ASPD

ASPD: translation

Aircraft Spare Parts Depot - a location at which imported spare parts for certain aircraft can be stored without payment of customs duty or import VAT. Only spare parts for eligible aircraft can benefit from the ASPD regime. In order to be considered eligible, an aircraft must be:

( i) registered outside the UK (aircraft based in the Channel Islands and Gibraltar are considered to be based outside the UK); or

(ii) owned and operated by a person whose main place of business is outside the UK; or (iii) used in international air transport services. Only civil aircraft are eligible. HM Customs & Revenue Glossary