What is the specific tax refund policy for Hainan Free Trade Port?

Legal analysis: Hainan Free Trade Port tries out the tax refund policy at the port of departure, which is to implement the tax refund policy at the port of departure for container goods that are exported by qualified export enterprises from the port of departure, carried by qualified transportation enterprises, transferred from the waterway to the customs directly or stopped at designated ports, and left from the port of departure. In addition, if the container goods declared for export through the port of call and loaded by qualified transportation enterprises meet the requirements of the transportation mode and departure place specified in the preceding paragraph, the port of call shall be used as the port of departure for the goods. Tax refund at the port of departure is also implemented

Legal basis: Notice of the People's Republic of China on the Trial Implementation of Tax Refund Policy at the Port of Departure at Hainan Free Trade Port Article 1 For qualified export enterprises, they will be shipped from the port of departure (hereinafter referred to as the port of departure), transported by qualified transport enterprises, transferred to customs by waterway for direct flights or stopped at designated ports (hereinafter referred to as the port of departure), and departed from the port of departure (hereinafter referred to as the port of departure).

if the container goods declared for export through the port of call and loaded on the way by qualified transportation enterprises meet the requirements of the transportation mode and departure place specified in the preceding paragraph, the port of call shall be taken as the port of departure for the goods, and the tax refund policy at the port of departure shall also be implemented.