(written from a Production point of view)
Polar Lights Models is a manufacturer that produces Star Trek model kits, starting in 2003, as then regular kit producer, AMT/Ertl, started to wane in their releases of its Star Trek-line. Currently featuring a substantial line for themselves, two releases in particular, the highly detailed 1:350 scale models of the original USS Enterprise and its refit successor, are highly acclaimed in the Star Trek modeling community.
Polar Lights Models was the model kit-making division of toy company Playing Mantis, set up in 1994 with the specific intention to re-issue Aurora Plastics Corporation's signature monster and science fiction kits of the 1960s and 1970s. The company's name itself was an homage to "Aurora" (both references to the northern and southern polar lights). Apart from the figurine kits, the company also produced scale models of famous vehicles from various TV and movie projects, such as the Ghostbusters ECTO-1 and the Back To The Future Delorean Time Machine.
Star Trek association
In 2003, Polar Lights started to release Star Trek model kits, including some not previously released designs, having been given the license as then owner of AMT/Ertl (hitherto the regular licensed manufacturer of Star Trek model kits), Racing Champions, showed no interest to develop the Star Trek model kit line any further. At that moment in time, no Star Trek model kits had been marketed for four years. Unfortunately, holding company Playing Mantis itself was acquired on 7 June 2004 by the same Racing Champions and production of new model kits was halted immediately by the new owner, resulting in 2006 in the announcement of Polar Lights' closure, due to the elimination of the brand. 
Still, one year later in 2007, the product line of Polar Lights was sold to Round 2 LLC, having also acquired AMT the same year, and the brand was revived in 2008, resulting in that all active US-based licensed Star Trek model kit manufacturers were once again united under one roof. In June 2009, Round 2 indicated that by 2010, they would start releasing entirely new models under the Polar Lights brand, starting with the alternate reality USS Enterprise from Star Trek and the USS Thunderchild from Star Trek: First Contact. However, these two have been canceled as of 2012.
Star Trek releases
|USS Enterprise||1:1000||2003||PL4200||This kit can be built in three versions: the Enterprise seen in "The Cage", that seen in "Where No Man Has Gone Before", and the standard "production version" seen in later episodes|
|2008||POL803||Re-release of PL 4200; acquisition by Round 2; new numbering; two issues in 2008 each with different box art|
|2012||POL889||Lunchbox tin edition|
|1:350||POL880||Original detailed tooling; with interior bridge, shuttlebay and in-scale Class F shuttlecraft; avant-premiere edition for "1701 Club" subscribers, limited to 1701 pieces and regular edition with differing box art|
|Enterprise NX-01||1:350||2003||PL4201||Featuring over 200 pieces and clear parts for lighting|
|2008||POL807||Re-release of PL53028; acquisition by Round 2; new numbering; two issues in 2008 each with different box art|
|1:350||2013||POL902||Reissue PL4201; boxart by Doug Drexler|
|Klingon D7-class Battle cruiser||1:1000||2003||PL4202||This kit can be built and labeled as either the standard Klingon version or the Romulan version seen in "The Enterprise Incident"|
|2008||POL806||Re-release of PL4202; acquisition by Round 2; new numbering; two issues in 2008 each with different box art|
|2013||POL897||Released as Romulan battle cruiser with matching decals|
|Star Trek Nemesis Reman Scorpion-class fighter||1:33||2003||PL4203||Comes with Jean-Luc Picard and Data figures for the cockpit|
|USS Enterprise-A (or Refit)||1:350||2004||PL4204||Featuring a full interior shuttlebay, three small shuttlecraft, TMP-Style Work Bee pod, botanical garden, conference room and VIP lounge; includes a large number of clear parts to facilitate lighting of the kit; two box variants|
|2009||POL808||Reissue of PL4204; acquisition by Round 2; new numbering; new box|
|Canceled releases (boxart as proposed)|
|USS Enterprise (alternate reality)||1:2500||2010||POL836||This kit was developed using Ryan Church's CGI scans provided by ILM from Star Trek. Slated for a postponed 2011 release, but eventually canceled in 2012|
|USS Thunderchild||1:1000||n/a||to be confirmed; canceled without much further ado as of 2010.|
All the above kits are "snap-fit" style (meaning no glue is required for assembly) and featured detailed decal sheets. No glue or paint were included with the kits.
