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HMRC internal manual

Customs Special Procedures Manual

Aircraft and their parts: goods imported with airworthiness certificates

As an alternative to End-use, importers of aircraft parts may use the airworthiness certificate scheme.

With the introduction of Council Regulation 1147/2002 which came into force on 1 July 2002, it has become possible for parts, components and other  goods used for the manufacture, repair, maintenance, rebuilding or modification of aircraft to be imported free of duty provided they are imported with a certificate of airworthiness issued by a civil aviation authority. The airworthiness scheme may be used as an alternative to End-use relief for such goods.

Goods held under End-use relief cannot be transferred to the certificate scheme as they are already in free circulation and transfer to the scheme will not complete End-use. Therefore, traders should be advised to retain any goods already entered to End-use relief under that regime.

Full details of the airworthiness certificate scheme are contained in Volume 1 Part 9 of the Tariff.

Council Regulation 1147/2002