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Supporting Document for an oral customs declaration

The UK Supporting Document (SD), referred to as C108, is not meant only to 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 informs 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 HMRC (UK customs) and the Isle of Man customs if you want to make an oral declaration for aircraft using a paper form. The C108 can be filled out online. After entering the information, you will get a PDF file to print and bring onboard the flight.

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 that can be reused many times for the same aircraft. 

Please be aware that the HMRC recommends that two copies of the UK SD should be completed and printed. They state: Once completed, print two copies of this form, they should both be certified by the UK Border Force (UKBF). Copy one will be kept by UKBF, then sent to HM Revenue and Customs, Temporary Admissions Section. Send copy two to the authorization holder.

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