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