The General Administration of Customs issued the "Trial Measures for the Implementation of the 'Zero Tariff' Policy for Self-Used Production Equipment in Hainan Free Trade Port"

Recently, in order to implement the "Overall Plan for the Construction of Hainan Free Trade Port", according to the "Notice of the Ministry of Finance, General Administration of Customs and State Administration of Taxation on the "Zero Tariff" Policy for Self-Used Production Equipment in Hainan Free Trade Port" (click for details: Hainan Free Trade Port's "Zero Tariff" Negative List is Released! All three taxes are exempted for production equipment outside the list!).
The General Administration of Customs issued the "Customs Implementation Measures for the "Zero Tariff" Policy for Self-Used Production Equipment in Hainan Free Trade Port (Trial)" (Announcement No. 23 of 2021), which clarified the declaration, management, and use of "zero tariff" self-used production equipment in Hainan Free Trade Port!

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1. How to declare "zero tariff" self-used production equipment?
When an enterprise declares to import "zero tariff" self-use production equipment, the "customs of declaration" on the import declaration form should be filled in with the name and code of the customs district under the "Haikou Customs" or the business site (excluding "Sansha Customs"); "exempt nature" should be filled in as "zero tariff self-use production equipment" (code: 491). If the enterprise voluntarily pays the import link value-added tax and consumption tax, it should fill in "zero tariff self-use production equipment (paying import link tax)" (code: 493) when declaring; "regulatory method" should be filled in as "general trade" (0110); the tax exemption method should be filled in as "with the nature of exemption" (code: 5); "consumer use unit" should be filled in with the enterprise name.
2. How to manage "zero tariff" self-use production equipment?
"Zero tariff" self-use production equipment is managed by "one enterprise, one account". Before the first declaration of the import of "zero tariff" self-use production equipment by enterprises that meet the policy conditions, they should register with the customs in accordance with the relevant provisions of the "Regulations on Registration and Administration of Customs Declaration Units of the People's Republic of China" and complete the enterprise account information in the "Hainan Zero Tariff Import Production Equipment and Transportation Platform" system in the "Single Window" of International Trade. 3. How to use "zero tariff" self-use production equipment?
"Zero tariff" self-use production equipment is only for self-use by enterprises that meet the policy conditions in Hainan Free Trade Port and is subject to customs supervision in accordance with the law. The supervision period is 3 years, which is calculated from the date of release of the goods. Customs supervision will be automatically lifted upon expiration of the supervision period. Unless otherwise stipulated by the General Administration of Customs, during the customs supervision period, enterprises shall keep and use "zero tariff" self-use production equipment in accordance with policy regulations and customs regulations.
4. How to confirm the list of enterprises that meet the policy conditions?
The list of enterprises that meet the policy conditions and the list of enterprises in the industries covered by the annex to the Notice on the "Zero Tariff" Policy for Self-Used Production Equipment in Hainan Free Trade Port" will be determined by the Hainan Provincial Development and Reform Commission, the Industry and Information Technology Commission, and other competent departments in conjunction with the Hainan Provincial Department of Finance, Haikou Customs, and the Hainan Provincial Taxation Bureau of the State Administration of Taxation, and then transmitted to the Haikou Customs through the international trade "single window". Before the online transmission of the enterprise list, the relevant competent departments of Hainan Province will notify the Haikou Customs of the above-mentioned enterprise list in writing.