Bonded leasing: The "installment payment" magic tool for multinational enterprises.

As a seasoned veteran with 20 years of experience in the import and export industry, I've seen countless companies struggle with the high tariffs on large equipment imports. It wasn't until the introduction of the bonded leasing policy that this pain point was truly resolved. Simply put, bonded leasing is like providing businesses with a "payment plan" tax calculator, making the import of equipment such as aircraft and ships—which often cost hundreds of millions—much easier.

Three core advantages of bonded leasing

Why are more multinationals choosing bonded leasing? Based on my experience, there are three key advantages:

• Tax bufferDefer payment of customs duties and VAT when equipment enters the zone, pay in installments according to the lease terms
• Financial pressure relief valveSignificantly reduces initial capital pressure on enterprises and improves capital utilization efficiency
• Regulatory flexibilityImplements off-site supervision for large equipment like aircraft to solve logistics challenges

The "Three Musts" principle of customs supervision

I remember when handling an aircraft leasing project for an airline in 2018, customs particularly emphasized these three requirements:

• Must establish dedicated electronic ledgers to record cargo movements in real time
• It is essential to ensure that all procedures are completed at the same customs office to avoid "running around to multiple places."
• Must accept full customs supervision throughout the process, with seamless connection from entry to exit of the zone

These requirements may seem strict, but they actually protect corporate interests - something I deeply understood through practical operations.

The "Four-Step Clearance Method" for Aircraft Leasing

Take our Boeing 787 leasing project last year as an example, the standard process was:

1. Bonded zone entryAfter the aircraft arrives at Pudong Airport, first declare the inbound filing list
2. Off-site supervisionSince the aircraft cannot physically enter the zone, adopt on-site supervision by port customs
3. Installment tax payment: The airline company pays the rent quarterly, and we simultaneously handle the "lease tax" declaration.
4. Flexible disposalAt lease end, options include return, lease renewal, or purchase

Five practical concerns enterprises care about most

Ive compiled the most frequently asked questions from clients during daily consultations here:

• Q: What if rent payment is overdue?
  A: A late fee of 0.05% per day will apply - we recommend setting payment reminders
• Q: How to handle equipment damage during lease?
  A: Must promptly report to customs - repair parts import can be declared separately
• Q: Can the lessee company be changed mid-term?
  A: Yes, but requires re-filing all documentation
• Q: Will exchange rate fluctuations affect tax liability?
  A: Yes, customs calculates taxes based on the exchange rate on declaration day
• Q: How to declare when returning equipment?
  A: Differentiate lease periods and declare using different supervision codes

Three professional recommendations for enterprises

Based on years of experience, Ive compiled these pitfall avoidance guidelines:

• Plan cash flow in advance: Align rental payment cycles withCustoms declarationkey milestones
• Build a professional team: Bonded leasing involves coordination with multiple departments including customs and taxation
• Leverage policy incentives: Especially the cross-regional supervision policies for aircraft and vessels

I recall one instance where we helped a client optimize their plan by rationally scheduling rental payments, ultimately saving them 23% in capital costs.

Future Trends: The "New Gameplay" of Bonded Leasing

As policies continue to improve, Ive observed three new trends:

• Green energy equipment leasing is emerging
• Blockchain technology is being applied to leased asset supervision
• Cross-border asset securitization is creating new financing channels

These innovative models all deserve close attention from foreign trade enterprises.

Bonded leasing is like installing "tax wheels" for multinational corporations, making heavy-asset operations feel effortless. As a practitioner, my greatest sense of achievement comes from seeing clients successfully "travel light" through our solutions. If you're considering this business model, why not start by trying out a "financed" aircraft?