Notice on Adjusting the "Zero Tariff" Policy for Vehicles and Yachts in Hainan Free Trade Port issued by the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation

Cai Guan Shui [2023] No. 14

Hainan Provincial Department of Finance, Haikou Customs, State Administration of Taxation Hainan Provincial Taxation Bureau:
In order to support the construction of Hainan Free Trade Port and increase the intensity of stress testing, the following notice is hereby issued on the adjustment of the "zero tariff" policy for vehicles and yachts in Hainan Free Trade Port:
1. 22 commodities (see attachment) such as road tractors, apron buses, all-terrain vehicles, and hybrid passenger cars with 9 seats or less (pluggable) for imported semi-trailers are exempted from import tariffs, import value-added tax and consumption tax in accordance with the relevant provisions of this notice and the Notice of the Ministry of Finance, General Administration of Customs and State Administration of Taxation on the "Zero Tariff" Policy for Vehicles and Yachts in Hainan Free Trade Port" (Cai Guan Shui [2020] No. 54).
2. The above 22 commodities should be registered and naturalized in Hainan Free Trade Port, and operate in accordance with the relevant regulations of the competent departments such as transportation and civil aviation, and be subject to supervision. Road tractors for semi-trailers and hybrid passenger cars with 9 seats or less (pluggable) can engage in passenger and cargo transportation operations to and from the mainland. At least one of the departure and destination must be in the Hainan Free Trade Port, and the cumulative stay in the mainland shall not exceed 120 days per year. Among them, passenger and freight vehicles from the Hainan Free Trade Port to the mainland "point-to-point" and "go-and-return" are not subject to day restrictions. The operating scope of apron buses and all-terrain vehicles is the Hainan Free Trade Port.
Those who violate the above provisions shall pay the relevant import taxes in accordance with relevant regulations.
3. For the applicable entities, tax policies, management measures and other provisions of the above 22 commodities, the relevant provisions of Article 1, Article 3, Article 4 and Article 7 of Document No. 54 of Caiguanshui [2020] shall continue to be implemented.
4. Please ask the Ministry of Commerce of Hainan Province, the Ministry of Transport, the Civil Aviation Administration of China, the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation and other departments to adjust and improve the relevant provisions of the "Hainan Free Trade Port "Zero Tariff" Imported Vehicles and Yachts Management Measures (Trial)" according to this notice, clarify the requirements for registration, naturalization, operation, supervision, and illegal disposal standards for new goods after import, and prevent the "zero tariff" goods from being diverted for other purposes.
5. This notice shall be implemented from the date of publication.
Attachment: Hainan Free Trade Port "Zero Tariff" Policy List of Vehicles and Yachts

Ministry of Finance
General Administration of Customs
State Administration of Taxation
August 15, 2023