Union Customs Code ― End-Use Relief ― aircraft, continental shelf and military equipment, etc

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

  • Union Customs Code ― End-Use Relief ― aircraft, continental shelf and military equipment, etc
  • Aircraft and aircraft parts
  • Military equipment
  • Shipwork goods
  • Continental shelf (territorial waters within 12 nautical miles)
  • Fish and cheese
  • Bicycle parts
  • Other goods eligible for EnU

Aircraft and aircraft parts

A civil aircraft is any aircraft that has a civil registration that is issued in any country (although for certain types of aircraft this is not necessary, eg gliders), are leased by a civil airline or are used for recreational purposes. The term civil aircraft includes:

  • aircraft imported from third countries which do not carry a military or non-civil registration
  • aircraft designed or adapted for use for recreation or pleasure
  • aircraft leased by a civil airline or other outlet which continue to be maintained to Civil Aviation Authority or an equivalent standard

It is possible for police, customs and coastguard aircraft to carry a military or non-civil registration and these aircraft cannot be included within the scope of this relief.

Certain aircraft parts may benefit from End-Use (EnU) Relief regardless of whether they are civil or military aircraft if they are classified in one of the commodity codes listed in the Annex to Council Regulation 3050/95 . Relief for military aircraft should be claimed under Council Regulation (EC) 150/2003 , see below.

Commission Regulation 2017/1925  amended the Tariff and has abolished use of the End Use procedure where a civil aircraft has been registered on the civil register of a member state or third country and declared to free circulation. This applies to civil aircraft in commodity codes 8802 11, 8802 12, 8802 20, 8802 30 and 8802 40. Imports are duty free where reference is made in the customs declaration to the relevant certificate of registration.

Duty can be relieved on the importation of civil aircraft, ground flying trainers and civil aircraft parts used in their:

  • construction

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