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HMRC internal manual

Customs Special Procedures Manual

• From: HM Revenue & Customs
• Published: 6 January 2017
• Updated: 8 January 2018, see all updates

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1. Contents
2. SPE16000
3. SPE16100
4. SPE16160

Aircraft and their parts: assurance

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.

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