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HMRC internal manual

Customs Special Procedures Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  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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