End-use relief - aircraft and aircraft parts

By Tolley

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • End-use relief - aircraft and aircraft parts
  • Goods included in the relief
  • Temporary duty suspensions
  • Obtaining authorisation
  • Completing end-use
  • Transfers using airway bills, etc
  • Military aircraft and their parts

Please note that the procedure outlined below ceased to be applicable when the Union Customs Code was introduced on the 1 May 2016. Please see the Union Customs Code - End-Use Relief and other guidance notes in the Union Customs Code subtopic for more information on the current rules.

2454/93/EEC , Articles 291-300; 1602/2000/EC , Article 1(7); 444/2002/EC ; 2454/93/EEC , Annex 67 and Article 292(2); Notice 770 Imported goods: end-use relief (LNB News 27/04/2009 94); De Voil Indirect Tax Service V17.152 (subscription sensitive)

This guidance note provides an overview of the end-use treatment of aircraft and aircraft parts. This note should be read in conjunction with the following guidance notes:

  • End-Use relief - Applying for authorisation
  • End-use - importing goods
  • End-use relief - transferring and disposing of goods
  • End-use relief - military equipment
  • End-use relief - goods for shipwork and the continental shelf

It should be noted that as an alternative to using end-use, importers can use the air worthiness certificate scheme issued by the Civil Aviation Authority (CAA) to import parts, components and other goods that are used to manufacture, maintain, modify, rebuild or repair aircraft free of duty.

Goods included in the relief

If relief can be claimed on the aircraft and their parts then it will indicated in the Tariff usually by the footnote:

“Subject to end-use control - see volume 1, Part II”

End-use relief will cover:

  • importation of civil aircraft, aircraft parts and parts used for ground flying trainers. The relief for aircraft parts is for use in two ways.
    • for use in the construction, maintenance and repair

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