Importing a kit

Importing the kit from Vans can prove difficult when it comes to import duty. Rules change so the information below should be verified but is given as a guide.

Firstly you have to pay VAT on the kit and shipping. VAT can be paid direct to HMRC and avoid paying charges to the shipping agent, just ask.

You should be able to import with zero import duty using the simplified system as follows

Ask Vans to that in order to smooth things through customs can you please ensure that the paperwork and the crate shows the following customs info:

PARTS FOR USE IN CIVIL AIRCRAFT

Tariff Heading 8807 9090 10  ( changed 7/7/22)

PROPELLERS AND ROTORS AND PARTS THEROF

Tariff Heading 8807 1000 10

Some couriers still don’t understand this and so the following response to them has been helpful.

I note from your invoice Internal Reference Number: xxxxxxxxxxxxxxxxx that duty has been applied to my goods. This should not have been applied, as the following reference shows, as I am importing using “End Use Relief”:

https://www.trade-tariff.service.gov.uk/trade-tariff/commodities/8807300010?country=US#import

The following reference also refers:

https://www.gov.uk/guidance/hmrcs-national-import-reliefs-unit-niru

Authorisation by Declaration End Use

Authorisation by Declaration End Use is primarily designed for certain industries such as shipbuilding and aircraft manufacture, who are not locally authorised, and who only import occasionally.

Eligible goods are highlighted in Notice 3001: customs special procedures for the Union Customs Code and relief is only available for end-use operations carried out in the UK.

The entry is made using the appropriate Customs Procedure Code.

End-Use Relief may be applied for at the time of import by completing a C88. You may only use the Authorisation by Declaration end-use system if you import goods on an occasional basis.

In order to use a Authorisation by Declaration 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
  • not use Customs Freight Simplified Procedures to enter the goods
  • be established in the EU

This sort of authorisation should only be used a maximum of 3 times a year.

They are Parts for Civil Aircraft, Commodity Code xxxxxx, imported using Simplified Procedure CPC 4000000, with End User Number EU9999/999/99, and should get end user relief, with no import duty to pay.

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