IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 01 Jan 2011 | Removal date: 31 Dec 2012
Still in force

Internal taxation of imports

On 9 December 2010, the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation jointly issued the "Notice on Issues concerning the Taxation on Air Materials Imported for Maintenance Purposes by Domestic Airline Companies Operating Regional Routes" (Caiguanshui '2010' No.58).
 
According to this Notice, operators of regional air routes qualify for import duty and VAT exemptions for aircraft parts used inthe maintanience of aircraft used on those routes. For the purposes of this Notice, 'regional routes' are designated routes within a province, as well as across provinces with a relatively shorter distance or smaller volume. 'Regional Airport' means a medium- or small-sized airport in the Planning on Civil Aviation Airports.
 
The regional Chinese air transport market isclosed to foreign companies. Hence, the stated measure does notconstitute a discrimination against foreign competitors for domesticcargo or passenger flights. To reflect the import tariff reduction, itis coded liberalizing.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

496 Aircraft & spacecraft; parts
8803 Parts of goods of heading 88.01 or 88.02.
880310 Propellers and rotors and parts thereof
880320 Undercarriages and parts thereof
880330 Other parts of aeroplanes or helicopters
880390 Other

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