archived Stop press

Update to VAT Z Coverage on Aircraft and Aircraft Parts – 19 May 2026

Chapters: 39, 40, 70, 73, 74, 76, 81, 83, 84, 85, 88, 90, 91, 94

Published: 19 May 2026

Chapters: 39, 40, 70, 73, 74, 76, 81, 83, 84, 85, 88, 90, 91, 94

Published : 19 May 2026

VATZ has been added to a number of commodity codes. These changes better reflect where VATZ (0% VAT) should be available for qualifying aircraft and aircraft parts.

Footnote 03/028 has also been added to all commodity codes referencing aircraft, to help importers understand when VATZ applies.

Any declarations pre-lodged before this change takes effect must be amended before the goods arrive, to prevent rejection by CDS.

The following changes to the affected commodity codes will take effect from 1 June 2026. The commodity codes are as follows:

3901300010
3901908010
3902300010
3902909010
3904210010
3904220010
3904400010
3904509010
3904698010
3904900010
3905190010
3905290010
3905910010
3905999010
3911100010
3911909910
3916100010
3916200010
3916905010
3917211010
3917219010
3917219020
3917221010
3917229010
3917229020
3917231010
3917239010
3917239020
3917290011
3917290091
3917310010
3917310020
3917320010
3917330010
3917390010
3917390091
3918101010
3918109010
3918900010
3919108010
3919908010
3920102410
3920102505
3920102810
3920104010
3920108910
3920202110
3920202910
3920208010
3920300010
3920431010
3920439010
3920491010
3920499010
3920910010
3920995910
3921110010
3921120020
3921190010
3921906010
3926909705
4008290010
4009120010
4009220010
4009320010
4009420010
4011300000
4012130010
4012200010
4016100010
4016930010
4016999110
4016999710
7007110000
7019140010
7019150010
7019710010
7019801020
7304410010
7304498310
7304498510
7304498910
7304900010
7307210010
7307229010
7307231035
7307231050
7307231080
7307239035
7307239050
7307239080
7307291010
7307298010
7307910010
7307929010
7307931111
7307931911
7307939110
7307939910
7307991010
7307998011
7311001115
7311001315
7311001915
7311003015
7318121010
7318129010
7318130010
7318141010
7318149110
7318149910
7318153510
7318154210
7318154810
7318155210
7318155860
7318156210
7318156860
7318157510
7318158260
7318158860
7318159511
7318163110
7318163910
7318164010
7318166010
7318169210
7318169920
7318190020
7318210021
7318220021
7318230020
7318240020
7318290020
7320101110
7320101910
7320109010
7320202010
7320208110
7320208510
7320208910
7320901010
7320903010
7320909010
7322900010
7325999010
7325999020
7325999030
7326909210
7326909220
7326909230
7326909410
7326909420
7326909430
7326909610
7326909620
7326909630
7326909810
7326909820
7326909830
7413000010
7604299010
7604299020
7606125085
7606129291
7606129310
7606129385
7606129910
7606129921
7606129985
7606920023
7606920085
7608100020
7608202010
7608202020
7608208110
7608208910
7608208920
7609000010
7613000010
7616100091
7616991010
7616991020
7616999020
7616999030
8108906010
8108906020
8108909091
8307100010
8307900010
8308200010
8407100020
8409100000
8411110020
8411121020
8411123020
8411128020
8411210020
8411222020
8411228010
8411228020
8411810010
8411910020
8411990010
8412100020
8412902020
8415900010
8418991010
8418999010
8421320010
8421999010
8424908020
8481100510
8481101910
8481109910
8481201020
8481209020
8481309120
8481309920
8481401050
8481409010
8481801110
8481801910
8481804010
8481806350
8481806950
8481807310
8481807910
8481808130
8481808530
8481808730
8481809940
8481900010
8487904010
8487905110
8487905710
8487905910
8487909010
8501101010
8501109110
8501109310
8501109910
8501200020
8501310020
8501339020
8501402020
8501408020
8501510020
8501538120
8501539410
8501539910
8503001010
8503002010
8503009110
8503009810
8504408410
8505111010
8505119010
8505191010
8505199010
8505200010
8505902910
8505905010
8505909010
8511900010
8516802010
8516900010
8519209910
8522900010
8528698010
8535100010
8535210010
8535290010
8535301010
8535309010
8535400010
8535900010
8536101010
8536105010
8536109010
8536201010
8536209010
8536411010
8536419010
8536490010
8536611010
8536619010
8536699010
8536700093
8537101010
8537109110
8537109810
8537209110
8537209910
8538909110
8538909910
8539219210
8539221010
8539229010
8539299210
8539299810
8539311010
8539319010
8539329010
8539398010
8540110010
8540120010
8540201010
8540208010
8540400010
8540600010
8540710010
8540790010
8540810010
8540890010
8540910010
8540990010
8543709005
8543709010
8548009010
8802200000
8805000000
9007200010
9007920010
9020009011
9020009091
9107000010
9110120010
9110900010
9114300010
9114400010
9114901010
9114909010
9401100000
9401911000
9401991000
9405119020
9405199020
9405612010
9405618010
9405692010
9405698010
9405920010
9405990010

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