Light Aircraft Association

Hi all, first post on here, but seeking some advice on importing some parts

Our syndicate's wag aero cubby is in need of a new set of struts, and have the order all ready to go with univair. However, my understanding is that aircraft parts are subject to lower duty and no vat, if declared in advance.

Could anyone help with a pointer or instructions on how to go about avoiding the unnecessary lining of the HMRC coffers? I'm hoping it's as simple as filling in a form, appropriately 'coding' the import and then some magic happens, but I'm not holding my breath.

Any and all advice very welcome, as I have looked and looked....

Regards
Simon

Simon,

I went through this process myself last year.

Yes, you have to pay the full 20% VAT but no import duty.

The trick is to get the shipper (Univair) to put specific wording on the outside of the packing container and also on the C88 customs form.
The wording has to be something like this:
"This shipment contains aircraft parts and is declared in accordance with CPC 40 00 028".

The handling agent (Fed Ex / UPS etc.) should recognize this wording and only bill you for VAT and handling, before releasing goods.

That should do it.

Also, don't be fobbed off by needing to quote an "End User Relief" number. You are allowed to import a few items using the "simplified" process:

From Notice 770 Imported Goods - end-use relief:

"3.3 Simplified authorisation
A simplified authorisation is one that is made at the time of import. It is made by completing the C88 with the correct CPC.
In order to use a simplified authorisation the importer must:
• wholly assign the goods to the prescribed end-use
• involve only UK customs
• not transfer the goods to other persons authorised or otherwise
• only use the simplified authorisation occasionally - this is defined as a maximum of three times per year. It must not be used as a regular means of importation
• not use CFSP to enter the goods
• and be established in the EU.
Simplified end-use must be claimed at the time of import and cannot be claimed
retrospectively".

Tony Nowak

Tony that's very kind of you, and given me more to go on than quite a few weeks of googling!

Is the end user relief something that the handler will push for?

Hi Simon,

I found my handler (Fed Ex) to be fairly helpful when they initially charged me import duty.
I provided them with proof the shipment was aircraft parts and also quoted the CPC code again.
They refunded the import duty charge.
Just make sure that Univair puts the specific wording in the C88 customs form as that is what the handler looks at to determine what they have to charge.

Regards

Tony