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Aerospace Maintenance, Repair and Overhaul (MRO) Companies

  1. Sales Tax on machinery, equipment and specialised tools to be used for Aerospace MRO activities imported, transported from designated area, from a Licenced Warehouse under Section 65 of the Customs Act 1967 or Licenced Manufacturing Warehoused under Section 65A of the Customs Act 1967, from a free zone under the Free Zones Act 1990, or purchased from a registered manufacturer under Item 33A Sales Tax (Persons Exempted From Payment of Tax) (Amendment) (No.2) Order 2018
  2. Sales Tax on spare parts, components, materials and specialised consumables goods to be used for Aerospace MRO activities imported, transported out from designated area, from a Licenced Warehouse under Section 65 of the Customs Act 1967 or Licenced Manufacturing Warehouse under section 65A of the Customs Act 1967, from a free zone under the Free Zones Act 1990, or purchased from a registered manufacturer under Item 33B Sales Tax (Persons Exempted From Payment of Tax) (Amendment) (No.2) Order 2018
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