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				<article id="post-233" class="post-233 page type-page status-publish hentry">

				
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				<div class="et_pb_text_inner"><p>
COMMERCIAL AND CORPORATE FLYING WITHIN THE EUROPEAN UNION</p></div>
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				<div class="et_pb_text_inner"><h1>A quick overview of aircraft importation and admission issues<br>
– mainly for non-EU operators<br>
</h1></div>
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				<div class="et_pb_text_inner"><span class="updatered blink">Updated April 2024</span></div>
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				<div class="et_pb_text_inner">TABLE OF CONTENTS<p></p>
<p><strong><a href="#Operating">Operating inside the European Union?</a></strong></p>
<ul>
<li><a href="#Introduction">Introduction</a></li>
<li><a href="#figure1">Figure 1: Flying within the EU</a></li>
</ul>
<p><strong><a href="#Temporary">Temporary Admission</a></strong></p>
<p><strong><a href="#Fullimportation">Full importation</a></strong></p>
<ul>
<li><a href="#figure2">Figure 2: Flying within the EU</a></li>
<li><a href="#Option1">Option 1: Paying the import VAT</a></li>
<li><a href="#Option2">Option 2: Deducting the import VAT</a></li>
<li><a href="#Option3">Option 3: Exempting the import VAT</a></li>
</ul>
<p><strong><a href="#Differences">Differences between Temporary Admission and full importation</a></strong></p>
<ul>
<li><a href="#figure3">Figure 3: Advantages and disadvantages</a></li>
<li><a href="#figure4">Figure 4: Risks and liabilities</a></li>
</ul>
<p><strong><a href="#Summary">Summary</a></strong></p>
<p><a href="https://www.opmas.dk/download/#aboutaircraftimportation">Back to the download page</a></p></div>
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				<span class="et_pb_image_wrap "><img fetchpriority="high" decoding="async" src="https://www.opmas.dk/wp-content/uploads/2020/06/label23.jpg" alt="" title="label23" srcset="https://www.opmas.dk/wp-content/uploads/2020/06/label23.jpg 1000w, https://www.opmas.dk/wp-content/uploads/2020/06/label23-980x100.jpg 980w, https://www.opmas.dk/wp-content/uploads/2020/06/label23-480x49.jpg 480w" sizes="(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1000px, 100vw" class="wp-image-7486" width="1000" height="102"></span>
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				<div class="et_pb_text_inner"><h2>Operating inside the European Union?</h2>
<p>If a non-EU operator operates inside the European Union (EU) with a non-EU registered aircraft, the operator will have to import or admit the aircraft into the EU and manage the exposure to the EU’s Value Added Tax (VAT) and customs duty.</p>
<p>The customs procedures related to customs duty, including the handling of end-use exemption, changed drastically in 2015-2016 and again in late 2017. The VAT treatment has also changed in relation to leasing structures and the 0% VAT airline exemption. The Temporary Admission (TA) procedure got a huge boost in 2014 after the Union Customs Code Committee took a stand and published a working paper that clarified many of the issues of the practical usage of this procedure. TA was earlier known as a risky option but is now a safe and flexible way to fly within the EU if applied correctly.</p>
<p>Yet, in 2024, many non-EU operators are still left without a clear overview of the current EU aircraft importation and admission issues and necessary knowledge to choose the most effective procedure for their needs when operating within the EU. With VAT rates between 17-27% and customs duty rates between 2.7-7.7%, aircraft importations and admissions are important to consider before commencing or continuing EU operations. Compliance is always a central issue when using both the TA and full importation procedure, as non-compliance will most likely activate a direct payment of the VAT and customs duty.&nbsp;</p></div>
			</div><div id="Introduction" class="et_pb_module et_pb_text et_pb_text_5  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner"><h3>Introduction</h3>
<p>Any aircraft flying into the EU will fly under customs control using either the TA or full importation procedure. There are no other options. If the aircraft is not already fully imported, the aircraft will automatically be considered as flying under the TA procedure even though the owner or operator has not themselves taken any action to activate TA or realized that their aircraft is actually flying under the TA procedure. TA is thus always required when flying to the EU, even for one-stop flights.</p>
<p>All private individuals and corporations, regardless of nationality and residence, can use the full importation procedure to realize a free circulation status and act as the importing entity, but some scenarios require full payment of the VAT, ranging from 17-27% of the aircraft’s value. The full importation procedures are available in all <span><a href="https://www.opmas.dk/wp-content/uploads/2021/07/Download-EU-map-2021.jpg">EU member states</a></span>, but the practical handling and preconditions are often different. Full importation is mandatory for EU insiders, which includes aircraft that is either owned, registered, operated, based, or mainly used within the customs territory of the Union (just one criterion must be fulfilled) but optional for EU outsiders, which includes aircraft that is owned, operated, registered, and based outside the customs territory of the Union (all criteria must be fulfilled). See Figure 1.</p>
