SPE16160 - Aircraft and their parts: assurance

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

The risk of diversion of aircraft parts to alternative uses is considered to be low due to the quality controls and the level of control exercised by the Civil Aviation Authorities (CAA) and the price differentials between aircraft and other parts.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.