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 bonde

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.