SPE16115 - Aircraft and their parts: scope of relief

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The relief covers three areas:

• certain parts intended to be fitted to aircraft imported duty free or built within the UK
• all civil aircraft and ground flying trainers (flight simulators) and certain parts used to construct, maintain, repair, equip, fit out or convert them; and
• temporary duty suspensions for certain aircraft parts whether civil or military. Authorised Use relief cannot be claimed for imports of aircraft owned and operated by Non UK Companies who visit UK sites with UK employees/customers where the Authorised Use authorisation holder (established in the UK) has no involvement in the activity other than permitting their Authorised Use authorisation number to be used.

Authorised Use is for the benefit of persons established in the UK so unless the authorisation holder is the beneficiary of the relief Authorised Use cannot be claimed by ‘agents’ acting purely to facilitate the importation of aircraft on behalf of other persons

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.