GACC Announcement No.6, 2016 on (Automatic Import License Paperless Clearance)
[2016-03-04 11:06:54]
In accordance with China's "Regulations on Import and Export Duties", China Customs "Administrative Measures on Taxing Import and Export Goods", hereby announced are the requirements for taxation over contract repairing of aero materials:
1.The "contract repairing of aero materials" herein means that, upon repairing contract entered into between a domestic airline and an external repairing provider, the external repairing provider provides services in the form of repairing or replacing aero materials while the domestic airline pays by installment "a package of" repair fees.
2.The Customs will levy tax on the repair fees under the repairing contract other than on the aero materials inbound and outbound.
The Customs will control the aero materials in "article repairing" mode, taxing the repair fees apportioned by the aero materials inbound and outbound in different periods of time by installment.
3.Before applying to local Customs for contract repairing control, a domestic airline shall submit its repairing contract, list of spare parts, written descriptions (including repair scope, mode, fee calculation and payment), Contract Repairing Operational Statement (Annex 1), along with relevant operational files for Customs verification.
4.In customs declaration, the domestic airline shall complete its Import/Export Declaration Form by filling "trade mode" column with "1300 article repairing"; "remark" column with Contract Repairing Operational Statement number, words like "aero materials contract repairing", and repairing contract number; "contract number" column with the repairing contract number.
5.Before tax declaration, the domestic airline shall apportion current repair fee to each consignment of inbound/outbound aero materials as per the following formula and shall complete the Repair Fee Declaration Form (Annex 2):
Current Repair Fee apportioned by each consignment of inbound/outbound materials = Currently Paid Total Repair Fee × (actual value of one consignment of materials/total value of current inbound/outbound materials)
6.The contract repairing is now controlled in the manner of self-declaration by domestic airlines coupled with verification by local Customs Districts.
The domestic airline shall make tax declaration to local Customs within 15 workdays from the date of repair fee payment specified in the Contract Repairing Operational Statement, by submitting the following documents:
(1)Contract Repairing Operational Statement
(2)Repair Fee Declaration Form
(3)Aero materials Import/Export Declaration Form copied;
(4)Aero materials import/export contract, invoice, shipping documents, packing list, etc.
(5)Invoice of repair fee paid, repairing contract;
(6)Other documents as required
7.If there are no really inbound/outbound materials under current repairing contract, current repair fees may be aggregated to apportionment when inbound/outbound materials occur really.
8.Where the repair fee of certain period needs adjusting as per actual flight hourage or other parameters at a fixed time, the adjusted fee may be transferred to apportionment with the repair fee of next period.
If aero materials are concerned with aircraft leasing, when the leasing is over, any maintenance fee borne by the lessee shall be deducted from the contract repair fee but shall be counted as rental into duty-paid value subject to taxation.
9.Where the repairing contract is changed within valid period, the domestic airline shall, within 15 workdays from the date of change, make a new Contract Repairing Operational Statement to undertake alteration formalities with local Customs by submitting changed versions of repairing contract, list of spare parts, written descriptions (including repairing scope, mode, fee calculation and payment), etc.
10.When the repairing contract is over in terms of performance, the domestic airline shall, within one month, undertake relevant cancel-after-verification formalities with local Customs.
11.Where multiple Customs Districts are concerned with the inbound/outbound aero materials, the local Customs in charge will file and tax the repairing contract while other Customs will conduct entry-exit formalities as per article 4 above-mentioned.
12.Where the repairing contract is submitted before this Announcement enters into effect, the domestic airline shall, within 3 months upon the effectiveness, re-submit such repairing contract as per regulations herein.
This Announcement shall enter into effect as from 29 January 2016.
Annex 1. Aero Materials Contract Repairing Operational Statement (omitted)
Annex 2. Aero Materials Repair Fee Declaration Form (omitted)
General Administration of Customs of China (GACC)
January 29, 2016
1.The "contract repairing of aero materials" herein means that, upon repairing contract entered into between a domestic airline and an external repairing provider, the external repairing provider provides services in the form of repairing or replacing aero materials while the domestic airline pays by installment "a package of" repair fees.
2.The Customs will levy tax on the repair fees under the repairing contract other than on the aero materials inbound and outbound.
The Customs will control the aero materials in "article repairing" mode, taxing the repair fees apportioned by the aero materials inbound and outbound in different periods of time by installment.
3.Before applying to local Customs for contract repairing control, a domestic airline shall submit its repairing contract, list of spare parts, written descriptions (including repair scope, mode, fee calculation and payment), Contract Repairing Operational Statement (Annex 1), along with relevant operational files for Customs verification.
4.In customs declaration, the domestic airline shall complete its Import/Export Declaration Form by filling "trade mode" column with "1300 article repairing"; "remark" column with Contract Repairing Operational Statement number, words like "aero materials contract repairing", and repairing contract number; "contract number" column with the repairing contract number.
5.Before tax declaration, the domestic airline shall apportion current repair fee to each consignment of inbound/outbound aero materials as per the following formula and shall complete the Repair Fee Declaration Form (Annex 2):
Current Repair Fee apportioned by each consignment of inbound/outbound materials = Currently Paid Total Repair Fee × (actual value of one consignment of materials/total value of current inbound/outbound materials)
6.The contract repairing is now controlled in the manner of self-declaration by domestic airlines coupled with verification by local Customs Districts.
The domestic airline shall make tax declaration to local Customs within 15 workdays from the date of repair fee payment specified in the Contract Repairing Operational Statement, by submitting the following documents:
(1)Contract Repairing Operational Statement
(2)Repair Fee Declaration Form
(3)Aero materials Import/Export Declaration Form copied;
(4)Aero materials import/export contract, invoice, shipping documents, packing list, etc.
(5)Invoice of repair fee paid, repairing contract;
(6)Other documents as required
7.If there are no really inbound/outbound materials under current repairing contract, current repair fees may be aggregated to apportionment when inbound/outbound materials occur really.
8.Where the repair fee of certain period needs adjusting as per actual flight hourage or other parameters at a fixed time, the adjusted fee may be transferred to apportionment with the repair fee of next period.
If aero materials are concerned with aircraft leasing, when the leasing is over, any maintenance fee borne by the lessee shall be deducted from the contract repair fee but shall be counted as rental into duty-paid value subject to taxation.
9.Where the repairing contract is changed within valid period, the domestic airline shall, within 15 workdays from the date of change, make a new Contract Repairing Operational Statement to undertake alteration formalities with local Customs by submitting changed versions of repairing contract, list of spare parts, written descriptions (including repairing scope, mode, fee calculation and payment), etc.
10.When the repairing contract is over in terms of performance, the domestic airline shall, within one month, undertake relevant cancel-after-verification formalities with local Customs.
11.Where multiple Customs Districts are concerned with the inbound/outbound aero materials, the local Customs in charge will file and tax the repairing contract while other Customs will conduct entry-exit formalities as per article 4 above-mentioned.
12.Where the repairing contract is submitted before this Announcement enters into effect, the domestic airline shall, within 3 months upon the effectiveness, re-submit such repairing contract as per regulations herein.
This Announcement shall enter into effect as from 29 January 2016.
Annex 1. Aero Materials Contract Repairing Operational Statement (omitted)
Annex 2. Aero Materials Repair Fee Declaration Form (omitted)
General Administration of Customs of China (GACC)
January 29, 2016
Source: ETCN
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