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Home / De-Voil /Part V3 Supplies, acquisitions and imports /Division V3.3 Imports /Imports and import VAT / V3.302A Method and control of importation
Commentary

V3.302A Method and control of importation


Part V3 Supplies, acquisitions and imports

This paragraph examines the procedures under which goods may be imported according to the method of importation, and the time of importation associated with those methods.

Importing goods by air

An 'aerodrome' is an area of land or water designed, equipped, set apart or commonly used for affording facilities for the landing and departure of aircraft1. An aerodrome is referred to as a 'customs and excise airport' if it is designated for the time being as a place for the landing or departure for the purposes of the customs and excise Acts2. HMRC publishes a list of designated airports on the gov.uk website3. The following are customs and excise airports:

  1. Ìý

    •ÌýÌýÌýÌý Aberdeen

  2. Ìý

    •ÌýÌýÌýÌý Belfast International

  3. Ìý

    •ÌýÌýÌýÌý Biggin Hill

  4. Ìý

    •ÌýÌýÌýÌý Birmingham

  5. Ìý

    •ÌýÌýÌýÌý Blackpool

  6. Ìý

    •ÌýÌýÌýÌý Bournemouth

  7. Ìý

    •ÌýÌýÌýÌý Bristol

  8. Ìý

    •ÌýÌýÌýÌý Cambridge

  9. Ìý

    •ÌýÌýÌýÌý Cardiff

  10. Ìý

    •ÌýÌýÌýÌý Coventry

  11. Ìý

    •ÌýÌýÌýÌý East Midlands

  12. Ìý

    •ÌýÌýÌýÌý Edinburgh

  13. Ìý

    •ÌýÌýÌýÌý Exeter

  14. Ìý

    •ÌýÌýÌýÌý Farnborough

  15. Ìý

    •ÌýÌýÌýÌý Filton

  16. Ìý

    •ÌýÌýÌýÌý Glasgow

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