Notice on supporting the import tax policy of aviation equipment
CGS  No.15
Notice on supporting the import tax policy of aviation equipment for civil aviation maintenance in 2021-2030
CGS  No.15
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:
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:
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.
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:
（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.
（2） Domestic airlines approved by CAAC.
（3） Maintenance unit with China civil aviation maintenance license.
（4） Aviation equipment distributors meeting the management requirements of CAAC.
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.
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.
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.
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.
5、 The relevant policy management measures of this Circular shall be separately formulated and printed by the Ministry of finance together with relevant departments.
General Administration of customs, Ministry of Finance
March 31, 2021
English Source from auto translation of policy from Ministry of Finance of the People's Republic of China