The Overall Plan for the Construction of Hainan Free Trade Port states that, by 2025, imported operational vehicles and yachts such as vessels and aircrafts for transportation and tourism on the island shall be subject to "zero-tariff" positive list management and are exempt from import duties, import value-added tax and consumption tax.

Imported operational vehicles and yachts such as vessels and aircrafts for transportation and tourism in Hainan Free Trade Port may be exempt from import duties, import value-added tax and consumption tax. Operational vehicles and yachts subject to the above policies can be freely transferred between enterprises on the island, but they must be filed with the customs; for resale to Mainland China, they shall be handled in accordance with import regulations, and tariffs and import taxes shall be levied in accordance with the regulations.

The scope of the zero-tariff negative list of operational vehicles and yachts shall be adjusted according to actual needs.