The General Administration of Customs (GAC) recently released the Announcement [2025] No. 158 and No. 159, officially promulgating the Interim Measures of the Customs of the People's Republic of China for the Administration of Tax Collection on Goods Eligible for Tariff Exemption upon Value-Added Processing in the Hainan Free Trade Port and the Measures of the Customs of the People's Republic of China for Regulation of the Hainan Free Trade Port (the "Measures"), both effective from the date of independent customs operation in the Hainan Free Trade Port (FTP).
The Measures specify that the Customs shall implement supervision and administration of the targets in three categories in accordance with the Measures, namely, "transport vehicles, cargo containers and other transportation equipment, and persons, goods, and articles entering and exiting between the Hainan FTP and countries or regions outside the customs territory of the People's Republic of China". To regulate the entry and exit between the Hainan FTP and overseas, the Measures stipulate that, for goods listed in the catalog of goods subject to import duties in the Hainan FTP, the customs shall levy import duties, import value-added tax, and consumption tax in accordance with the applicable regulations and laws. Where eligible entities import goods that are not included in the aforesaid catalog, the customs shall, pursuant to the relevant provisions, lawfully grant exemptions on import duties, import value-added tax, and consumption tax.