Aviation bonded maintenance gets a national push: nine-department opinion, 13 measures
- Nine central departments — led by the Ministry of Commerce — issued the Opinions on Promoting the High-Quality Development of Aviation Bonded Maintenance on 27 August 2026, setting out 13 measures across six areas and removing the regional restriction on bonded aircraft-repair operations.
2026年8月27日，商务部等九部门发布《关于促进航空保税维修高质量发展的意见》，围绕六个方面提出13项措施，取消航空保税维修业务的区域范围限制。
- The aviation bonded-maintenance product catalogue is expanded, and qualified repairers are defined as independent legal persons holding a CAAC maintenance licence, or enterprises authorised by civil-aviation authorities to accept repairs on their behalf.
航空保税维修产品目录进一步扩大；开展维修的企业被界定为持有中国民用航空维修许可证的独立法人，或经民航主管部门批准、接受上述企业委托开展维修的企业。
- New tax incentives: bonded maintenance may apply export VAT refund (exemption) treatment, and products that stay in China instead of being re-exported may be sold domestically after airworthiness certification under the stated duty rules.
财税激励明确：保税维修业务可按规定适用出口退（免）税政策；维修后产品不复运出境转为内销的，在获得相关适航证明后可依规办理内销手续并按规定计税。
- Supervision is streamlined: partial processes may be outsourced to qualified firms, replaced airworthy components may circulate domestically after duty payment or be kept as spares under bonded management, and one import permit covers the return-and-lease cycle for domestic jobs.
监管更加便利：部分工序可外发至具备资质的企业；替换下具备再利用价值的航材经检测维修并获适航证明后，可完税在国内流通或转为备用件纳入保税管理；承接国内业务的维修产品返区再次租赁仅需一次进口许可。
- The rule links into bonded-logistics hubs: new aviation repair enterprises are encouraged to locate in comprehensive bonded zones, where local management committees co-evaluate projects together with customs, commerce, ecology and civil-aviation authorities.
新规与保税物流枢纽深度衔接：鼓励新增航空维修企业优先向综合保税区布局，区内项目由管委会会同商务、生态环境、海关、民航等部门评估支持。
- For foreign MRO providers and parts suppliers the opinion widens the addressable China market — domestic sale of repaired goods, movement of used airworthy parts, and lower cross-border logistics friction all become easier under bonded arrangements.
对外资维修商与航材供应商而言，意见拓宽了可参与的中国市场：修理后货物内销、可用旧件流转以及保税安排下的跨境物流摩擦下降，均变得更加便利。
Aviation bonded maintenance gets a national push: nine-department opinion, 13 measures | 航空保税维修迎来国家级政策礼包：九部门意见13项举措解读
Overview
On 27 August 2026 the Ministry of Commerce (MOFCOM) released the Opinions on Promoting the High-Quality Development of Aviation Bonded Maintenance (商务部等9部门关于促进航空保税维修高质量发展的意见), jointly issued by MOFCOM, the National Development and Reform Commission, the Ministry of Industry and Information Technology, the Ministry of Finance, the Ministry of Human Resources and Social Security, the Ministry of Ecology and Environment, the General Administration of Customs (GACC), the State Taxation Administration and the Civil Aviation Administration of China (CAAC). Dated 19 August 2026, the document contains 13 measures in six areas and asks every relevant department and locality to treat aviation bonded maintenance as an important opening-up policy to be advanced quickly.
Aviation maintenance is technology- and value-intensive and tightly regulated. The rationale stated in the document is straightforward: promoting bonded aircraft repair strengthens international exchange and cooperation in civil-aircraft maintenance, lifts the level of the domestic MRO (maintenance, repair and overhaul) industry, and underpins safe and stable civil-aviation operations.
Background: an industry worth USD 60 billion
MOFCOM spokesperson Huang Ling told the regular press briefing that China’s civil-aviation fleet is now the second-largest in the world, and demand for maintenance of aircraft and components is rising fast. The supporting data are striking: of the country’s 37 aviation bonded-maintenance projects, the sector accounts for 12% of bonded-maintenance project numbers yet 85% of the import-export value, reaching USD 60 billion in 2025. Bonded maintenance has therefore become a disproportionate contributor to trade value, and the policy is designed to push it further.
What the 13 measures do
1. Stronger support for aviation bonded maintenance
- Wider product scope. The aviation bonded-maintenance product catalogue is expanded.
- No regional restriction. Enterprises may conduct catalogue business both inside and outside comprehensive bonded zones — the previous geographic limitation is removed.
- Encouraged location. New aviation repair enterprises are encouraged to set up in comprehensive bonded zones.
