FAQ
Q: Flying from Zürich/Geneva to Paris?
We are Swiss domiciled company operating our own HB-registered business Jet. We have heard that it is OK to fly from Zürich to Paris even though some of the passengers are EU citizens and the aircraft is not imported into the EU. Is that correct?
Q: Why is exportation necessary?
We are a German company selling an aircraft to the USA - do we need an official Customs exportation document or is it not necessary?
Q: When must an aircraft leave the EU?
We are going to export an aircraft sold to Africa. When we are flying out of Denmark after the exportation is it possible to fly to Cannes and pick-up the future owner on the way to Africa?
Q: Why is importation necessary?
We are an American company with our own corporate jet and have often been flying in Europe and we have never encountered any problems with EU Customs authorities. We are not convinced importing the aircraft is necessary! Is it really necessary?
Q: Did the Danish Route for aircraft importations close in 2009?
We have heard that the "Danish Route" for the zero rated importations has been closed a long time ago.
Q: What happens after the 6 months?
We have an aircraft flying in the EU under a 6 months temporary importation. When the 6 months has expired, will it be possible to renew the temporary importation for another 6 months?
Q: Does temporary importation work for a part 91 operation?
We are a US business flying with a corporate jet under part 91, will a temporary importation work for us flying in the EU?
Q: Do I need a Customs agent?
I have heard that I don't need a customs agent to issue a temporary importation document?
Q: Can we carry EU nationals on board within the EU?
We have an aircraft flying in the EU under a 6 months temporary importation. Are we allowed to carry EU citizens/residents on board for internal flights within the EU?
Q: Definition of usage?
What is the difference between "business use" contra "private use"?
Q: Paying 0%, 2,7% or 7,7% duty on aircraft?
We are a company domiciled in the EU in mainland Europe. We want to import an aircraft bought in the USA but our local Customs are asking us to pay 2,7% duty of the aircraft value only because the aircraft is registered in the Isle of Man. Are our local Customs correct?
Q: What about the VAT status if the operator changes?
As operator we have imported a couple of aircraft owned by other entities. What is the consequence for the VAT status if the aircraft owner wants to change operator from us to another operator. Would it be possible to assign the import document and thereby the VAT status to the new operator?
Q: What about the VAT status if the lease agreement is terminated?
We have imported a leased aircraft as lessee. What is the consequence for the VAT status when the leasing agreement is terminated and the aircraft is delivered back to lessor?
Q: The difference between traffic rights and free circulation?
We are an American AOC holder and is very confused over the difference between the terms "traffic rights" and "free circulation" - please be kind to clarify?
A:
According to the normal interpretation of the EU cabotage rules the above mentioned flight is not cabotage as long as the next flight is going to a destination outside the EU (e.g. Zürich - Paris - Dubai). However if the next flight is to another destination inside the EU (e.g. Zürich - London - Paris) it will definitely be defined as cabotage and you risk impoundment of the aircraft and a heavy fine.
Please also exercise caution if you are flying out of Switzerland from Geneva airport and you are carrying EU nationals or residents both as crew or pax. The French consider Geneva airport partly French territory and you risk the French will consider a flight from Geneva to Paris as an internal flight inside the EU.
There are some grey areas in relation to the practical interpretation of the cabotage rules between the EU member states so please also exercise extreme caution if you are flying within the EU without proper importation.
Please see the Link page for elaborating articles regarding cabotage and importation.
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