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HMRC internal manual

VAT Transport

Parts and equipment for ships and aircraft: Importation of parts and equipment without payment of VAT

An importer who imports parts and equipment from outside the European Community, claims relief from VAT on import declaration Form C88 by entering Customs Procedure Codes (CPC) in box 37 as follows:

  • for parts etc. eligible for customs end use duty relief, CPC 94 00 37 (for ships) or 94 00 38 (for aircraft);
  • for parts etc. imported from the Special Territories of the EC, CPC 49 00 72;
  • for parts etc. imported from other countries outside the EC for free circulation, CPC 40 00 72.

Entry to these CPCs constitutes an undertaking that the goods meet all the conditions of the relief. (There are special CPCs for imports of defence equipment.)

A supplier must submit with the C88 commercial documentation as evidence that the goods are eligible for the relief.