(一)政策出台背景

    2020年6月，中共中央、国务院印发《海南自由贸易港建设总体方案》指出，2025年前实行部分进口商品零关税政策。

    (二)重要意义

    政策享惠企业涵盖加工制造、研发设计、文体旅游等行业，有助于降低企业生产成本，吸引人流、物流、资金流向海南集聚，夯实海南实体经济基础，推进自贸港建设，让企业切实享受自贸港红利。

    (三)主要内容

    2021年2月，财政部、海关总署、税务总局印发《关于海南自由贸易港自用生产设备“零关税”政策的通知》(财关税〔2021〕7号)，明确全岛封关运作前，对海南自由贸易港注册登记并具有独立法人资格的企业进口自用的生产设备，除法律法规明确不予免税外，免征进口关税、进口环节增值税和消费税。2022年2月，财政部、海关总署、税务总局印发《关于调整海南自由贸易港自用生产设备“零关税”政策的通知》(财关税〔2022〕4号)，新增列过山车等8项文体旅游业所需的生产设备，并将政策适用主体扩大至事业单位。

    (四)适用范围

    对在海南自贸港注册登记并具有独立法人资格的企业、事业单位生产自用。

    (五)常见问题解答

    1.适用的自用生产设备有哪些?

    答：①除法律法规和相关规定明确不予免税、国家规定禁止进口的商品，以及《海南自由贸易港“零关税”自用生产设备负面清单》所列设备外的生产设备，免征关税、进口环节增值税和消费税。②本政策所称生产设备，指基础设施建设、加工制造、研发设计、检测维修、物流仓储、医疗服务、文体旅游等生产经营活动所需的设备，包括《中华人民共和国进出口税则》第八十四、八十五和九十章中除家用电器及设备零件、部件、附件、元器件外的其他商品。

    2.转让“零关税”生产设备有什么规定?

    答：“零关税”生产设备限海南自由贸易港符合政策规定条件的企业在海南自贸港内自用，并接受海关监管。因企业破产等原因，确需转让的，转让前应征得海关同意并办理相关手续。其中，转让给不符合政策规定条件主体的，还应按规定补缴进口相关税款。转让“零关税”生产设备，照章征收国内环节增值税、消费税。

    (I) Background of the Policy

    In June 2020, the Communist Party of China Central Committee and the State Council issued the "Overall Plan for the Construction of Hainan Free Trade Port," which stated the implementation of a zero-tariff policy for some imported goods by 2025.

    (II) Significance

    The eligible enterprises in industries such as manufacturing, research and development, culture, and tourism, helping to reduce production costs and attract people, goods, and capital to gather in Hainan. This solidifies the foundation of Hainan's real economy, promotes the construction of the free trade port, and enables enterprises to truly enjoy the benefits of the free trade port.

    (III) Main Contents

    In February 2021, the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration issued the "Notice on the Zero Tariff Policy for Production Equipment for Own Use in Hainan Free Trade Port" (Cai Guan shui [2021] No. 7), which specifies that before the island’s Customs was completely closed, enterprises registered in Hainan Free Trade Port with independent legal person status can import production equipment for own use without paying import duties, value-added tax, and consumption tax, except for items explicitly not eligible for exemption as per laws and regulations. In February 2022, the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration issued the "Notice on Adjusting the Zero Tariff Policy for Production Equipment for Own Use in Hainan Free Trade Port" (Cai Guan shui [2022] No. 4), adding eight items of production equipment required for cultural and tourism industries such as roller coasters, and expanding the policy's application to include government-affiliated institutions.

    (IV) Scope of Application

    For enterprises and government-affiliated institutions registered in Hainan Free Trade Port and having independent legal personality to produce for own use.

    (V) FAQs

    1.Which production equipment for own use are eligible?

    Answer: ①Production equipment for own use, excluding items explicitly not eligible for exemption as per laws, regulations, and the Negative List of "Zero-tariff" Production Equipment for Own Use at Hainan Free Trade Port, are exempt from import duties, value-added tax, and consumption tax. ②The term "production equipment" in this policy refers to equipment required for production and operation activities such as infrastructure construction, manufacturing, research and development, testing and maintenance, logistics and warehousing, medical services, and culture and tourism, excluding household appliances and their parts, components, and accessories as specified in Chapters 84, 85, and 90 of the Customs Import and Export Tariff of the People's Republic of China.

    2. What are the regulations applicable to and requirements for  the transferring of "zero-tariff" production equipment?

    Answer: "Zero-tariff" production equipment is limited to own-use within Hainan Free Trade Port by enterprises that meet the policy requirements and are under customs supervision. In cases of bankruptcy or genuine need for transfer, approval from the customs and relevant procedures are required before the transfer. If the equipment is transferred to entities not meeting the policy requirements, the relevant import taxes must be paid as required. The transfer of "zero-tariff" production equipment is subject to domestic value-added tax and consumption tax as per regulations.