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 2013 | Removal date: 01 Jan 2016
Still in force

Internal taxation of imports

On 10 March 2014, the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation jointly issued the Amendment on the "Notice concerning the Taxation on Aircraft Equipment Imported for Maintenance Purposes by Domestic Airline Companies Operating Regional Routes" (Caiguanshui '2014' No.7).
 
According to this amendment, operators connecting with Tibet and other designated policy routes to Beijing, Shanghai and Guangzhou were added to the category of "regional routes" which qualify for import duty and VAT exemptions for aircraft parts used in the maintanience of aircraft used on those routes. The benefit was granted retroactively and extends back to 1 January 2013.
 
The regional Chinese air transport market is closed to foreign companies. Hence, the stated measure does not constitute a discrimination against foreign competitors for domestic cargo or passenger flights. To reflect the import tariff reduction, it is 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

Please report this page in case you detect an inaccuracy in its content.