Home  >  Policies  >  Transportation

Measures for the Administration of Vehicles and Yachts Entitled to the "Zero-tariff" Policy of Hainan Free Trade Port (for Trial Implementation)

WeChat
X

(All information in this document is authentic in Chinese. English is provided for reference only. In case of any discrepancy, the Chinese version shall prevail.)

Chapter I General Provisions

Article 1 The Measures are formulated in accordance with the Circular of the Ministry of Finance, the General Administration of Customs and the State Taxation Administration on Hainan Free Trade Port’s "Zero-tariff" Policy for Vehicles and Yachts (Cai Guan Shui [2020] No.54) in order to implement the Overall Plan for the Construction of Hainan Free Trade Port and effectively manage vehicles and yachts subject to "zero-tariff" imported by Hainan Free Trade Port.

Article 2 All competent industrial departments and regulatory departments should share information and refine processes in accordance with the division of responsibilities, and jointly manage vehicles and yachts subject to "zero-tariff" (exempt from import duties, import value-added tax and consumption tax, hereinafter the same).

The Hainan Provincial Transportation Department, as the provincial coordinating department for the management of vehicles and yachts subject to "zero-tariff", is responsible for the unified coordination of the contacts and cooperation among all relevant departments in the province to form a joint management force.

Article 3 The Big Data Administration of Hainan Province is responsible for improving the information collection and sharing mechanism, preparing an information sharing catalog, timely collecting relevant data and information of all competent industrial departments to the Hainan provincial big data public service platform, share such data and information with all competent industrial departments and Hainan Provincial Social Management Information-based Platform via the provincial government information sharing and exchange platform, and push relevant data in real time to the relevant information systems of the Haikou Customs, the Hainan Provincial Tax Service of State Taxation Administration and other departments according to regulatory needs.

Chapter II Import Subject

Article 4 Before the whole island of Hainan enters into independent customs operation, enterprises registered in Hainan Free Trade Port as independent legal person entities and engaged in transportation and tourism (in case of aviation enterprises, Hainan Free Trade Port should be their main operation base, hereinafter referred to as "import enterprises") may import vehicles and yachts subject to "zero-tariff" according to the policy and use them for transportation and tourism.

Article 5 When enterprises make declarations through the “single window” for international trade, the Hainan Provincial Transportation Department should examine the declarations according to provisions herein and duties in concert with the Department of Tourism, Culture, Radio, Television and Sports of Hainan Province, the Hainan Provincial Administration for Market Regulation, the Central and Southern Regional Administration of the Civil Aviation Administration of China (CAAC), the Department of Finance of Hainan Province, the Haikou Customs, the Hainan Provincial Tax Service of State Taxation Administration, the Hainan Maritime Safety Administration and other departments and by reference to the transportation and tourism-related items in the catalogue of industries encouraged by the Hainan Free Trade Port. Enterprises passing the examination will be automatically included in the list of enterprises enjoying the policy. The Haikou Customs will handle custom clearance procedures for import based on such list. Before the official operation of the related functions of the “single window” for international trade, the Hainan Provincial Transportation Department should consolidate the list of enterprises that meet the conditions for enjoying the policy and notify the Haikou Customs and the Hainan Provincial Tax Service of State Taxation Administration.

If an enterprise in the list undergoes division, merger, or renaming, the competent department should timely confirm whether it continues to meet the conditions for enjoying the policy in accordance with the procedures prescribed by the Measures, and adjust the list, and push the relevant confirmation result to the Haikou Customs and the Hainan Provincial Tax Service of State Taxation Administration via the “single window” for international trade. If the competent department confirms that the enterprise does not meet the policy conditions, the competent department should inform it of its no further entitlement to the policy.

Chapter III Registration

Article 6 After importing vehicles and yachts subject to "zero-tariff", enterprises that meet the policy conditions should go to registration procedures with the Hainan Provincial Transportation Department, the Department of Tourism, Culture, Radio, Television and Sports of Hainan Province, the Hainan Provincial Public Security Department, the Hainan Maritime Safety Administration and other competent industrial departments.

Article 7 When competent departments approve and issue the certificate of ownership of vehicles and yachts subject to "zero-tariff", they should mark "zero-tariff" on the relevant system or certificate, and indicate regulatory requirements in accordance with relevant policies,regulations and industrial regulatory provisions.