- Who may operate. The definition of an eligible repairer is pinned down: an independent legal person holding a CAAC civil-aircraft maintenance licence, or an enterprise approved by civil-aviation authorities to carry out maintenance on behalf of such licence holders.
2. Fiscal, tax and financial support
- Domestic sale after repair. Where a repaired product is not re-exported but sold domestically, after obtaining the relevant airworthiness certification it may be sold under national rules. For repairs inside a comprehensive bonded zone, duty is levied on the goods in their actual inspected state after repair (import duty, import VAT and consumption tax); for repairs under bonded maintenance outside the zone, the importer tops up import duty, import VAT and consumption tax on the bonded goods’ first-line import state, and domestic-link VAT and consumption tax are levied in the normal way.
- Export refund (exemption). Bonded maintenance and outward processing repair services may apply export VAT refund (exemption) treatment in accordance with the rules.
- Financial linkage. Fiscal and insurance-based financial policies are coordinated to improve export-credit-insurance appetite and service quality for aviation bonded maintenance.
3. More convenient supervision
- Outsourced processes. A bonded repair enterprise may send part of its process to enterprises with the appropriate qualifications; the repaired products and the old or defective parts must all be returned to the original commissioning enterprise.
- Replaced parts can circulate. Airworthy materials replaced during maintenance that retain reuse value may — after testing, repair and airworthiness certification — circulate domestically after duty payment, or be converted into spare parts under bonded management, instead of being re-exported or destroyed.
- One permit for the lease cycle. Where a repair enterprise in a customs special supervision zone takes on domestic aviation bonded-maintenance work and the repaired product returns outside the zone for further leasing, only one import licence is needed after airworthiness certification.
4. Greener development
Enterprises are encouraged to increase the share of low- (zero-) VOC products in aviation bonded maintenance and, for technically mature processes, to use low- (zero-) VOC raw and auxiliary materials throughout.
5. Talent support
Localities are encouraged to include aviation-maintenance occupations in vocational-skills training guidance catalogues. Aviation-maintenance training institutions inside comprehensive bonded zones may carry out bonded training business. Old and defective parts replaced during bonded maintenance may be used to make training aids and equipment without being classified as solid waste. Foreign personnel coming to China for aviation-maintenance training exchanges may apply for appropriately extended stay or residence periods.
6. Full-chain dynamic management
- Project evaluation. Bonded-maintenance projects inside comprehensive bonded zones are evaluated and supported by the zone’s management committee (or the administrative body stationed by the local government) together with local commerce, ecology-and-environment, customs and civil-aviation authorities. Projects in free-trade zones and other areas are evaluated by the provincial (including separately listed city) commerce authority together with the same counterparts, which bears the primary regulatory responsibility. Other requirements follow the current bonded-maintenance management rules.
- Traceability. Enterprises must have an information-management system (ERP) networked with customs and other departments, enabling full traceability of material consumption in their operations.
- Domestic sale discipline. Goods qualified for domestic sale during bonded maintenance may be sold inland after licence verification and compliance with supervision requirements — except goods whose import is prohibited by the state and restricted goods not permitted for import.
- Solid waste. Solid waste generated during bonded maintenance is managed under domestic solid-waste rules.
- CAAC oversight. Civil-aviation authorities at each level dynamically manage repair enterprises and support the evaluation work; repair enterprises must inform commissioning parties of their approved repair-product scope and must not operate beyond it.
What it means for foreign companies
Aviation bonded maintenance sits at the intersection of China’s MRO market and its bonded-logistics infrastructure. The main takeaways for foreign participants:
- A bigger, clearer addressable market. The expanded catalogue and the removal of the regional restriction mean a foreign MRO operator’s China joint venture or subsidiary can service aircraft on a nationwide basis under bonded arrangements, not just inside a specific zone.
- Revenue beyond pure export. Previously, bonded repair was largely a “repair and re-export” model. The domestic-sale pathway after airworthiness certification, and the circulation of replaced airworthy parts after duty payment, open domestic demand for repaired goods and used parts — historically an area where the rules were ambiguous.
- Lower logistics friction. Process outsourcing and the single-import-permit lease cycle reduce the cost of moving work and goods across borders, which matters for foreign enterprises with captive repair lines or parts-exchange programmes.
- Comprehensive bonded zones remain the anchor. New entrants are steered toward comprehensive bonded zones, where the land, VAT and customs infrastructure already exists. A foreign MRO firm assessing where in China to base its repair line should weigh zone incentives, labour availability and the new ERP traceability requirement together.
