Thanks for all the advice and
I have looked at the links but I think this is getting a bit too complicated,( for me.

)
We are importing a used secondhand engine with a current data plate and log book.We are not importing an aeroplane.
The engine will be stripped ,examined and certified OK by a "CAA qualified engineer" then installed in the L4, which is on a Permit to Fly.
If neccessary we will have work done on the engine.
Sorry, I may not be using all the official terms but I'm not an expert.
One of our group imports spares,including engines, for the L5 and 3 Stearmans that reside at our strip ,and he says there will not be a problem.
I will contact HM Customs today to discuss waiver on duty as engine is over 50 yrs old.
Regards

Lister