Establish the aircraft and part status
Qualifying aircraft are wholly used or intended for international travel, or are military aircraft. Limited exhibition, test-flight or airport-shuttle activities do not necessarily change that status. Parts must be designed exclusively for aircraft use; generic materials and ground equipment are excluded. Sales or rentals of qualifying aircraft can be zero-rated regardless of customer location or delivery place, while parts also need the stated airworthiness certification.
Document services and transactions
Keep contracts, purchase orders, invoices, payments, aircraft-use particulars and release or conformity certificates. Repair relief depends on the prescribed onboard, removal/reinstallation or certified-repair route. An uncertificated contractual supplier may qualify when a qualifying subcontractor actually performs the repair and written-contract and record conditions are met. Non-international aircraft, import relief, fuel and handling services each have distinct provisions rather than an industry-wide exemption.
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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