Exempt from import duties, import value-added tax and consumption tax on imported production equipment for enterprises' own uses -- Policies -- Hainan Free Trade Port

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Exempt from import duties, import value-added tax and consumption tax on imported production equipment for enterprises' own uses

/ 2025-06-17 18:01 / Policies

Core content

Before the special customs operations in Hainan Free Trade Port are initiated, the production equipment imported for self-use purpose by enterprises and government-affiliated institution registered in Hainan Free Trade Port and having independent legal personality is exempt from import duties, import value-added tax and consumption tax, except for the commodities that are not eligible for exemption from taxes as explicitly prescribed in laws, regulations and relevant provisions.

Supporting documents

●Circular of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on the "Zero Tariff" Policy for Production Equipment Imported into Hainan Free Trade Port for Own Use （2021-02-24）

●Circular of the Ministry of Finance and General Administration of Customs on Clarifying the Scope of Products Related to "Zero Tariff" Production Equipment for Hainan Free Trade Port for Own Use（2021-02-26）

●Circular of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on the Adjustment of the "Zero Tariff" Policy for Production Equipment Imported into Hainan Free Trade Port for Own Use（2022-02-14）

Eligible Criteria

For enterprises and government-affiliated institutions registered in Hainan Free Trade Port and having independent legal personality to produce for own use.

Guidelines

The list of eligible enterprises and the list of enterprises engaged in the industries covered by the Annex shall be determined and updated on a regular basis by Hainan Development and Reform Commission, the Industry and Information Technology of Hainan Province and other competent authorities, in conjunction with the Department of Finance of Hainan Province, Haikou Customs and the Hainan Taxation Bureau, and the Haikou Customs shall be notified in writing of such.

Policy Interpretation

●Interpretation of the Exemption from Import Duties, Import Value-added Tax and Consumption Tax on Imported Production Equipment for Enterprises' Own Use

Case examples

●Cases-Exemption of Interpretation of the Exemption from Import Duties, Import Value-added Tax and Consumption Tax on Imported Production Equipment for Enterprises' Own Use

The Responsibility Department

Unit Name

Department of Finance of Hainan Province

Office Address

Department of Finance of Hainan Province, No. 109, Binhai Avenue, Longhua District, Haikou, China.

Responsibility Department

Tax Policy Division

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