SPE16125 - Aircraft and their parts: parts for military aircraft

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Certain aircraft parts may benefit from Authorised Use relief irrespective of whether they are for civil or military aircraft if they are classified in one of the Commodity Codes listed in the published Authorised Use List.

Under Authorised Use scheme for military equipment under the MOD may claim duty relief on military aircraft and parts provided they meet the conditions laid down in the regulation, principally that they are holds an authorisation for Authorised Use.

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.