40 00 028

1.Goods Covered / Goods imported under the simplified end-use procedure at a reduced or nil rate of customs duty, subject to their use within the EC for a prescribed purpose and identified in Parts 9 and 11 of Vol 1 of the tariff.
2.Notice / 770
3. Specific Fields in the declaration/notes on completion / Box 1 enter code IM followed by A or D as appropriate
Box 44 enter
  • document identifier N990
  • End Use authorisation number EU 9990/999/99,
  • Do not enter a document status code
  • Declare NIRU as a SPOFF Statement

4. Additional documents required
5. Security required / Security for customs duty will not normally be required unless the claim to end-use relief cannot be substantiated eg copy invoice not available. Release can be on any form of security pending confirmation. Enter MP codes N,P, Q, S, T, U or V as appropriate in box 47.
The amount secured must cover the duty chargeable had the end-use rate of duty not be claimed. When security is by deposit enter DTA as the last 3 characters of the Rate column and the charges on deposit in the amount column of Box 47
6. Additional information / .Box 44 enter authorisation holders reference number if any.
If relief from VAT is claimed enter in box 44 -the manufacturer’s part number specified for inventory control in accordance with airworthiness standards administered by the CAA or other internationally recognised aviation authorities; andthe type of aircraft for which the parts / equipment are intended as a GEN 45 AI Statement
7. VAT / VAT must be paid at importation unless relief is claimed in the following circumstances;
7.1. VAT This CPC relieves VAT providing the parts and equipment are:
(i) — of a kind ordinarily installed in the propulsion, navigation or communicationssystems or the general structure of any qualifying aircraft; or
(ii) — safety equipment for use in such a qualifying aircraft;
and
(iii) — where the importer is a government department, the parts are to be installed orincorporatedin the course or furtherance of business;
or
— in aircraft used for providing rescue orassistance at sea.
A qualifying aircraft is any aircraft that
(i) is used by an airline operating for reward chiefly oninternational routes, or
(ii) is used by a State institution and is of a weight of not less than 8,000 kilograms, and is neither designed nor adapted for use for recreation or pleasure.
For further information see Notice 744C
If exemption from payment of VAT is claimed, the code ‘VAX’ is to be entered in the Rate column of Box 47.
7.2 Goods temporarily exported for treatment or process
VAT should be paid at importation on the following value providing the following conditions are fulfilled;
  • the goods were last exported outside the EC
  • were intended at their time of export to be re imported after completion of the treatment or process outside the EC;
  • have been repaired , processed, adapted ,reworked or made up outside the EC;
  • ownership was not transferred to any other person at exportation or during the time they were outside the EC
7.3 Reimported goods where the importer is a VAT registered person importing the goods in the course of his business
VAT must be paid at importation and details included on the VAT certificate as appropriate unless the following conditions for claiming relief are satisfied.The conditions require that the goods;
  • were last exported outside the EC by or on behalf of the importer who is a taxable person reimporting the goods in the course of his business; and
  • have not been subjected to any process or repair outside the EC,other than necessary running repairs,which have increased their export value; and
  • were owned by the importer at the time of exportation and have remained his property or were so owned and have been returned after rejection by a customer outside the EC or because it was not possible to deliver them to such customer; or have been returned from the continental shelf; and
  • if supplied in,acquired in or imported into the EC before their export,any tax chargeable on that supply, acquisition or importation was accounted for or paid and neither has been,nor will be refunded.
Where relief from VAT is NOT claimed enter MP codes A,D, F as appropriate. Where relief from VAT is claimed enter VAX as the last 3 characters in the rate column. Alternatively VAT may be paid at importation
7.5 VAT is chargeable at importation, unless exemption is claimed ,on the following value;
  • any freight and other charges payable, except insurance, for the transport of the goods to and from the processor’s premises plus the price charged for the process ,repair or service, including any charge for parts and materials plus
  • any excise duty or other import charges payable in the UK
To declare the amount of VAT payable the code VAT is to be entered after the VAT rate code in the rate column in box 47.The calculated amount is to be entered in the amount column.
If the process has been carried out free of charge ,for example because the goods are covered by warranty, guarantee or service agreement ,no VAT is chargeable on reimportation.
If exemption from payment of VAT is claimed, the code VAX is to be entered to the rate column of Box 47.
8. Post Clearance Action / Enquiries should be addressed to NIRU –See paragraph 6
9. Notes / 9.1 In order to claim the relief the importer must wholly assign the goods to the prescribed end-use
9.2 Involve only UK Customs
9.3 Transfer of goods to other persons, authorised or otherwise is not allowable under this CPC
9.4 This CPC must not be used to claim simplified shipwortk end-use (see CPC 40 00 029)
9.5 This CPC must only be used for civil aircraft ,aircraft engines and occasional importations .It must not be used as a regular means of importation
9.6 This CPC is not to be used for goods entered under CFSP.