Article 8 After tourism, culture and sports enterprises that meet the policy requirements import gliders and hang gliders, balloons, dirigibles and other nonpowered aircrafts, inflatable yachts for pleasure or sports, inflatable rowing boats, canoes, and sailing boats, they should report to the local competent departments for tourism, culture and sports within seven working days.

Chapter IV Use and Operation

Article 9 Imported vehicles and yachts subject to "zero-tariff" should only be used for operation by import enterprises and be subject to the regulation by the Haikou Customs and the Hainan Provincial Transportation Department, the Department of Tourism, Culture, Radio, Television and Sports of Hainan Province, the CAAC Central and Southern Regional Administration, the Hainan Maritime Safety Administration and other relevant competent departments.

Article 10 Imported vessels subject to "zero-tariff" should operate domestic or foreign routes that depart from or stop over at Hainan Free Trade Port. Specifically, those operating domestic trade routes must depart from or stop over at Hainan Free Trade Port for at least six voyages each year; those operating foreign trade routes must depart from or stop over at Hainan Free Trade Port for at least one voyage each year.

Imported vessels and yachts subject to "zero-tariff" should be installed with AIS and autonomous satellite positioning terminals as required before obtaining the nationality and statutory yachts certificates issued by the maritime departments and vessel inspection institutions should push the relevant information to the Hainan Provincial Social Management Information-based Platform within two working days after completing the inspection.

Article 11 Imported yachts subject to "zero-tariff" should sail in the water area under the jurisdiction of Hainan Province.

Article 12 Imported vehicles subject to "zero-tariff" may engage in passenger or cargo transportation to and from the mainland and at least the departure place or the destination must be within the Hainan Free Trade Port, and the accumulated time of stay in the mainland should not exceed 120 days each year (calculated based on natural days, and not counting the number of times). Passenger and cargo transportation vehicles that operate "point-to-point" transportation from Hainan Free Trade Port to the mainland or that return to Hainan Free Trade Port immediately upon arrival at their destination in the mainland are not subject to the said limit of number of days.

"Point-to-point" and "returning immediately after arriving" refer to a mode of passenger or cargo transportation from Hainan Free Trade Port to the mainland under which the stopping locations and driving routes are relatively fixed, and under which vehicles return immediately after loading or unloading passengers or cargo. Enterprises that use imported vehicles subject to "zero-tariff" for such mode of transportation should submit the relevant vehicle information to the Hainan Provincial Transportation Department for record-filing.

The Hainan Provincial Transportation Department should share the information of passenger and cargo transportation vehicles engaged in "point-to-point" and "returning immediately after arriving" transportation from Hainan Free Trade Port to the mainland with the Haikou Customs, the Hainan Provincial Tax Service of State Taxation Administration and the Hainan Provincial Social Management Information-based Platform via the provincial government information sharing and exchange platform.

Article 13 Imported aircrafts subject to "zero-tariff" should operate domestic or foreign routes that depart from or stop at Hainan Free Trade Port. Aircraft enterprises must take Hainan Free Trade Port as their main operation base. The CAAC Central and Southern Regional Administration is responsible for the specific determination of the routes operated by and "main operation base" of imported aircrafts subject to "zero-tariff" in accordance with relevant provisions of the state.

Article 14 Gliders and hang gliders, balloons, dirigibles and other nonpowered aircrafts, motor cruise ships, motor excursion boats and motor ferry-boats, inflatable yachts for pleasure or sports, inflatable rowing boats, canoes, and sailing boats should only be used within Hainan Province.

Chapter V Supervision and Administration

Article 15 The Hainan Provincial Transportation Department should closely follow the AIS data of and the positioning data of autonomous satellite positioning terminals of vessels and yachts in real time via the Hainan Provincial Social Management Information-based Platform and monitor the navigation information of vessels and yachts and the time of their entry into, and exit from the island in real time.

If vessels and yachts subject to "zero-tariff" are found to be used in violation of provisions, the Hainan Provincial Transportation Department should push the violations and the start and end dates concerned to the Haikou Customs, the Hainan Provincial Tax Service of State Taxation Administration, the Hainan Maritime Safety Administration and other departments in a timely manner via the provincial government information sharing and exchange platform.

Article 16 The time that imported vehicles subject to "zero-tariff" enter and leave the island and the number of days of their stay outside the island should be subject to Internet-based collection, analysis and screening by the Hainan Provincial Transportation Department via the Hainan Provincial Social Management Information-based Platform and the Qiongzhou Strait Ferry Online Ticketing System. Reminder notifications should be sent to owners of vehicles that are about to stay outside the island for more than the number of days specified by the Measures.

