SPE16145 - Aircraft and their parts: authorisation

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

Applications and authorisations are to be completed and issued as set out earlier in the guidance. However, authorisation holders must ensure that, at the time of import, all goods are correctly classified to the specific commodity code(s) that apply. However, for imports of civil aircraft and parts for civil aircraft, commodity codes or the estimated value or quantity of imports are not to be shown on the Form SP1. The description in box 5 should read: ‘Civil Aircraft and parts for civil aircraft’

Due to the nature of the aircraft industry, extended periods to assign the goods to the prescribed Authorised Use, particularly for strategic spares, are often required. Where you are satisfied there is a need for such extended periods they should be approved. Importers of a single business or private aircraft may if they wish use authorisation by declaration.

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.