11-对原产于海南或含进口料件加工增值超过30%的货物进入内地免征进口关税

Products originating from Hainan, including imported intermediary products whose added value exceeds 30 percent after domestic processing, are exempt from taxes when entering the rest of China.

对鼓励类产业企业生产的不含进口料件或者含进口料件在海南自由贸易港加工增值超过30%(含)的货物，经“二线”进入内地免征进口关税，照章征收进口环节增值税、消费税。