09.04.2021

Notice on supporting the import tax policy of aviation equipment

CGS [2021] No.15

Notice on supporting the import tax policy of aviation equipment for civil aviation maintenance in 2021-2030

财关税〔2021〕15号

CGS [2021] No.15

各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财政局,海关总署广东分署、各直属海关:

Financial departments (bureaus) of all provinces, autonomous regions, municipalities directly under the central government and cities specifically designated in the state plan, Financial Bureau of Xinjiang production and Construction Corps, Guangdong Branch of the General Administration of customs, and customs directly under the General Administration of Customs:

为加快壮大航空产业,促进我国民用航空运输、维修等产业发展,现将有关进口税收政策内容通知如下:

In order to accelerate the growth of the aviation industry and promote the development of China's civil aviation transportation, maintenance and other industries, the relevant import tax policies are hereby notified as follows:

一、自2021年1月1日至2030年12月31日,对民用飞机整机设计制造企业、国内航空公司、维修单位、航空器材分销商进口国内不能生产或性能不能满足需求的维修用航空器材,免征进口关税。

1、 From January 1, 2021 to December 31, 2030, civil aircraft design and manufacturing enterprises, domestic airlines, maintenance units and aviation equipment distributors shall be exempted from import tariff for imported aviation equipment for maintenance that cannot be produced or whose performance cannot meet the demand.

二、本通知第一条所述民用飞机整机设计制造企业、国内航空公司、维修单位、航空器材分销商是指:

2、 The civil aircraft design and manufacturing enterprises, domestic airlines, maintenance units and aviation equipment distributors mentioned in Article 1 of this circular refer to:

(一)从事民用飞机整机设计制造的企业及其所属单位,且其生产产品的相关型号已取得中国民航局批准的型号合格证(TC)。

(1) Enterprises engaged in the design and manufacture of civil aircraft and their affiliated units, and the relevant models of their products have obtained the type certificate (TC) approved by CAAC.

(二)中国民航局批准的国内航空公司。

(2) Domestic airlines approved by CAAC.

(三)持有中国民用航空维修许可证的维修单位。

(3) Maintenance unit with China civil aviation maintenance license.

(四)符合中国民航局管理要求的航空器材分销商。

(4) Aviation equipment distributors meeting the management requirements of CAAC.

三、本通知第一条所述维修用航空器材是指专门用于维修民用飞机、民用飞机部件的器材,包括动力装置(发动机、辅助动力装置)、起落架等部件,以及标准件、原材料等消耗器材。范围仅限定于飞机的机载设备及其零部件、原材料,不包括地勤系统所使用的设备及其零部件。

3、 The aviation equipment for maintenance mentioned in Article 1 of this Circular refers to the equipment specially used for maintenance of civil aircraft and civil aircraft components, including power unit (engine, auxiliary power unit), landing gear and other components, as well as standard parts, raw materials and other consumable equipment. The scope is only limited to the airborne equipment and its parts, raw materials of the aircraft, excluding the equipment and its parts used by the ground handling system.

航空器材一般具备中国民航局(CAAC)、美国联邦航空局(FAA)、欧盟航空安全局(EASA)、加拿大民用航空局(TCCA)、巴西民用航空局等民航局颁发的适航证明文件或俄罗斯、乌克兰等民航制造和维修单位签发的履历本。具有制造单位出具产品合格证明的标准件、原材料也属于航空器材范围。

Aviation equipment generally has airworthiness certificate issued by CAAC, FAA, EASA, TCCA, CAAC, or resume issued by civil aviation manufacturing and maintenance units in Russia and Ukraine. Standard parts and raw materials with product qualification certificate issued by the manufacturer also belong to the scope of aviation equipment.

免税进口的维修用航空器材清单,由中国民航局会同工业和信息化部、财政部、海关总署另行制定印发。

The list of duty-free imported aviation equipment for maintenance shall be separately formulated and printed by CAAC in conjunction with the Ministry of industry and information technology, the Ministry of Finance and the General Administration of customs.

四、对本通知项下的免税进口维修用航空器材,海关不再按特定减免税货物进行后续监管。

4、 As for the duty-free import of aviation equipment for maintenance under this circular, the customs will no longer carry out follow-up supervision on specific duty-free goods.

五、本通知有关的政策管理办法由财政部会同有关部门另行制定印发。

5、 The relevant policy management measures of this Circular shall be separately formulated and printed by the Ministry of finance together with relevant departments.

 

财政部 海关总署

General Administration of customs, Ministry of Finance

2021年3月31日

March 31, 2021

 

English Source from auto translation of policy from Ministry of Finance of the People's Republic of China