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。
For goods produced by encouraged industries that do not contain imported parts or contain imported parts with a value-added processing in Hainan Free Trade Port exceeding 30% (inclusive), and which enter the mainland via the "second line", no import tariffs shall be levied, while import value-added tax and consumption tax shall be levied in accordance with the regulations.
以备案企业向境内区外销售 含有进口料件的制造、加工所得货物时的成交价 格为基础确定。
The sales price of goods containing imported parts, manufactured or processed by registered enterprises, to be sold domestically but outside the zone, shall be determined based on the transaction price.
以备案企业自境外进口该料件 的成交价格为基础确定，并且应包括该料件运抵境内 输入地点起卸前的运输及其相关费用、保险费。
The price of imported parts shall be determined based on the transaction price at which registered enterprises import the parts from overseas, and should include transportation and related fees, as well as insurance fees, incurred until the parts are unloaded at the point of entry within mainland China.
以备案企业自境内区外采购该料件的成交价格为基础确定，并目应包含该料件运至洋浦保税港区的运输及其相关运费、保险费。
The price of domestically sourced parts from offshore areas shall be determined based on the transaction price at which registered enterprises purchase the parts from offshore areas within mainland China, and should include transportation and related freight charges, as well as insurance fees, incurred until the parts are delivered to Yangpu Bonded Port Area.
海南一企业利用从乌克兰进口的一块琥珀原料加工成300余件琥珀吊坠后，将这批琥珀吊坠申报为加工增值出区内销免征关税的货物。8月6日，该批琥珀吊坠顺利通过洋浦港海关审批，同意以加工增值内销出区享受免征关税货物予以放行。目前该公司正跟采购商签订采购合同，不日将出区内销。
An enterprise in Hainan used a piece of amber raw material imported from Ukraine to process more than 300 pieces of amber pendants, and declared the amber pendants as processing value-added goods for sale in the region and exempted from tariffs. On August 6, the batch of amber pendants successfully passed the approval of Yangpu Port Customs, which agreed to release the goods and allowed them to be duty-free goods in the processing value-added domestic sales zone. At present, the company is signing a purchase contract with the buyer, and will sell the products in the near future.