Offshore Duty-free Policy

2021-06-09 16:35:04 Source:国家税务总局新媒体


Offshore duty-free policy refers to the preferential tax policies for offshore passengers traveling by air, railway or ship (excluding departure) with limited times, value, quantity free of import duty for shopping, paying in duty-free shops, picking up goods in isolated areas of airports, railway stations, and ports. Among them, offshore duty-free shops refer to duty-free shops that are qualified to implement the duty-free policy and implement franchising.

The main implementation procedures of the offshore duty-free policy include: offshore duty-free stores import duty-free goods; offshore passengers purchase and pay in the store; duty-free stores deliver goods to the pick-up point of the airport, railway station or port according to the offshore time of passengers; passengers pick up goods at the pick-up point and leave.

There is no limit to the number of times for offshore duty-free shopping.


Applicable Targets


Applicable targets refer to domestic and foreign passengers, including residents of Hainan who have reached the age of 16 and have purchased offshore air tickets, train tickets, ferry tickets, and have valid identity documents (resident ID cards for domestic passengers, travel documents for passengers from Hong Kong, Macao and Taiwan, and passports for foreign passengers), leaving Hainan island but not leaving China.



The duty-free shopping for offshore passengers must meet the following conditions: first, they have purchased departure tickets, ship tickets or train tickets, and hold valid identity documents, domestic passengers hold resident ID cards (including Hong Kong, Macao and Taiwan passengers holding valid travel documents), and foreign passengers hold passports; Secondly, the tax-free goods shall be paid in the designated offshore duty-free shop. The commodity varieties and the number, amount and quantity of duty-free shopping shall be within the scope prescribed by the state, and the shopping vouchers shall be obtained according to the provisions; Third, the duty-free goods purchased at the designated pick-up point shall be withdrawn in isolation area of the airport, port and railway station with ID card and shopping voucher, and the passengers themselves shall carry them to leave the island.

Duty-free Products


Jewelry, handicrafts, watches, perfumes, cosmetics, pens, glasses (including sunglasses), scarves, ties, woolen fabrics, cotton fabrics, clothing, shoes, hats, belts, bags, small leather goods, candy, sporting goods, beauty and health equipment , tableware and kitchen supplies, toys (including strollers), retail packaged infant formula, coffee, ginseng products, health foods, cereal foods, royal jelly preparations, olive oil, diapers, ceramic products, glass products, household air purifiers , household hardware, clocks, conversion plugs, watchbands and bracelets, spectacle lenses and frames, and Class I and Class II household medical equipment. A total of 38 classes.


Tax-free Categories

The categories of tax-free for offshore duty-free policy include tariff, import value added tax and consumption tax.


Shopping Limit

The annual shopping limit of duty-free for offshore tourists is RMB 100,000 per person, with unlimited times. The types of duty-free goods and the quantity of each purchase are limited (see the attachment). For the part in excess of the duty-free quota or limit, import duties on imported articles shall be levied according to regulations.