The Ministry of Finance, the General Administration of Customs and the State Administration of Taxation issued a notice on adjusting the zero tariff policy for self-use production equipment in the Hainan Free Trade Port.

Caiguanshui [2022] No. 4

Hainan Provincial Department of Finance, Haikou Customs, State Administration of Taxation Hainan Provincial Taxation Bureau:
In order to further release the policy effect and support the construction of Hainan Free Trade Port, the following notice is hereby issued on the adjustment of the "zero tariff" policy for self-use production equipment in Hainan Free Trade Port:
1. For the production equipment referred to in Article 2 of the "Notice of the Ministry of Finance, General Administration of Customs and State
Administration of Taxation on the "Zero Tariff" Policy for Self-use Production Equipment in Hainan Free Trade Port" (Caiguanshui [2021] No. 7), carousels, swings and other amusement park entertainment equipment and other production equipment required for the cultural, sports and tourism industries are added. According to the commodity classification of the "Import and Export Tariff of the People's Republic of China (2022)", it includes: carousels, swings and rotating platforms, roller coasters, water rides, amusement facilities, water park entertainment equipment and other 8 commodities. See the attachment for the specific scope.
2. Before the whole island is closed, the import of self-use production equipment within the scope of Document No. 7 of Caiguanshui (2021) and Article 1 above by public institutions registered in Hainan Free Trade Port and with independent legal person status shall be exempted from customs duties, import value-added tax and consumption tax in accordance with Document No. 7 of Caiguanshui (2021).
3. This notice shall be implemented from the date of publication.

Ministry of Finance General Administration of Customs State Administration of Taxation