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HMRC internal manual

Customs Special Procedures Manual

Aircraft and their parts: temporary duty suspensions

Regulation 3050/95 covers goods imported for the construction, maintenance and repair of aircraft of an unladen weight exceeding 2,000 kg which may benefit from End-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 EU or parts for use in aircraft imported duty free.