Q：
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How should island residents pick up the duty-free goods they purchased before leaving the island?
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A：
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Island residents can choose to pick up the duty-free goods when they return to the island, but they have to provide their valid ID card and actual departure information. The off-island duty-free store shall deliver the duty-free goods after confirming that the identity of the goods taker and the trip information meet the requirements for picking up the goods.
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Q：
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Who are the island residents referring to?
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A：
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The island residents include Chinese citizens holding Hainan identity card, Hainan residence permit or social insurance card, as well as foreigners working and living in Hainan Province and holding residence permit.
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Q：
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What kinds of taxes can be exempted when off-island duty-free stores sell off-island duty-free goods?
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A：
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Tariff, import value-added tax and consumption tax can be exempted.
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Q：
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What should be done if the basic contents of the business entity of the off-island duty-free shop are changed?
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A：
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If the basic contents of the business entity of the off-island duty-free shop are changed, it shall report the relevant situation to the competent tax authority within the tax declaration period in next month.
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Q：
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What kind of invoice should an off-island duty-free shop issue when selling off-island duty-free goods?
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A：
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General VAT invoices shall be issued. Special VAT invoices are not allowed to issue.
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FAQ
