Changes to customs tariff rules on imported aircraft parts (CIP13/2018)

Find out about changes to regulations on aircraft parts imported with a certificate of airworthiness.


This Customs Information Paper provides an update and confirms the repeal of Regulation (EC) 1147/2002. This is following publication of EC (EU) 2018/581 of the Council Regulation concerning temporarily suspending the autonomous Common Customs Tariff duties on certain goods of a kind to be incorporated in or used for aircraft.

Due to extensive technical and legislative developments which have occurred since 2002, and in the interest of clarity Regulation (EC) No 1147/2002 has been replaced by EC (EU) 2018/581 as it was seen necessary to remove burden for both economic operators and customs authorities.

Airworthiness scheme

The airworthiness scheme may be used as an alternative to End-Use relief for suspending duty for aircraft parts, components and other goods used for the manufacture, repair, maintenance, rebuilding or modification of aircraft to be imported free of duty.

This is provided they are imported with a certificate of airworthiness issued by a civil aviation authority. This scheme does not cover the import of aircraft.

Commission Regulation (EU) No 748/2012 (2) provides that for a part to be eligible for installation in a type-certificated product, it must be accompanied by an authorised release certificate (EASA Form 1).

This was previously known as certificate of airworthiness, issued by a party authorised by aviation authorities within the EU.

The suspension of customs duties should be conditional on the availability of an authorised release certificate or, in the case of repair or maintenance of goods that have lost their airworthiness status, on the availability of a previous authorised release certificate.

The regulation allows equivalent certificates issued by third countries and certificates issued under bilateral aviation safety agreements with the EU before the establishment of the European Aviation Safety Agency (EASA) are acceptable as an alternative to the authorised release certificates (EASAForm 1).

List of equivalent certificates

Aviation AuthorityAuthorised release certificate
Joint Aviation Authorities (Europe) JAA Form 1
Federal Aviation Administration (USA) FAA Form 8130
Transport Canada Civil Aviation TCCA Form One
TCCA 24-0078
National Civil Aviation Agency (Brazil) Form F-100-01 (SEGVOO 003)
Directorate General of Civil Aviation (Turkey) SHGM Form 1
Civil Aviation Safety Authority (Australia) CASA Form 1
Civil Aviation Authority of Singapore CAAS (AW)95
Japan Civil Aviation Bureau Form 18
Civil Aviation Administration of China CAAC Form AAC-038
Civil Aviation Department (Hong Kong) CAD Form One
Civil Aviation Authority of Vietnam CAAV Form One
Directorate General of Civil Aviation (Indonesia) DAAO Form 21-18
Civil Aviation Authority of the Philippines CAAP Form 1
General Authority of Civil Aviation (Saudi Arabia) GACA SS&AT_F8130-3
General Civil Aviation Authority (United Arab Emirates) AW Form 1
Civil Aviation Authority of New Zealand Statement of compliance with airworthiness requirements
CAA FORM 8110-3
Federal Air Transport Agency of the Russian Federation Airworthiness Approval Tag
Form C-5


The customs declaration for release for free circulation should contain a reference to the identification number of the authorised release certificate or, in the case of the repair or maintenance of goods that have lost their airworthiness status, to the identification number of a previous authorised release certificate.

Where customs authorities have reason to suspect that a certificate has been falsified, are able to request an expert opinion from a representative of the national aviation authorities, at the expense of the importer.

Customs authorities will consider the risk that the cost of the expert opinion would outweigh the benefit to the importer of the suspension of duties, in the event that according to the expert opinion the rules for the issuing of those certificates have not been infringed.


The new regulations introduces the following changes:

  • authorised release certificates, formerly known as certificates of airworthiness, will be used for in conjunction with the customs declaration
  • the regulations clarify that the new certificates are in an electronic form and documents will be submitted in an electronic format
  • the new regulations clarifies the parts being relative to both civil and military aircraft
  • the regulations allow for suspension of duty for parts imported for repair

Special procedures

Under special procedure, importations with customs supervision such as End-Use, inward processing or customs warehousing has been seen as difficult to carry out for the industry, temporary suspension should continue following changes in End-Use procedures.


For general HMRC queries speak to the VAT, Excise and Customs Helpline.

For guidance queries contact:

Import Export Team 
HM Revenue & Customs 
Custom House Annex 
32 St Mary At Hill 



Published 9 November 2018

• support: (t) 01784 240400 (e)
• sales: (t) 01784 242200 (e)