Airborne gasoline’s volatile oil tax exempt place is the location where aircraft fuel was loaded and its location.
However, due to the nature of the pesticide spraying project, it may be refueled in mountainous areas etc. where addresses other than airfields can not be identified, so it is practically difficult to carry out duty-free procedures with this place as a transfer place.
Therefore, aircraft fuel imported by the employer seems to have been established with a special case that it can be used as a place to be transferred with the exceptional tax payment site of aircraft fuel tax.
This special case is said to be an import place special case.
The specific difference is that you will fill in the exceptional tax payment area where you intend to transfer to the “location and name of the place of transfer” in the duty-free proceeding document for volatile oil tax fuel and aircraft fuel.

There seems to be nothing to do beforehand in terms of aircraft fuel tax procedures and duty-free procedures for aircraft fuel in the case of aviation gasoline.
If you refuel the actual fuel, you will declare it by the end of the next month.
However, if you use various airports, you will have to prepare documents for each airport and declare it to each competent tax office, which makes the procedure very difficult.
Therefore, it seems that it will be easier later if you submit an application for approval in advance for tax payment area exception (see Q6).
Depending on the location, it seems that approval requires a period of nearly a month.

We have to declare and pay by the end of the following month.

Unlike gasoline for cars, taxes are not included in aviation gasoline, so separately, the volatile oil tax (48.60 yen / L) and regional road tax (5 yen 20 yen / L) will be charged (total 53.80 yen / L).

JET A – 1 falls under the taxable property of volatile oil tax, but we do not process tax exemption after we do the procedure of kerosene duty exemption at factories etc.
If you use it on an aircraft, you will pay an aircraft fuel tax.