SPE16150 - Aircraft and their parts: completion of Authorisation Use
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Goods are considered to have been assigned to their Authorised Use:
- when materials used by airlines for the maintenance and repair of their aircraft, either under the terms of exchange agreements or for their own needs, are first assigned to that Authorised Use
- for certain classes of aircraft for the purposes of construction, maintenance, conversion or equipping when the aircraft is transferred to a person other than the holder of the authorisation or again made available to its owner, inter alia following maintenance, repair or conversion, and
- for civil aircraft when they are registered in the public records prescribed for that purpose. According to advice received from the UK CAA, this includes registry in the records of 3rd country Civil Aviation Authorities.
Where the aircraft is not required to be registered, for example, aircraft in kit form, Authorised Use is considered to be completed when suitable evidence of civil use is produced.
Aircraft and parts may also be exported in order to discharge their duty liability.
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.