Tax and duty’s after 31 December in the uk

[John R81]

Short version - no change.

Long version.......

The WTO Agreement on Trade in Civil Aircraft eliminates import duties on all aircraft, other than military aircraft, as well as on all other products covered by the agreement — civil aircraft engines and their parts and components, all components and sub-assemblies of civil aircraft, and flight simulators and their parts and components. This is a "pluralist agreement" as it is not signed by all WTO Member States. You can read it here. Parts from EC and USA are covered, but parts from a non-signatory country would not be (32 countries have signed).

The UK is a signatory in its own right, as well as the EC being a signatory. Therefore leaving the EC has no repercussions for this agreement, or for imports from countries that are not signatory as they were never covered. In other words, no change.

What is potentially subject to Duty are (unfortunately) any printed documents (instruction manuals, etc) that come with the aircraft or spares. Again, this is unchanged by leaving the EC.

The rules for self-charging import VAT are unchanged.

Hope that helps.