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.