Commentary

V3.302A Method and control of importation

Part V3 Supplies, acquisitions and imports

V3.302A Method and control of importation

V3.302A Method and control of importation

This paragraph examines the procedures under which goods may be imported according to the method of importation, and the time of importation associated with those methods.

Importing goods by air

An 'aerodrome' is an area of land or water designed, equipped, set apart or commonly used for affording facilities for the landing and departure of aircraft1. An aerodrome is referred to as a 'customs and excise airport' if it is designated for the time being as a place for the landing or departure for the purposes of the customs and excise Acts2. HMRC publishes a list of designated airports on the gov.uk website3. The following are customs and excise airports:

  1.  

    •     Aberdeen

  2.  

    •     Belfast International

  3.  

    •     Biggin Hill

  4.  

    •     Birmingham

  5.  

    •     Blackpool

  6.  

    •     Bournemouth

  7.  

    •     Bristol

  8.  

    •     Cambridge

  9.  

    •     Cardiff

  10.  

    •     Coventry

  11.  

    •     East Midlands

  12.  

    •     Edinburgh

  13.  

    •     Exeter

  14.  

    •     Farnborough

  15.  

    •     Filton

  16.  

    •     Glasgow

  17.  

    •     Humberside

  18.  

    •     Leeds Bradford

  19.  

    •     Liverpool

  20.  

    •     London City

  21.  

    •     London Gatwick

  22.  

    •     London Heathrow

  23.  

    •     London Luton

  24.  

    •     London Stansted

  25.  

    •     Lydd

  26.  

    •     Manchester

  27.  

    •     Manston

  28.  

    •     Newcastle

  29.  

    •     Newquay

  30.  

    •     Norwich

  31.  

    •     Plymouth

  32.  

    •     Prestwick

  33.  

    •     Shoreham

  34.  

    •     Southampton

  35.  

    •     Southend

  36.  

    •     Sumburgh

  37.  

    •     Teesside

An 'examination station' is a place at a customs and excise airport approved4 for the loading and unloading of goods and the embarkation and disembarkation of passengers5. Approval may be subject to conditions specified in regulations6.

Except as permitted by HMRC, the commander of an aircraft entering the UK from a place outside the

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