<p>The TA procedure includes certain limitations when flying within the EU, but many EU outsiders will have the same flying privileges as given under full importation, as the limitations of the TA procedure do not influence the typical flight pattern.</p>
<p>The descriptions of TA and full importation are simplified in this publication and do not necessarily describe the full set of preconditions. For deeper insight, please have a look at some of <span><a href="https://www.opmas.dk/download/">OPMAS’ other publications</a></span><span>,</span> such as <span><a href="https://www.opmas.dk/download/#shortandsweet">Short &amp; Sweet articles</a></span>, <span><a href="https://www.opmas.dk/download/#shortarticles">Short Stories</a></span>, and several others. For your convenience, we have included selected links to enlighten you on the issues mentioned on the following pages.</p>
<p>To simplify the matter, this overview will use the terms EU and customs territory of the Union synonymously. It is important to notice that the two terms do not cover the same area, yet the differences are only relevant for strictly legal matters.</p></div>
			</div><div id="figure1" class="et_pb_with_border et_pb_module et_pb_text et_pb_text_6  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner"><h3>Figure 1: Flying within the European Union</h3>
<p>The importation status is significant for privileges and restrictions when flying within the EU.</p></div>
			</div><div class="et_pb_module et_pb_text et_pb_text_7  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner"><table style="width: 100%;" width="100%" cellspacing="2">
<tbody>
<tr>
<td class="tbgray crossed" width="33%">
<div style="text-align: right; font-weight: bold;">Importation status<br>of aircraft</div>
<div style="font-weight: bold;">Entity <br>responsible<br>for the aircraft<br>and aircraft registration</div>
</td>
<td class="tbgray" style="text-align: center;" width="33%"><strong>EU imported</strong></td>
<td class="tbgray" style="text-align: center;" width="33%"><strong>Non-EU imported</strong></td>
</tr>
<tr>
<td class="tbgray" width="33%">Entity responsible for the aircraft is domiciled within the EU</td>
<td class="tbred" style="text-align: center;" width="33%">Flying is not restricted and<br>the aircraft is in free circulation</td>
<td class="tbgreen" style="text-align: center;" width="33%">Flying is not allowed<br>within the EU</td>
</tr>
<tr>
<td class="tbgray" width="33%">Aircraft is registered within the EU, while the entity responsible for the aircraft is domiciled outside the EU</td>
<td class="tbred" style="text-align: center;" width="33%">Flying is not restricted and<br>the aircraft is in free circulation</td>
<td class="tbgreen" style="text-align: center;" width="33%">Flying is not allowed<br>within the EU</td>
</tr>
<tr>
<td class="tbgray" width="33%">Aircraft is registered outside the EU, and the entity responsible for the aircraft is domiciled outside the EU</td>
<td class="tbred" style="text-align: center;" width="33%">Flying is not restricted and<br>the aircraft is in free circulation</td>
<td class="tbgreen" style="text-align: center;" width="33%">Flying is regulated by the<br>Temporary Admission procedure</td>
</tr>
</tbody>
</table>
<p style="text-align: right;"><span class="tbgreen">&nbsp;Green&nbsp;</span>&nbsp;= High flexibility <span class="tbred">&nbsp;Red&nbsp;</span>&nbsp;= Low flexibility and extra liabilities</p></div>
			</div><div id="Temporary" class="et_pb_module et_pb_text et_pb_text_8  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner"><h2>Temporary Admission</h2>
<p>To qualify for the TA procedure and thereby be eligible for conditional relief of the customs duty and VAT, the aircraft must be registered or owned outside the EU and operated by a non-EU-resident person or company. It is possible to carry EU-resident persons as well as carry out commercial activities with the use of the TA procedure. A few limitations and situations must be avoided, but only when flying within the EU.</p>
<p>The primary intention is to grant EU outsiders free access to fly unhindered in and amongst all EU member states. If the preconditions are met, TA is a simple procedure for most operators. Some of the common issues surrounding the use of the TA procedure are discussed on the following pages.</p>
<h3><strong>How does Temporary Admission work?</strong></h3>
<p>The use of TA is designed to be a paperless process with a voluntary option to document entries and exits using a Supporting Document, meaning that a qualifying aircraft can enter the EU without any customs contact or paper declarations. It is the EU Commission’s opinion that the bare act of crossing the outer EU border counts as a customs declaration. Help with documenting or clarifying TA compliance might not be needed if the aircraft only has flights that start or end outside the EU (no internal EU trips), does not carry any EU-resident crew or passengers, and the crew and operator understand the practical usage of the TA procedure as these types of flights typically do not trigger customs ramp checks. However, we will always recommend that operators check and document full TA compliance before flying to the EU, as other factors than those mentioned might also influence compliance.</p></div>
