MOFCOM and eight other departments issued opinions to promote high-quality
development of aviation bonded maintenance. Products repaired under bonded
maintenance that are not re-exported may be sold domestically after obtaining
relevant airworthiness certification. For repairs inside comprehensive bonded
zones, domestic sales will be assessed import duties, import VAT and consumption
tax based on the goods’ declared post-repair inspection status. For repairs
Conducted outside comprehensive bonded zones, domestic sales must remit import
duties, import VAT and consumption tax at the bonded goods’ initial import
status, with domestic VAT and consumption tax applied under normal rules. Repair
firms providing bonded or cross-border repair and parts services may qualify for
export tax rebate/exemption under existing policy. The guidance also calls for
coordinated fiscal and insurance support to raise export credit insurance
underwriting appetite and service quality to support the sector’s development.
