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Article IX Exemption from Taxes, Customs Duties and Charges

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Article IX Exemption from Taxes, Customs Duties and Charges

    1
  • Aircraft operated on international air services by a designated airline of either Contracting Party, as well as their aircraft equipment, spare parts, supplies of fuel and lubricants, and aircraft stores (including food, beverages and tobacco) on board such aircraft shall be exempt from all customs duties, inspection fees and other similar charges and taxes on arriving in the territory of the other Contracting Party, provided such equipment and supplies remain on board the aircraft up to such time as they are re-exported or are used on the part of the journey performed over that territory.
    2
  • Subject to paragraph 3 of this Article, there shall also be exempt from customs duties, inspection fees and similar charges, with the exception of incidental payments for services performed:
    • a)aircraft stores taken on board in the territory of a Contracting Party, for use on board outbound aircraft engaged on an agreed service by the designated airline of the other Contracting Party;
    • b)spare parts introduced into the territory of either Contracting Party for the maintenance or repair of an aircraft used on the agreed services by the designated airline of the other Contracting Party;
    • c)fuel and lubricants to be supplied to an outbound aircraft operated on agreed services by the designated airline of the other Contracting Party, even when such supplies are to be used on the part of the journey performed over the territory of the Contracting Party in which they are taken on board;
    • d)aircraft equipment temporarily introduced in the territory of a Contracting Party.
    3
  • Material and supplies referred to in paragraph 2 (a), (b), (c) and (d) of this Article may be required to be kept under Customs surveillance or control.
    4
  • This article cannot be interpreted in such a way that a Contracting Party can be made subject to the obligation to refund customs duties which already have been levied on the materials referred to above.

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