Ministry of Commerce and 8 other departments: Strengthen financial and tax, and financial policy support for bonded aircraft maintenance.

On August 27, the Ministry of Commerce and nine other departments issued opinions on promoting the high-quality development of bonded aviation maintenance. It mentioned strengthening support through fiscal, tax, and financial policies. Products resulting from bonded aviation maintenance that are not re-exported but instead sold domestically can, after obtaining relevant airworthiness certification, proceed with domestic sales procedures in accordance with national regulations. For products sold domestically from bonded maintenance within comprehensive bonded zones, import duties, VAT, and consumption tax will be levied based on the actual customs declaration status of the repaired goods; for products sold domestically from bonded maintenance outside comprehensive bonded zones, additional import duty payments, VAT, and consumption tax will be required based on the first-line import status of bonded goods, and domestic VAT and consumption tax will be charged as prescribed. The text is as follows: Opinions from the Ministry of Commerce and nine other departments on promoting high-quality development of bonded aviation maintenance In order to deeply implement the decisions and arrangements of the Central Committee of the Communist Party of China and the State Council, and to promote the high-quality development of bonded aviation maintenance, the following opinions are proposed: I. Increase support for bonded aviation maintenance 1. Aviation maintenance enterprises engaged in bonded maintenance services for products listed in the bonded maintenance catalog are not restricted by regional limitations. New aviation maintenance enterprises are encouraged to prioritize their setups within comprehensive bonded zones. Aviation maintenance enterprises include those with independent legal personality and holding a Civil Aviation Maintenance License issued by China, or enterprises that have been approved by civil aviation authorities to carry out maintenance services on behalf of the aforementioned enterprises. (Led by the Ministry of Commerce, with responsibilities shared among the National Development and Reform Commission, Ministry of Industry and Information Technology, Ministry of Ecology and Environment, General Administration of Customs, and Civil Aviation Administration of China). II. Strengthen support through fiscal, tax, and financial policies 2. Products resulting from bonded aviation maintenance that are not re-exported but instead sold domestically can proceed with domestic sales procedures in accordance with relevant national regulations after obtaining the necessary airworthiness certification. Domestic sales of products from bonded maintenance within comprehensive bonded zones will be levied import duties, VAT, and consumption tax according to the actual customs declaration status of the repaired goods; domestic sales of products from bonded maintenance outside comprehensive bonded zones will require the payment of additional import duties, VAT, and consumption tax based on the first-line import status of bonded goods, with domestic VAT and consumption tax levied as prescribed. (Responsibilities divided among the Ministry of Finance, Ministry of Commerce, General Administration of Customs, and State Taxation Administration). 3. Maintenance enterprises providing bonded maintenance and external repair services may apply export tax refund (exemption) policies as stipulated. (Responsibilities divided among the Ministry of Finance, Ministry of Commerce, General Administration of Customs, and State Taxation Administration). 4. Strengthen the synergy between fiscal policies and insurance to enhance the proactivity and service quality of export credit insurance, supporting high-quality development of bonded aviation maintenance. (Led by the Ministry of Commerce and the Ministry of Finance, with responsibilities shared among the Financial Regulatory Authority, Civil Aviation Administration of China, and various insurance companies). III. Enhance regulatory facilitation 5. Bonded aviation maintenance enterprises may outsource some processes to qualified enterprises, with all repaired products as well as old and faulty components returned to the original commissioning enterprise. (Responsibilities divided among the Ministry of Commerce, General Administration of Customs, and Civil Aviation Administration of China). 6. Aviation materials replaced during bonded aviation maintenance that have reuse value may, after testing and obtaining airworthiness certification, circulate domestically without the need for re-export or destruction, or be transferred as spare parts under bonded management after payment of duties. (Responsibilities divided among the Ministry of Finance, Ministry of Commerce, General Administration of Customs, and Civil Aviation Administration of China). 