Test the qualifying business
AISS covers international airlines, qualifying maintenance and repair businesses, and principal traders or manufacturers of qualifying aircraft and parts. The stated substantial-business test is at least seventy-five percent of annual supplies, with specific GST-group rules and case-by-case consideration below the threshold. Commission-only agents do not qualify as principal traders. Applicants need good tax and Customs compliance, inventory controls and the required ASK review or ACAP commitment.
Apply and control imports
Submit GST F21 with audited accounts, an authorised aerospace declaration and the applicable certified review documentation. Suspension covers own business goods and specified overseas-principal or aircraft-parts arrangements, not unrelated personal or other local suppliers’ goods. Track ownership and movements and report imports in the required return boxes. Approval replaces existing MES status; withdrawal followed by MES requires a new application.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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