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?

The goods included in the duty relief are listed in Annex I of the Commission Implementing Regulation (EU) No 2018/1517.

Find out which goods are duty-free according to Annex I. Pdf, 382.7 kB.

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 maintenance/production (EASA form 1) or equivalent together with the customs declaration when clearing the goods to enter 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.

Equivalent certificates in Annex II.

United Kingdom

Based on the trade and cooperation agreement between the EU and the United Kingdom, an airworthiness certificate issued by the United Kingdom’s Civil Aviation Authority, denoted as CAA Form 1, may be attached to the customs declaration as a supporting document when requesting duty relief in accordance with Regulation (EU) 2018/581.

EASA certificates issued in the United Kingdom prior to 1 January 2021 are also valid documents for duty relief.

Applying for duty relief

Apply for duty relief directly in the import declaration using the following codes:

• Field 24 – Type of transaction: 1
• Field 36 – Preference code: 119
• Field 44 – Annexes/Certificates and authorisations; 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 authorised release certificate.
• Field 44 – Special information – Code: 10100.
  

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