The 1:350 scaled Constitution-class model kits
Of the Star Trek model kit line from Polar Lights, two are generally considered show pieces.
In 2004 Polar Lights released a highly detailed 1:350 scale refit-USS Enterprise model kit. Measuring 35 inches long when assembled, it was the largest officially licensed Constitution-class model kit released to date.  Polar Lights did put a lot of research into the development of the model kit to make it as accurate as possible, having sought the advise from the refit co-designer, Andrew Probert. Very noticeable features of the model kit were the inclusion of a full interior shuttlebay as originally designed by Probert, three small in-scale shuttlecraft and a Work Bee pod, the botanical garden, the conference room and the VIP lounge. The development of the model kit caused the release of it to be postponed several times, and by the time the model was ready to be released, in the tail-end of 2004, Polar Lights had already been acquired by new owner Racing Champions, who immediately halted the release of new model kits. Nevertheless, they made an exception for this model kit and allowed the release to go through. Despite the relatively high price tag attached to it, the model kit was critically acclaimed by the model kit community , and when Polar Lights resumed production under new ownership (Round 2 LLC), it was reissued in 2009.
| 2011-2012 accessories sets|
note: for the 1:350 scale models, unless otherwise noted
|MKA001||Four decal sheets with "Aztec"-pattern, one sheet with alternate ship names and registry numbers as well as engineering colors in blue, gray, and green|
|MKA002||Off-shoot decal sheet for the 1:1000 scale refit model|
|MKA003||Off-shoot decal set of four sheet for AMT's 1:537 scale USS Reliant model kit|
|MKA004||Supplemental parts pack to modify the model for its appearance in either "The Cage" or "Where No Man Has Gone Before"|
|MKA005||"Deluxe accessories set"; contains the contents of MKA006, 008 and 009|
|MKA006||Detailed lighting kit|
|MKA008||Weathering decal sheets|
|MKA009||Photo-etched details sheet|
|MKA010||Alternate ship names and registry numbers decal sheet|
Buoyed on by the success of the model, Polar Lights embarked on the project of developing a similar model kit of the original configuration Enterprise. For its development the company took it up a notch by hiring Gary Kerr as consultant. Kerr is arguably the person, still living, who is most intimately acquainted with the original studio model of USS Enterprise. He acquired his knowledge when he took for his personal edification numerous photos and measurements of the original model, when it was at at Ed Miarecki's model shop, Science Fiction Modelmaking Associates, when the latter was engaged in the 1991 restoration of the model for the 1992 Star Trek Smithsonian Exhibit. He expanded upon his knowledge five years later by composing detailed construction blueprints of the original model, at the behest of his friend Gregory Jein for his construction of the 5.5 foot studio model for the Star Trek: Deep Space Nine episode "Trials and Tribble-ations". Jamie Hood, Polar Lights brand manager, has expressed his appreciation for Kerr's involvement, "Gary’s involvement in the new kit design has been a tremendous asset. His extensive knowledge has allowed us to add intimate details to the model. This kit will be the most accurate representation of the ship produced since the original filming model."  Several years in the making and highly anticipated, the model kit was released late 2012, and it too was favorably received by the model kit community.  Like its predecessor, noticeable features were the inclusion of interior features, which included the bridge, shuttlebay and in-scale Class F shuttlecraft. When assembled the model measured 32 inches, the same size as the original three-foot studio model.
Fully aware that these two kits were the flagships of their Star Trek model kit line, Polar Lights started to release accessories sets for the two kits in order to enable modelers to further modify and finetune detailing on the model, which they believed would meet the scrutiny of the most discerning fans.  The first two, released in 2011 were applicable to the refit models, whereas six additional sets were released in 2012 for the original configuration model. An additional decal set, no. MKA003 and an off-shoot of the refit-Enterprise decal sets, was released in 2011, as a courtesy to sister company AMT, who had reissued their 1:537 scale model kit of the USS Reliant that year.
Kerr himself has written a four-part article for the UK magazine Sci-fi & fantasy modeller (starting in volume 26, 2012) that chronicled in detail his personal involvement with the USS Enterprise NCC-1701, including his experiences with Miarecki, Jein,and CBS Digital, as well as the development of the Polar Lights model kit.