Added a link to the consultation on how the UK duty tariff suspension application process will work to section 1.6: Timings.
Title and attached document replaced with updated content reflecting changes brought in on 1 January 2021.
Section 7 has been updated with information about aircraft parts imported with an Authorised Release Certificate.
Requests for information on duty suspension should be made to the Department for International Trade using the new email contact details and section headed 'Enquiries concerning scope' has been removed.
This guidance has been updated to reflect import and export legislation changes from 1 May 2016.