关于中国国际消费品博览会展期内销售的进口展品税收优惠政策的通知
Notice of the Ministry of Finance, the General Administration of Customs and the State Taxation Administration on the Favorable Taxation Policies for Import Exhibits Sold during the Exhibition Period of China International Consumer Products Expo
海南省财政厅，海口海关，国家税务总局海南省税务局，海南国际经济发展局：
为贯彻落实《海南自由贸易港建设总体方案》，经国务院同意，现将中国国际消费品博览会（以下称消博会）展期内销售的进口展品税收政策通知如下：
The Finance Department of Hainan Province, Haikou Customs, Hainan Taxation Bureau of State Taxation Administration, Hainan Provincial Bureau of International Economic Development,
To implement the Overall Plan for the Construction of Hainan Free Trade Port, with the approval from the State of Council, we hereby publish the following notice on the favorable taxation policies for import exhibits sold during the exhibition period of China International Consumer Products Expo (Hainan Expo):
一、全岛封关运作前，对消博会展期内销售的规定上限以内的进口展品免征进口关税、进口环节增值税和消费税。每个展商享受税收优惠政策的展品销售上限按附件规定执行。享受税收优惠政策的展品不包括国家禁止进口商品、濒危动植物及其产品、烟、酒和汽车。
I.Before the independent customs operations in Hainan Free Trade Port are initiated, the import exhibits not exceeding the specified upper limit sold during the exhibition period of Hainan Expoare exempt from import duties, import value-added taxes and consumption taxes. The favorable taxation policy for each exhibitor shall be implemented according to the stipulations specified in the attachment. The exhibits whose owners enjoy the favorable taxation policy do not include the import commodities forbidden by China, endangered animals and plants and their products, tobacco, alcoholic beverage and automobiles.
二、对展期内销售的超出附件规定数量或金额上限的展品，以及展期内未销售且在展期结束后又不退运出境的展品，按照国家有关规定照章征税。
II. Forexhibits sold during the exhibition period that exceed the upper quantity or amount limit specified in the attachment, the part exceeding the upper quantity or amount limit and the exhibits that are neither sold during the exhibition period nor transported out of China shall be taxed according to the relevant provisions of China.
三、参展企业名单及展期内销售的展品清单，由海南国际经济发展局或其指定单位向海口海关统一报送。
III. The exhibitor list and the list of exhibits for sale during the exhibition period shall be submitted to Haikou Customs by Hainan Provincial Bureau of International Economic Development or an organization designated by it.
四、本通知自印发之日起执行。
IV. The notice shall start to be implemented on the date of issuance.
财政部海关总署 税务总局
2021年4月26日
编辑：海南编辑