			</div><div id="Temporary" class="et_pb_module et_pb_text et_pb_text_9  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner"><h3><strong>Temporary Admission is supposed to be paperless, so why is documentation needed</strong><strong>?</strong></h3>
<p>Unfortunately, the paperless entry and exit procedure has created a common misunderstanding that an operator is not required to present relevant documentation to prove TA compliance upon request from customs. Only the entry and exit are supposed to be paperless, but the operator must continuously live up to the preconditions of TA, handle the limitations correctly, and be able to document these at any time, even if flights are just in and out of the EU with only one visited destination. Correct documentation proving TA compliance is a make-or-break issue during customs ramp checks, and the so-called Supporting Document (if used upon entry) does not prove TA compliance alone. The lack of relevant documentation has stopped or grounded several aircraft over the years. <span style="text-decoration: line-through;"></span></p>
<h3><strong>Activation of TA</strong></h3>
<p>It is the EU Commission’s opinion that the bare act of crossing the outer EU border counts as a customs declaration. TA is simply activated (knowingly or not) every time an unimported aircraft crosses the outer EU border and is terminated again when the same aircraft crosses the EU’s external border on the way to a non-EU destination.</p>
<h3><strong>Supporting Document</strong></h3>
<p>If found beneficial, an EU-published document is available to document an EU entry and exit voluntarily. This form is called the <span><a href="https://www.opmas.dk/download/supporting-document-for-an-oral-customs-declaration/">Supporting Document for an oral customs declaration.</a></span> Please be informed that very few customs officers are familiar with this document and lack experience with the practical handling of the document. Therefore, you should always make arrangements with a local handling agent if you wish to use this form.</p></div>
			</div><div class="et_pb_module et_pb_text et_pb_text_10 guidetabel  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner">We recommend that operators read the following articles before starting a trip.<p></p>
<table style="width: 100%;" width="100%" cellspacing="0" cellpadding="0" border="0">
<tbody>
<tr>
<td><a href="https://www.opmas.dk/short-sweet-mail-no-6-flying-with-eu-resident-persons-onboard-when-using-temporary-admission/">Short &amp; Sweet mail no. 6</a></td>
<td>Flying with EU-resident persons onboard when using TA</td>
</tr>
<tr>
<td><a href="https://www.opmas.dk/short-sweet-no-9-what-to-do-when-arriving-within-the-eu-using-the-temporary-admission-procedure/">Short &amp; Sweet mail no. 9</a></td>
<td>Part 1: What is the Supporting Document, and how do you use it?</td>
</tr>
<tr>
<td><a href="https://www.opmas.dk/short-sweet-no-11-part-2-what-to-do-when-arriving-in-the-eu-using-the-temporary-admission-procedure/">Short &amp; Sweet mail no. 11</a></td>
<td>Part 2: What do customs look for during a ramp check, and why?</td>
</tr>
<tr>
<td><a href="https://www.opmas.dk/part-3-what-to-do-when-arriving-in-the-eu-using-the-temporary-admission-procedure/">Short &amp; Sweet mail no. 14</a></td>
<td>Part 3: In which scenarios will an operator need help or guidance?</td>
</tr>
</tbody>
</table></div>
			</div><div class="et_pb_with_border et_pb_module et_pb_text et_pb_text_11  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner"><p>The definition of <em>private</em> versus <em>commercial use</em> of aircraft has historically given rise to discussions within EU member states and the EU Commission. However, in 2014 the Union Customs Code Committee took a stand and published a working paper with samples of <em>private</em> versus <em>commercial use</em>.</p>
<p><u>The important conclusions of the 2014 working paper were</u>:<br>– All private and corporate flights are considered <em>private use.<br></em>– All commercial flights are considered <em>private use</em> as long as there is no passenger transport subject to a personal ticket fee or a direct payment per person.<br>– EU residents are allowed onboard internal EU flights both as crew and passengers, but certain limitations and situations must be handled correctly</p></div>
			</div><div class="et_pb_module et_pb_text et_pb_text_12  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner"><p>The 2014 working paper was based on four different cases and consisted of a description of each case supported by the Union Customs Code Committee’s comments and recommendations. Please note that the working paper is only an opinion from the Union Customs Code Committee, thus not binding in any EU member state or the European Court of Justice. However, the above definition of <em>private use</em> is fully adapted in most EU member states, including Denmark.</p></div>
			</div><div id="Passenger" class="et_pb_module et_pb_text et_pb_text_13  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner"><h3>Passengers and crew onboard</h3>
<p>The Union Customs Code (2016) states:</p></div>
