Announcement on Pilot Import tax policy Measures in conditional Free trade Pilot zones and free trade ports

In order to implement the relevant requirements of the "Several Measures for Promoting institutional Opening by Connecting Conditional Pilot Free Trade Zones and Free trade Ports with international high Standards" (Guofa [2023] No. 9) issued by The State Council, the relevant policies and measures are hereby announced as follows:
1. Temporary outbound repairs
(1) The following aircraft and ships (including relevant parts and components) operated by enterprises registered in the Hainan Free Trade Port with independent legal personality shall be exempted from customs duties and levied on import value-added tax and consumption tax according to regulations, regardless of whether they are value-added or not. Specifically:
1. Aircraft (including related parts and components) operated by aviation enterprises with Hainan Free Trade Port as the main operating base.
2. Ships operated by the shipping company registered at the port of Hainan Free Trade Port (including relevant parts and components).
(2) The list of enterprises eligible for the policies and measures shall be determined by the competent departments of transportation, market supervision and maritime affairs of Hainan Province in conjunction with the Department of Finance of Hainan Province, the Department of Ecology and Environment of Hainan Province, Haikou Customs and Hainan Taxation Bureau of the State Administration of Taxation, and dynamically adjusted, and notified to Haikou Customs by letter.
(3) tariff-free aircraft and ships (including relevant parts and components) that enter Hainan Free Trade Port after temporary exit repair are only allowed to operate for their own use by enterprises that meet the conditions of policies and measures, and are subject to customs supervision; It shall not be transferred or used for other purposes without customs approval and payment of import duties. The transfer of the above-mentioned aircraft and ships (including relevant parts and components) shall be subject to the imposition of domestic value-added tax and consumption tax according to regulations.
Enterprises that meet the conditions for enjoying policies and measures shall establish an information management system for goods for temporary outbound repair that meets the requirements of customs supervision, and manage and use the goods for temporary outbound repair and return to China in accordance with the requirements of policies and measures and relevant regulations.
(4) Hainan Provincial Ministry of Commerce and Finance