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.
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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 End-use
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SPE16155Transfers
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SPE16160Assurance