Proposal for a COUNCIL REGULATION temporarily suspending the autonomous Common Customs Tariff duties on certain goods of a kind to be incorporated in or used for aircraft, and repealing Regulation (EC) No 1147/2002

1. The European Union has provided relief from customs duty for components for use in the manufacture, repair or modification of aircraft, since the introduction of Council Regulation 1147/2002. Relief is contingent on the provision of a certificate of airworthiness issued by a civil aviation authority.

2. Following consultation with Member States and the industry, the European Commission has determined that there is a need to update the legal provisions and, as a result, it is proposing a new Regulation.
3. The proposal retains the basic principles of the current Regulation but digitises the certification process and aligns the language used with other aviation Regulations. The proposal also clarifies that the procedure can be applied to military aircraft, which before had been ambiguous and a cause of divergence in the application of the process across the Member States.

4. Council Regulation (EC) No 1147/2002 provides for the temporary suspension of the autonomous common customs tariff duties on certain goods imported with ‘airworthiness certificates’.
5. Airworthiness certificates were issued by the national aviation authority in the state where the aircraft was registered and certified that the items incorporated in the aircraft were manufactured in conformity to an approved design according to the applicable aviation legislation of that time. The Regulation was introduced in order to simplify customs processes for the already tightly controlled air sector and removes the need to use more complex end-use and inward processing procedures.

Topic  Transport 
Department  HMRC 
Council Reference  14331/17 
COM Reference  COM(17)731 
SEC Reference   
PE Cons   
C Reference   

Associated file(s)

  1. Document 14331/17 - 406 KB - pdf
  2. EM 14331/17 - 2 MB - pdf

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