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HMRC internal manual

Customs Special Procedures Manual

Aircraft and their parts: goods covered

Aircraft and their parts which are eligible for End-use relief are indicated in the Tariff by one of three footnotes:

1.  Entry under this subheading is subject to conditions laid down in the relevant Union provisions. See also Volume 1 Part II paragraph 11.2.8. An example of the use of this footnote is under Commodity code 8409101000 - Parts for engines for use in civil aircraft.

2.  Subject to End-use control - see Volume 1, Part 11. An example of the use of this footnote is under Commodity code 8409109010 - Parts for aircraft engines intended to be fitted in aircraft imported duty free or built within the union.

(This footnote is used in conjunction with TARIC lines where temporary duty suspensions exist for goods ‘intended to be fitted in aircraft imported duty free or built within the union’ and can include military as well as civil aircraft parts.)

3.  For the construction, maintenance and repair of aircraft of an unladen weight exceeding 2000 kilograms and of ground flying trainers for civil use. An example of the use of this footnote is under Commodity code

8418991010 - Evaporators and condensers, excluding those for refrigerators of the household type - for use in certain types of aircraft.

(This footnote refers to goods listed in the annex to Council Regulation 3050/95 and includes parts for military as well as civil aircraft)

End-use relief applies to goods entered to the tariff or TARIC lines bearing one or other of the above footnotes, subject to the End-use provisions. The first footnote applies only to parts for civil aircraft.