海关总署财政部税务总局公告2023年第25号（关于增加海南离岛免税购物“担保即提”和“即购即提”提货方式的公告）

近日

海关总署、财政部、税务总局发布

关于增加海南离岛免税购物

“担保即提”和“即购即提”

提货方式的公告

公告全文如下

海关总署财政部税务总局公告2023年第25号（关于增加海南离岛免税购物“担保即提”和“即购即提”提货方式的公告）

Announcement on Adding “Pick-up upon Guarantee” and “Pick-up upon Purchase” as Pick-up Approaches for Offshore Duty-Free Products in Hainan(Announcement No. 25, 2023, issued by General Administration of Customs, Ministry of Finance and State Administration of Taxation)

为支持海南自由贸易港建设，进一步提升离岛旅客购物体验，现就增加海南离岛旅客免税购物提货方式公告如下：

 To support the construction of Hainan Free Trade Port and further enhance the shopping experience of island-bound tourists, the following announcement is made regarding the introduction of new delivery methods for departing Passengers purchasing duty-free goods from Hainan.

一、增加“担保即提”和“即购即提”提货方式

I. The introduction of the “Pick-up upon Guarantee” and “Pick-up upon Purchase” methods

离岛旅客凭有效身份证件或旅行证件和离岛信息在海南离岛免税商店（不含网上销售窗口）购买免税品时，除在机场、火车站、码头指定区域提货以及可选择邮寄送达或岛内居民返岛提取方式外，可对单价超过5万元（含）的免税品选择“担保即提”提货方式，可对单价不超过2万元（不含）且在本公告附件清单内的免税品选择“即购即提”提货方式。使用“担保即提”“即购即提”方式购买的离岛免税品属于消费者个人使用的最终商品，应一次性携带离岛，不得再次销售。

When purchasing duty-free goods in Hainan’s offshore duty-free shops (excluding online sales platforms) with valid identity documents or travel documents along with departing information，besides picking up at the designated areas at airports, railway stations, wharfs, via postal delivery or when local residents returning to the island，tourists who purchase duty-free goods with a unit price over 50,000 yuan (included) could choose to use the “Pick-up upon Guarantee” mode.The “Pick-up upon Purchase” mode is available for duty-free goods with a unit price less than 20,000 yuan (excluding) that are listed in the Annex of the announcement. It is important to note that duty-free goods purchased using these new pick-up methods are for personal use only and must be taken off the island in one go. Any reselling of these goods is strictly prohibited.

二、“担保即提”提货方式

II. “Pick-up upon Guarantee” option

（一）离岛旅客每次离岛前购买单价超过5万元（含）的免税品，可选择“担保即提”方式提货，离岛旅客除支付购物货款外，在向海关提交相当于进境物品进口税的担保后可现场提货。此方式下所购免税品不得在岛内使用。

(1) Tourists who purchase duty-free goods with a unit price over RMB 50,000 (inclusive) can choose to use the “Pick-up upon Guarantee” mode for pick-up. After providing a guaranteed equivalent to the import tax of the purchased items and paying for the goods, tourists can pick up their duty-free items on the spot. It’s important to note that goods purchased using this mode cannot be used on the island.

（二）旅客离岛时需要对所购商品退还担保的，应当由本人主动向海关申请验核尚未启用或消费的免税品，并提交免税品购物凭证和本人有效身份证件或旅行证件。经海关验核，对旅客交验的免税品与购物信息相符的，海关在购物凭证上确认签章。

(2) For tourists to get their guarantee reimbursed for the purchased items when leaving the island, they must apply to customs and have their purchased items checked. They will need to provide their duty-free shopping vouchers, valid identification or travel documents, and ensure that the duty-free items are not yet in use or consumed. Customs will stamp and confirm the purchase  information on the shopping vouchers.

