ALERT: New 2024/25 guidance from the EU about Temporary Admission

• Is commercial traffic restricted? Hint: No
• Which establishment is allowed for the customs declarant?
• Are pilots or passengers considered the real user of the aircraft?
• How can aircraft repairs be handled within the EU?
• Can aircraft be used for aerial photos, firefighting, or similar?
• Sale of an aircraft flown to the EU under Temporary Admission

The EU Commission has once again updated one of its main guidance documents, which describes several important points about the use of Temporary Admission (TA).

The EU Commission’s Customs Expert Group has discussed various topics since the summer of 2024, resulting in their largest update to date. The document was published on December 19th, 2024, and is meant to help interpret the convention and customs code text in various unclear areas.

The document is surely not meant for non-specialists. Legal expert knowledge and specialized domain insights are needed to read and understand this guidance document fully. Luckily, we are here to convey their message for you. In this news flash, we have compiled a list of the most important points in clear language, including our comments, for your convenience. Dive in.

What’s new?
The present practice has not changed much, and the TA procedure remains very flexible. Yet, it is surely positive that the EU Commission again explicitly explains and underlines these points and case examples in their December document.

The TA procedure can be used to fly privately, corporately, and commercially within the EU without any problems and with EU-resident persons onboard if applied correctly. Since 2014, the TA procedure has become a very well-defined customs procedure, especially for corporate and commercial aviation. This is thanks to the huge effort from e.g., the EU Commission and NBAA.

1) Is commercial traffic restricted?
No, commercial (internal) traffic, such as Part 135, is not restricted. Commercial traffic was removed as a restriction back in 2016 with the introduction of the new Union Customs Code (UCC). Yet, it is still the responsibility of the physical operator (the customs declarant) to secure TA compliance and traffic rights (also referred to as charter permits), the latter if relevant. A violation, such as missing traffic rights while flying commercial internally within the EU, can no longer create a customs debt, meaning that the operator will be forced to pay the local VAT and customs duty on the ramp. Here, internal traffic is defined as legs flown within the EU. 

2) Which establishment is allowed for the customs declarant?
The customs declarant must be established outside the customs territory of the Union.

3) Are pilots or passengers the real user of the aircraft?
The customs declarant must be the real user of the aircraft. The ‘real user’ is defined as the entity with the physical control of the aircraft, meaning the entity piloting the aircraft. In customs terms, the pilots are considered the real users of the aircraft – not the passengers in the cabin, which some might mistakenly think. This means that the customs declarant must be the company that supervises or controls the aeronautical operation and instructs the crew about aeronautical decisions. This definition is extremely important, as it determines the restrictions for carrying EU persons onboard the aircraft.

4) How can aircraft repairs be handled within the EU?
TA can only be used to visit a maintenance workshop if the need for servicing has arisen spontaneously after flying into the customs territory of the Union. Services such as Maintenance, Repair, or Overhaul (MRO), adjustments, measures to preserve the aircraft, or ensuring compliance with the technical requirements for the use under the TA are, for instance, admissible if the usages do not lead to any permanent change of the aircraft, permanent increase in performance, or considerable added value. Alternatively, the workshop must initiate a customs procedure called Inward Processing, as TA cannot be used to access the customs territory of the Union if the purpose of the entry is servicing of the aircraft. All international-minded workshops know about this procedure.

• Repair and/or maintenance of the aircraft by replacing the batteries, brakes, oil, wipers, or tires
• Service, guarantee, or courtesy work such as maintenance of the air conditioning system
• Repair and/or maintenance of the aircraft by replacing the turbines

These examples will not work under TA:

• Installation of a Wi-Fi system that was not installed beforehand
• Completely repainting

5) Can aircraft be used for aerial photos, firefighting, or similar?
No, TA cannot be used if the purpose of the entry into the EU is, e.g., aerial photos or firefighting. TA is only meant for the transportation of either goods or people. Based on the principle behind this, any kind of surveillance, agriculture, survey use, etc., also eliminates the possibility of using TA. The list is not absolute. Other customs procedures must be used for these kinds of activities.

6) Sale of an aircraft flown to the EU under Temporary Admission
It is no longer prohibited for a seller to fly an aircraft to a place of delivery in an EU airport, but certain customs procedures must be applied correctly to avoid a huge responsibility.

The 2024 guidance document is available in English, French, and German and can be found here.

Legal background for Temporary Admission
The Istanbul convention from 1990, regulating the worldwide usage of TA, is not very precise, and the EU Commission has historically been and is continuously publishing various working papers and guidelines to clarify the correct understanding of TA and its usage in the EU. The 2014 working paper from the Union Customs Code Committee (available in English, French, and German) is especially important. Operators should always be aware that these documents are not binding for EU member states, which is why different interpretations exist between member states, thus also why it is important to have a competent customs agency outlining the correct use and understanding based on the specific setup.

How can we help?
If you have questions about the above, please do not hesitate to contact us.