			</div><div class="et_pb_with_border et_pb_module et_pb_text et_pb_text_14  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner"><p><em>“Natural persons who have their habitual residence in the customs territory of the Union shall benefit from total relief from import duties in respect of means of transport which they use commercially or privately provided that they are employed by the owner, hirer or lessee of the means of transport and that the employer is established outside that customs territory.</em></p>
<p><em>Private use of the means of transport is allowed for journeys between the place of work and the place of residence of the employee or with the purpose of performing a professional task of the employee as stipulated in the contract of employment.</em><em>&nbsp;</em></p>
<p><em>At the request of the customs authorities, the person using the means of transport shall present a copy of the contract of employment.”</em></p></div>
			</div><div class="et_pb_module et_pb_text et_pb_text_15  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner"><p>Therefore, it is not set in stone who – according to the Union Customs Code – is deemed the user of an aircraft and whether there is any difference between EU-resident passengers and the crew, but various working papers from the Union Customs Code Committee stipulate that the above paragraph concerning EU residents only relates to pilots, which means that there are no restrictions for EU-resident passengers.</p></div>
			</div><div id="Aircraft" class="et_pb_module et_pb_text et_pb_text_16  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner"><h3>Aircraft registration</h3>
<p>The aircraft must be registered outside the EU. The Isle of Man and the Channel Islands are post-Brexit no longer a part of the customs territory of the Union. Consequently, aircraft registered at the Isle of Man (M) or Channel Islands (2) are now eligible for TA within the EU. Aircraft registered in the EU are not eligible for TA and are thus not allowed to fly in the EU without paying customs duty and VAT – not even a single entry is permitted. The registered owner or operator mentioned on the certificate of registration must also be domiciled outside the EU. As San Marino (T7) is not a part of the EU nor the customs territory of the Union, the TA procedure can be used.</p></div>
			</div><div id="Period" class="et_pb_module et_pb_text et_pb_text_17  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner"><h3>Period of stay</h3>
<p>An aircraft assigned to the <em>private use</em> category will be allowed to stay in the EU for up to six months at a time. When the aircraft crosses the EU’s outer border, a new six-month period can begin. The TA procedure cannot be used if the aircraft has its normal home base within the EU or spends the majority of the time in the same place within the EU. This would be considered circumvention and may result in payment of the customs duty, VAT, and a fine. An aircraft assigned to the <em>commercial use</em> category will be allowed to stay for the time required to carry out the transport operation, often referred to as the <em>period of discharge</em>.</p></div>
			</div><div id="Aircraftusage" class="et_pb_module et_pb_text et_pb_text_18  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner"><h3>Aircraft usage</h3>
<p>Please note that<strong>&nbsp;</strong><em>TA&nbsp;can&nbsp;be used to fly<strong>&nbsp;</strong></em><a href="https://opmas.cmail19.com/t/j-i-vtrgtk-l-j/"><em>privately</em></a><em>,&nbsp;</em><a href="https://opmas.cmail19.com/t/j-i-vtrgtk-l-i/"><em>corporately</em></a><em>, and&nbsp;</em><a href="https://opmas.cmail19.com/t/j-i-vtrgtk-l-d/"><em>commercially</em></a><strong>&nbsp;</strong><em>within the EU without any</em> <em>problems and with </em><a href="https://www.opmas.dk/short-sweet-mail-no-6-flying-with-eu-resident-persons-onboard-when-using-temporary-admission/"><em>EU-resident persons onboard</em></a> <em>if applied correctly.</em> Since 2014, the TA procedure has become a very well-defined customs procedure, especially for corporate and commercial aviation. This is thanks to the huge effort from, e.g., the EU Commission and NBAA.</p></div>
			</div><div class="et_pb_module et_pb_text et_pb_text_19 guidetabel  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner"><h3><strong>Correct documentation is a make-or-break issue</strong></h3>
<p>Operators should always consider how to document TA compliance as well as handle and secure the known grey zone areas when using TA. The relevant documentation can be conditioned without help from OPMAS, but we will be happy to help and have years of experience with this process. We offer different TA solutions depending on the risk profile and typical flight pattern. Please inquire for more details.</p>
<h3><strong>Legal background for </strong><strong>Temporary Admission</strong></h3>
<p>The Istanbul convention from 1990, regulating the worldwide usage of TA, is not very precise, and the EU Commission has been and is continuously publishing various working papers and guidelines to clarify the correct understanding of TA and its usage in the EU.&nbsp;The&nbsp;<a href="https://www.opmas.dk/links/#vardocs">2014 working paper from the Union Customs Code Committee</a>&nbsp;(available in English, French, and German) is especially important.&nbsp;Operators should always be aware that these documents are not binding for EU member states, which is why different interpretations exist between member states, thus also why it is important to have a competent customs agency outlining the correct use and understanding based on the specific setup. The problem with local interpretations is often related to flights within France, Spain, Portugal, Italy, and Greece.</p>
