Importing using a Certificate of Airworthiness
In some cases, when importing certain goods using a Certificate of Airworthiness, you are not required to pay customs duty.
Swedish Customs may grant duty relief to parts, components or other goods of a type intended to be part of or used for aircraft, both civil and military, and parts used to manufacture, repair, maintain, reconstruct, modify and reshape such aircraft.
What goods are eligible for duty relief?
Use the goods’ commodity code to determine whether they are eligible for duty relief. The ‘Airworthiness – Tariff suspension’ measure has been introduced in Tulltaxan (TARIC) by the relevant commodity codes.
Relief from customs duty also applies to goods that have lost their airworthiness status, when imported for reparations or maintenance.
Supporting documents
For Swedish Customs to grant relief from customs duty, it is necessary to submit a certificate of authorised release certificate (EASA form 1) or equivalent certificate together with the customs declaration when declaring the goods for free circulation. The criteria for equivalent certificates are stipulated in Annex II of Implementing Regulation (EU) 2018/1517. The person submitting information to us electronically is responsible for storing the certificate together with any supporting documents.
Apply for duty and VAT relief
Apply for duty and VAT relief directly in the import declaration.
Enter the following codes in your customs declaration to apply for duty relief:
- Data element 99 05 000 000 – Nature of transaction: 1
- Data element 14 11 000 000 – Preference: 119
- Data element 12 03 000 000 – Supporting documents
Enter document code C119, followed by the reference number of the authorised release certificate (EASA form 1) or an equivalent certificate. When importing for reparations or maintenance, please refer to the reference number on the authorised release certificate that was previously issued for the goods. Instead of the reference number of the certificate, an order number or any other unique identification number may be entered, provided that it allows the goods to be linked to the corresponding authorised release certificate.
Applicable provisions
Council Regulation (EU) No 2018/581
of 16 April 2018 temporarily suspending the autonomous Common Customs Tariff duties on certain goods of a kind to be incorporated in or used for aircraft
Commission Implementing Regulation (EU) No 2018/1517
of 11 October 2018 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