SPE16120 - Aircraft and their parts: temporary duty suspensions
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Goods imported for the construction, maintenance and repair of aircraft of an unladen weight exceeding 2,000 kg which may benefit from Authorised Use relief. Helicopters of an unladen weight exceeding 15,000 kg do not benefit from these suspensions. Temporary duty suspensions are also available for the construction, maintenance and repair of aircraft built within the UK or parts for use in aircraft imported duty free.
Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.