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<h1>Customs exemption for aircraft parts limits basic duty to three percent ad valorem and waives additional duty.</h1> Exempts parts of aeroplanes, helicopters and simulators of aircraft falling in the First Schedule and required for manufacture or servicing from so much of the basic customs duty as exceeds 3 per cent ad valorem and from the whole of the additional duty leviable under section 3, excluding rubber tyres and tubes; 'parts' expressly includes engines, engine parts, wireless apparatus, washers, screws, bearings and other First Schedule items.