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HMRC internal manual

Customs Special Procedures Manual

Aircraft and their parts: completion of End-use

Goods are considered to have been assigned to their End-use:

  • when materials used by Airlines for the maintenance and repair of their aircraft, either under the terms of exchange agreements or for their own needs, are first assigned to that End-use
  • for certain classes of aircraft for the purposes of construction, maintenance, conversion or equipping when the aircraft is transferred to a person other than the holder of the authorisation or again made available to its owner, inter alia following maintenance, repair or conversion, and
  • for civil aircraft when they are registered in the public records prescribed for that purpose. According to advice received from the EU Commission, this includes registry in the records of 3rd country Civil Aviation Authorities.

Where the aircraft is not required to be registered, for example, aircraft in kit form, End-use is considered to be completed when suitable evidence of civil use is produced.

Aircraft and parts may also be exported in order to discharge their duty liability.