Hainan Free Trade Port "Zero Tariff" Imported Vehicles and Yacht Management Measures (Trial)

Chapter 1 General Provisions
Article 1 In order to implement the "Overall Plan for the Construction of Hainan Free Trade Port" and do a good job in the management of "zero tariff" imported vehicles and yachts in Hainan Free Trade Port, this Measures are formulated in accordance with 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" (Finance and Customs Tariff [2020] No. 54) and the "Notice of the Ministry of Finance, General Administration of Customs and State Administration of Taxation on Adjusting the "Zero Tariff" Policy for Vehicles and Yachts in Hainan Free Trade Port" (Finance and Customs Tariff [2023] No. 14).
Article 2 The competent departments and regulatory departments of various industries shall share information and refine the process in accordance with the division of responsibilities, and jointly do a good job in the management of "zero tariff" (exemption from import tariffs, import value-added tax and consumption tax, the same below) vehicles and yachts, and supervise the "zero tariff" imported vehicles and yachts in Hainan Free Trade Port through the "zero tariff" imported vehicles and yachts supervision system (hereinafter referred to as the supervision system), timely discover risks, and deal with them in a timely manner.
The Hainan Provincial Department of Transportation is responsible for taking the lead in strengthening overall coordination and information sharing, building a supervision system, unifying and coordinating relevant departments in the province, working together to form a management synergy, and promoting the realization of full-chain management.

Chapter II Importing Entities
Article 3 Before the island is closed, enterprises registered in the Hainan Free Trade Port and with independent legal person status, engaged in transportation and tourism (aviation enterprises must use the Hainan Free Trade Port as their main operating base) (hereinafter referred to as importing enterprises) can import "zero tariff" vehicles and yachts for transportation and tourism in accordance with policy regulations if they meet the following conditions:
(i) Enterprises that have obtained valid road transportation, urban passenger transportation, small and micro passenger car rental and other relevant business licenses or have completed relevant filing procedures can import "zero tariff" vehicles (excluding apron buses and all-terrain vehicles);
(ii) Enterprises that have obtained the regulations of the civil aviation department Enterprises with relevant business and use qualifications can import "zero tariff" apron buses;
(iii) Enterprises that have obtained valid water transport-related business licenses or have completed relevant filing procedures can import "zero tariff" ships and yachts;
(iv) Enterprises that have obtained valid civil aviation-related business licenses can import "zero tariff" aircraft;
(v) Enterprises that have obtained valid tourism-related business licenses or have completed relevant filing procedures can import "zero tariff" all-terrain vehicles, gliders and hang gliders, balloons, airships and other non-powered aircraft, speedboats and other ships, rowing boats and canoes for entertainment or sports.
The Hainan Provincial Department of Transportation, the Civil Aviation Administration of Central and Southern China and its dispatched agencies in Hainan, and the Hainan Provincial Department of Tourism, Culture, Radio, Film and Television and Sports shall clarify the relevant business licenses or filing procedures that import enterprises should obtain to apply for the "zero tariff" import of transportation vehicles and yachts in accordance with their duties, and announce them to the public, and dynamically update them according to policy adjustments.
Article 4 Importing enterprises applying through Hainan's "Single Window" for international trade shall provide their business licenses and relevant operating licenses or filing procedures applicable to the "zero tariff" policy for vehicles and yachts.
Importing enterprises shall take the initiative to strictly abide by 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), "Notice of the Ministry of Finance, General Administration of Customs and State Administration of Taxation on Adjusting the "Zero Tariff" Policy for Vehicles and Yachts in Hainan Free Trade Port" (Cai Guan Shui [2023] No. 14), "Customs Implementation Measures for the "Zero Tariff" Policy for Vehicles and Yachts in Hainan Free Trade Port (Trial)" (Announcement No. 1 of the General Administration of Customs in 2021) and these Measures when declaring, and voluntarily accept the handling of relevant departments if the above provisions are violated. Among them, enterprises engaged in business services shall provide a letter of commitment to use "zero tariff" imported vehicles and yachts for transportation and tourism, and must obtain corresponding business income certificates every year during the customs supervision period. Importing enterprises shall be responsible for the authenticity, accuracy and completeness of the application content and related supporting materials.
