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HMRC internal manual

Customs Special Procedures Manual

Aircraft and their parts: scope of relief

The relief covers three areas:

  • certain parts intended to be fitted to aircraft imported duty free or built within the Union
  • all civil aircraft and ground flying trainers (flight simulators) and certain parts used to construct, maintain, repair, equip, fit out or convert them; and
  • temporary duty suspensions for certain aircraft parts whether civil or military.

End-use relief cannot be claimed for imports of aircraft owned and operated by Non EU Companies who visit EU sites with EU employees/customers where the End-use authorisation holder (established in the EU) has no involvement in the activity other than permitting their End-use authorisation number to be used.

End-use is for the benefit or persons established in the EU so unless the authorisation holder is the beneficiary of the relief End-use cannot be claimed by ‘agents’ acting purely to facilitate the importation of aircraft on behalf of other persons.