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HMRC internal manual

Customs Special Procedures Manual

Aircraft and their parts: parts for use in civil aircraft

The relief covers certain parts for use in civil aircraft or ground flying trainers for the:

  • construction
  • maintenance
  • conversion
  • equipping
  • repair, or
  • fitting out of such aircraft.

It does not, however, extend to items of test equipment temporarily fitted to an aircraft and removed once readings have been taken, GPS (Global Positioning Systems) equipment or ground handling equipment.