Importing enterprises shall also promise that if they are disqualified from importing "zero tariff" vehicles and yachts, they will voluntarily accept the handling of relevant departments.
The Hainan Provincial Department of Transportation, the Civil Aviation Central and Southern Regional Administration and its dispatched agencies in Hainan, the Hainan Provincial Department of Tourism and Culture, Radio, Film and Television and Sports and other industry competent departments shall, in accordance with their duties, work together with the Hainan Provincial Market Supervision Administration, the Hainan Maritime Safety Administration, the Hainan Provincial Department of Finance, the Haikou Customs, and the Hainan Provincial Taxation Bureau of the State Administration of Taxation to review in accordance with Article 3 and this Article of these Measures. After passing, they will be included in the list of enterprises that meet the conditions for enjoying the policy, and the list of enterprises and the scope of goods applicable to the relevant enterprises will be pushed to the Haikou Customs in real time through the Hainan International Trade "Single Window". Haikou Customs handles import customs clearance procedures based on the list of enterprises. The list of enterprises is updated dynamically.
Among them, when enterprises that meet the policy conditions (hereinafter referred to as beneficiary entities) purchase ships and yachts, they should fill in the identification number of the ship or yacht (the ship's IMO number, the shipbuilding factory certificate or the hull number recorded in the declaration of conformity) in the "Remarks" column of the "Import Goods Declaration Form" during the customs import declaration.
Article 5 The beneficiary entity shall set up accounting books in accordance with the provisions of the "Accounting Law of the People's Republic of China" to truly record the operation of the enterprise.
If the beneficiary entity has changes such as separation, merger, change of name, change of domicile, change of legal representative, equity transfer, etc. during the customs supervision period of "zero tariff" imported vehicles and yachts, the beneficiary entity shall supplement the declaration of change information through the Hainan International Trade "Single Window" within 30 days from the date of change registration, and the Hainan Provincial Market Supervision Administration shall determine the list of relevant enterprises and push it to the original review department in a timely manner through the supervision system. The original review department and relevant competent departments shall confirm whether the relevant enterprises continue to meet the policy conditions in accordance with the procedures and requirements stipulated in these Measures, adjust the list of enterprises, and push the relevant confirmation results to Haikou Customs, the Hainan Provincial Taxation Bureau of the State Administration of Taxation and the Hainan Maritime Safety Administration through the supervision system. For enterprises that are confirmed to be ineligible for the policy, the original review department shall inform them to stop enjoying the policy.
If the beneficiary is revoked, dissolved, bankrupt or terminated in accordance with the law during the customs supervision period of "zero tariff" imported vehicles and yachts, it shall report to Haikou Customs in a timely manner.
If the above situation occurs to the beneficiary, Haikou Customs shall handle the procedures of paying the relevant import taxes in accordance with the law, and upload the processing results to the supervision system.
Chapter III Registration, Use and Operation and Supervision and Management
Article 6 Except for the nationality registration of aircraft, rights registration and other national laws, regulations and departmental regulations, "zero tariff" vehicles and yachts shall be registered and naturalized in Hainan Free Trade Port.
Article 7 Except for the national laws, regulations and departmental regulations, when issuing "zero tariff" vehicles and yacht ownership certificates, the relevant industry authorities shall mark the "zero tariff" logo on the relevant system or certificate, and indicate the supervision requirements in accordance with policy regulations and relevant industry management regulations.
Article 8 Haikou Customs shall supervise "zero tariff" vehicles and yachts in accordance with relevant laws and regulations. "Zero tariff" vehicles and yachts are subject to supervision by the Hainan Provincial Department of Transportation, the Civil Aviation Administration of Central and Southern China and its dispatched agencies in Hainan, the Hainan Provincial Department of Tourism, Culture, Radio, Film and Television, Sports, the Hainan Provincial Public Security Department, the Hainan Maritime Safety Administration and other industry authorities in accordance with the law. Article 9 The competent departments of the transportation, civil aviation, tourism, culture, radio, film and television, sports and other industries shall strengthen the supervision and management of the business qualifications of enterprises that have imported "zero tariff" vehicles and yachts. For those who operate without permission or exceed the scope of permission, the relevant competent departments shall deal with them in accordance with the law.
