Supporting Document for an oral customs declaration
The UK Supporting Document (SD), referred to as C108, is not meant to only document aircraft entries but can be used for many different types of goods. So, please do not be confused if aircraft is not mentioned in the guidance listing articles or products for where the SD can be used. The list is meant as a guidance and is not absolute.
The UK TA procedure is meant to be paperless, thus the use of the UK SD is not mandatory which is the reason why the HMRC’s on-page guidance is telling you that this form is not required if you are temporarily importing fx civil aircraft amongst others for private or commercial transport.
This is the form to be used according to both HMRC (UK customs) and the Isle of Man customs, if you want to make an oral declaration for aircraft by using a paper form.
The C108 can be filled out online. After the information is filled in, you will get a pdf file which you can print and bring onboard the flight.
Please, be aware that an error will occur when filling out the C108 form online. Here, the value field, even though information has been filled in, remains empty when returned as a pdf. We have noticed the HMRC about the fault.
Alternatively, we offer an editable C108 pdf form which can be filled out offline. The C108 can easily be set up as a standard form which can be reused many times for the same aircraft. Please, let us know if this has your interest and we will send you the form. We have corrected the value field error in our C108 pdf form to ensure a thorough and complete UK SD.
The C108 includes many more fields than the earlier used SD from the EU, so please ask for guidance if needed.
Please, be aware that the HMRC recommends that 2 copies of the UK SD should be completed and printed. They state: Once completed, print 2 copies of this form, they should both be certified by UK Border Force (UKBF). Copy 1 will be kept by UKBF then sent to HM Revenue and Customs, Temporary Admissions Section. Send copy 2 to the authorization holder.