As Hainan prepares for its island‑wide closed‑customs operation on 18 December 2025, new policies clarify how transport vehicles and yachts can qualify for zero‑tariff (零关税) treatment. The opportunity is significant, but so are the compliance risks for companies that misunderstand the policy or assume it applies broadly.

Below is what businesses must understand before importing.

1. Zero‑tariff treatment applies only to a narrow category of companies and goods

Under the rules, zero‑tariff benefits apply only to:

transport enterprises (交通运输企业) and

tourism enterprises (旅游业企业)

that are:

registered in the Hainan Free Trade Port,

independent legal entities, and

in the case of airlines, using Hainan FTP as their main operating base.

These enterprises may import operational:

ships

aircraft

vehicles

yachts

for use in transport or tourism without paying import duty, import‑stage VAT, or consumption tax. Other enterprises are generally not eligible.

2. Eligibility is not automatic: your enterprise must be on the approved list

A joint working group made up of:

Hainan Transport Bureau

Hainan Culture & Tourism Department

Market Regulation Administration

Maritime authorities

Civil Aviation Central & Southern Bureau

Hainan Provincial Finance Department

Haikou Customs

Hainan Provincial Tax Bureau

will determine which companies qualify. This list is based on the Encouraged Industry Catalogue and is dynamically adjusted. If your enterprise is not on this list, you cannot claim zero‑tariff treatment.

3. Only the items on the Positive List (正面清单) can be imported tax‑free

The transport vehicles and yachts eligible for zero‑tariff treatment are governed by a Positive List, jointly issued by:

Ministry of Finance

General Administration of Customs

State Taxation Administration

This list is also dynamically adjusted. Models, types, or specifications may be added or removed, so companies must verify the exact model/type of each vehicle, aircraft, ship, or yacht before committing to procurement.

4. The rules become enforceable on 18 December 2025

From 18 December 2025, Hainan enters full Free Trade Port mode under closed‑customs operations. That means:

zero‑tariff claims will be subject to customs supervision and verification

enterprise eligibility will be checked against the approved list

Customs will enforce the Positive List

If zero‑tariff imports are used outside permitted scope (for example, outside the FTP or by non‑eligible businesses), customs law provides for recovery of duties and taxes. Misuse can also lead to penalties or delayed clearance.

5. Why this matters for businesses

For companies operating in transport, aviation, ports, logistics, or tourism, the savings can be substantial:

0% duty

0% import‑stage VAT

0% consumption tax (especially significant for vehicles and yachts)

But the conditions are strict:

enterprise eligibility

correct operational use

item‑by‑item Positive List compliance

proper declaration (e.g., “zero‑tariff transport vehicles and yachts (零关税交通工具及游艇)”)

A single misclassification or unsupported claim could lead to recovery of taxes, fines, delayed release of imported equipment, or loss of eligibility going forward.

Bottom line: The opportunity is real, but so is the compliance risk

Companies considering importing aircraft, vessels, buses, coaches, or yachts into Hainan should:

1. Confirm eligibility as an approved enterprise.
2. Verify that the specific vehicle/aircraft/ship/yacht model is on the Positive List.
3. Ensure the equipment will be used strictly for transport or tourism operations in the Hainan Free Trade Port.
4. Prepare documentation early, especially before placing orders with manufacturers.
5. Monitor updates, since both the enterprise list and the Positive List are dynamic.

Zero‑Tariff Transport Vehicles & Yachts Compliance Checklist

1. Confirm enterprise eligibility: Your company must be registered in the Hainan Free Trade Port, hold independent legal‑person status, and be engaged in transport or tourism operations. Airlines must use Hainan FTP as their main operating base.
2. Verify sectoral licensing: Ensure you hold the required operating licence or registration from the relevant authority (transport, aviation, maritime, or tourism). Eligibility is determined jointly by multiple agencies and based on the Encouraged Industry Catalogue.
3. Check the Positive List (正面清单): Confirm that the exact model/type of ship, aircraft, vehicle, or yacht is included in the central government’s Positive List, jointly managed by the Ministry of Finance, General Administration of Customs, and State Taxation Administration. Items not on the list are subject to full duties and taxes.
4. Declare correctly at import: When filing customs declarations, apply for exemption of import duty, import‑stage VAT, and consumption tax under the zero‑tariff policy. Use the official classification categories provided by Customs (e.g., “零关税交通工具及游艇”).
5. Ensure compliant use after import: Imported vehicles, ships, aircraft, and yachts must be used for operational self‑use within the FTP and remain under customs supervision. Any change of purpose or diversion to non‑eligible use may trigger recovery of taxes and penalties.
6. Monitor dynamic lists: Both the list of eligible enterprises and the Positive List of goods are dynamically adjusted. Always check the latest published lists before placing purchase orders or importing.
7. Maintain compliance records: Keep complete documentation: company registration, eligibility approvals, operating licences, import paperwork, customs declarations, and exemption approvals. Be prepared for audit or review under customs supervision.
8. Prepare for post‑import supervision: Customs authorities may review usage to ensure compliance. Misuse or non‑compliance can lead to supplementary taxes, loss of exemption status, or penalties.

Bottom line

The zero‑tariff policy offers substantial savings, but only for enterprises and goods that meet strict conditions. Staying compliant means verifying eligibility, checking the Positive List, declaring correctly, and maintaining thorough records. Treat this checklist as a practical roadmap to safeguard your benefits under Hainan FTP’s closed‑customs regime.