See full translation of the new regulations below, courtesy of Hainan Provincial Bureau of International Economic Development.
新规定全文如下，由海南国际经济发展局提供。
Key details of the revised offshore duty free shopping policy
修订后的离岸免税购物政策的主要细节
1. The offshore tax-free policy refers to preferential tax policies for passengers who depart the island (excluding departing national borders) by plane, train or ship.
They can purchase within a limited value, limited quantity and limited varieties; pay at offshore duty free shops or approved online sales platforms; and collect the goods from designated areas of airports, railway stations and ports. The tax items under the offshore tax free policy include tariff, import value-added tax and consumption tax.
一、离岛免税政策是指对乘飞机、火车、轮船离岛（不包括离境）旅客实行限值、限量、限品种免进口税购物，在实施离岛免税政策的免税商店（以下称离岛免税店）内或经批准的网上销售窗口付款，在机场、火车站、港口码头指定区域提货离岛的税收优惠政策。离岛免税政策免税税种为关税、进口环节增值税和消费税。
2. The term passenger refers to domestic and foreign passengers (residents of Hainan included) who have reached the age of 16 and have purchased air tickets, train tickets or ship tickets to depart from Hainan and hold valid identity documents (resident identity cards for domestic passengers, travel documents by Hong Kong, Macao and Taiwan passengers, passports for foreign passengers), and leave Hainan Island but do not leave the country.
二、本公告所称旅客，是指年满16周岁，已购买离岛机票、火车票、船票，并持有效身份证件（国内旅客持居民身份证、港澳台旅客持旅行证件、国外旅客持护照），离开海南本岛但不离境的国内外旅客，包括海南省居民。
3. The amount of offshore tax-free shopping per person per year is RMB100,000, with no limits on the times of purchase. The types of tax free commodities and limit on the quantity of a single purchase are mentioned in the annex to this announcement.
For any value and quantity that exceeds the limits, import duties shall be levied in accordance with relevant regulations. Tax free purchase made by passengers who leave the island by plane, train or ship is recorded as one duty free shopping visit.
三、离岛旅客每年每人免税购物额度为10万元人民币，不限次数。免税商品种类及每次购买数量限制，按照本公告附件执行。超出免税限额、限量的部分，照章征收进境物品进口税。
旅客购物后乘飞机、火车、轮船离岛记为1次免税购物。
4. The offshore tax-free shops mentioned in this announcement refer to shops with the offshore tax-free selling qualification [licence] and operational franchise. Currently, they include:Haikou Meilan Airport duty free, Haikou Riyue Plaza, Qionghai Boao, and Sanya Haitangwan [CDF Mall].
Any business entity with the distribution qualification [i.e. licence] for duty free products can participate in duty free operations on Hainan Island in accordance with regulations.
四、本公告所称离岛免税店，是指具有实施离岛免税政策资格并实行特许经营的免税商店，目前包括：海口美兰机场免税店、海口日月广场免税店、琼海博鳌免税店、三亚海棠湾免税店。
具有免税品经销资格的经营主体可按规定参与海南离岛免税经营。
5. Within the limits and quantities specified by the state, passengers departing the island can purchase tax free goods at a duty free shop or an approved online sales platforms. Duty free shops shall deliver the goods according to passengers’ respective departure times. Passengers shall collect the goods in the designated areas of airports, railway stations and ports, together with their shopping vouchers, and take all goods with them to leave the island.
五、离岛旅客在国家规定的额度和数量范围内，在离岛免税店内或经批准的网上销售窗口购买免税商品，免税店根据旅客离岛时间运送货物，旅客凭购物凭证在机场、火车站、港口码头指定区域提货，并一次性随身携带离岛。
6. The tax free commodities purchased by passengers are regarded as final products for personal use by consumers and cannot be sold again in the domestic market.
六、已经购买的离岛免税商品属于消费者个人使用的最终商品，不得进入国内市场再次销售。
7. Individuals who resell, purchase for others or smuggle duty free commodities are regarded as violating the provisions of this announcement. Such actions shall be recorded in their credit records in accordance with laws and regulations, and they shall be prevented from making any off shore duty free purchase within a period of three years.Those engaged in smuggling or violating customs supervision regulations shall be held accountable by the customs authority in accordance with relevant provisions. If a crime is constituted, criminal responsibility shall be investigated according to law.
Travel agencies and transportation enterprises that assist in violating the offshore tax free policy and disrupt the market shall be subject to rectification according to sectoral administration.
Offshore duty free shops that violate relevant regulations shall be punished and held accountable by the customs authority in accordance with relevant laws and administrative regulations.
七、对违反本公告规定倒卖、代购、走私免税商品的个人，依法依规纳入信用记录，三年内不得购买离岛免税商品；对于构成走私行为或者违反海关监管规定行为的，由海关依照有关规定予以处理，构成犯罪的，依法追究刑事责任。
对协助违反离岛免税政策、扰乱市场秩序的旅行社、运输企业等，给予行业性综合整治。
离岛免税店违反相关规定销售免税品，由海关依照有关法律、行政法规给予处理、处罚。
8. The measures for the supervision of the offshore tax-free policy shall be separately promulgated by the General Administration of Customs.
The relevant VAT and consumption tax exemption policies applicable to the tax free goods sold in the offshore tax free shops shall be separately formulated by the Ministry of Taxation and the Ministry of Finance.
八、离岛免税政策监管办法由海关总署另行公布。
离岛免税店销售的免税商品适用的增值税、消费税免税政策，相关管理办法由税务总局商财政部另行制定。
9. This announcement will be implemented from July 1, 2020. Ministry of Finance Announcement No. 14 in 2011, No. 73 in 2012, No. 8 in 2015, No. 15 in 2016, No. 7 in 2017, and No. 158 of the Ministry of Finance, General Administration of Customs and General Administration of Taxation in 2018, No. 175 in 2018 shall be abolished at the same time.
九、本公告自2020年7月1日起执行。财政部公告2011年第14号、2012年第73号、2015年第8号、2016年第15号、2017年第7号，及财政部、海关总署、税务总局2018年公告第158号、2018年第175号同时废止。
Overview
Haikou 
Sanya 
