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Full EU Importation v Ability to enter under Temporary Admission Regime

The following is intended as a brief guide for aircraft operated privately, that will be travelling to the European Union (EU). EU VAT and Duty need to be considered and may require changes to the ownership structure prior to travelling to the EU. It is important that this is considered in advance as time may be required in order to make any changes.

Aircraft entering the EU need to be imported under either the Temporary Admission Rules or Fully Imported with full and free circulation. A guide to the requirements of each of these is set out as follows:

 

Full importation will be required if:

Temporary Admission Rules apply if:

  • The owner, either a corporate entity or person is established within the Customs territory of the EU, including the Isle of Man
  • The owner, either a corporate entity or person is established outside the Customs territory of the EU, including the Isle of Man
  • The aircraft is registered on an aircraft register within the EU Customs territory
  • The aircraft is registered on an aircraft register outside the EU Customs territory
  • The aircraft will be used to transport EU citizens (excluding crew) within the EU
  • The aircraft is travelling to the EU with the owner on board and non-EU passengers

 

  • The aircraft will remain within the EU for no more than 6 months

 

  • There is no intention to transport EU citizens within the EU

If an aircraft owner is looking to travel to, and within the EU, consideration should be given to the VAT and Duty status of the aircraft. This will help ensure that any EU VAT and Duty liabilities are correctly addressed and prevent any issues in the event of a ramp inspection of the aircraft.

There are a number of solutions available to owners in order to structure the ownership of the aircraft to ensure that an efficient solution can be achieved.

Döhle Corporate and Trust Services Limited are a licensed corporate service provider with offices in both the Isle of Man and Malta. Through our extensive experience and a network of professional VAT specialists, we are able to assist clients with the most efficient structuring solutions.

For further information, please contact: 

Allister Crossley

Senior Manager – Aviation

Döhle Corporate and Trust Services Limited

E-mail:acrossley@dcts-iom.com

Mobile: +44 7624 459 005

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