Article 9

The DFS shall go through the duty payment formality for centralized declarations at Customs every ten days, and pay the duty in the designated bank within five working days after Customs fills in the bill of the duty payment. If such fees are not paid within the prescribed time limit, Customs will charge the taxpayer the surcharge for overdue tax payment at the rate of five-ten thousandths by the day from the date on which the tax payment is expired until the date on which the contribution of duty is made.

The cutoff point for the surcharge for overdue tax payment is set at 50 Yuan.

Article 10

The duty-free goods purchased by the offshore passenger should be packaged and sealed and shipped to the APZ by the DFS in accordance with the supervising and managing requirement of Customs.

Before the offshore passenger picks up the goods, the DFS shall guarantee that external seals of the purchased goods are intact.

Article 11

After entering into the APZ, the offshore passenger shall handle the pick-up procedures for the purchased duty-free goods in the point of delivery set by the DFS. After verifying that the valid identity document, bill of lading and boarding pass provided by the offshore passenger are correct, then the DFS can deliver the corresponding duty-free items.

Article 12

The DFS shall register the electronic data information of the duty-free goods in accordance with the requirements of Customs before storage.

After the passenger picks up the duty-free goods, the DFS shall promptly transmit the electronic data related to the passenger, flight, and duty-free sales in compliance with the prescribed format to Customs.

Article 13

After picking up duty-free goods, due to a flight delay or cancellation or other reasons, if offshore passengers are required to leave the APZ, then they shall hand the duty-free goods over to the DFS (including the point of delivery), and pick them up again in the APZ when they actually leave the island by flight.

If the actual date of the offshore flight is not on the same date as the original offshore flight due to a flight delay or cancellation, the original date of the offshore flight will be regarded as the offshore date.

In case of emergency when handling the duty-free goods, the DFS shall report it to Customs on time.

Chapter 3: Legal Liability

Article 14

Under any of the following circumstances, the offshore passenger cannot enjoy the policy of the offshore duty-free shopping within three years.

(a) The passenger fails to carry out the provisions when leaving the island without the duty-free goods on them.

(b) The passenger provides the false identification document or offshore flight information.

(c) The passenger violates the other provisions.

Article 15

Any passenger, who smuggles or whose conduct breaks the supervision and management of Customs in violation of the provisional regulations, shall be punished by Customs according to the relevant regulations of Customs Law of the People's Republic of China and Enforcement Rules of the People's Republic of China on Customs Administrative Punishment; or have his criminal responsibilities investigated if the conduct constitutes a crime.

Chapter 4: Supplementary Provisions

Article 16

For the purposes of the provisional regulation, the following terms stipulate that:

The offshore passenger refers to domestic and foreign visitors, including residents of Hainan province aged 18 or above, taking the flight to leave the Hainan Island but not China.

The identity document refers to the domestic passenger's ID card, Hong Kong or Macau resident's entry and exit pass, Taiwanese mainland travel permit or foreign visitor's passport.

Article 17

Any act by which the DFS is suspended or terminated, or by which duty-free goods are imported, received, exhausted, sold, or cancelled after verification, shall be dealt with in accordance with the relevant regulations in force on the duty-free store and the duty-free goods.

Article 18

Interpretation of the provisional measures is vested in the General Administration of Customs.

Article 19 The provisional measures come into effect starting April 20, 2011.

Appendix: The quantity and scope of a single type an offshore passenger can purchase at one time

Type of duty-free goods	Quantity (piece)	Type of duty-free goods	Quantity (piece)
Jewelry	2	Woolen clothing	2
Crafts	2	Cotton textiles	2
Watches	2	Apparel	5
Perfumes	2	Shoes and caps	2
Cosmetics	5	Leather belts	2
Pens	5	Bag	2
Glasses (sunglasses)	2	Leather items	4
Silk scarves	2	Candy and sweets	5
Ties	2	Sports supplies	2

Note: An item of duty-free goods refers to one in a single and complete pack with an independent price. For a suit of duty-free goods, the actual number shall be calculated according to the goods contained inside the package.