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Paying the correct amount of Duty/VAT when importing parts from the USA, and the requirement for 8130-3 or EASA-1 forms

I’m afraid that you need to look here for the correct CN number, and read the relevant links and notes, such as:

TN100 Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013).

EU001 The relief from or reduction of customs duties shall be subject to the conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10. 10. 2013, p. 1)).

CD333 The autonomous Common Customs Tariff duties laid down in Regulation (EEC) No 2658/87 for parts, components and other goods of a kind to be incorporated in or used for aircraft and parts thereof in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion is suspended.
In order to benefit from the suspension, the declarant shall present to the customs authorities an Authorised Release Certificate — EASA Form 1, as set out in Appendix I to Annex I to Regulation (EU) No 748/2012, or an equivalent certificate.
The certificates which are deemed to be equivalent to Authorised Release Certificates are listed in Annex II to the Regulation (EU) 2018/1517.

It’s all pretty simple and user-friendly, by the standards of the Union – I think there are less than ten thousand tariffs and conditions…

Glenswinton, SW Scotland, United Kingdom

OK, joking apart, nobody actually reads all that expensively-produced regulatory diarrhoea.

Just have your supplier quote the CN number and description per the TARIC database, and the aircraft registration number, on the commercial invoice. For good measure, attach a copy of your Airworthiness Certificate (or permit to fly, etc.).

Glenswinton, SW Scotland, United Kingdom

Jacko’s answer is definitely the correct one. However, FWIW, my experience over years of importing stuff from the US is this

  • the most important thing is that the export invoices say AIRCRAFT PARTS
  • most US firms will not put this on – because they forgot / can’t be bothered / can’t read / can’t write / whatever
  • the shipper, which for most small-stuff cases is a courier like DHL, is handling the customs clearance, and they can drop the ball easily

It is certainly true that some kind of “aviation certificate” helps but I have found that applicable in cases where an expensive item was assessed for duty and it was worth arguing it. When my $20k+ TKS stuff arrived, they put AIRCRAFT PARTS in 2" high letters on the boxes, but not on the paperwork. I appealed it and on that occassion the courier wanted to see the “magic aviation paper” which they would not have recognised anyway but it worked

Administrator
Shoreham EGKA, United Kingdom

Can anybody confirm my understanding that the situation is identical (0% VAT) for both CofA and permit aircraft?

0% import duty, yes. Aircraft parts are duty free.

0% VAT, no.

Administrator
Shoreham EGKA, United Kingdom

Sorry, having a brain freeze. I meant 0% duty. But I hadn’t realised VAT was payable too. I thought it was a local thing. Too used to buying from the EU I guess.

@kwlf,

You still pay VAT when you buy from a VAT regisered trader in the EU. It’s just that you don’t pay it at the border.

You pay it when you submit your VAT return (Box 2 on your VAT 100 form), and you simultaneously claim it back as input tax (Box 4).

Glenswinton, SW Scotland, United Kingdom

@ Jacko & Peter
Thanks, umm…. they don’t want to make it too easy do they.

United Kingdom

@onfinal,

If you’re not in a hurry, you could wait a couple of weeks and see if this happens:

Temporary tariff regime for no deal Brexit

In that case, practically everything worth buying from overseas will have 0% duty. Also, import VAT will no longer be payable at the border if you are VAT registered.

Glenswinton, SW Scotland, United Kingdom

@ Jacko

Not sure I can wait, the days are getting longer and sunny. Hopefully it will be in place when I order the 31s

Last Edited by onfinal at 25 Mar 08:54
United Kingdom
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