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Contents

Official guidance

Customs Special Procedures Manual

SPE16100 · Aircraft and their parts

Find in this level

SPE16105 · Goods covered
SPE16110 · Goods imported with airworthiness certificates
SPE16115 · Scope of relief
SPE16120 · Temporary duty suspensions
SPE16125 · Parts for military aircraft
SPE16130 · Definition of a civil aircraft
SPE16135 · Parts for use in civil aircraft
SPE16140 · Relief from VAT
SPE16145 · Authorisation
SPE16150 · Completion of Authorisation Use
SPE16155 · Transfers
SPE16160 · Assurance

Aircraft and their parts: contents
Aircraft and their parts: relief from VAT

SPE16140 | Aircraft and their parts: relief from VAT

From HM Revenue & Customs · Customs Special Procedures Manual

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