曝光臺 注意防騙 網曝天貓店富美金盛家居專營店坑蒙拐騙欺詐消費者

- - - - - - - - - - - - -
COMMENTARY ON COUNCIL RESOLUTION
Taxes on fuel, lubricants or other consumable technical supplies
1. In adopting this Resolution as regards fuel, lubricants and other consumable technical
supplies the Council endorsed the policy of reciprocal exemption from, or refund of, customs and other
duties on these items when used in international air transport. It did so upon the bases of, inter alia,
long-standing maritime practice and the established policy of many States. The Council recognized the
obvious practical difficulties inherent in adopting any other course of action and pointed out that its
policy on fuel as set forth in the Resolution appeared to be the only one available in the foreseeable future
which would, in a simple and effective manner, assure equitable treatment for international aviation
throughout the many jurisdictions into which it operated.
2. The Resolution includes in Resolving Clause 1 a), in addition to fuel and lubricants,
consumable technical supplies such as de-icing fluid, hydraulic fluid and cooling fluid which, in their
usage, furnish a precise parallel with fuel and lubricants. Resolving Clause 1 a) i) of the Resolution goes
somewhat further than Article 24 of the Convention in that the fuel, lubricants and other consumable
technical supplies on board upon arrival of the aircraft, so long as they are not offloaded, remain exempt
from customs and other duties and can be consumed without any obligation that they or their equivalent
be “retained on board on leaving the territory” of the State granting the exemption. Resolving
Clause 1) a) ii) of the Resolution provides for exemption or refund for the fuel, lubricants and other
consumable technical supplies taken on board at the final international airport of call in a customs
territory of a State, whether or not such airport is located at the border of the customs territory. Resolving
Clause 1 a) iii) goes one step further, calling on States to grant such exemptions also for the fuel and other
consumable technical supplies taken on board an aircraft engaged in international air transport when it
makes successive stops at two or more international airports in a single customs territory. The Council has
endeavoured to make it clear in the above Resolution that the fuel in question is that taken on board at
international airports in the State concerned prior to the last international airport of call.
3. Special attention is drawn to the fact that Resolving Clause 1 a) makes the Resolution, as
far as taxes on fuel, lubricants or other consumable technical supplies are concerned, applicable to all
aircraft engaged in international operations, i.e. those performing scheduled, non-scheduled and private
flights, and including those aircraft leased or chartered by an operator of another State even though the
aircraft concerned may be registered in the State from which the exemption is sought. The Council
concluded that all types of operations were entitled to equal treatment in this respect and this had been the
basis upon which Article 24 of the Chicago Convention was drafted. Those Contracting States which,
thus far, have granted exemption from duties on fuel, etc., to one type of operation only, e.g. scheduled
international flights, are therefore invited to make special efforts in bringing their national practices in
line with this clause of the Resolution.
4. Resolving Clauses 1 b) and c) make it clear that this part of the Resolution on fuel is
based on reciprocity, but invites Contracting States to extend the exemption on a general basis whether or
not reciprocity exists. However, with reciprocity a type of national treatment standard exists and a
Contracting State need only give the same treatment and no more than that accorded to its own aircraft in
another State.
5. Resolving Clause 1 d) makes it clear that fuel, lubricants, etc., should be exempt from any
kind of duties and taxes regardless of the names attached to such levies in different countries.
6. With respect to Resolving Clause 1 e), the term “local” relates to political subdivisions of
a State such as states, provinces and municipalities, and the Council is aware of the difficulties which
might arise in some States where such entities have the constitutional right to levy duties and taxes on
their own behalf. The inclusion of this clause is intended to encourage such States to seek the necessary
internal arrangements, or to take whatever steps may be appropriate or possible to ensure compliance at
local level with an international commitment made by the central government. If such arrangements
cannot reach complete fruition, the other State concerned can still determine whether sufficient
reciprocity is available to warrant its entry into an agreement. In general terms the implementation of this
　
中國航空網 www.k6050.com
航空翻譯 www.aviation.cn
本文鏈接地址：ICAO's Policies on Taxation in the Field of International Ai(5)