SPE16100 - Aircraft and their parts: contents
This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) and Customs Technical Handbooks (GOV.UK). If you have feedback about this manual being archived, email hmrcmanualsteam@hmrc.gov.uk.
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This section gives details of how End-use is applied to aircraft and their parts and includes details of certain simplifications which can apply.
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SPE16105Goods covered
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SPE16110Goods imported with airworthiness certificates
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SPE16115Scope of relief
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SPE16120Temporary duty suspensions
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SPE16125Parts for military aircraft
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SPE16130Definition of a civil aircraft
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SPE16135Parts for use in civil aircraft
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SPE16140Relief from VAT
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SPE16145Authorisation
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SPE16150Completion of Authorisation Use
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SPE16155Transfers
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SPE16160Assurance