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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: |
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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