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Tapping on Business Opportunities Arising from Hainan's International

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A Glimpse of Hainan FTP – Tapping on business opportunities arising from Hainan’s International Duty-Free Economy for Consumer Markets Establishing an advanced and simplified low- As part of the overall FTP development plan, tax system is essential to the construction of Hainan aims to build an international tourism Hainan Free Trade Ports (FTPs), which is the consumption centre that embraces key driving force and foundation for attracting independent fiscal and taxation systems as talents and enterprises, as well as promoting well as fosters a free, convenient atmosphere the development of free trade. Compared with for investment and trade. Duty-free Singapore, Dubai and other international consumption, as an important channel to FTPs, Mainland China has a more complicated attract overseas consumption and upgrade taxation system with more tax categories. domestic consumption in the post-pandemic Therefore, the issuance of FTP tax policies era, is undoubtedly the focus under the being in line with international standards would arrangement of ‘Dual Circulation’. Since the underpin Hainan’s duty-free reform that issuance of the pilot policies in 2011, Hainan underlines the importance of ‘blazing a trail, has been relaxing its duty-free shopping making audacious attempts and embracing policies. In 2020, total sales of Hainan changes’. duty-free shops (including tax-included sales) were RMB 32.7 billion, increased by 127% YOY. The duty-free economy has become a new driving force behind Hainan's consumption growth. This article will provide a snapshot of the duty free economies and future market trends in Hainan, together with a high level comparison to duty-free business in other popular cities such as Hong Kong & Singapore. A Glimpse of Hainan FTP - Tapping on business opportunities arising from Hainan’s International Duty-Free Economy for Consumer Markets 1 There are four duty-free models in Hainan province, among which, the offshore duty-free model is currently the major channel for duty-free shopping Duty-free models Duty-free policies Key operators Hainan Free Trade Port (FTP) 45 specified categories of products are exempted from Import Customs Duties China Duty Free Group Co., Ltd. Airport duty-free (CD), VAT and Consumption Tax (CT); (CDFG) subject to license management Products in the positive list (pending) Duty-free shopping for consumed by Hainan residents are NA local residents exempt from import CD,VAT and CT Large duty-free shopping centres such as CDFG, Hainan Duty-free Offshore duty-free 45 specified categories of product are Co., Ltd. (Hainan DF) controlled by (For visitors leaving Hainan island but exempt from import CD, VAT and CT; CDFG, Shenzhen State-owned Duty not China) subject to license management Free Commodity (Group), Co., Ltd. (Shenzhen DF), Hainan Development Holdings Co., Ltd. (HDH), etc. 11%/8% VAT refund (excluding Designated departure tax refund restricted products 1) for foreigners shopping malls: Capital Outlets, and Hong Kong, Macao and Taiwan Departure tax refund Haikou Grand Shopping Centre, residents who live in mainland China Hainan Shengsheng International for not more than 183 consecutive Shopping Centre, etc. days Hong Kong (duty-free across the entire region) Airport duty-free No tariff, VAT and CT Shilla, CDFG, etc. Large duty-free shopping centres: No tariff, VAT and CT on general Harbour City, etc. Duty-free shopping for local import (excluding tobacco, spirits, Duty-free shops: fuel, etc.) no license restrictions DFS, etc. Small duty-free shopping stores: Sasa, etc. Singapore (traditional duty-free model) Airport duty-free No tariff, VAT and CT DFS and Shilla Refund of 7% Goods and Services City tax refund Tax (GST) (excluding tobacco and Mainly DFS alcohol, etc.) for foreigners 1 Excluding items prohibited or restricted from leaving the country, VAT-exempted items, and other items specified by the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration. A Glimpse of Hainan FTP - Tapping on business opportunities arising from Hainan’s International Duty-Free Economy for Consumer Markets 2 Compared with famous international FTPs, The degree of openness for duty-free duty-free shopping in Hainan has less consumptions after 2025 is yet to be coverage and more restrictions clarified There are mainly four duty-free models in According to the Master Plan of Hainan FTP, Hainan, including the traditional ‘airport after the independent operation of customs duty-free’, ‘duty-free shopping for local came into effect throughout the entire Hainan residents’ similar to Hong Kong, the unique island, goods (subject to the negative list) can ‘offshore duty-free’ in large shopping malls, be freely