Article 10 During the customs supervision period, the Hainan Provincial Taxation Bureau of the State Administration of Taxation and the Haikou Customs, together with the Hainan Provincial Department of Transportation, the Civil Aviation Administration of Central and Southern China and its dispatched agencies in Hainan, the Hainan Provincial Department of Tourism, Culture, Radio, Film and Television, Sports and other departments, shall strengthen the supervision and management of the business income of "zero tariff" vehicles and yachts imported by import enterprises engaged in business services in accordance with their duties, and organize verification work in a timely manner.
Article 11 The competent departments and regulatory departments of various industries shall strengthen the supervision during and after the event, and conduct regular supervision and inspection of "zero tariff" vehicles and yachts through "double random, one public" and other regulatory methods. If any abnormal situation is found, it shall be handled in a timely manner according to their respective responsibilities, uploaded to the supervision system and pushed to Haikou Customs and the State Administration of Taxation Hainan Provincial Taxation Bureau.
Article 12 If the "zero tariff" imported vehicles and yachts need to be transferred due to enterprise bankruptcy and other reasons, the customs consent shall be obtained before the transfer and relevant procedures shall be handled. Among them, if the transfer is to an entity that does not meet the conditions for enjoying the policy, the relevant import taxes shall be paid in accordance with the regulations. For the transfer of "zero tariff" vehicles and yachts, domestic value-added tax and consumption tax shall be levied in accordance with the regulations.
Article 13 If "zero tariff" vehicles and yachts are lost, scrapped, seized or confiscated for some reason, the affiliated enterprises shall promptly explain the situation to the original registered competent department and Haikou Customs and the State Administration of Taxation Hainan Provincial Taxation Bureau. If the relevant competent departments find relevant situations, they shall promptly inform Haikou Customs and the Hainan Provincial Taxation Bureau of the State Administration of Taxation. Haikou Customs shall handle them in accordance with the law and regulations and upload the handling results to the supervision system.
Article 14 The competent departments and regulatory departments of various industries shall implement credit management for "zero tariff" import enterprises, promote the collection and sharing of credit information data based on the provincial data sharing service portal, and realize the sharing of credit information with the supervision system.
Article 15 The competent departments and regulatory departments of various industries shall implement classified supervision according to the credit situation of enterprises, and those with bad credit records shall be included in the key supervision.
Section 1
Vehicles
Article 16 After the beneficiary imports "zero tariff" vehicles (excluding apron buses and all-terrain vehicles), they shall go to the public security department to handle the registration procedures within 90 natural days from the date of customs release.
After the beneficiary imports "zero tariff" apron buses, they shall apply to the airport management agency for the aircraft activity area motor vehicle license plate within 7 working days from the date of customs release.
After checking and comparing relevant information data through the supervision system, the Hainan Provincial Department of Transportation and the airport management agency shall push the "zero tariff" imported vehicles (excluding all-terrain vehicles) that have not been registered or reported within the above-mentioned period since the date of customs release to the Haikou Customs and the corresponding registration or reporting department according to their duties.
Article 17 "Zero tariff" imported vehicles (excluding apron buses and all-terrain vehicles) are limited to the beneficiary entities engaged in road passenger and freight transportation, urban passenger transportation, and small and micro passenger car rental business services. "Zero tariff" imported apron buses are limited to the beneficiary entities engaged in apron passenger transportation services. "Zero tariff" imported all-terrain vehicles are limited to the beneficiary entities engaged in tourism-related business services.
Article 18 "Zero tariff" imported vehicles engaged in road passenger and freight transportation operations must have at least one of their origin and destination in the Hainan Free Trade Port, "point-to-point" and "go and return", with relatively fixed stopover locations and driving routes, and return immediately after loading and unloading passengers and cargo. Before leaving the island, the beneficiary entity must apply for filing of relevant vehicle information with the Hainan Provincial Department of Transportation. The Hainan Provincial Department of Transportation shall share passenger and freight vehicle information with Haikou Customs, the State Administration of Taxation Hainan Provincial Taxation Bureau and the Hainan Social Management Information Platform through the supervision system.
Article 19 The operation scope of vehicles engaged in urban passenger transport, small and micro passenger car rental, apron buses and all-terrain vehicles is the Hainan Free Trade Port.