If it is found that imported vehicles subject to "zero-tariff" have stayed out of the island for more than the number of days specified in the Measures or have other forms of violation of the provisions herein, the Hainan Provincial Transportation Department should push, in a timely manner, the violations and the start and end dates concerned to the Haikou Customs, the Hainan Provincial Tax Service of State Taxation Administration and other departments via the provincial government information sharing and exchange platform.

Article 17 The CAAC Central and Southern Regional Administration should take the lead in verifying the use of imported "zero-tariff" aircrafts by airlines. Subject to the relevant provisions on information security management of the air traffic control operation system, the CAAC Central and Southern Regional Administration should cooperate with the Haikou Customs in the provision of status verification information of imported aircrafts subject to "zero-tariff".

If aircrafts subject to "zero-tariff" are found to be used in violation of provisions herein, the CAAC Central and Southern Regional Administration should take the lead in pushing the violations and the start and end dates concerned to the Haikou Customs, the Hainan Provincial Tax Service of State Taxation Administration and other departments in a timely manner via the provincial government information sharing and exchange platform.

Article 18 The Department of Tourism, Culture, Radio, Television and Sports of Hainan Province should monitor the use of imported gliders and hang gliders, balloons, dirigibles and other nonpowered aircrafts, inflatable yachts for pleasure or sports, inflatable rowing boats, canoes, and sailing boats owned by tourism, culture and sports enterprises in the province that meet the conditions for enjoying the policy or may entrust relevant industry associations to do so. If the said vehicles and yachts are found to be used in violation of provisions herein, the Department of Tourism, Culture, Radio, Television and Sports of Hainan Province should push the violations and the start and end dates concerned to the Haikou Customs, the Hainan Provincial Tax Service of State Taxation Administration and other departments in a timely manner via the provincial government information sharing and exchange platform.

Article 19 All competent industrial departments should conduct normalized supervision and inspection of imported vehicles and yachts subject to "zero-tariff" through "Dual Random and One Publication" and other in-process and pot-event supervision measures and promptly inform the Haikou Customs and the Hainan Provincial Tax Service of State Taxation Administration of any abnormalities found by them.

Article 20 All competent industrial departments should collect information through the Hainan Provincial Social Management Information-based Platform, share data through the provincial government information sharing and exchange platform, conduct all-day supervision of imported vehicles and yachts subject to "zero-tariff", timely discover risks and push early warning information to the relevant competent departments for disposal.

Article 21 The Haikou Customs should regulate imported vehicles and yachts subject to "zero-tariff" in accordance with relevant laws and regulations.

Article 22 If imported vehicles and yachts subject to "zero-tariff" need to be transferred due to corporate bankruptcy or other reasons, customs approval should be obtained and relevant procedures should be completed before the transfer. If they are transferred to subjects that do not meet the conditions for enjoying the policy, import-related taxes should be paid in accordance with provisions. The transfer of imported vehicles and yachts subject to "zero-tariff" should be subject to domestic value-added tax and consumption tax according to regulations.

Article 23 If vehicles and yachts subject to "zero-tariff" are lost, scrapped or seized or fined for some reason, the enterprises owning them should timely explain the situation to the competent departments for their original registration, the Haikou Customs and the Hainan Provincial Tax Service of State Taxation Administration. If the relevant competent departments discover the relevant situation, they should promptly inform the Haikou Customs and the Hainan Provincial Tax Service of State Taxation Administration.

Chapter VI Legal Liability

Article 24 Smuggling acts that evade customs supervision, evade tax payables, or evade prohibitive or restrictive management of entry and exit by the state as well as acts in violation of customs supervision regulations should be punished by the Haikou Customs and other departments in accordance with the Customs Law of the People's Republic of China, the Implementing Regulations of the Customs of the People's Republic of China on Administrative Penalties and other laws and regulations, and should be criminally prosecuted in accordance with the law if a crime is constituted.

Article 25 If domestic taxes are not paid according to provisions for transfer or other acts, the Hainan Provincial Tax Service of State Taxation Administration should deal with the case in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection and other laws and regulations.

