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Announcement of Ministry of Finance on Further Adjusting the Duty-free Shopping Policies for Visitors Departing Hainan Island

Document No.:Announcement No.15, 2016 of the Ministry of Finance of the People’s Republic of China

Taxes:Turnover Tax

Date of Promulgation:2016-02-01

IssueDepartment:Ministry of Finance

Date of Implementatio:2016-01-28


Issued by: Ministry of Finance

Document No.: Announcement No.15, 2016 of the Ministry of Finance of the People’s Republic of China 

Date of Issuance: 2016-01-28


In order to further facilitate visitors’ shopping, to meet the shopping needs of different consumers, to accomplish the effect of duty-free shopping policies for visitors departing the Hainan Island (hereinafter referred to as offshore duty-free policies) and to support Hainan to accelerate the construction of international tourism island, upon consultation with the NDRC, the Ministry of Commerce, the General Administration of Customs, the SAT, the AQSIQ and the State Food and Drug Administration, and upon approval by the State Council, the Ministry of Finance has decided to make adjustments to part of the offshore duty-free policies. The relevant issues concerning the adjustments to offshore duty-free policies are hereby notified as follows:


I. The following adjustments are made to part of the offshore duty-free policies:


1. The mode of limit management for duty-free shopping shall be adjusted, with the restriction on the shopping frequency of visitors other than residents in Hainan Island removed and the aggregate limit of duty-free shopping for a person each year not exceeding RMB 16,000 Yuan. 


2. The duty-free shops at Haitang Bay, Sanya City and at Haikou Meilan Airport are granted with approval for opening online sale windows. Passengers leaving Hainan Island may buy duty-free products via online sale windows, and pick them up at the pick-up points in the isolated areas of the airports with their identification cards and boarding passes; and duty-free shopping via online sale windows shall be subject to applicable tax exemption policies for visitors departing from Hainan Island.


III. In addition to the aforesaid adjustments, other contents of the offshore duty-free policies shall continue with the relevant regulations of the “Announcement of the Ministry of Finance on Further Adjusting Duty-free Shopping Policies for Travelers Leaving Hainan Island” (Announcement No.8, 2015 of the Ministry of Finance of the People’s Republic of China), the “Announcement of the Ministry of Finance on Adjusting the Duty-free Shopping Policy for Travelers Leaving Hainan Island” (Announcement No.73, 2012 of the Ministry of Finance of the People’s Republic of China), and the “Announcement of the Ministry of Finance on Carrying out the Pilot Implementation of Duty-free Shopping Policies for Travelers Leaving Hainan Island” (Announcement No.14, 2011 of the Ministry of Finance of the People’s Republic of China).


The Announcement shall come into force on February 1st, 2016.


The Announcement is hereby notified.


Ministry of Finance

January 28, 2016


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