<p><a href="https://www.opmas.dk/short-sweet-no-14-temporary-admission-is-easy-and-flexible-if-you-know-how-to-use-it/#guidancelistta">Click here</a> to see a list of the known grey zone areas where different interpretations of the TA procedure exist and where operators often need guidance to use TA safely. None of the grey zone areas create problems against using TA if correctly handled and documented.</p>
<p>We recommend that operators read the following articles to learn more about TA.</p>
<table style="width: 100%;" width="100%" cellspacing="0" cellpadding="0" border="0">
<tbody>
<tr>
<td><a href="https://www.opmas.dk/download/what-are-the-10-typical-errors-and-misunderstandings-when-using-temporary-admission/">What are the 10 typical errors and misunderstandings?</a></td>
<td>Compilation of the most typical errors and misunderstandings when using TA</td>
</tr>
<tr>
<td><a href="https://www.opmas.dk/the-short-story-about-temporary-admission/">The short story about TA</a></td>
<td>Learn more about the essence of TA</td>
</tr>
</tbody>
</table></div>
			</div><div id="Fullimportation" class="et_pb_module et_pb_text et_pb_text_20  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner"><h2><strong>Full importation </strong></h2>
<p>Some operators will also have the option to fully import an aircraft into one of the EU member states and settle the VAT to fly unrestricted within the EU. The import VAT can be fully paid, deducted, or VAT-exempt at a 0 % rate – See Figure 2.</p></div>
			</div><div id="figure2" class="et_pb_module et_pb_text et_pb_text_21  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner"><h3>Figure 2: Flying within the European Union</h3>
<p>Examples of how the import VAT may be handled during a full importation.</p></div>
			</div><div class="et_pb_module et_pb_text et_pb_text_22  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner"><table style="width: 100%;" width="100%" cellspacing="2">
<tbody>
<tr>
<td class="tbgray crossed" width="33%">
<div style="text-align: right; font-weight: bold;">Remarks</div>
<div style="font-weight: bold;">Type of<br>
operation</div>
</td>
<td class="tbgray" style="text-align: center;" width="33%"><strong>VAT handling</strong></td>
<td class="tbgray" style="text-align: center;" width="33%"><strong>Conditions and notes</strong></td>
</tr>
<tr>
<td class="tbgray" width="33%"><strong>Option 1:</strong><br>
Private owner or company not using the aircraft for correct economic activities</td>
<td class="tblgray" width="33%">The import VAT is imposed at the local rate and cash paid, which cannot be reimbursed later</td>
<td class="tblgray" width="33%">The VAT payment must be seen as a cost</td>
</tr>
<tr>
<td class="tbgray" width="33%"><strong>Option 2:</strong><br>
Owned and operated by a company and utilized 100% by this company for business purposes</td>
<td class="tblgray" width="33%">The import VAT is imposed at the local VAT rate and later deducted without any cash payment</td>
<td class="tblgray" width="33%">The aircraft must be used 100% in furtherance of the economic activities of the importing entity</td>
</tr>
<tr>
<td class="tbgray" width="33%"><strong>Option 3:</strong><br>
Operated by an int. charter operator, e.g., AOC holder, Part 135 charter certificate holder, or similar</td>
<td class="tblgray" width="33%">The import VAT is exempt = 0% VAT</td>
<td class="tblgray" width="33%">The aircraft must be used 100% commercially, e.g., operated on group charters</td>
</tr>
</tbody>
</table></div>
			</div><div id="Option1" class="et_pb_module et_pb_text et_pb_text_23  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner"><h3>Option 1: Paying the import VAT</h3>
<p>This option is the only alternative for private owners or companies with activities that are not considered correct economic activities, such as real estate, banking and finance, insurance, gaming, holding companies, etc. The import VAT must be paid and cannot be reimbursed later.</p></div>
			</div><div id="Option2" class="et_pb_module et_pb_text et_pb_text_24  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner"><h3>Option 2: Deducting the import VAT</h3>
<p>This option is available for aircraft owned or operated by a company and utilized 100% by this company for business purposes in their pursuit of correct economic activities. As a rule of thumb, if a company generates a turnover at arm’s length prices and makes a profit in the long term, the VAT due on the aircraft may be deducted upon importation. Deducting is conditioned upon the company being subject to VAT, and the usage of the aircraft is linked to the company’s correct economic activities.</p></div>