Article 26 In case of violations of the Measures, the enterprises concerned may lose their qualification for importing vehicles and yachts subject to "zero-tariff" during the validity of the Measures depending on the severity of the violations, and the relevant competent departments should deal with the cases in accordance with relevant laws and regulations and inform the Haikou Customs and the Hainan Provincial Tax Service of State Taxation Administration of the list of enterprises that cease to enjoy the policy and the cease dates.

Article 27 If imported vehicles and yachts subject to "zero-tariff" fail to be registered within the specified time limit, or explanations are not timely made to the relevant competent departments when imported vehicles and yachts subject to "zero-tariff" are lost, scrapped or detained or fined for some reason, , the relevant competent departments should handle the cases according to laws and regulations.

Article 28 In case of a violation of Paragraph 1 of Article 5 of the Circular of the Ministry of Finance, the General Administration of Customs and the State Taxation Administration on Hainan Free Trade Port’s "Zero-tariff" Policy for Vehicles and Yachts (Cai Guan Shui [2020] No.54), the enterprise concerned should pay the relevant import taxes in accordance with relevant provisions.

Article 29 The Hainan Development and Reform Commission, the Hainan Provincial Transportation Department, the Department of Tourism, Culture, Radio, Television and Sports of Hainan Province, the Hainan Provincial Public Security Department, the Hainan Provincial Administration for Market Regulation, the Haikou Customs, the Hainan Provincial Tax Service of State Taxation Administration, the CAAC Central and Southern Regional Administration, the Hainan Maritime Safety Administration and other relevant departments should establish a joint punishment mechanism, strengthen joint prevention and control, and crack down on violations of laws and regulations in a timely and effective manner.

Chapter VII Supplementary Provisions

Article 30 Specific issues in the implementation of the Measures should be interpreted by the Hainan Provincial Transportation Department, the Department of Tourism, Culture, Radio, Television and Sports of Hainan Province, the Hainan Provincial Administration for Market Regulation, the CAAC Central and Southern Regional Administration and other competent departments in concert with the Department of Finance of Hainan Province, the Haikou Customs, the Hainan Provincial Tax Service of State Taxation Administration, the Hainan Maritime Safety Administration and other departments.

Article 31 The Measures shall come into force as of December 30, 2020.



WeChat
X

    Contact Us

  • Office of the Hainan Free Trade Port Working CommitteeNo. 69 Guoxing Avenue, Meilan District, Haikou City, Hainan Province, 570203, China

  • hnshgb_xchch@sina.com

Home  >  Policies  >  Transportation

Measures for the Administration of Vehicles and Yachts Entitled to the "Zero-tariff" Policy of Hainan Free Trade Port (for Trial Implementation)

  

(All information in this document is authentic in Chinese. English is provided for reference only. In case of any discrepancy, the Chinese version shall prevail.)

Chapter I General Provisions

Article 1 The Measures are formulated in accordance with the Circular of the Ministry of Finance, the General Administration of Customs and the State Taxation Administration on Hainan Free Trade Port’s "Zero-tariff" Policy for Vehicles and Yachts (Cai Guan Shui [2020] No.54) in order to implement the Overall Plan for the Construction of Hainan Free Trade Port and effectively manage vehicles and yachts subject to "zero-tariff" imported by Hainan Free Trade Port.

Article 2 All competent industrial departments and regulatory departments should share information and refine processes in accordance with the division of responsibilities, and jointly manage vehicles and yachts subject to "zero-tariff" (exempt from import duties, import value-added tax and consumption tax, hereinafter the same).

The Hainan Provincial Transportation Department, as the provincial coordinating department for the management of vehicles and yachts subject to "zero-tariff", is responsible for the unified coordination of the contacts and cooperation among all relevant departments in the province to form a joint management force.

Article 3 The Big Data Administration of Hainan Province is responsible for improving the information collection and sharing mechanism, preparing an information sharing catalog, timely collecting relevant data and information of all competent industrial departments to the Hainan provincial big data public service platform, share such data and information with all competent industrial departments and Hainan Provincial Social Management Information-based Platform via the provincial government information sharing and exchange platform, and push relevant data in real time to the relevant information systems of the Haikou Customs, the Hainan Provincial Tax Service of State Taxation Administration and other departments according to regulatory needs.

Chapter II Import Subject

Article 4 Before the whole island of Hainan enters into independent customs operation, enterprises registered in Hainan Free Trade Port as independent legal person entities and engaged in transportation and tourism (in case of aviation enterprises, Hainan Free Trade Port should be their main operation base, hereinafter referred to as "import enterprises") may import vehicles and yachts subject to "zero-tariff" according to the policy and use them for transportation and tourism.

