Group 1 - The core viewpoint of the article highlights the significant growth and competitive advantage of Xiamen Aircraft Engineering Company due to innovative customs policies that support bonded maintenance outside the comprehensive bonded zone [1][2] - During the 14th Five-Year Plan period, Xiamen has completed maintenance on a total of 998 aircraft, ranking first in the country [1] - The introduction of the "bonded maintenance outside the comprehensive bonded zone" model allows aviation maintenance companies to enjoy tax refund and guarantee exemption policies, saving companies approximately 2.2 billion yuan annually [1] Group 2 - The Xiamen aviation maintenance base has developed a comprehensive industrial structure that includes major aircraft overhauls, passenger-to-freighter conversions, business jet refurbishments, engine and landing gear maintenance, aviation electrical repairs, parts manufacturing and maintenance, and talent training [2] - The total value of imports and exports under the supervision of Xiamen Customs for bonded aviation maintenance during the 14th Five-Year Plan period reached 558.68 billion yuan, with an average annual growth rate of 255.24% [2]