			</div><div id="Aircraftmust" class="et_pb_module et_pb_text et_pb_text_25  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner"><p><strong>Aircraft must be used for the correct activities</strong><br>Any importing entities using this option should initially check what kind of activities the aircraft will be used for in the future and if these activities are considered correct economic activities in the EU member state where the importation is planned. It is always a good idea to continuously ensure that the planned usage of the aircraft is also carried out as intended and that this usage is still considered correct economic activity. The definitions of the latter can change over the years, mainly due to recommendations from the European VAT Committee, which are based on judgments from the European Court of Justice. The VAT procedure is the same for any EU-established company in any EU member state. However, the process of implementing the EU’s VAT procedure into national legislation in each member state is subject to interpretation. Consequently, the paperwork and preconditions can differ from member state to member state.</p>
<p><strong>Know what you are signing up for<br></strong>Nobody should choose this option without knowing the full set of preconditions, risks, and ongoing demand for detailed documentation for the correct use of the aircraft. Most EU member states have a five-year period of limitation, but the relevant documentation must be filed for seven years and must be shown on demand during an audit. In most cases, written approvals by local customs authorities or legal opinions are available and recommended.</p>
<p><strong>Only for business use – unless handled correctly<br></strong>It is a common misunderstanding that it is acceptable to deduct all import VAT if the aircraft is used <em>predominately for business purposes</em>. The general rule is that the import VAT can only be 100% deducted if the aircraft is 100% used for acceptable correct economic activities. Any person using the aircraft for private, personal, or entertainment purposes must compensate the importing entity directly for its use. Otherwise, the importing entity will have to pay back the non-business part of the imposed import VAT to the VAT authorities.&nbsp;</p>
<p><strong>Not compatible with imputed income and SIFL (US)<br></strong>The use of imputed income to compensate for any private, personal, or entertainment use of a corporate aircraft is generally not accepted and will not eliminate and close an EU VAT claim. Also, please be aware that using the US’s Standard Industry Fare Level (SIFL) will not solve the compensation problem, as these values are often too low to be considered market rates.</p>
<p><strong>All non-business use worldwide matter</strong><br>It is also important to stress that most EU VAT authorities will not differentiate between non-business use in and outside the EU. This means that any non-business legs flown, e.g., in the US by an American Part 91 corporate operator, will impact the EU VAT handling if the aircraft has been fully imported in the EU and the import VAT has been 100% deducted.</p></div>
			</div><div id="Option3" class="et_pb_module et_pb_text et_pb_text_26 guidetabel  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner"><h3>Option 3: Exempting the import VAT</h3>
<p>This option is available for aircraft used 100% commercially by international charter operators, e.g., an AOC holder, Part 135 charter certificate holder, or similar. No VAT is imposed as the rate is 0%. &nbsp;The exemption is available both inside and outside the EU for qualifying operators with a qualifying aircraft. This procedure is often referred to as the “0% VAT airline exemption” and is based on a <a href="https://www.opmas.dk/download/the-airline-vat-exemption-in-the-european-union/">judgment</a> from the European Court of Justice.</p>
<h3><strong>The aircraft registration</strong></h3>
<p>The registration can have any nationality, meaning all European registrations and the commonly used offshore registrations, such as P4, T7, M, and the VPs, are acceptable.</p>
<h3><strong>Aircraft base, free movement, and traffic rights (charter permits)</strong></h3>
<p>A fully imported aircraft can fly freely within the EU and is permitted to have a fixed EU base without restrictions. Non-EU-based charter operators will always have to apply for traffic rights on internal EU flights where required by aviation regulators, even though the aircraft is already correctly customs handled using the TA procedure or full importation. A full importation will not eliminate the need for proper traffic rights.</p>
<h3><strong>Where to fully import an aircraft</strong></h3>
<p>We advise that EU insiders should always primarily pursue a full importation in its own EU member stat, as an EU insider will always have to account for the VAT at its home base. EU outsiders are free to choose the EU member state where a full importation is seen as most beneficial for the chosen setup.</p>
<h3><strong>Important things to know about full importation</strong></h3>
<p>Operators should be aware that full importation includes a potential VAT and tax liability, requires continuous correct worldwide economic activity, and correct handling of any potential worldwide non-business use and/or non-commercial use, which are requirements that the TA procedure does not have. The statute of limitations is five years for full importation, and the use of the aircraft must stay fully compliant with current EU regulations worldwide until the end of this period.</p>
<p><span>We recommend that operators read the following links to learn about full importation.</span></p>
<table style="width: 100%;" width="100%" cellspacing="0" cellpadding="0" border="0">
<tbody>
<tr>
<td><a href="https://www.opmas.dk/download/what-are-the-10-typical-errors-and-misunderstandings-when-using-full-importation/">What are the 10 typical errors and misunderstandings?</a></td>
