SPE16130 - Aircraft and their parts: definition of a civil aircraft
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A ‘civil’ aircraft is one which carries a civil registration (UK, EU or Third Country) although for certain types (for example, gliders) this is not obligatory.
Aircraft used by the Police, Customs or Coastguard may carry a military or non-civil registration rather than a civil registration and are therefore excluded from the relief applied to civil aircraft.
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.