Gliders are mostly fixed-wing aircraft that do not have a power plant and are heavier than air. It can be towed by an airplane, a winch or a car, and can be slid down a high slope into the air. Modern gliders are mainly used in sports and are divided into primary gliders and advanced gliders.
1. Information on the import declaration procedures of gliders
1. Import and export rights.
2. Power of attorney for customs declaration and inspection.
3. Declaration elements.
4. Packing lists, invoices, contracts, bills of lading, etc.
IIThe process of glider import declaration and customs clearance
1. Find an experienced customs clearance company to consult and confirm the customs clearance port, the customs policy of different ports is very different, find an experienced port for customs clearance, and smooth customs clearance.
2. Confirm the order with foreign countries and carry out packaging and stocking operations.
3. Clean up the goods abroad.
4. Prepaid deposit, cargo booking, etc.
5. The goods are transported by sea.
6. Second-hand old gliders arrive at the port for declaration, etc.
7. Changing documents and paying taxes for inspection, etc.
IIIAirplanesAircraftTax analysis of imports
1. The direct import of aircraft needs to pay import duties according to the imported goods. MFN tariff rates vary widely from 1% to 5% for different types of aircraft. The general rule is that the larger the empty weight of the aircraft, the lower the MFN tax rate;The MFN rate for large transport passenger aircraft is lower than the MFN rate for large cargo aircraft.
2. Civil aircraft shall pay import VAT according to the imported goods during the import process. However, in recent years, China's value-added tax reform has been more frequent, so the calculation and deduction policies of import value-added tax for civil aircraft are also different. Among them, the tax policies that have a greater impact on imported aircraft are: first, at the end of August 2013, China implemented the reform of the whole private enterprise, and the civil aviation industry changed to value-added tax, so the value-added tax paid by the aircraft in the import link can be deducted in the domestic output tax of the airlines;Second, in May 2018, the basic VAT rate of China's aircraft was reduced from 17% to 16%;Third, China implements preferential tax rates for passenger and cargo aircraft with an empty weight of more than 25 tons, but the preferential tax rates have been fine-tuned.