- Compliance expectations are higher. Full-process traceability (ERP networked with customs), solid-waste handling under domestic rules, and strict scope discipline mean foreign investors should build compliance into the business case from day one.
Practical steps
- Review whether your product lines fall within the expanded aviation bonded-maintenance catalogue and which zone or free-trade-area location best fits the business model (zone-inside vs. zone-outside duty treatment differs).
- Map the ERP and traceability upgrades needed to meet the customs-networked information-system requirement before applying for or renewing project status.
- Model the economics of the new domestic-sale and used-airworthy-parts pathways: duty treatment differs depending on whether the repair occurs inside or outside a comprehensive bonded zone.
- Check CAAC licence scope and the approved repair-product list, and update commercial contracts so commissioning parties are clearly informed of the approved scope.
- For talent planning, factor in bonded training inside zones and the extended stay/residence possibilities for training-exchange personnel.
Sources
- 商务部 — 商务部等9部门关于促进航空保税维修高质量发展的意见（全文）: https://www.mofcom.gov.cn/zcfb/dwmygl/art/2026/art_b91279d04501446abbb89edbc2a67cbe.html
- 中国（河北）自由贸易试验区 — 事关航空保税维修，商务部等九部门发布13项促进措施: http://ftz.hebei.gov.cn/src/page/newsDetail.html?id=9018b52a0c6a49d68480127cf03b9d9c
- 经济参考网 — 九部门加大支持力度 航空保税维修迎政策礼包: http://jjckb.xinhuanet.com/20260828/722e7b0c354b4cb495cc2109897e1ffd/c.html
Related reading
- see also: Comprehensive bonded zone reforms extended to Type B bonded logistics centres (328-comprehensive-bonded-zone-type-b)
- see also: RCEP origin benefits in practice — 2026 customs clarifications (316-rcep-origin-clarifications)
航空保税维修迎来国家级政策礼包：九部门意见13项举措解读
概述
2026年8月27日，商务部官网发布《关于促进航空保税维修高质量发展的意见》（商务部等9部门）。文件由商务部、国家发展改革委、工业和信息化部、财政部、人力资源社会保障部、生态环境部、海关总署、税务总局、中国民航局九部门联合印发（落款日期2026年8月19日），围绕六个方面提出13项措施，并要求各相关部门和单位将航空保税维修作为一项重要开放政策加快推动。
航空维修技术含量和附加值高，对企业和产品管理严格。文件给出的理由直白：促进航空保税维修高质量发展，有利于加强航空维修国际交流与合作，提升民航维修产业发展水平，保障民航运输安全稳定运行。
背景：一个600亿美元规模的行业
商务部新闻发言人黄玲在例行发布会上介绍，中国民航运输业快速发展，机队规模居全球第二位，飞机及零部件维护修理需求日益增长。配套数据颇具说服力：全国37个航空保税维修项目，以保税维修行业12%的项目数贡献了85%的进出口货值，2025年达到600亿美元。保税维修由此成为进出口货值中不成比例的重要贡献者，政策意在进一步推动其发展。
13项举措做了什么
一、加大航空保税维修支持力度
- 扩大产品范围。 航空保税维修产品目录范围进一步扩大。
- 取消区域限制。 综合保税区内、外均可开展航空保税维修业务——此前的区域范围限制被取消。
- 引导布局。 鼓励新增航空维修企业优先向综合保税区布局。
