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Aviation and Aerospace

These sectors have many VAT and customs duty reliefs available to them but a clear understanding of any related conditions is required to ensure the relief is used appropriately.

Common areas we advise on include;
  • VAT and customs duty for the airline sector – VAT zero rating, Inward Processing relief for engineering and catering /cleaning activity, Certificates of Airworthiness, End Use relief, Chicago Convention,
  • VAT treatment of supplies of qualifying aircraft and ships and related activity
  • Customs duty reliefs for the aerospace sector
  • Global supply chain – VAT and customs duty of cross border activity including advice on importer of record, Incoterms and overseas VAT registration obligations
  • Authorised Economic Operator (AEO) accreditation – assisting with applications and ensuring standards are maintained on an ongoing basis
  • VAT and inflight retail arrangements for airlines
  • Excise duty for airlines

Julie Park

Managing Director
– VAT and Customs Duty
M: +44 781 400 4236
T: +44 203 2806902