9 departments including the Ministry of Commerce: Strengthen fiscal and financial policy support for aviation bonded maintenance

The Zhitong Finance App learned that on August 27, 9 departments including the Ministry of Commerce issued opinions on promoting high-quality development of aviation bonded maintenance. Among them, it was mentioned that fiscal, taxation, and financial policy support should be strengthened. Products that have been repaired under aviation bonded and are not shipped out of the country for domestic sales may go through domestic sales procedures in accordance with relevant national regulations after obtaining the relevant airworthiness certificate. Domestic sales of products after maintenance within the comprehensive bonded zone levy import duties, import value-added tax and consumption tax according to the actual inspection status of the goods after repair; domestic sales of products after bonded maintenance outside the comprehensive bonded zone pay import tariffs, import value-added tax and consumption tax according to the first-line import status of the bonded goods, and the domestic VAT and consumption tax are levied according to the regulations.

The original text is as follows:

Opinions of 9 departments including the Ministry of Commerce on promoting high-quality development of aviation bonded maintenance

In order to thoroughly implement the decisions and arrangements of the Party Central Committee and the State Council and promote the high-quality development of aviation bonded maintenance, the following opinions are put forward:

1. Increase aviation bonded maintenance support

(1) Aviation maintenance enterprises carry out aviation bonded maintenance services within the aviation bonded maintenance product list, and are not subject to regional restrictions. Encourage new aviation maintenance companies to prioritize their placement in comprehensive free trade zones. Aviation maintenance enterprises include enterprises that have independent legal personality and hold a Chinese civil aviation maintenance license, or enterprises that have received approval from the competent civil aviation authorities to carry out aviation maintenance business. (Led by the Ministry of Commerce, the National Development and Reform Commission, the Ministry of Industry and Information Technology, the Ministry of Ecology and Environment, the General Administration of Customs, and the Civil Aviation Administration of China are responsible according to the division of responsibilities)

II. Strengthening fiscal, taxation and financial policy support

(2) Where products after aviation bonded maintenance are not shipped out of the country and are sold domestically, they may go through domestic sales procedures in accordance with relevant national regulations after obtaining the relevant airworthiness certificate. Domestic sales of products after maintenance within the comprehensive bonded zone levy import duties, import value-added tax and consumption tax according to the actual inspection status of the goods after repair; domestic sales of products after bonded maintenance outside the comprehensive bonded zone pay import tariffs, import value-added tax and consumption tax according to the first-line import status of the bonded goods, and the domestic VAT and consumption tax are levied according to the regulations. (The Ministry of Finance, the Ministry of Commerce, the General Administration of Customs, and the State Administration of Taxation are responsible according to the division of responsibilities)

(3) Maintenance enterprises that provide external repair and repair services such as bonded maintenance may apply export tax refund (exemption) policies in accordance with regulations. (The Ministry of Finance, the Ministry of Commerce, the General Administration of Customs, and the State Administration of Taxation are responsible according to the division of responsibilities)

(4) Strengthen the linkage between finance and financial policies such as insurance, enhance export credit insurance and service quality and efficiency, and support the high-quality development of aviation bonded maintenance. (Led by the Ministry of Commerce and the Ministry of Finance, the General Administration of Financial Supervision, the Civil Aviation Administration of China, and various insurance companies are responsible according to the division of responsibilities)

III. Raising the level of regulatory facilitation

(5) An aviation bonded maintenance enterprise may export part of the process to an enterprise with corresponding qualifications, and reship all products, old parts, bad parts, etc. after maintenance to the original contract enterprise. (The Ministry of Commerce, the General Administration of Customs, and the Civil Aviation Administration of China are responsible according to the division of responsibilities)

(6) Aviation materials with reuse value that have been replaced by aviation bonded maintenance do not need to be re-shipped out of the country or destroyed after inspection and maintenance and obtaining the relevant airworthiness certificate. They can be distributed domestically after tax payment, or converted into spare parts to be included in bonded management. (The Ministry of Finance, the Ministry of Commerce, the General Administration of Customs, and the Civil Aviation Administration of China are responsible according to the division of responsibilities)

