Article 1 
1. The autonomous Common Customs Tariff duties laid down in Regulation (EEC) No 2658/87 for parts, components and other goods of a kind to be incorporated in or used for aircraft and parts thereof in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion shall be suspended. Those autonomous Common Customs Tariff duties shall also be suspended for goods that have lost their airworthiness status when imported for repair or maintenance. 2. The Commission shall, by means of implementing acts, establish a list of the headings, subheadings and codes of the Combined Nomenclature set out in Regulation (EEC) No 2658/87 under which goods eligible for the suspension are classified. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 4(2).
Article 2 
1. In order for goods to benefit from the suspension laid down in Article 1, the declarant shall make an authorised release certificate EASA Form 1, as set out in Appendix I to Annex I to Regulation (EU) No 748/2012, or an equivalent certificate, available to the customs authorities when lodging the customs declaration for release for free circulation. The certificate shall be made available using electronic data-processing techniques or other means. The customs declaration for release for free circulation shall contain a reference to the identification number of the authorised release certificate or, in the case of the repair or maintenance of goods that have lost their airworthiness status, to the identification number of a previous authorised release certificate. 2. The Commission shall, by means of implementing acts, establish a list of certificates which are deemed to be equivalent to the authorised release certificate EASA Form 1. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 4(2).
Article 3 
Where the customs authorities have good reason to suspect that a certificate made available to them in accordance with Article 2(1) has been falsified, they may request an expert opinion from a representative of the national aviation authorities. The importer shall bear the costs of the expert opinion. When deciding whether to request an expert opinion, the customs authorities shall take into account the risk that the cost of the expert opinion would outweigh the benefit to the importer of the suspension of duties, in the event that according to the expert opinion the rules for the issuing of those certificates have not been infringed.
Article 4 
1. The Commission shall be assisted by the Customs Code Committee established by Article 285 of Regulation (EU) No 952/2013 of the European Parliament and of the Council ( 5 ) . That committee shall be a committee within the meaning of Regulation (EU) No 182/2011. 2. Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.
Article 5 
Regulation (EC) No 1147/2002 is repealed. References to the repealed Regulation shall be construed as references to this Regulation.
Article 6 
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union . It shall apply from 19 April 2018. However, Article 1(1), Article 2(1) and Articles 3 and 5 shall apply from the date of entry into force of the implementing acts referred to in Article 1(2) and Article 2(2), and from 31 December 2018 at the latest.