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HMRC internal manual

Customs Special Procedures Manual

Aircraft and their parts: parts for military aircraft

Certain aircraft parts may benefit from End-use relief irrespective of whether they are for civil or military aircraft if they are classified in one of the Commodity Codes listed in the Annex to Council Regulation 3050/95.

Under the new End-use scheme for military equipment under Council Regulation 150/2003, the MOD may claim duty relief on military aircraft and parts provided they meet the conditions laid down in that regulation, principally that they are End-use authorised.

Council Regulation 3050/95, Council Regulation 150/2003