Article 5 When enterprises make declarations through the “single window” for international trade, the Hainan Provincial Transportation Department should examine the declarations according to provisions herein and duties in concert with the Department of Tourism, Culture, Radio, Television and Sports of Hainan Province, the Hainan Provincial Administration for Market Regulation, the Central and Southern Regional Administration of the Civil Aviation Administration of China (CAAC), the Department of Finance of Hainan Province, the Haikou Customs, the Hainan Provincial Tax Service of State Taxation Administration, the Hainan Maritime Safety Administration and other departments and by reference to the transportation and tourism-related items in the catalogue of industries encouraged by the Hainan Free Trade Port. Enterprises passing the examination will be automatically included in the list of enterprises enjoying the policy. The Haikou Customs will handle custom clearance procedures for import based on such list. Before the official operation of the related functions of the “single window” for international trade, the Hainan Provincial Transportation Department should consolidate the list of enterprises that meet the conditions for enjoying the policy and notify the Haikou Customs and the Hainan Provincial Tax Service of State Taxation Administration.

If an enterprise in the list undergoes division, merger, or renaming, the competent department should timely confirm whether it continues to meet the conditions for enjoying the policy in accordance with the procedures prescribed by the Measures, and adjust the list, and push the relevant confirmation result to the Haikou Customs and the Hainan Provincial Tax Service of State Taxation Administration via the “single window” for international trade. If the competent department confirms that the enterprise does not meet the policy conditions, the competent department should inform it of its no further entitlement to the policy.

Chapter III Registration

Article 6 After importing vehicles and yachts subject to "zero-tariff", enterprises that meet the policy conditions should go to registration procedures with the Hainan Provincial Transportation Department, the Department of Tourism, Culture, Radio, Television and Sports of Hainan Province, the Hainan Provincial Public Security Department, the Hainan Maritime Safety Administration and other competent industrial departments.

Article 7 When competent departments approve and issue the certificate of ownership of vehicles and yachts subject to "zero-tariff", they should mark "zero-tariff" on the relevant system or certificate, and indicate regulatory requirements in accordance with relevant policies,regulations and industrial regulatory provisions.

Article 8 After tourism, culture and sports enterprises that meet the policy requirements import gliders and hang gliders, balloons, dirigibles and other nonpowered aircrafts, inflatable yachts for pleasure or sports, inflatable rowing boats, canoes, and sailing boats, they should report to the local competent departments for tourism, culture and sports within seven working days.

Chapter IV Use and Operation

Article 9 Imported vehicles and yachts subject to "zero-tariff" should only be used for operation by import enterprises and be subject to the regulation by the Haikou Customs and the Hainan Provincial Transportation Department, the Department of Tourism, Culture, Radio, Television and Sports of Hainan Province, the CAAC Central and Southern Regional Administration, the Hainan Maritime Safety Administration and other relevant competent departments.

Article 10 Imported vessels subject to "zero-tariff" should operate domestic or foreign routes that depart from or stop over at Hainan Free Trade Port. Specifically, those operating domestic trade routes must depart from or stop over at Hainan Free Trade Port for at least six voyages each year; those operating foreign trade routes must depart from or stop over at Hainan Free Trade Port for at least one voyage each year.

Imported vessels and yachts subject to "zero-tariff" should be installed with AIS and autonomous satellite positioning terminals as required before obtaining the nationality and statutory yachts certificates issued by the maritime departments and vessel inspection institutions should push the relevant information to the Hainan Provincial Social Management Information-based Platform within two working days after completing the inspection.

Article 11 Imported yachts subject to "zero-tariff" should sail in the water area under the jurisdiction of Hainan Province.

Article 12 Imported vehicles subject to "zero-tariff" may engage in passenger or cargo transportation to and from the mainland and at least the departure place or the destination must be within the Hainan Free Trade Port, and the accumulated time of stay in the mainland should not exceed 120 days each year (calculated based on natural days, and not counting the number of times). Passenger and cargo transportation vehicles that operate "point-to-point" transportation from Hainan Free Trade Port to the mainland or that return to Hainan Free Trade Port immediately upon arrival at their destination in the mainland are not subject to the said limit of number of days.