（三）有下列情形之一的，海关不予办理离岛旅客验核签章手续：

(3) The customs will not process the verification if any of the following situations occur:

1.离岛旅客交验免税品已经启用或已经消费的；

1. The duty-free items have been used or consumed by the tourist;

2.离岛旅客交验免税品与购物凭证所列不符的；

2. The duty-free items submitted for verification do not match the shopping vouchers.

3.购物人员信息与交验离岛旅客本人信息不符的。

3. The shopping information and the tourist’s personal information do not match.

（四）经海关实物验核通过且购物旅客本人已实际离岛的，海关退还担保。对于购物旅客本人自购物之日起超过30天未离岛、未主动向海关申请验核免税品或未通过验核的，相关担保直接转为税款。

(4) After physical verification by the customs and confirmation of the departure of the purchasing tourist, the guarantee deposit will be refunded. However, if the purchasing tourist does not leave the island within 30 days after the purchase or does not apply for verification of the duty-free goods or fails the verification, the relevant deposit will be directly converted into tax.

三、“即购即提”提货方式

III. “Pick-up upon Purchase” option

离岛旅客每次离岛前购买本公告附件清单所列免税品时，对于单价不超过2万元（不含）的免税品，可以按照每人每类免税品限购数量的要求，选择“即购即提”方式提货。离岛旅客支付货款后可现场提货，离岛环节海关不验核实物。

When leaving the island, tourists can choose the“Pick-up upon Purchase” mode for duty-free goods listed below, provided that the price of each item does not exceed 20,000 yuan. They can purchase within the limit of each category per person and collect the goods immediately after paying. Customs at the island departure point will not conduct physical inspections of the goods.

四、相关法律责任

IV. Legal responsibilities

（一）离岛旅客使用上述两种方式提货，自购物之日起，离岛时间不得超过30天（含）；对于超过30天未离岛且无法说明正当理由的，三年内不得购买离岛免税品。对于构成走私行为或违反海关监管规定行为的，由海关依照有关规定予以处理，构成犯罪的，依法追究刑事责任。

(1) Tourists who use the above two methods to pick up their duty-free items must leave the island within 30 days of purchase (inclusive). Those who fail to leave the island within the stipulated time and cannot provide a valid reason will not be allowed to purchase duty-free items on the island for a period of three years. Those who engage in smuggling or violate customs supervision regulations will be dealt with by the customs according to relevant regulations. If such behaviour constitutes a crime, criminal responsibility shall be pursued in accordance with the law.

（二）对于离岛免税商店未按规定销售免税品的，由海关根据《中华人民共和国海关行政处罚实施条例》第二十六条、《中华人民共和国海关对免税商店及免税品监管办法》第二十八条相关规定予以处理。

(2) Customs will handle cases where duty-free shops on the island fail to sell duty-free goods in accordance with relevant regulations, in accordance with Article 26 of the “Regulations on Administrative Penalties for Customs of the People’s Republic of China” and Article 28 of the “Measures for the Supervision of Duty-Free Shops and Duty-Free Goods by the Customs of the People’s Republic of China.”

（三）对海南离岛旅客免税购物“担保即提”和“即购即提”方式的其他监管事项，按照海关总署公告2020年第79号（关于发布海南离岛旅客免税购物监管办法的公告）有关规定执行。

(3) Other regulatory matters related to the “Pick-up upon Guarantee” and “Pick-up upon Purchase” methods of duty-free shopping for Hainan Island tourists will be implemented in accordance with the Announcement No. 79 of 2020 issued by the General  Administration of Customs on the supervision of duty-free shopping for Hainan Island tourists.

本公告自2023年4月1日起执行。财政部、海关总署、税务总局公告2020年第33号（关于海南离岛旅客免税购物政策的公告）中其他规定继续执行。

This Announcement will be effective from April 1 , 2023. The provisions of the Announcement No. 33 of 2020 issued by the Ministry of Finance, the General Administration of Customs, and State Taxation Administration on the duty-free shopping policy for Hainan Island tourists will continue to be implemented.

特此公告。

This announcement is hereby made.

附件：允许“即购即提”方式提货的离岛免税商品清单

Annex: The list of duty-free goods entitled to the “Pick-up upon Purchase” mode.

海关总署 财政部 税务总局

2023年3月18日

General Administration of Customs

Ministry of Finance

State Administration of Taxation

March 18 , 2023

附件

Annex