Ministry of Finance and two other departments: Implement a "zero tariff" policy on imported goods consumed by residents in Hainan Free Trade Port. The tax-free limit is 10,000 RMB per person per year.

On February 5th, the Ministry of Finance, General Administration of Customs, and State Taxation Administration issued a notice on the "zero tariff" policy for imported goods consumed by residents on Hainan Island's Free Trade Port. The policy states that imported goods purchased by residents on Hainan Island's Free Trade Port at designated retail locations are exempt from import tariffs, import value-added tax, and consumption tax within the tax-free limit and range of goods. The "zero tariff" imported goods are managed through a positive list, and island residents include Chinese citizens holding Hainan Province ID cards, Hainan Province residency permits, or Hainan Province social security cards, as well as overseas individuals working and living in Hainan Province holding residence permits. The tax-free limit is 10,000 RMB per person per year, with no restriction on the number of purchases. The original text is as follows: Notice on the "Zero Tariff" Policy for Imported Goods Consumed by Residents on Hainan Island's Free Trade Port Tax and Customs [2026] No. 6 People's Government of Hainan Province, Haikou Customs, State Taxation Administration Hainan Province Taxation Bureau: In order to implement the "Law of the People's Republic of China on Hainan Free Trade Port" and the overall plan for the construction of Hainan Free Trade Port by the Central Committee of the Communist Party of China and the State Council, with the approval of the State Council, the "zero tariff" policy on imported goods consumed by residents on Hainan Free Trade Port is hereby notified as follows: 1. Imports purchased by residents on Hainan Free Trade Port at designated retail locations are exempt from import tariffs, import value-added tax, and consumption tax within the tax-free limit and product list range. 2. Resident in this notice refers to Chinese citizens holding Hainan Province ID cards, Hainan Province residency permits, or Hainan Province social security cards, as well as overseas individuals working and living in Hainan Province holding residence permits. 3. The "zero tariff" imported goods are managed through a positive list, with specific details in the attachment. Residents can purchase the listed imported goods at designated retail locations without limitation on the number of purchases, and collect the goods on the spot. The tax-free purchase amount per person per year shall not exceed 10,000 RMB. The list will be adjusted dynamically by the Ministry of Finance, General Administration of Customs, and State Taxation Administration together with relevant departments according to the actual needs and supervision conditions of Hainan Province. 4. The designated retail locations referred to in this notice are duty-free shops that qualify for the "zero tariff" policy on imported goods consumed by residents on Hainan Free Trade Port. The operators of the "zero tariff" imported goods must submit the tax-free goods special operating fees to the country as required. The specific approval of the operators and the establishment of the retail locations shall be further clarified by the relevant departments in Hainan Province after fulfilling the statutory procedures in the province. The results of the approval of the operators and the establishment of retail locations shall be reported to the Ministry of Finance, General Administration of Customs, and State Taxation Administration for record. 5. Customs shall supervise the retail locations of the "zero tariff" imported goods and the goods themselves. The goods should be foreign imported goods, and if they require import permits, registration, or filing, they shall be handled according to relevant regulations. 6. The "zero tariff" imported goods purchased by island residents are for personal use and cannot be resold. 7. The People's Government of Hainan Province shall bear the primary responsibility for preventing and controlling the smuggling risk of "zero tariff" imported goods. They shall take measures to restrict the purchase quantity of certain goods as needed, strengthen supervision through information technology and traceability management, promptly investigate and deal with violations, ensure overall risk control, and smoothly implement the policy. The specific plan for risk prevention and control shall be clarified by the relevant departments in the People's Government of Hainan Province. 8. Individuals who violate the provisions of this notice by reselling, buying on behalf of, or smuggling "zero tariff" imported goods shall not be allowed to purchase "zero tariff" imported goods for three years, and shall be included in the credit record by the People's Government of Hainan Province in conjunction with relevant departments in accordance with the law and regulations. Individuals or units that commit or assist in smuggling, or violate customs supervision regulations, shall be dealt with by customs in accordance with relevant regulations; for those who commit crimes, they shall be held criminally liable in accordance with the law. The operators of "zero tariff" imported goods who violate relevant regulations shall be imposed with penalties by the People's Government of Hainan Province in conjunction with relevant departments in accordance with relevant laws and administrative regulations; for those who commit crimes, they shall be held criminally liable in accordance with the law. 9. This notice shall be effective from the date of publication. Ministry of Finance, General Administration of Customs, State Taxation Administration February 4, 2026 This article is compiled from the official website of the Ministry of Finance, edited by GMTEight: Feng Qiuyi.