SPE16155 - Aircraft and their parts: transfers
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Traders may sell Authorised Use parts to private or business owners of single aircraft who are not authorised for Authorised Use.
In such cases, the invoice must be marked: ‘Subject to Customs Authorised Use control - for use in civil aircraft only’ Authorised Use is considered complete at the time of sale. There are also special arrangements for the transfer of aircraft parts by airlines engaged in international traffic. See SPE16150.
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.