Glossary
6th VAT directive
AOC
ATA carnet
C88 import form
Cabotage
Chicago convention
Corporate flying
Customs Code
Customs warehouse
Duty
End-use
EU
EUA import form
Exportation
Free circulation
Freedoms of the air
ICS
IM4 import form
IMA import form
Importation
Intrastat
Istanbul convention
Private flying
SAD
T1 transit document
T2L form
Temporary importation
VAT
VIES
Temporary importation
This type of importation is limited to 6 months and is only valid for aircraft owned by non EU entities flying without EU citizens or residents with very few exemptions. There are many grey areas in relation to the usage of temporary importations as the practical interpretation of the rules varies between EU member states. Please exercise extreme caution if you are flying within the EU and you are carrying EU nationals or residents both as crew or pax. The temporary importation is also often called a temporary admission.
Map: The EU member states marked with grey and Denmark marked with white.
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