An export document is the official proof that an aircraft has left the EU in relation to e.g. a sale to an entity outside the EU.
The term “free circulation” is often used about imported goods which have been released for free circulation after payment of the import duties to which they are liable. Please note that the 9 so-called Freedoms of the air are not related to VAT issues. See also “Freedoms of the Air”.
Freedoms of the air
A set of commercial aviation traffic rights granting a country’s airline(s) the privilege to use another country’s airspace. Formulated as a result of disagreements over the extent of aviation liberalisation in the Convention on International Civil Aviation of 1944, (known as the Chicago Convention). The convention was successful in drawing up a multilateral agreement in which the first two freedoms, known as the International Air Services Transit Agreement (IASTA), or “Two Freedoms Agreement” were open to all signatories. Since then more freedoms of the air has been added. The treaty is accepted by more than 128 countries. Please note this is NOT related to VAT importation issues.
The ICS (Import Control System) system is run by European Customs Services to ensure the security of international trade and combat terrorism and is a parallel system to the import process. From January 1st 2011 any aircraft entering the customs territory of the EU – where the purpose of the flight is an importation – must have been cleared in advance in the new ICS system before the flight can enter EU territory. OPMAS will of course take care of the ICS clearance here in Denmark as a part of the importation.
IM4 import form
Import details are usually collected through the submission to Customs of the Single Administrative Document (SAD). This document, in the same format, is used throughout the EU to declare imports – each EU member state having it printed in their own language. In mainland Europe (except the UK) the import form was called the IM4 up to 2008. From 2008 the form is called the IMA. See also C88.
IMA import form
Import details are usually collected through the submission to Customs of the Single Administrative Document (SAD). This document, in the same format, is used throughout the EU to declare imports – each EU member state having it printed in their own language. In mainland Europe (except the UK) the import form is called the IMA, when the aircraft is imported from any country except Norway, Switzerland and Liechtenstein. Up to 2008 the form was called the IM4. See also C88 and EUA.
An import document is the official proof that an aircraft has entered the EU and the EU VAT and duty has been handled and handled correctly. An import document issued by OPMAS is a typed original import form which is always stamped and signed by Customs and will act as an effective “VAT passport” in all EU member states.
Intrastat is the system for collecting information and making statistics based on the trade of goods between EU member states. Intrastat began operation in 1993 when it replaced customs declarations as the source of trade statistics within the EU.
The Istanbul convention from 1993 is combining all the existing conventions on temporary admission/importation and aimed at simplifying and harmonizing temporary importation procedures.
In relation to VAT it means non corporate flying (such as the private owner using his Mustang mostly for private purposes like skiing trips). Private flying does not qualify for our procedure.
The Single Administrative Document (SAD) is the basis form for customs declarations e.g. Importation or exportation in the EU and in Switzerland, Norway and Iceland. See also IMA and C88.
T1 transit document
The T1 transit procedure enables goods to move freely through EU territory to a specific destination where the importation will take place. It takes the form of a temporary suspension of the duties and taxes normally due on goods imported into the customs territory.
The T2L form is used throughout the EU and in Switzerland, Norway and Iceland for the control of imports, exports and goods in transit and is often used to document that an aircraft bought and delivered in one of the EU member states is in free circulation.
The Temporary Admission is limited to 6 months per entry and the aircraft must be owned outside of the EU, registered outside of the EU – and only made available for use within its boundaries for EU residents and/or commercially with certain restrictions. There are 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. The temporary admission is also often called a temporary importation.
Value Added Tax is a “sales” tax levied on the supply of goods and services within the EU and the importation of goods from outside the EU. Each EU Member State has their own national VAT rules which are often interpreted differently.
VAT Information Exchange System (VIES) is the name of the system to control all intra EU VAT transactions between companies registered for VAT in the EU.