Customs Special Procedures Manual

SPE16160 - Aircraft and their parts: assurance

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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.