Declaring the tariff suspension for certain goods to be incorporated in or used for aircraft
The Commission has amended the Implementing Regulation (EU) 2018/1517 laying down detailed rules implementing certain provisions of Council Regulation (EU) 2018/581, temporarily suspending the autonomous Common Customs Tariff duties on certain goods of a kind to be incorporated in or used for aircraft. The implementing regulation was amended through implementing regulation (EU) 2021/1922. The original implementing regulation has an Annex with a list of commodity codes for goods that the suspension concerns as well as a list of certificates that are equivalent to the EASA form 1, i.e. they are accepted as authorised release certificates. Now the list includes the CAA Form 1 of the UK Civil Aviation Authority that can be used as a certificate in the future.
What should I enter in the customs declaration?
When you request release for free circulation of the goods, enter preferential treatment code 119 in the customs declaration. Further, enter the authorised release certificate with document code C 119 or some other reference number with which the products and the authorised release certificate can be linked in the records.
If you already have the authorised release certificate upon import, submit the declaration in one stage in the Customs Clearance Service or with a message. Enter the following additional procedure code depending on whether or not the part will be incorporated in or used for an aircraft that is used for professional international air traffic:
- additional procedure code 619, if the part will be placed in an aircraft used for professional international air traffic (e.g. passenger aircraft, cargo airplane)
- additional procedure code 999, if the part will be placed in some other airplane.
If you have an authorisation for two-stage declaration, you can submit the declaration with a message in two stages. A supplementary declaration is to be submitted to Customs within ten days of the release of the goods or of the end of the period. If the part is to be incorporated in or used for an aircraft in professional international air traffic, enter the national procedure code 7EC. If the part is incorporated in some other airplane, enter 999 as national procedure code.
Instructions on tariff suspensions for goods to be incorporated in or used for aircraft (in Finnish)