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HMRC internal manual

Customs Special Procedures Manual

Aircraft and their parts: authorisation

Applications and authorisations are to be completed and issued as set out earlier in the guidance.  However, authorisation holders must ensure that, at the time of import, all goods are correctly classified to the specific commodity code(s) that apply. However, for imports of civil aircraft and parts for civil aircraft, Commodity codes or the estimated value or quantity of imports are not to be shown on the Form SP1. The description in box 5 should read: ‘Civil Aircraft and parts for civil aircraft’

Due to the nature of the aircraft industry, extended periods to assign the goods to the prescribed End-use, particularly for strategic spares, are often required. Where you are satisfied there is a need for such extended periods they should be approved. Importers of a single business or private aircraft may if they wish use authorisation by declaration.