Joint Announcement No.19, 2016 on (Port Entry Tax-Free Shop Policies by MOF, MOFCOM, GACC, SAT & CNTA)

In order to facilitate domestic consumers to buy foreign products in China, the Ministries/Administrations hereto have decided to increase and restore port-based entry tax-free shops, with tax-free varieties expanded and tax-free purchasing amount increased. Upon State Council approval, relevant policies are hereby announced:

1. Port Entry Tax-Free Shop
Port Entry Tax-Free Shop refers to the business operation sites set in isolated areas of externally open airports, landway and waterway ports, permitted to sell commodities free from import duty/tax to inward passengers, and subject to franchising by the state.

2. Buyers and Conditions
The applicable buyers shall be the inward passengers before undertaking entry formalities at port. The purchase at such tax-free shops must meet the following conditions:

(1) The inward passengers shall purchase by presenting valid entry/exit certificates and proofs for taking public transit vehicles (optional).
(2) Valid entry/exit certificates refer to passport, Hong Kong/Macao-trip pass or Taiwan-trip pass.
(3) Proofs shall be provided for the purchase.

3. Taxes Exempted
The exempted taxes shall include import duty, import value-added tax and consumption tax.

4. Tax-free Commodities
The tax-free commodities shall be portable articles for personal consumption, as shown in Annex.

5. Tax-free Purchase Amount
On the basis of tax-free amount of RMB5,000 as the upper limit, the passengers may increase their tax-free purchase amount and may not exceed RMB8,000 in combination with their external tax-free purchase amount.

6. Purchase Procedure
After purchase at the entry tax-free shops, the inward passengers shall take commodities with them through customs clearance. In a port with both entry and exit tax-free shops, if an inward passenger deposits commodities at an exit tax-free shop and later pays and retrieves upon his/her entry, the passenger will be deemed to purchase at the entry tax-free shop.

This Announcement shall enter into force as of 18 February 2016.

Annex: List of Commodities Offered by Port Entry Tax-Free Shops(Omitted)


Ministry of Finance of China (MOF), Ministry of Commerce of China (MOFCOM), General Administration of Customs of China (GACC), State Administration of Taxation of China (SAT), China National Tourism Administration (CNTA)

February 18, 2016