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财政部 国家卫生健康委 海关总署 税务总局 国家药监局关于海南自由贸易港药品、医疗器械“零关税”政策的通知

Notice from the Ministry of Finance, the National Health Commission, the General Administration of Customs, the State Taxation Administration and the National Medical Products Administration on the ‘Zero Tariff’ Policy for Medicines and Medical Devices in the Hainan Free Trade Port
财关税〔2024〕21号
Radar: Medical devices (rank 13 of 16)

Country-interest evidence · pilot

Trade inferences use UN Comtrade, with China as reporter. Country connections indicate potential trade relevance, not measured harm, firm-level exposure or legal applicability. Inward measures concern exporters to China; competition with Chinese exports in third markets is not assessed.

Inspect implementing jurisdictions and partner evidence · 100 relationships

Australia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 159,757,769

Austria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 196,071,895

Belgium: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 29,040,248

Bulgaria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 8,576,763

Brazil: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 10,741,658

Barbados: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 11,371,623

Canada: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 103,072,477

Switzerland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 990,686,635

Costa Rica: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 607,811,874

Czech Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 103,258,057

Germany: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 3,546,832,348

Denmark: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 120,266,147

Dominican Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 128,945,891

Spain: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 20,567,417

Estonia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 1,805,022

Finland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 56,766,490

France: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 384,372,751

United Kingdom: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 349,914,614

Hong Kong, China: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 1,920,300

Hungary: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 13,552,028

Indonesia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 4,399,447

India: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 146,820,102

Ireland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 896,955,653

Iceland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 4,692,026

Israel: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 456,495,464

Italy: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 182,318,179

Japan: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 1,754,694,082

Korea, Rep.: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 675,601,723

Lithuania: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 1,551,130

Mexico: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 2,160,180,475

Malaysia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 268,897,003

Netherlands: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 674,899,058

Norway: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 38,144,780

New Zealand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 43,805,362

Pakistan: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 11,617,789

Philippines: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 17,678,452

Poland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 48,263,556

Romania: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 11,031,212

Russian Federation: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 3,000,731

Singapore: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 278,206,148

Slovak Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 2,683,215

Slovenia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 18,782,036

Sweden: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 127,730,736

Thailand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 119,696,136

Tunisia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 1,024,303

Turkey: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 49,716,495

Chinese Taipei: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 138,213,158

United States: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 5,314,012,971

Vietnam: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51492 · recorded trade USD 369,668,821

Implementing jurisdiction: China · intervention 51492

Australia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 159,757,769

Austria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 196,071,895

Belgium: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 29,040,248

Bulgaria: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 8,576,763

Brazil: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 10,741,658

Barbados: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 11,371,623

Canada: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 103,072,477

Switzerland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 990,686,635

Costa Rica: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 607,811,874

Czech Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 103,258,057

Germany: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 3,546,832,348

Denmark: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 120,266,147

Dominican Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 128,945,891

Spain: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 20,567,417

Estonia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 1,805,022

Finland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 56,766,490

France: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 384,372,751

United Kingdom: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 349,914,614

Hong Kong, China: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 1,920,300

Hungary: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 13,552,028

Indonesia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 4,399,447

India: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 146,820,102

Ireland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 896,955,653

Iceland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 4,692,026

Israel: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 456,495,464

Italy: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 182,318,179

Japan: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 1,754,694,082

Korea, Rep.: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 675,601,723

Lithuania: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 1,551,130

Mexico: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 2,160,180,475

Malaysia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 268,897,003

Netherlands: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 674,899,058

Norway: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 38,144,780

New Zealand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 43,805,362

Pakistan: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 11,617,789

Philippines: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 17,678,452

Poland: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 48,263,556

Romania: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 11,031,212

Russian Federation: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 3,000,731

Singapore: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 278,206,148

Slovak Republic: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 2,683,215

Slovenia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 18,782,036

Sweden: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 127,730,736

Thailand: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 119,696,136

Tunisia: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 1,024,303

Turkey: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 49,716,495

Chinese Taipei: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 138,213,158

United States: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 5,314,012,971

Vietnam: Trade-based inference; exporters to China; summed product trade > USD 1m; 2023 trade; broad sector headings; computed, not analyst-reviewed · intervention 51493 · recorded trade USD 369,668,821

Implementing jurisdiction: China · intervention 51493

Assessment states
  • Trade-based partners recorded
  • Trade-based partners recorded

Measures

Import duty relief on inputs
Central · origin: Chinese firms or production in China · CPC 481 · in force from 2024-09-05 · Keyword screen (unreviewed)
Implemented by China (national) · affects 49 partners (inferred from trade data, 2023 trade): United States, Germany, Mexico, Japan, Switzerland, Ireland …
一、全岛封关运作前,对在海南博鳌乐城国际医疗旅游先行区(以下称先行区)内注册登记具有独立法人资格并经认定的医疗机构、医学教育高等院校、医药类科研院所(以下称有关单位),进口本通知第三条规定的药品、医疗器械,并按本政策规定使用的,可免征进口关税、进口环节增值税。
Duty relief only for firms producing in China, so favours production there.
Tax relief
Central · CPC 481 · in force from 2024-09-05 · Keyword screen (unreviewed)
Implemented by China (national) · affects 49 partners (inferred from trade data, 2023 trade): United States, Germany, Mexico, Japan, Switzerland, Ireland …
一、全岛封关运作前,对在海南博鳌乐城国际医疗旅游先行区(以下称先行区)内注册登记具有独立法人资格并经认定的医疗机构、医学教育高等院校、医药类科研院所(以下称有关单位),进口本通知第三条规定的药品、医疗器械,并按本政策规定使用的,可免征进口关税、进口环节增值税。

