ARTICLE
25 January 2017

MOF To Apply Duty-Free Shopping Policies To Visitor Departing From Hainan Island By Train

RT
RSM Tax Advisory
Contributor
RSM Tax Advisory
On 10 January 2017, the Ministry of Finance ("MOF") issued a Circular to extend the duty-free shopping policies to visitors departing from Hainan Island by train.
Hong Kong Tax
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(关于将铁路离岛旅客纳入海南离岛旅客免税购物政策适用对象范围的公告)

On 10 January 2017, the Ministry of Finance ("MOF") issued a Circular to extend the duty-free shopping policies to visitors departing from Hainan Island by train. The Circular is effective from 15 January 2017.

According to the Circular, visitors at the age of 16 or above and to depart Hainan Island by train may now purchase duty-free goods either at the Sanya Haitang Bay duty-free shop or via online sales channels of the Sanya Haitang Bay duty-free shop and Haikou Meilan International Airport duty-free shop. Visitors shall make their purchases by showing their own departing train tickets along with valid identification. Before leaving the Island, visitors may pick up the duty-free goods that they have purchased at the pickup counters of Haikou Railway Station by showing their own train tickets, shopping receipts and identity documents.

The annual value of duty-free goods purchased by a visitor travels by plane or by train shall not exceed the yearly quota as stated by the duty-free shopping policies for visitors depart from the Island.

财政部公告 2017 年第 7 号

http://gss.mof.gov.cn/zhengwuxinxi/zhengcefabu/201701/t20170112_2518785.html

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

ARTICLE
25 January 2017

MOF To Apply Duty-Free Shopping Policies To Visitor Departing From Hainan Island By Train

Hong Kong Tax
Contributor
RSM Tax Advisory
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