarily adjust the policy according to the situation to ensure the normal delivery of shoppers.

Nine, how to deal with the return?

Passengers from outlying islands who refund their tickets after purchasing duty-free goods shall go through the formalities of returning duty-free goods. Passengers on outlying islands should contact the duty-free shops on outlying islands to return the goods after picking up the goods. If tax refund is required for returning goods, duty-free shops on outlying islands or passengers on outlying islands shall apply to the customs within 1 year from the date of paying taxes. Passengers on outlying islands need to exchange goods after picking up the goods, please contact the duty-free shop on outlying islands to exchange goods.

X. How to deal with abnormal data after purchasing duty-free goods out of the island?

If you leave the country by train, Jiuyuan Airlines or Spring Airlines, you can dial 0898-95 198 directly, and the trip information will be manually written off after verification by the customs at the outlying island port. For example, an airplane crew or crew member can directly submit a flight mission to the duty-free shop, and the duty-free shop will submit a verification application to the on-site customs. If other means of transportation leave the island, you can call the customer service phone of the shopping duty-free shop or directly call the customs hotline 0898- 12360 for verification.

XI。 What if passengers are involved in excess or excess items that have not been written off?

You can contact the customer service of the shopping duty-free shop, and the duty-free shop will verify the reasons for exceeding and exceeding the limit. After paying the corresponding taxes to the customs, the customs will manually write them off. You can also call the customs hotline 0898- 12360, and the customs will coordinate with the shopping duty-free shops for verification.

12. What is "hedging"?

Using other people's information on outlying islands to buy duty-free goods for profit is called "arbitrage"; Selling your information about outlying islands to buy duty-free goods for others is called "purchasing".

Haikou Customs launched a publicity campaign to crack down on tax-free "arbitrage" smuggling on outlying islands.

Thirteen, to participate in the "arbitrage" to bear what legal responsibilities?

According to the Customs Law of People's Republic of China (PRC) and relevant laws and regulations, participating in tax-free "arbitrage" on outlying islands may face the following penalties: (1) Confiscating the tax-free goods purchased by arbitrage according to law; Confiscate the illegal income and impose a fine; Do not enjoy the duty-free shopping policy for outlying islands within three years; Joint punishment for those who may be identified as serious dishonesty; If a crime is constituted, criminal responsibility shall be investigated according to law.

Customs warm reminder

Duty-free goods purchased from outlying islands belong to the final goods for consumers' own use and may not enter the domestic market for resale. Passengers on outlying islands shall be dealt with by the customs in accordance with relevant laws and regulations under any of the following circumstances, and shall not enjoy the duty-free shopping policy on outlying islands within three years from the date of the customs decision, and may be included in the relevant credit records in accordance with relevant regulations: purchasing duty-free goods for others for profit or reselling the purchased duty-free goods in the domestic market; When purchasing or withdrawing duty-free goods, provide false identity documents or travel documents, use non-compliant identity documents or travel documents, or provide false information about outlying islands; Other acts in violation of customs regulations.