Pingtan's small commodity trading market with Taiwan is located in Pingtan Comprehensive Experimental Zone (formerly Pingtan County) in Fujian Province. The Ministry of Finance has agreed to exempt goods entering Pingtan's small commodity trading market with Taiwan from customs duties, import value-added tax and consumption tax. The total amount of original goods brought into Taiwan Province Province is 6,000 yuan per person per day; The scope of duty-free commodities includes six categories: grain, oil and food, native animal products, textiles and clothing, handicrafts, light industrial products and medicines. The Fujian Provincial Department of Finance said that these preferential tax policies will be formally implemented after Pingtan's small commodity trading market with Taiwan is completed and meets the customs supervision conditions. By then, Pingtan's small commodity trading market with Taiwan will become the second duty-free trading market for small commodities with Taiwan approved by Chinese mainland after Daxie Island in Xiamen.