Announcement No. 82, 2010 of the General Administration of Customs of the P. R. China

[2010-12-28 15:34:43]


To regulate China Customs supervision over the tax refund for exit external passengers on their articles shopped in Hainan Province, relevant matters are hereby promulgated as follows:

1. Where satisfying all of the following conditions, any passengers coming from abroad may, upon their exit, undertake the tax refund formalities for articles they have shopped in Hainan Province:

(1) Having foreign citizenship or the citizenship of Hong Kong, Macao or Taiwan regions, and staying within Chinese mainland for at most 183 consecutive days;

(2) Spending at least CNY 800 on any tax-refunded articles at one designated tax-refunded shop within one day, and holding as per relevant regulations the Application Form for Tax Refund on Shopped Articles upon External Passenger Exit.

(3) The date of shopping tax-refunded articles is not more than 90 days up to the date of exit.

2. Where satisfying all tax-refund conditions, any passengers from abroad shall, upon their exit, actively make declarations to the Customs by presenting the Application Form for Tax Refund on Shopped Articles upon External Passenger Exit, their own valid identity cards, and tax-refunded articles.

3. After examining and verifying as errorless, the Customs may sign and seal the Application Form for Tax Refund on Shopped Articles upon External Passenger Exit for such passengers to go through tax refund formalities. After completing the tax refund formalities, the passengers concerned shall immediately exit by taking along all of their tax-refunded articles.

4. Under any of the following circumstances, the Customs may not conduct the signing and sealing formalities for tax refund on articles shopped by exit external passengers:

(1) There is inconsistency between the articles presented for inspection and those listed in the Application Form for Tax Refund on Shopped Articles upon External Passenger Exit.

(2) There is inconsistency among documents and/or certificates.

(3) Articles exceed the reasonable quantity or scope for personal use.

(4) There is nonconformity to the conditions specified by Article 1 of this Announcement.

(5) Any other circumstances are nonconforming to the tax refund regulations herein.

5. After inspected by the Customs, any tax-refunded articles shall still be under the Customs supervision prior to their actual exit.

6. No exit may be permitted where the tax-refunded articles shopped by external passengers fall into the exit-banned articles regulated by the P. R. China; and relevant exit permits (certificates) shall be presented to the Customs where, as per relevant governmental regulations, they are required for such tax-refunded articles to exit.

7. Customs supervision sites shall cover the designated area for Customs supervision over tax refund, which is within an airport permitted to conduct the tax refund services; and relevant setting standards shall conform to Customs supervision requirements.

8. Contents of this Announcement shall take effect as of January 1, 2011.

December 24, 2010



Source: ETCN