- 界定企业范围。 明确开展维修的企业为持有中国民用航空维修许可证的独立法人，或经民航主管部门批准、接受该类企业委托开展航空维修业务的企业。
二、加强财税、金融政策支持
- 修后产品可内销。 航空保税维修后的产品不复运出境转为内销的，在获得相关适航证明后可按国家有关规定办理内销手续。综合保税区内维修后产品内销，以修理后货物的实际报验状态照章征收进口关税、进口环节增值税和消费税；综合保税区外保税维修后产品内销，按保税货物一线进口状态补缴进口关税、进口环节增值税和消费税，并照章征收国内环节增值税、消费税。
- 适用出口退（免）税。 保税维修等对外修理修配服务，可按规定适用出口退（免）税政策。
- 财政金融联动。 加强财政与保险等金融政策联动，提升出口信保对航空保税维修业务的承保积极性和服务质效。
三、提升监管便利化水平
- 工序可外发。 航空保税维修企业可将部分工序外发至具有相应资质条件的企业，维修后产品及旧件、坏件等须全部复运至原委托企业。
- 换下航材可流通。 航空保税维修替换下的具备再利用价值的航材，经检测维修并获得相关适航证明后，无需复运出境或销毁处置，可完税后在国内流通，或转为备用件纳入保税管理。
- 修后租赁一次许可。 海关特殊监管区域内航空维修企业承接来自国内的航空保税维修业务，维修后的产品返回境内区外再次开展租赁服务的，在获得相关适航证明后，只办理一次进口许可。
四、支持绿色化发展
鼓励在航空保税维修业务中提高低（无）挥发性有机物（VOCs）含量产品的使用比重，支持企业对技术成熟环节全部使用低（无）VOCs含量原辅材料，提升环境保护水平。
五、增强人才保障能力
鼓励地方将航空维修相关职业纳入职业技能培训需求指导目录。支持综合保税区内航空维修培训机构开展保税培训业务。航空保税维修替换下的旧件、坏件等用于制作航空维修培训教具、设备的，不认定为固体废物。支持来华航空维修培训交流人员申请适当延长停居留期限。
六、加强全链条动态管理
- 项目管理评估。 综合保税区内项目由综保区管委会（或地方政府派驻行政管理机构）会同当地商务、生态环境、海关、民航等部门评估支持；自贸试验区等其他区域项目由省级（含计划单列市）商务主管部门会同生态环境、海关、民航等部门评估支持并承担监管主体责任。其他要求参照现行保税维修管理规定执行。
- 全流程可追溯。 开展航空保税维修的企业，须具备与海关等部门联网的信息化管理系统（ERP），实现业务耗用等信息的全流程可追溯。
- 内销合规。 航空保税维修过程中具备内销条件的货物，经验核许可证件并符合相关监管要求的允许内销；属于国家禁止进口的和未经准许限制进口的货物不得内销。
- 固废管理。 维修产生的固体废物按国内固体废物相关规定管理。
- 民航动态监管。 各级民航管理机构对航空维修企业实施动态管理，配合做好评估工作；航空保税维修企业应向业务委托方告知其获批准的维修产品范围，严禁超范围开展业务。
对外国企业的意义
航空保税维修正处于中国MRO市场与保税物流基础设施的交汇点。外国参与者的主要看点：
- 市场更大、规则更清晰。 目录扩大与区域限制取消，意味着外资维修商的中国合资公司或子公司可在全国范围以保税方式提供维修服务，而不只限于某一特定区域。
- 收入来源不止出口。 过去保税维修基本是”修理再出境”模式。如今获得适航证明后的内销路径、以及完税后可用旧件的流通路径，打开了修理后货物与可用旧件的内需市场——这一领域过去规则模糊。
- 跨境物流摩擦下降。 工序外发与租赁周期一次进口许可，降低了工件与货物跨境流动的成本，对拥有自有维修线或部件交换计划的外资企业尤其重要。
- 综合保税区仍是锚点。 新增企业被引导至综合保税区，那里已具备土地、增值税与海关监管基础设施。外资MRO企业评估维修线设址时，应统筹区内激励、劳动力可得性与新的ERP追溯要求。
- 合规要求更高。 全流程可追溯（ERP与海关联网）、固废按国内规则管理、业务范围严格纪律，都意味着外资投资者应从立项之初就把合规纳入商业方案。
实务建议
- 判断自身产品线是否落入扩围后的航空保税维修产品目录，以及综保区内、区外哪种布局更契合业务模式（两者内销计税方式不同）。
- 对照海关联网的信息化系统要求，在申请或续展项目资质前规划ERP与追溯能力升级。
- 测算新内销路径与可用旧件路径的经济性：计税方式取决于维修发生在综保区内还是区外。
- 核对中国民航维修许可证范围与获批维修产品清单，更新商业合同，使委托方清晰知晓获批范围。
- 人才规划上，可考虑综保区内保税培训以及培训交流人员的停居留延长可能。
来源
- 商务部 — 商务部等9部门关于促进航空保税维修高质量发展的意见（全文）: https://www.mofcom.gov.cn/zcfb/dwmygl/art/2026/art_b91279d04501446abbb89edbc2a67cbe.html
- 中国（河北）自由贸易试验区 — 事关航空保税维修，商务部等九部门发布13项促进措施: http://ftz.hebei.gov.cn/src/page/newsDetail.html?id=9018b52a0c6a49d68480127cf03b9d9c
- 经济参考网 — 九部门加大支持力度 航空保税维修迎政策礼包: http://jjckb.xinhuanet.com/20260828/722e7b0c354b4cb495cc2109897e1ffd/c.html
相关阅读
- 见：综合保税区改革向B型保税物流中心推广（328-comprehensive-bonded-zone-type-b）
- 见：RCEP原产地优惠实操——2026年海关政策澄清（316-rcep-origin-clarifications）