SPE16135 - Aircraft and their parts: parts for use in civil aircraft
Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.
The relief covers certain parts for use in civil aircraft or ground flying trainers for the:
- construction
- maintenance
- conversion
- equipping
- repair, or
- fitting out of such aircraft.
It does not, however, extend to items of test equipment temporarily fitted to an aircraft and removed once readings have been taken, GPS (Global Positioning Systems) equipment or ground handling equipment.
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.