"Point-to-point" and "returning immediately after arriving" refer to a mode of passenger or cargo transportation from Hainan Free Trade Port to the mainland under which the stopping locations and driving routes are relatively fixed, and under which vehicles return immediately after loading or unloading passengers or cargo. Enterprises that use imported vehicles subject to "zero-tariff" for such mode of transportation should submit the relevant vehicle information to the Hainan Provincial Transportation Department for record-filing.

The Hainan Provincial Transportation Department should share the information of passenger and cargo transportation vehicles engaged in "point-to-point" and "returning immediately after arriving" transportation from Hainan Free Trade Port to the mainland with the Haikou Customs, the Hainan Provincial Tax Service of State Taxation Administration and the Hainan Provincial Social Management Information-based Platform via the provincial government information sharing and exchange platform.

Article 13 Imported aircrafts subject to "zero-tariff" should operate domestic or foreign routes that depart from or stop at Hainan Free Trade Port. Aircraft enterprises must take Hainan Free Trade Port as their main operation base. The CAAC Central and Southern Regional Administration is responsible for the specific determination of the routes operated by and "main operation base" of imported aircrafts subject to "zero-tariff" in accordance with relevant provisions of the state.

Article 14 Gliders and hang gliders, balloons, dirigibles and other nonpowered aircrafts, motor cruise ships, motor excursion boats and motor ferry-boats, inflatable yachts for pleasure or sports, inflatable rowing boats, canoes, and sailing boats should only be used within Hainan Province.

Chapter V Supervision and Administration

Article 15 The Hainan Provincial Transportation Department should closely follow the AIS data of and the positioning data of autonomous satellite positioning terminals of vessels and yachts in real time via the Hainan Provincial Social Management Information-based Platform and monitor the navigation information of vessels and yachts and the time of their entry into, and exit from the island in real time.

If vessels and yachts subject to "zero-tariff" are found to be used in violation of provisions, the Hainan Provincial Transportation Department should push the violations and the start and end dates concerned to the Haikou Customs, the Hainan Provincial Tax Service of State Taxation Administration, the Hainan Maritime Safety Administration and other departments in a timely manner via the provincial government information sharing and exchange platform.

Article 16 The time that imported vehicles subject to "zero-tariff" enter and leave the island and the number of days of their stay outside the island should be subject to Internet-based collection, analysis and screening by the Hainan Provincial Transportation Department via the Hainan Provincial Social Management Information-based Platform and the Qiongzhou Strait Ferry Online Ticketing System. Reminder notifications should be sent to owners of vehicles that are about to stay outside the island for more than the number of days specified by the Measures.

If it is found that imported vehicles subject to "zero-tariff" have stayed out of the island for more than the number of days specified in the Measures or have other forms of violation of the provisions herein, the Hainan Provincial Transportation Department should push, in a timely manner, the violations and the start and end dates concerned to the Haikou Customs, the Hainan Provincial Tax Service of State Taxation Administration and other departments via the provincial government information sharing and exchange platform.

Article 17 The CAAC Central and Southern Regional Administration should take the lead in verifying the use of imported "zero-tariff" aircrafts by airlines. Subject to the relevant provisions on information security management of the air traffic control operation system, the CAAC Central and Southern Regional Administration should cooperate with the Haikou Customs in the provision of status verification information of imported aircrafts subject to "zero-tariff".

If aircrafts subject to "zero-tariff" are found to be used in violation of provisions herein, the CAAC Central and Southern Regional Administration should take the lead in pushing the violations and the start and end dates concerned to the Haikou Customs, the Hainan Provincial Tax Service of State Taxation Administration and other departments in a timely manner via the provincial government information sharing and exchange platform.

Article 18 The Department of Tourism, Culture, Radio, Television and Sports of Hainan Province should monitor the use of imported gliders and hang gliders, balloons, dirigibles and other nonpowered aircrafts, inflatable yachts for pleasure or sports, inflatable rowing boats, canoes, and sailing boats owned by tourism, culture and sports enterprises in the province that meet the conditions for enjoying the policy or may entrust relevant industry associations to do so. If the said vehicles and yachts are found to be used in violation of provisions herein, the Department of Tourism, Culture, Radio, Television and Sports of Hainan Province should push the violations and the start and end dates concerned to the Haikou Customs, the Hainan Provincial Tax Service of State Taxation Administration and other departments in a timely manner via the provincial government information sharing and exchange platform.