<td>Compilation of the most typical errors and misunderstandings when using full importation</td>
</tr>
<tr>
<td><a href="https://www.opmas.dk/the-short-story-about-full-importation/">The short story about full importation</a></td>
<td>Learn more about the essence of full importation</td>
</tr>
</tbody>
</table></div>
			</div><div id="Differences" class="et_pb_module et_pb_text et_pb_text_27  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner"><h2>Differences between Temporary Admission and full importation</h2>
<p>Please have a look at the figures below. Start by locating the flight privileges needed. Then, learn about the risks and liabilities involved and decide how to fly within the EU using the most applicable customs procedure.</p>
<p>Most non-EU operators will practically have the same flying privileges using TA as given under full importation, as the few limitations do not influence the typical flight pattern – See Figure 3.</p>
<p>Full importation includes many potential risks and liabilities without providing any advantages for the typical non-EU operator. An aircraft using the TA procedure can be used for any purpose, such as private, leisure, entertainment, business or corporate use, and commercial group charters without any consequence for the customs handling – See figure 4.</p></div>
			</div><div id="figure3" class="et_pb_module et_pb_text et_pb_text_28  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner"><h3>Figure 3: What you can and cannot do</h3>
<p>Simplified pros and cons list for non-EU operators.</p></div>
			</div><div class="et_pb_module et_pb_text et_pb_text_29  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner"><table style="width: 100%;" width="100%" cellspacing="2">
<tbody>
<tr>
<td class="tbgray" width="33%"><strong>What you can and cannot do</strong></td>
<td class="tbgray" style="text-align: center;" width="33%"><strong>Full importation</strong></td>
<td class="tbgray" style="text-align: center;" width="33%"><strong>Temporary Admission</strong></td>
</tr>
<tr>
<td class="tbgray" width="33%">Flying to one EU destination</td>
<td class="tbgreen" style="text-align: center;" width="33%">Yes</td>
<td class="tbgreen" style="text-align: center;" width="33%">Yes</td>
</tr>
<tr>
<td class="tbgray" width="33%">Flying internally within the EU</td>
<td class="tbgreen" style="text-align: center;" width="33%">Yes</td>
<td class="tbgreen" style="text-align: center;" width="33%">Yes</td>
</tr>
<tr>
<td class="tbgray" width="33%">Maximum period of stay</td>
<td class="tbgreen" style="text-align: center;" width="33%">Unlimited</td>
<td class="tbgreen" style="text-align: center;" width="33%">Six months per stay 1)</td>
</tr>
<tr>
<td class="tbgray" width="33%">Fixed established EU base</td>
<td class="tbgreen" style="text-align: center;" width="33%">Yes</td>
<td class="tbyellow" style="text-align: center;" width="33%">No 2)</td>
</tr>
<tr>
<td class="tbgray" width="33%">EU passengers on internal EU flights</td>
<td class="tbgreen" style="text-align: center;" width="33%">Yes</td>
<td class="tbgreen" style="text-align: center;" width="33%">Yes 3)</td>
</tr>
<tr>
<td class="tbgray" width="33%">EU crew on internal EU flights</td>
<td class="tbgreen" style="text-align: center;" width="33%">Yes</td>
<td class="tbgreen" style="text-align: center;" width="33%">Yes 3)</td>
</tr>
<tr>
<td class="tblgray" colspan="3">1) The aircraft can stay up to six months per stay, and multiple entries are allowed.<br>
2) This reply is based on solid EU working papers, yet these papers are not binding for EU member states. The topic can, therefore, be seen as a grey zone area. That is why we mention this reservation and recommend that all operators have proper documentation ready to present during a customs ramp check to secure flights with EU passengers.<br>
3) There are no restrictions if EU-resident crew are employed by the declarant.<p></p>
<p style="text-align: right;"><span class="tbgreen">&nbsp;Green&nbsp;</span>&nbsp;= Possible <span class="tbyellow">&nbsp;Yellow&nbsp;</span> = Not possible</p>
</td>
</tr>
</tbody>
</table></div>
			</div><div id="figure4" class="et_pb_module et_pb_text et_pb_text_30  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner"><h3>Figure 4: Risks and liabilities</h3>
<p>Simplified pros and cons list for non-EU corporate operators</p></div>
			</div><div class="et_pb_module et_pb_text et_pb_text_31  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner"><table style="width: 100%;" width="100%" cellspacing="2">
<tbody>
<tr>
<td class="tbgray" width="33%"><strong>Risks and liabilities</strong></td>
<td class="tbgray" style="text-align: center;" width="33%"><strong>Full importation</strong></td>
<td class="tbgray" style="text-align: center;" width="33%"><strong>Temporary Admission</strong></td>
</tr>
<tr>
<td class="tbgray" width="33%">The biggest risks</td>
<td class="tblgray" width="33%">Wrong and unaccepted use 2) of the aircraft, e.g., non-business use of a corporate aircraft or non-commercial use of a commercial aircraft</td>
<td class="tblgray" width="33%">Ramp checks without the operator being ready and able to prove the TA compliance convincingly</td>
</tr>
<tr>
<td class="tbgray" width="33%">Geographical areas that the aircraft must be used correctly according to the EU regulation</td>
