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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

in order to not pay duty on avionics, they have to come with a EASA Form 1

What is the source? That’s definitely not true. It sounds like a really standard disinformation from the European aviation parts supply chain

You merely need the shipment to be classified as AIRCRAFT PARTS.

Administrator
Shoreham EGKA, United Kingdom

Not really incorrect that an Authorised Release Certificate is required but the set of documents acceptable is broader than EASA Form 1.

From the EU tariff manual:

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.

Details can be found here, including what documents other than EASA Form 1 are deemed to be equivalent:

https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32018R1517&from=GA

Local copy

Last Edited by wbardorf at 12 Feb 18:08
EGTF, EGLK, United Kingdom

wbardorf wrote:

Not really incorrect that an Authorised Release Certificate is required but the set of documents acceptable is broader than EASA Form 1.

So does this mean that uncertified aircraft parts, e.g. for UL aircraft are not tax exempt?

ESKC (Uppsala/Sundbro), Sweden

It would indeed mean that, and wbardorf’s find is quite amazing, but I have never heard of this applied in practice.

Administrator
Shoreham EGKA, United Kingdom

Airborne_Again wrote:

So does this mean that uncertified aircraft parts, e.g. for UL aircraft are not tax exempt?

I came across this when researching the importation of aircraft parts from Europe to the US, minus paperwork in spite of them being for a certified aircraft. The OEM parts vendor was not in a position to issue the paperwork – 50 years ago the same parts manufactured by the same vendor were certified by the airframe manufacturer which no longer supplies parts.

The aircraft parts duty situation is regardless defined by international treaty, applying equally regardless of which way the parts are moving, and I found that it defined Civil Aircraft Parts as being those for certified aircraft.

Peter wrote:

I have never heard of this applied in practice

In my case, I was hand carrying the stuff to the US from Europe and declared it as aircraft parts. I also showed the US customs guy a photo of the plane He was not familiar with the rules, tried to look them up, ran out of patience and told me there was a slim chance I might get a small bill later. (I didn’t, however I did pay VAT/MwST in Germany which BTW is payable regardless of export, for any personal vehicle parts).

For importation of parts for a UL into Europe from the US, many parts are also applicable to certified aircraft and could be supplied with an 8130 and sometimes an EASA Form 1. If not, they are likely LSA and would come with airframe manufacturer’s LSA certification paperwork which I suppose might work. A bigger issue might be parts from Van’s or other Experimental category supplier, which would not issue any paperwork other than a commercial receipt.

Last Edited by Silvaire at 12 Feb 19:42

For most aeroplane parts it is 8803300010.
The taric website is useful.

Quote Reg no. and/or or include a copy of the airworthiness certificate with the shipping docs if claiming the “airworthiness tariff suspension” (rate of duty 0%).

Last Edited by Jacko at 13 Feb 00:20
Glenswinton, SW Scotland, United Kingdom

@wbardorf is spot on. A 8130-1 for the EDM-900 I am importing is $200, so it is pretty much a wash for me to pay the 3% duty or for the form, but an important lesson learned for any big-ticket importation.

So, who in the FAA world can issue a 8130-1?

To answer @Peter ‘s question, the request for a EASA Form-1 came from the shipping agency which is representing me before the state customs people. I don’t believe they are trying to shaft me, they have been good to work with and genuinely trying to make the best of a new-for-them situation. I chose to not pursue the duty exemption due to the reason stated above (6 one way, 1/2 dozen the other).

Last Edited by tmo at 13 Feb 10:40
tmo
EPKP - Kraków, Poland

Do you mean 8130-3?

You need to be an FAA 145 Repair Station to issue this. Same as an EASA 145 to issue an EASA-1.

If you buy an EDM900 new it will come with an 8130-3, because JPI is a 145 company.

The problem is if you buy a used one.

Aircraftspruce have also been running a “scam” whereby they charge a load extra for the 8130-3. I have no idea how they can generate it if they don’t get one from the vendor.

Administrator
Shoreham EGKA, United Kingdom

From a customs POV it makes sense that uncertified aircraft parts are not tax exepmt.

That‘s simply because uncertified aircraft parts are not aircraft parts in the first place – they are just parts that can be used for multiple purposes! Every fridge could qualify as an „uncertified aircraft part“ as you could easily put it in an uncertified aircraft. There‘s no way to control what really goes in an aircraft – and while nobody would consider to put that 15$ „certified aircraft screw“ in his car, there‘s no reason why you shouldn‘t use that rotax carburator for your rotaxt lawnmower…

Germany

Not quite. Take a used aircraft part, say a GNS430. No paperwork. Definitely an aircraft part, and you should be entitled to import it duty-free.

From the above URL, here is the list of acceptable forms. It contains nothing of value – basically just the various versions of “Form 1”

Administrator
Shoreham EGKA, United Kingdom
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