Article 20 "Zero tariff" imported vehicles engaged in road passenger and freight transportation operations shall be reported through the supervision system at least one day in advance when entering and leaving the island. Unreported vehicles are not allowed to purchase tickets and board the ship. "Zero tariff" imported vehicles are not allowed to leave the island by means of cargo consignment.
Article 21 The beneficiary entities engaged in small and micro passenger car rental should operate reasonably, sign vehicle rental contracts at normal market prices, and truthfully report business income to the tax authorities. The term of each lease shall not exceed 30 days.
Article 22 Enterprises that import "zero tariff" vehicles (excluding apron buses and all-terrain vehicles) should install vehicle autonomous satellite positioning terminals before customs release, establish a vehicle autonomous satellite positioning terminal monitoring platform, and implement networked joint control with Hainan's "zero tariff" imported vehicles and yacht supervision system.
Article 23 If the autonomous satellite positioning terminal monitoring platform fails to automatically send information for more than 72 hours, the supervision system will push the warning information to the customs, public security, transportation and other departments and relevant beneficiary entities. Customs, transportation and other departments should establish a regular inspection mechanism for "zero tariff" imported vehicles (excluding apron buses and all-terrain vehicles).
Article 24 The time of entry and exit of "zero tariff" imported vehicles (excluding apron buses and all-terrain vehicles) and the number of days they stay outside the island shall be analyzed and identified by the Hainan Provincial Department of Transportation through the supervision system. Vehicles that leave the island and stay in violation of Article 18 of these Measures shall be reminded by sending notification information and other means.
If it is found that the "zero tariff" imported vehicles leave the island and stay in violation of Article 18 of these Measures, the Hainan Provincial Department of Transportation shall be responsible for promptly pushing the violation of policy provisions and their start and end dates to Haikou Customs, the State Administration of Taxation Hainan Provincial Taxation Bureau and other departments through the supervision system, and Haikou Customs, the State Administration of Taxation Hainan Provincial Taxation Bureau and other departments shall handle it in accordance with laws and regulations, and upload the handling results to the supervision system.
Article 25 The airport management agency is responsible for verifying the use of "zero tariff" apron buses and cooperating with Haikou Customs to provide "zero tariff" apron bus status verification information.
If it is found that the "zero tariff" apron buses are used in violation of policy provisions, the airport management agency shall promptly notify Haikou Customs, the State Administration of Taxation Hainan Provincial Taxation Bureau and other departments of the violation of policy provisions and their start and end dates through the supervision system or by letter, and Haikou Customs, the State Administration of Taxation Hainan Provincial Taxation Bureau and other departments shall handle it in accordance with laws and regulations, and upload the handling results to the supervision system.
Section 2
Ships and yachts with mechanical propulsion devices
Article 26 After the beneficiary imports "zero tariff" ships and yachts with mechanical propulsion devices and a length of more than five meters (hereinafter referred to as yachts with mechanical propulsion devices), they should go to the Hainan Maritime Administration to complete the registration procedures within 90 natural days from the date of customs release.
After checking and comparing relevant information data through the supervision system, the Hainan Provincial Department of Transportation will push the "zero tariff" imported ships and yachts with mechanical propulsion devices that have not completed the registration procedures within the above-mentioned prescribed period from the date of customs release to Haikou Customs and Hainan Maritime Safety Administration.
Article 27 "Zero tariff" imported ships are limited to beneficiary entities engaged in water transportation operations and shall not be bareboat chartered.
Article 28 Yachts with mechanical propulsion devices are limited to beneficiary entities engaged in yacht leasing operations in accordance with the "Regulations on Promoting the Yacht Industry in Hainan Free Trade Port".
Article 29 "Zero tariff" import ships shall operate domestic and international routes starting from or stopping at Hainan Free Trade Port during the customs supervision period, and must start from or stop at Hainan Free Trade Port at least once a year.
"Starting from or stopping at Hainan Free Trade Port" means entering the navigable waters of Hainan Free Trade Port and engaging in ship-port interface activities. "Ship-port interface activities" refer to the exchange of personnel between ships and ports, cargo loading and unloading, or receiving other port services such as oil and water supply, and interactive activities that occur when ships are moored in ports