<td class="tbred" width="33%">Worldwide. After the importation, any future use of the aircraft, no matter where the aircraft is flying, must conform to the EU regulations</td>
<td class="tbgreen" width="33%">Only when flying within the EU</td>
</tr>
<tr>
<td class="tbgray" width="33%">Statute of limitation</td>
<td class="tbred" width="33%">The VAT liability exists five years after the physical importation</td>
<td class="tbgreen" width="33%">Only when flying within the EU</td>
</tr>
<tr>
<td class="tbgray" width="33%">Is non-business use allowed inside and outside the EU for corporate aircraft (Part 91)?</td>
<td class="tbred" width="33%">The answer is no unless all non-business flights worldwide are compensated correctly according to the EU regulation</td>
<td class="tbgreen" width="33%">Yes, all kinds of use are allowed. No compensation are required at all</td>
</tr>
<tr>
<td class="tbgray" width="33%">Is non-commercial use allowed inside and outside the EU if the aircraft was imported using the EU 0% airline exemption (Part 135)?</td>
<td class="tbred" width="33%">Generally, no. However, it depends on the exact preconditions in the EU member state where the aircraft was imported. The required minimum commercial use is different between EU member states</td>
<td class="tbgreen" width="33%">Yes, all kinds of use are allowed. No compensation are required at all</td>
</tr>
<tr>
<td colspan="3" class="tblgray">1) Some business activities are not subject to VAT, such as selected real estate activities, banking and finance, insurance, gaming, and holding companies, etc. The listing is not complete. These activities will, therefore, not be seen as correct economic activities in this context.<p></p>
<p style="text-align: right;"><span class="tbgreen">&nbsp;Green&nbsp;</span>&nbsp;= High flexibility <span class="tbred">&nbsp;Red&nbsp;</span>&nbsp;= Low flexibility and extra liabilities</p>
</td>
</tr>
</tbody>
</table></div>
			</div><div class="et_pb_module et_pb_text et_pb_text_32 guidetabel  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner"><p>If you wish to know more about the differences between TA and full importation, we suggest that you have a look at these OPMAS articles.</p>
<table style="width: 100%; height: 96px;" width="100%" cellspacing="0" cellpadding="0" border="0">
<tbody>
<tr style="height: 48px;">
<td style="height: 48px;"><a href="https://www.opmas.dk/short-sweet-no-19-the-real-differences-between-full-importation-and-temporary-admission/">Short &amp; Sweet mail no. 19</a></td>
<td style="height: 48px;">The real differences between full importation and Temporary Admission</td>
</tr>
<tr style="height: 24px;">
<td style="height: 24px;"><a href="https://www.opmas.dk/opmas-quick-guides/quick-guide-fita-part-91/">Quick Guide for Private and Corporate Operators</a></td>
<td style="height: 24px;">For Part 91 operators or similar – compare full importation and TA</td>
</tr>
<tr style="height: 24px;">
<td style="height: 24px;"><a href="https://www.opmas.dk/opmas-quick-guides/quick-guide-fita-part-135/">Quick Guide for International Charter Operators </a></td>
<td style="height: 24px;">For AOC holders, Part 135 charter certificate holders, or similar – compare full importation and TA</td>
</tr>
</tbody>
</table></div>
			</div><div id="Summary" class="et_pb_module et_pb_text et_pb_text_33  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner"><h2>Summary</h2>
<p>Many non-EU operators can benefit from the TA procedure, and we recommend using this procedure, if possible, when flying within the EU.</p>
<p>Please see the list of further benefits the TA procedure provides below.</p></div>
			</div><div class="et_pb_with_border et_pb_module et_pb_text et_pb_text_34  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner"><p>– No cash payments of the VAT or customs duties are required<br>– No VAT liability anywhere in the EU<br>– No customs duty liability anywhere in the EU<br>– No VAT and importation registrations are required anywhere in the EU<br>– No bond or security for importation duties are required<br>– No ongoing economic activity or activity subject to VAT is required anywhere in the EU for the next many years<br>– No fiscal liability anywhere<br>– No tax and VAT consequences when visiting other EU member states; the aircraft can fly freely within the EU<br>– No need for a formal exportation of the aircraft when eventually sold or when the lease or operating agreement is terminated (EURO 5-7,000 saved potentially)<br>– No VAT consequences when a corporate aircraft is used for non-business activities by executives<br>– No change of the current aircraft registration or setup of other contractual agreements<br>– Less record-keeping compared to a full importation based on an EU VAT and importation registration</p></div>
			</div><div id="Manyof" class="et_pb_module et_pb_text et_pb_text_35  et_pb_text_align_left et_pb_bg_layout_light">
				
				
				
				
				<div class="et_pb_text_inner"><p>We will always be glad to assist, and you are always welcome to contact us to hear more about your options at no charge. We will happily send you our input on any questions on the same day, often within 1-2 hours. If you have any questions or comments about the above, please do not hesitate to contact us directly at <a href="mailto:info@opmas.dk">info@opmas.dk</a>.</p>
<p>May you have many pleasant flights.</p>
<p>Best regards,<br>OPMAS</p></div>
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