7. Aviation maintenance enterprises in customs special supervision areas that undertake bonded maintenance business from domestic sources can, after obtaining the necessary airworthiness certification, handle only one import permit for products returning to domestic areas for leasing services. (Responsibilities divided among the Ministry of Commerce, General Administration of Customs, and Civil Aviation Administration of China). IV. Support green development of bonded aviation maintenance 8. Encourage the increase in the proportion of products with low (or no) volatile organic compounds (VOCs) in aviation bonded maintenance operations and support enterprises in using low (or no) VOCs raw and auxiliary materials in all mature technical processes to enhance environmental protection levels. (Ministry of Ecology and Environment responsible). V. Enhance talent support capabilities 9. Encourage localities to integrate industry development realities and include aviation maintenance-related professions in the vocational skill training demand guidance catalog. Support personnel coming to China for aviation maintenance training and exchanges to apply for appropriate extensions of their stay according to their work needs. (Ministry of Human Resources and Social Security, National Immigration Administration, Civil Aviation Administration of China, and local human resources and social security authorities, Civil Aviation regional management bureaus share responsibilities). 10. Support aviation maintenance training institutions in comprehensive bonded zones in carrying out bonded training services. Old and faulty parts replaced in bonded aviation maintenance used for making training tools or equipment will not be classified as solid waste. (Responsibilities divided among the Ministry of Ecology and Environment, General Administration of Customs, and Civil Aviation Administration of China). VI. Strengthen dynamic management of the entire chain 11. Bonded aviation maintenance projects in comprehensive bonded zones will be evaluated for support by the comprehensive bonded zone management committee (or local government administrative management bodies) in conjunction with local commerce, ecology and environment, customs, and civil aviation departments; aviation bonded maintenance projects in other regions such as free trade pilot zones will be evaluated for support by provincial (including separately listed cities) commerce authorities in collaboration with ecology and environment, customs, and civil aviation departments, which will bear supervisory responsibility. Other requirements will follow the previously published regulations on bonded maintenance management. (Responsibilities divided among the Ministry of Ecology and Environment, Ministry of Commerce, General Administration of Customs, Civil Aviation Administration of China, local ecology and environment, commerce authorities, direct customs, and Civil Aviation regional management bureaus). 12. Enterprises engaged in bonded aviation maintenance must have an information management system (ERP) linked with customs and other departments to achieve full-process traceability of business consumption information. Products eligible for domestic sales during bonded aviation maintenance may proceed with domestic sales if they are approved for sale and meet relevant regulatory requirements; however, goods prohibited from import by the state or those subject to restricted import without permission are not permitted for domestic sales. Solid waste generated during bonded aviation maintenance must be managed in accordance with relevant domestic solid waste regulations. (Responsibilities divided among the Ministry of Ecology and Environment, Ministry of Commerce, General Administration of Customs, and Civil Aviation Administration of China). 13. Civil aviation management institutions at all levels shall dynamically manage aviation maintenance enterprises in accordance with their responsibilities and assist in evaluating bonded aviation maintenance enterprises. Bonded aviation maintenance enterprises must inform their commissioning parties of the scope of their approved maintenance products and must not conduct business beyond this scope. (Civil Aviation Administration of China and Civil Aviation regional management bureaus share responsibilities). All units should accelerate the promotion of bonded aviation maintenance as an important opening-up policy, ensuring its implementation based on actual conditions. The Ministry of Commerce should work with relevant departments to refine implementation measures based on their responsibilities and strengthen inter-departmental communication and cooperation. Local relevant departments should strengthen full-process management of bonded aviation maintenance projects to effectively prevent various risks related to ecological environment, customs supervision, and production safety. All relevant bonded aviation maintenance enterprises should continuously optimize their maintenance capability layout, strengthen the application of new technologies, enhance maintenance quality, reinforce compliance with maintenance standards, and fulfill maintenance responsibilities to ensure the compliance of maintenance operations. Ministry of Commerce, National Development and Reform Commission, Ministry of Industry and Information Technology Ministry of Finance, Ministry of Human Resources and Social Security, Ministry of Ecology and Environment General Administration of Customs, State Taxation Administration, Civil Aviation Administration of China August 19, 2026 (This article has been abbreviated) This article is adapted from the Ministry of Commerce, edited by GMTEight: Chen Wenfang.