Same central policy, other provinces

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财政部 国家卫生健康委 海关总署 税务总局 国家药监局 关于海南自由贸易港药品、医疗器械“零关税”政策的通知 财关税〔2024〕21号 海南省人民政府,海口海关、国家税务总局海南省税务局: 为支持海南自由贸易港建设,不断扩大“零关税”商品范围,加大封关运作压力测试力度,经国务院同意,现将海南自由贸易港药品、医疗器械“零关税”政策通知如下: 一、全岛封关运作前,对在海南博鳌乐城国际医疗旅游先行区(以下称先行区)内注册登记具有独立法人资格并经认定的医疗机构、医学教育高等院校、医药类科研院所(以下称有关单位),进口本通知第三条规定的药品、医疗器械,并按本政策规定使用的,可免征进口关税、进口环节增值税。 符合享受政策条件的有关单位进口药品、医疗器械,自愿缴纳进口环节增值税的,可在办理减免税手续时提出申请。 二、符合享受政策条件的有关单位名单,由先行区管理局会同海南省卫生健康、药品监督管理、教育、科技、财政部门,以及海口海关、国家税务总局海南省税务局等认定,动态调整,并函告海口海关、国家税务总局海南省税务局。 三、享受本通知免征进口关税、进口环节增值税的药品、医疗器械(以下称免税药品、医疗器械)包括: (一)已在我国批准注册的进口药品、医疗器械; (二)按国务院有关规定,尚未获得我国批准注册,但经海南省人民政府批准允许在先行区内进口使用的药品(不含疫苗)、医疗器械(以下称特许药品、医疗器械)。 四、有关单位进口免税药品、医疗器械前,由先行区管理局会同海南省药品监督管理部门核实每批进口药品、医疗器械注册证或相关批准文件,确认有关单位进口商品属于政策规定范围内的药品、医疗器械,并函告有关单位所在地海关、税务部门。 有关单位向先行区所在地海关申请办理减免税手续时,先行区管理局应参照现行特许药品、医疗器械管理模式,对申请免税的药品、医疗器械进行管理,并将相关信息及时上传先行区特许药品、医疗器械追溯管理平台,对免税药品、医疗器械全流程监管。 五、符合享受政策条件的医学教育高等院校、医药类科研院所进口的免税药品、医疗器械仅限在先行区内自用。 六、符合享受政策条件的医疗机构凭本机构医师开具的处方(医嘱),向在本机构现场就诊的患者销售免税药品、医疗器械。销售量应符合诊疗需要及处方管理有关规定。税收政策按照现行国内环节税收政策有关规定执行。 除上述情形外,有关单位不得将免税药品、医疗器械转让给个人。 七、对符合享受政策条件的有关单位进口的免税药品、医疗器械,在海关监管年限内应依法接受海关监管;对医疗机构凭本机构医师开具的处方(医嘱)向患者销售后的免税药品、医疗器械,海关不再按特定减免税货物进行后续监管。 八、患者在医疗机构获得的免税药品、医疗器械属于个人使用的最终商品,不得再次销售,应在先行区内使用,不得带离、寄递出先行区。 九、有关单位因客观原因按相关规定转让免税药品、医疗器械的,应事先经海南省药品监督管理、卫生健康等部门审核同意。其中,对属于海关监管年限内的免税药品、医疗器械,有关单位应凭上述部门的确认材料按规定向其所在地海关补缴进口关税、进口环节增值税。 有关单位违反本通知规定将处于海关监管年限内的免税药品、医疗器械进行转让的,由海关按规定处理。 患者违反规定再次销售或将免税药品、医疗器械带离、寄递出先行区的,先行区管理局应予以追回,无法追回的,由先行区管理局按规定处理。 上述转让、销售行为,照章征收国内环节增值税。 十、海南省人民政府应落实主体责任,商财政部、海关总署、税务总局、国家卫生健康委、国家药监局等部门制定管理办法,明确符合享受政策条件的有关单位的确定程序,免税药品、医疗器械管理要求,患者在先行区内使用要求等,并明确对有关单位违规使用、处置以及患者违规销售、带离、寄递上述商品的处理标准、处罚办法和联合惩戒措施。管理办法与本通知同步印发实施。 十一、自政策实施起,海南省人民政府应组织定期比对免税药品、医疗器械进口、销售及使用情况,并加强对符合享受政策条件的有关单位使用、处置免税药品、医疗器械〔包括医疗机构医师开具处方(医嘱)〕的管理和监督,及时查处违法违规行为,并每3个月向本通知发文单位报送实施情况,包括符合享受政策条件的有关单位基本情况,每个单位进口、销售免税药品和医疗器械情况以及税款减免数据等。 海南省有关部门应完善先行区特许药品、医疗器械追溯管理平台功能,做好技术系统升级改造,满足免税药品、医疗器械管理需要,同时加强信息互联互通,共享符合享受政策条件的有关单位、患者以及免税药品、医疗器械等信息,加强监管、防控风险。 十二、海南省人民政府加强对本政策执行的监督检查,防止出现违法违规行为,有关情况及时上报本通知发文单位。 十三、对违反本通知规定,构成倒卖、代购、走私免税药品、医疗器械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;由先行区管理局依照有关规定纳入信用记录,患者三年内不得购买免税药品、医疗器械。构成犯罪的,依法追究刑事责任。 十四、有关单位、医师违反规定使用、处置免税药品、医疗器械,依照有关规定予以处理;有关单位被依法追究刑事责任的,停止适用本通知,由先行区管理局将名单及停止适用的起始时间函告海口海关、国家税务总局海南省税务局。 十五、本通知仅在海南博鳌乐城国际医疗旅游先行区适用,自公布之日起实施。 财政部 国家卫生健康委 海关总署 税务总局 国家药监局