Article 19 All competent industrial departments should conduct normalized supervision and inspection of imported vehicles and yachts subject to "zero-tariff" through "Dual Random and One Publication" and other in-process and pot-event supervision measures and promptly inform the Haikou Customs and the Hainan Provincial Tax Service of State Taxation Administration of any abnormalities found by them.

Article 20 All competent industrial departments should collect information through the Hainan Provincial Social Management Information-based Platform, share data through the provincial government information sharing and exchange platform, conduct all-day supervision of imported vehicles and yachts subject to "zero-tariff", timely discover risks and push early warning information to the relevant competent departments for disposal.

Article 21 The Haikou Customs should regulate imported vehicles and yachts subject to "zero-tariff" in accordance with relevant laws and regulations.

Article 22 If imported vehicles and yachts subject to "zero-tariff" need to be transferred due to corporate bankruptcy or other reasons, customs approval should be obtained and relevant procedures should be completed before the transfer. If they are transferred to subjects that do not meet the conditions for enjoying the policy, import-related taxes should be paid in accordance with provisions. The transfer of imported vehicles and yachts subject to "zero-tariff" should be subject to domestic value-added tax and consumption tax according to regulations.

Article 23 If vehicles and yachts subject to "zero-tariff" are lost, scrapped or seized or fined for some reason, the enterprises owning them should timely explain the situation to the competent departments for their original registration, the Haikou Customs and the Hainan Provincial Tax Service of State Taxation Administration. If the relevant competent departments discover the relevant situation, they should promptly inform the Haikou Customs and the Hainan Provincial Tax Service of State Taxation Administration.

Chapter VI Legal Liability

Article 24 Smuggling acts that evade customs supervision, evade tax payables, or evade prohibitive or restrictive management of entry and exit by the state as well as acts in violation of customs supervision regulations should be punished by the Haikou Customs and other departments in accordance with the Customs Law of the People's Republic of China, the Implementing Regulations of the Customs of the People's Republic of China on Administrative Penalties and other laws and regulations, and should be criminally prosecuted in accordance with the law if a crime is constituted.

Article 25 If domestic taxes are not paid according to provisions for transfer or other acts, the Hainan Provincial Tax Service of State Taxation Administration should deal with the case in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection and other laws and regulations.

Article 26 In case of violations of the Measures, the enterprises concerned may lose their qualification for importing vehicles and yachts subject to "zero-tariff" during the validity of the Measures depending on the severity of the violations, and the relevant competent departments should deal with the cases in accordance with relevant laws and regulations and inform the Haikou Customs and the Hainan Provincial Tax Service of State Taxation Administration of the list of enterprises that cease to enjoy the policy and the cease dates.

Article 27 If imported vehicles and yachts subject to "zero-tariff" fail to be registered within the specified time limit, or explanations are not timely made to the relevant competent departments when imported vehicles and yachts subject to "zero-tariff" are lost, scrapped or detained or fined for some reason, , the relevant competent departments should handle the cases according to laws and regulations.

Article 28 In case of a violation of Paragraph 1 of Article 5 of the Circular of the Ministry of Finance, the General Administration of Customs and the State Taxation Administration on Hainan Free Trade Port’s "Zero-tariff" Policy for Vehicles and Yachts (Cai Guan Shui [2020] No.54), the enterprise concerned should pay the relevant import taxes in accordance with relevant provisions.

Article 29 The Hainan Development and Reform Commission, the Hainan Provincial Transportation Department, the Department of Tourism, Culture, Radio, Television and Sports of Hainan Province, the Hainan Provincial Public Security Department, the Hainan Provincial Administration for Market Regulation, the Haikou Customs, the Hainan Provincial Tax Service of State Taxation Administration, the CAAC Central and Southern Regional Administration, the Hainan Maritime Safety Administration and other relevant departments should establish a joint punishment mechanism, strengthen joint prevention and control, and crack down on violations of laws and regulations in a timely and effective manner.

Chapter VII Supplementary Provisions

Article 30 Specific issues in the implementation of the Measures should be interpreted by the Hainan Provincial Transportation Department, the Department of Tourism, Culture, Radio, Television and Sports of Hainan Province, the Hainan Provincial Administration for Market Regulation, the CAAC Central and Southern Regional Administration and other competent departments in concert with the Department of Finance of Hainan Province, the Haikou Customs, the Hainan Provincial Tax Service of State Taxation Administration, the Hainan Maritime Safety Administration and other departments.

Article 31 The Measures shall come into force as of December 30, 2020.