HomeCirculars › RBI/2005-06/168

Import of Aircraft on Operating Lease – Security Deposits

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Source: Reserve Bank of India · RBI/2005-06/168 · issued 27 Sep 2005 · ~2 min read
Quick answerRBI now allows AD banks to remit up to USD 1 million per aircraft as security deposit for operating leases without requiring a standby LC or bank guarantee, subject to conditions.
The rule, in the simplest words
How it plays out — a real example

Ravi, a forex & trade-finance officer in Indore, is processing a remittance for a private airline leasing a plane. He checks the airline's board approval and confirms the deposit will be returned before the lease ends, then sends $1 million to the lessor without needing a costly bank guarantee.

What changed

Previously, remittances for security deposits on aircraft operating leases required a standby letter of credit or guarantee from a reputed international bank or an AD in India against a counter-guarantee. Now, ADs can permit airline companies (excluding public sector entities) to remit up to USD 1 million per aircraft without such guarantees, provided conditions like board approval and bona fides are met. For public sector airlines, remittances above USD 100,000 per aircraft require a specific waiver from the Ministry of Finance.

What it means for you

This eases the financial burden on private airline companies by reducing the need for costly international guarantees for security deposits on aircraft operating leases. Banks can now process these remittances more efficiently, but must ensure strict compliance with conditions like board approval and repatriation of any balance deposit. Public sector airlines still face tighter restrictions, requiring a government waiver for higher amounts.

What you must do

Who it affects

Authorised Dealer banks handling foreign exchange for aircraft imports, Private airline companies in India, Public sector airline companies and government departments/undertakings, Lessors of aircraft, aircraft engines, and helicopters on operating lease

❓ Common questions

What is the maximum amount that can be remitted without a guarantee for private airlines?

Up to USD 1,000,000 per aircraft for security deposit towards lease rentals on operating leases.

What conditions must AD banks check before allowing the remittance?

Banks must be satisfied with the transaction's bona fides, ensure the airline has necessary approvals from authorities like DGCA, and that the remittance is approved by the bank's Board or as per its policy.

Are public sector airlines treated differently?

Yes, for public sector airlines or government departments, remittances above USD 100,000 per aircraft require a specific waiver from the Ministry of Finance, in addition to other conditions.

📜 Read the original circular — full text as issued by RBI
RBI/2005-06/168 A.P. (DIR Series) Circular No. 13 September 27, 2005 To All Banks Authorised to Deal in Foreign Exchange Madam/Sir, Import of Aircraft on Operating Lease - Security Deposits Attention of Authorised Dealer banks (ADs) is invited to the A.P. (DIR Series) Circular No.24 dated March 1, 2002 wherein ADs have been permitted to remit lease rentals and open letter of credit (LC) towards security deposit for acquisition of aircraft by airline companies on operating lease. 2. Airline companies in India have been approaching the Reserve Bank to allow remittances towards security deposit with lessor for payment of lease rentals without a standby letter of credit / guarantee from a reputed international bank abroad / guarantee of an AD in India against the counter-guarantee of a reputed international bank abroad [cf: para A.6 (a) of the Master Circular dated July 01, 2005 on Import of Goods and Services]. 3. It has now been decided that ADs may permit airline companies (other than a Public Sector company or a Department/Undertaking of the Government of India/State Government/s) to remit up to USD 1,000,000 (US Dollar one million only) per aircraft towards security deposit (for payment of lease rentals) with lessor for import of aircraft / aircraft engine / helicopter on operating lease without a standby letter of credit or a guarantee from a reputed international bank abroad or a guarantee of an AD in India against the counter-guarantee of a reputed international bank abroad subject to following conditions: (i) The AD is satisfied about the bona fides of the transaction. The airline company has obtained necessary approval from appropriate authority like Ministry of Civil Aviation/Director General of Civil Aviation, Government of India for importing the aircraft/helicopter on operating lease. Remittance is permitted as per the Policy on Advance Remittances approved by the Board of Directors of the bank or with the specific approval of the Board of Directors of the bank. The final maturity of the security deposit should not be beyond the date of the last instalment towards lease rental or date of return of the aircraft / helicopter to the lessor, whichever is later. If required, the deposit amount may be adjusted towards lease rentals. However, the balance security deposit, if any, should be repatriated before expiry of the lease period. 4. In case of an airline company in the Public Sector or a Department/Undertaking of the Government of India/State Government/s, ADs may permit remittance of amount exceeding USD 1,00,000 (US Dollar one hundred thousand only) per aircraft towards security deposit (for payment of lease rentals) with lessor subject to conditions (i) to (iv) in paragraph 3 above and a specific waiver of bank guarantee from the Ministry of Finance, Government of India. 5. Authorised Dealer banks may bring the contents of this circular to the notice of their constituents and customers concerned. 6. The directions contained in this circular have been issued under sections 10(4) and 11(1) of the Foreign Exchange Management Act, 1999 (42 of 1999) and is without prejudice to permissions / approvals, if any, required under any other law. Yours faithfully, (Vinay Baijal) Chief General Manager
Reproduced for reference with acknowledgment — Source: Reserve Bank of India · RBI/2005-06/168 · issued 27 Sep 2005. The plain-English explanation above is BankPulse’s own independent summary.
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Worked example & action-note template

Example: if you are a Compliance officer at a bank this circular applies to (Authorised Dealer banks handling foreign exchange for aircraft imports, Private airline companies in India, Public sector airline companies and government departments/undertakings, Lessors of aircraft, aircraft engines, and helicopters on operating lease), your first concrete step on “Import of Aircraft on Operating Lease – Security Deposits” is: “Verify the airline company's bona fides and ensure it has obtained necessary approvals from the Ministry of Civil Aviation or DGCA.” (RBI issued this 27 Sep 2005).

  1. Circular: RBI/2005-06/168 -- Import of Aircraft on Operating Lease – Security Deposits
  2. Issued: 27 Sep 2005
  3. Action required: Verify the airline company's bona fides and ensure it has obtained necessary approvals from the Ministry of Civil Aviation or DGCA.
  4. Action required: Ensure the remittance is in line with the bank's Board-approved policy on advance remittances or has specific Board approval.
  5. Action required: Confirm the security deposit's maturity does not extend beyond the last lease rental installment or the aircraft's return date.
  6. Action required: Ensure any balance security deposit is repatriated before the lease period ends.
  7. Action required: For public sector airlines, obtain a specific waiver from the Ministry of Finance before permitting remittances above USD 100,000 per aircraft.
  8. Owner: ____________ Target date: ____________
  9. Board/committee approval needed? Y / N
  10. Evidence filed in compliance register on: ____________
Built only from this circular’s own published fields — not legal advice; always confirm against the official RBI source.

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Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=2512&Mode=0 — Plain-English summary by BankPulse (bankpulse.ai), reviewed by our expert reviewer, CA Amit Jain. Independent platform, not affiliated with the Reserve Bank of India; is our own plain-English paraphrase, not RBI’s original wording.
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