(7) If an aviation maintenance enterprise within a special customs supervision area undertakes aviation bonded maintenance business from home and the repaired product is returned to the domestic region or abroad to carry out another leasing service, it will only apply for an import license once after obtaining the relevant airworthiness certificate. (The Ministry of Commerce, the General Administration of Customs, and the Civil Aviation Administration of China are responsible according to the division of responsibilities)

4. Support the green development of aviation bonded maintenance

(8) Encourage increasing the proportion of products with low (no) volatile organic compounds (VOCs) content in aviation bonded maintenance services, support enterprises to use raw and auxiliary materials with low (no) VOCs content in all mature technology processes, and raise the level of environmental protection. (Ministry of Ecology and Environment is responsible)

5. Enhance talent security capabilities

(9) Encourage local authorities to include aviation maintenance related occupations in the guidance catalogue for vocational skills training needs, taking into account actual industrial development. Support overseas personnel coming to China for aviation maintenance training and exchange to apply for an appropriate extension of stay in accordance with work needs. (The Ministry of Human Resources and Social Security, the State Administration of Immigration, the Civil Aviation Administration of China, local human resources and social security authorities, and each regional administration of civil aviation are responsible according to the division of responsibilities)

(10) Support aviation maintenance training institutions in the comprehensive bonded zone to carry out bonded training business. Used parts, broken parts, etc. replaced by aviation bonded maintenance are not considered solid waste if used to make aviation maintenance training aids, equipment, etc. (The Ministry of Ecology and Environment, the General Administration of Customs, and the Civil Aviation Administration of China are responsible according to the division of responsibilities)

6. Strengthen the dynamic management of the whole chain

(11) Aviation bonded maintenance projects within the Comprehensive Free Trade Zone shall be assessed and supported by the Comprehensive Free Trade Zone Management Committee (or the administrative agency assigned by the local people's government) in conjunction with local commercial, ecological environment, customs, civil aviation and other departments; aviation bonded maintenance projects in other regions such as the Pilot Free Trade Zone shall be assessed and supported by provincial (including planned separate cities, the same below) commercial departments in conjunction with ecological environment, customs, civil aviation and other departments to assume the main responsibility for supervision. Other requirements are implemented in accordance with the published administrative regulations relating to bonded maintenance. (Ministry of Ecology and Environment, Ministry of Commerce, General Administration of Customs, Civil Aviation Administration of China, local ecological environment and commercial authorities, each directly subordinate customs, each regional civil aviation administration is responsible according to the division of responsibilities)

(12) Enterprises carrying out aviation bonded maintenance must have an information management system (ERP) connected to customs and other departments to enable the entire process of information such as business consumption to be traceable. Goods that meet the conditions for domestic sales during the aviation bonded maintenance process are permitted to be sold domestically, but goods prohibited by the country and imported without permission may not be sold domestically. Solid waste generated during aviation bonded maintenance shall be managed in accordance with domestic regulations relating to solid waste. (The Ministry of Ecology and Environment, the Ministry of Commerce, the General Administration of Customs, and the Civil Aviation Administration of China are responsible according to the division of responsibilities)

(13) Civil aviation management agencies at all levels implement dynamic management of aviation maintenance enterprises according to their responsibilities and cooperate in the evaluation and other work of aviation bonded maintenance enterprises. Aviation bonded maintenance companies shall inform their business clients about the scope of their approved maintenance products, and it is strictly prohibited to carry out business beyond the scope. (The Civil Aviation Administration of China, each regional civil aviation administration is responsible according to the division of responsibilities)

All units should speed up the promotion of aviation bonded maintenance as an important liberalization policy, and implement it in line with actual practice. The Ministry of Commerce should work with relevant departments to refine implementation measures in accordance with the division of responsibilities and strengthen interdepartmental contacts and cooperation. All relevant local departments should strengthen the management of the entire process and chain of aviation bonded maintenance projects to effectively prevent various risks such as the ecological environment, customs supervision, and production safety. All relevant aviation bonded maintenance enterprises should continuously optimize the layout of maintenance capabilities, strengthen the use of new technology and engineering maintenance capacity building, improve the quality of maintenance work, strengthen the implementation of maintenance standards, strictly implement maintenance responsibilities, and 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 Administration of Taxation, Civil Aviation Administration of China

August 19, 2026

(This article has been abridged)

This article was edited by the Ministry of Commerce, Zhitong Finance Editor: Chen Wenfang.