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Article 8 Exemption from taxes, customs duties and charges

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Article 8 Exemption from taxes, customs duties and charges

    8.1
  • Aircraft operated on international air services by the designated airline of either Contracting Party, as well as their regular equipment, 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 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.
    8.2
  • There shall also be exempt from the same duties, fees and charges, with the exception of charges corresponding to the service performed:
    • 8.2.1.aircraft stores taken on board in the territory of a Contracting Party and intended solely for use on board outbound aircraft engaged on an international air service of the designated airline of the other Contracting Party;
    • 8.2.2.spare parts, including engines, introduced into the territory of either Contracting Party for the maintenance or repair of aircraft used on international air services by the designated airline of the other Contracting Party; and
    • 8.2.3.fuels and lubricants supplied to an aircraft of the designated airline of a Contracting Party engaged on an international air service in the territory of the other Contracting Party, even when these supplies are to be consumed on the parts of the flight which are performed over the territory of the Contracting Party in which they are taken on board; and notwithstanding that on all such flights aircraft may make intermediate landings in that territory.
    8.3
  • Materials referred to in sub-paragraphs 8.2.1, 8.2.2 and 8.2.3 above may be required to be kept under Customs supervision or control.

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