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HMRC internal manual

Customs Special Procedures Manual

• From: HM Revenue & Customs
• Published: 6 January 2017
• Updated: 8 January 2018, see all updates

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1. Contents
2. SPE16000
3. SPE16100

Aircraft and their parts: contents

This section gives details of how End-use is applied to aircraft and their parts and includes details of certain simplifications which can apply.

1. SPE16105

   Goods covered
2. SPE16110

   Goods imported with airworthiness certificates
3. SPE16115

   Scope of relief
4. SPE16120

   Temporary duty suspensions
5. SPE16125

   Parts for military aircraft
6. SPE16130

   Definition of a civil aircraft
7. SPE16135

   Parts for use in civil aircraft
8. SPE16140

   Relief from VAT
9. SPE16145

   Authorisation
10. SPE16150

    Completion of End-use
11. SPE16155

    Transfers
12. SPE16160

    Assurance

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