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HMRC internal manual

Customs Special Procedures Manual

Aircraft and their parts: transfers

Traders may sell End-use parts to private or business owners of single aircraft who are not authorised for End-use.

In such cases, the invoice must be marked: ‘Subject to Customs End-use control - for use in civil aircraft only’ End-use is considered complete at the time of sale. There are also special arrangements for the transfer of aircraft parts by airlines engaged in international traffic.  See SPE16150.