imported/exported and exempted and ‘departure tax refund’ similar to Singapore. from import duties; VAT, CT while other However, the restrictions on duty-free products turnover taxes will be consolidated into a new under the four models still far exceed those of tax, i.e. sales tax. That is to say, the sales tax Hong Kong and Singapore. Hainan should will still exist and it is not clear whether Hainan benchmark against famous international FTPs, will adopt the same duty-free model as Hong further relax restrictions on consumers and Kong, i.e. no tariff, VAT and CT on general product types, and convert the current positive imports (excluding tobacco, spirits, fuel, etc.) list management into negative list for purchases in Hong Kong (regardless management, i.e. all products that are not on whether the purchaser is resident or the list, by default, can be purchased duty-free. non-residents, domestic or overseas visitors, etc.). This will largely depend on the policy Offshore duty-free has become the main relaxation on consumers, product categories, channel for duty-free consumptions and is as well as the overall maturity of the regulatory also the key focus for Hainan’s future system. duty-free economy As mandated in the internal meeting of Department of Commerce of Hainan Province in January 2020, prior to the independent customs operation throughout the entire Hainan island in 2025, the duty-free shopping for local residents may be limited to routine consumer goods; at the same time, the scale of ‘departure tax refund’ is relatively small now and inbound tourists only account for about 2% of total tourist visits. Therefore, the offshore duty-free category which covers middle and high-end products remains as the main channel for duty-free consumptions. At present, under the new policies, the quota for annual purchase has been raised from RMB 30,000 to RMB 100,000, and there are no limits on the number of purchases. The formats of selling offshore duty-free products are also evolving. Although the duty-free shopping policies for local residents after Hainan has become a completely independent customs zone is still unclear, it is still anticipated that a prosperous Hainan‘s duty-free economy would emerge, especially with the promotion of ‘domestic circulation’ by the central government. A Glimpse of Hainan FTP - Tapping on business opportunities arising from Hainan’s International Duty-Free Economy for Consumer Markets 3 Competition between domestic and foreign players arises. Brand management is now the key focus for domestic operators New policies allowing more participation of Summary of Hainan duty-free shops and retail diversified entities, and promoting operators competition (CDFG related) (non-CDFG related) 2011 Implementation of offshore duty-free policies Since the implementation of the pilot offshore Haikou Meilan Airport Duty-Free Shop duty-free policy in 2011, CDFG has directly Operator: Hainan Duty Free 51% (Hainan Duty opened or controlled duty-free shops in Free is controlled by CDFG), HNA 49% airports and large shopping centres, including Haikou Meilan Airport Duty-Free Shop, CDF 2014 Sanya International Duty-Free Shopping Mall Haitang Bay. CDFG has occupied a Compex Phase I CDF Mall Haitang Bay Operator: CDFG dominant position in Hainan duty-free market, − and set out the market standard of integrating duty-free shops with shopping malls. At the 2019 Haikou Mova Plaza Duty-Free Shop end of June 2020, the Announcement on Operator: Hainan Duty Free controlled by CDFG Offshore Duty-Free Shopping Policies for Hainan tourists was released, according to Downtown Duty-Free Shop in Boao Qionghai which, business entities with qualifications for Operator: Hainan Duty Free controlled distribution of duty-free goods can participate by CDFG in the offshore duty-free operation in Hainan in accordance with the regulations, thereby 2020 Competition is encouraged under new encouraging moderate competition. So far, offshore duty-free policies operators including China Service Duty Free, Downtown Duty-Free Shop of China Service Hainan Duty-free, Shenzhen Duty Free have Duty-Free in Sanya entered Hainan. The addition of four more Operator: China Service Duty Free duty-free retail operators to the original one Downtown Duty-Free Shop of Hainan (CDFG) has gradually led to the emergence of Tourism Investment & Development in Sanya a new market structure. At present, eight Operator: Hainan Tourism Investment & duty-free retail operators (CDFG, Hainan Duty Development Free controlled by CDFG, CNSC, Shenzhen Duty Free, Zhuhai Duty Free, Wangfujing, Sanya Phoenix International Duty-Free Shop Hainan Tourism Investment & Development, Operator: CDFG and HDH) have been licensed in Hainan and are qualified to distribute duty-free goods. 2021 HDH Haikou Mova Plaza Duty-Free Shop
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