General Administration of Customs, Ministry of Finance and State Administration of Taxation "Announcement on Adding Hainan Off-Island Duty Free Shopping "Guaranteed Pickup" and "Purchase and Pickup" Pickup Methods"

with a unit price of no more than 20,000 yuan (inclusive) and included in the list of the annex to this announcement. Off-island duty-free goods purchased using the “guaranteed pick-up” and “purchase and pick-up” methods are final goods for personal use by consumers and should be taken off the island once and not resold.
2. “Guarantee and Pick-up” Pick-up Method
(i) Before leaving the island, passengers can choose to pick up duty-free goods with a unit price of more than 50,000 yuan (inclusive) each time they purchase duty-free goods. In addition to paying the purchase price, passengers can pick up the goods on the spot after submitting a guarantee equivalent to the import tax of the imported goods to the customs. Duty-free goods purchased under this method cannot be used on the island.
(ii) When passengers need to return the guarantee for the purchased goods when leaving the island, they should take the initiative to apply to the customs for verification of duty-free goods that have not been used or consumed, and submit duty-free shopping receipts and their valid identity documents or travel documents. After verification by the customs, if the duty-free goods submitted by the passenger are consistent with the purchase information, the customs will confirm the signature on the shopping receipt.
(iii) In any of the following circumstances, the customs will not handle the verification and signature procedures for passengers leaving the island:
1. The duty-free goods submitted by the passenger leaving the island have been used or consumed;
2. The duty-free goods submitted by the passenger leaving the island do not match the items listed in the shopping receipt;
3. The information of the shopper does not match the information of the passenger leaving the island.
(IV) If the customs has passed the physical verification and the shopper has actually left the island, the customs will return the guarantee. If the shopper has not left the island for more than 30 days from the date of purchase, has not actively applied to the customs for verification of duty-free goods, or has not passed the verification, the relevant guarantee will be directly converted into tax.
III. "Buy Now Pick Up" Pickup Method
When the passenger leaving the island purchases duty-free goods listed in the list of the annex to this announcement before leaving the island, for duty-free goods with a unit price of no more than 20,000 yuan (inclusive), they can choose the "buy now pick up" method to pick up the goods in accordance with the requirements of the purchase limit for each type of duty-free goods per person. After paying the payment, the passenger leaving the island can pick up the goods on the spot, and the customs will not verify the physical goods during the departure stage.
IV. Related legal responsibilities
(I) If the passenger leaving the island uses the above two methods to pick up the goods, the departure time shall not exceed 30 days (inclusive) from the date of purchase; if the passenger has not left the island for more than 30 days and cannot explain the legitimate reasons, he shall not purchase duty-free goods leaving the island within three years. For acts that constitute smuggling or violate customs supervision regulations, the customs shall handle them in accordance with relevant regulations. If they constitute a crime, criminal liability shall be pursued in accordance with the law.
(II) For offshore duty-free shops that fail to sell duty-free goods in accordance with regulations, the customs shall handle them in accordance with Article 26 of the "Regulations on the Implementation of Administrative Penalties of the Customs of the People's Republic of China" and Article 28 of the "Regulations of the Customs of the People's Republic of China on the Supervision of Duty-Free Shops and Duty-Free Goods".
(III) Other regulatory matters on the "guarantee and pick-up" and "buy and pick-up" methods for duty-free shopping for Hainan offshore passengers shall be implemented in accordance with the relevant provisions of Announcement No. 79 of 2020 of the General Administration of Customs (Announcement on the Issuance of the Regulations on the Supervision of Hainan Off-Island Passengers' Duty-Free Shopping).
This announcement shall take effect from April 1, 2023. Other provisions in Announcement No. 33 of 2020 of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation (Announcement on the Duty-Free Shopping Policy for Hainan Off-Island Passengers) shall continue to be implemented.
This announcement is hereby announced.


General Administration of Customs Ministry of Finance State Administration of Taxation
March 18, 2023