The Ministry of Finance, the General Administration of Customs, the State Administration of Taxation and the Civil Aviation Administration of China issued a notice on the policy of refueling bonded aviation fuel for flights entering and leaving Hainan Free Trade Port.

Caiguanshui [2021] No. 34

Hainan Provincial Department of Finance, Haikou Customs, Hainan Provincial Taxation Bureau of the State Administration of Taxation, and Civil Aviation Administration of Central and Southern China:
In order to implement the "Overall Plan for the Construction of Hainan Free Trade Port", the policy on refueling of bonded aviation fuel for flights in and out of Hainan Free Trade Port is hereby notified as follows:
1. Before the whole island is closed, domestic flights in and out of Hainan Island are allowed to refuel with bonded aviation fuel at the national officially open aviation ports on the island. The bonded aviation fuel they refuel is exempt from customs duties, value-added tax and consumption tax. Those who voluntarily pay the value-added tax at the import stage can submit the application at the time of customs declaration.
2. The domestic flights in and out of Hainan Island referred to in Article 1 of this notice refer to domestic flight activities in and out of Hainan Island approved by the civil aviation authorities.
3. Bonded oil operating enterprises shall refuel based on the flight plan approved by the civil aviation authorities, handle customs procedures based on the flight dynamics and relevant materials for refueling, and submit the refueling information to the tax authorities.
4. The refueling of bonded aviation fuel for international, Hong Kong, Macao and Taiwan flights in and out of Hainan Island shall be handled in accordance with the current relevant regulations. Among them, the tax policy for the refueling of bonded aviation fuel for international, Hong Kong, Macao and Taiwan flights of domestic airlines in and out of Hainan Island can be implemented in accordance with the provisions of Article 1 of this notice.
5. This notice shall be implemented from the date of publication.
Ministry of Finance General Administration of Customs State Administration of Taxation Civil Aviation Administration