UK Integrated Online Tariff

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

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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