Where the goods imported from Hainan Special Zone are imported from mainland ports, the customs at the relevant mainland ports shall hand over the goods to Hainan Special Zone Customs for customs formalities as goods under customs supervision. Article 4 Foreign trade enterprises and production enterprises engaged in import and export business in Hainan Special Zone shall go through the registration formalities with the customs on the strength of the approval certificate of the competent department prescribed by the state and the business license issued by the administrative department for industry and commerce.
The enterprise mentioned in the first paragraph of this article shall establish special account books for the use, sale, inventory and export of imported goods for customs inspection.
When the customs deems it necessary, it may send customs officers to the relevant enterprises for supervision and go through customs formalities; The relevant enterprises shall provide necessary office space and transportation. Article 5 Materials imported by Hainan Special Zone for personal use, including imported raw materials and finished products of parts processing and assembly, shall not be transported to the mainland for use and sale unless otherwise stipulated by the state; It is strictly forbidden to use the preferential and convenient conditions granted by the state to Hainan Special Economic Zone for illegal smuggling activities.
The Customs has the right to inspect the persons, means of transport and places suspected of hiding smuggled goods and articles in Hainan Special Zone according to the provisions of the Customs Law of People's Republic of China (PRC). Chapter II Administration of Import and Export Goods in Hainan Special Zone Article 6 For import and export goods in Hainan Special Zone, the consignee, consignor or his agent shall fill in the import and export goods declaration form, truthfully declare it to the customs, and submit relevant documents such as licenses in accordance with regulations. Article 7 Enterprises in Hainan Special Zone shall be exempted from import duties and consolidated industrial and commercial tax (product tax and value-added tax) on machinery, equipment, spare parts, components, raw materials, materials (including building materials), fuels, means of transport and other materials, as well as meals in tourism and catering business.
Administrative organs, enterprises, institutions and other institutions in Hainan Special Economic Zone shall be exempted from import duties and consolidated industrial and commercial tax (product tax and value-added tax) if they import a reasonable amount of office supplies and vehicles for their own use. Article 8 Products exported by enterprises in Hainan Special Economic Zone, including products with value added of more than 20% after substantial processing with mainland raw materials, shall be exempted from export duties. Article 9 The finished products processed and assembled by enterprises in Hainan Special Zone using raw materials, materials and spare parts (hereinafter referred to as materials) imported duty-free shall be re-exported.
When the finished products listed in the preceding paragraph are approved to be transported to the mainland in accordance with the relevant provisions of the state, the consignor or his agent shall fill out the Customs Declaration Form for Goods Shipped to the Mainland in Hainan Special Zone and declare to the customs, and the customs shall pay back the tax on imported materials; Where goods are sold in Hainan Special Zone, the materials and parts used shall be exempted or taxed by the customs in accordance with the provisions of Article 7 of these Provisions. If the shipper or his agent fails to declare the name, quantity and value of the imported materials in the taxable finished products, the customs shall levy taxes according to the finished products. Article 10 Where raw materials imported from Hainan Special Zone are entrusted to the mainland for processing, they shall be registered with the customs with the approval documents and processing contracts of the competent authorities of Hainan Special Zone, and the customs shall issue a registration manual for management. All processed products should be returned to Hainan Special Zone within the time limit stipulated in the contract. Article 11 An enterprise engaged in entrepot trade shall be an enterprise with the right to operate import and export upon approval. Goods in transit trade must be declared to the customs when entering or leaving the country.
Transit trade goods shall be stored in approved bonded warehouses and subject to customs supervision. Chapter III Administration of Inbound and Outbound Means of Transport in Hainan Special Zone Article 12 The person in charge, the owner or his agent of inbound and outbound means of transport in Hainan Special Zone shall declare to the customs and accept customs supervision and inspection. Thirteenth Hainan Special Zone to operate means of transport to and from overseas, should be owned by the unit or the owner, with the certificate approved by the relevant competent authorities of Hainan Special Zone, to the customs registration. Chapter IV Administration of Inbound and Outbound Luggage and Articles in Hainan Special Zone Article 14 The customs shall handle the inbound and outbound luggage and articles by individuals in accordance with the measures for the supervision of other articles and postal articles carried by inbound and outbound passengers. Article 15 Overseas personnel who purchase houses or live in Hainan Special Zone for a long time and need to bring settled articles into the country shall apply to the customs with the supporting documents issued by the relevant competent departments of Hainan Special Zone, and shall be granted duty-free clearance after examination and approval by the customs. Article 16 Individuals shall bring back to the Mainland articles (including articles assembled with spare parts) imported from Hainan Special Zone with duty reduction or exemption, and the amount shall be limited to a reasonable amount for their own use; Those exceeding the requirements of reasonable quantity for personal use shall be declared to the customs, which shall pay taxes or levy taxes and release them.
It is not allowed to mail articles restricted by the state from Hainan Special Zone to the mainland.