On 12 October 2018, the Official Journal published Commission Implementing Regulation (EU) 2018/1517 of 11 October 2018 laying down detailed rules implementing certain provisions of Council Regulation (EU) 2018/581 temporarily suspending the autonomous Common Customs Tariff duties on certain goods of a kind to be incorporated in or used for aircraft. Under Regulation (EU) 2018/581, the Commission is required to establish a list of those goods by reference to their Combined Nomenclature codes. The list of headings, subheadings and codes of the Combined Nomenclature, as set out in Annex I to Council Regulation (EEC) No 2658/87 of goods which benefit from the duty suspension laid down in Article 1(1) of Regulation (EU) 2018/581 is laid down in Annex I to the Implementing Regulation.

In addition, it is a condition that a certain type-certificate such as a European Aviation Safety Agency (EASA) Form 1 authorised release certificate or an equivalent is made available to the customs authorities. EASA has concluded bilateral aviation safety agreements or technical working arrangements with certain third countries issuing such types of certificates. Certificates issued by those countries are set forth in Annex II of the Implementing Regulation and will be considered to be equivalent to EASA Form 1.