Wouldnt have thought so, but if there was a case for charging vat it would be on the value of the goods shown on the accompanying paperwork, rather than any services rendered to the goods. In any case these are 'returning goods' and if they were originally duty and vat paid in the uk then they shouldn't be vat or duty charged again. That may be the purpose of the special form stickandrudderman refers to but I'm no expert on the specifics of aircraft parts, am sure someone else on here will be along with a better answer shortly