Online resources
You can find a lot of different online resources on opmas.dk covering Temporary Admission and full importation
On this page
Short & Sweet mails: Offering a quick insight into various topics about flying within the EU - NEW
FAQ: Frequently asked questions about TA
Reviews: Present an overview and a deeper insight in various subjects - NEW
Short articles and stories: Present short answers and deeper insights in various topics - NEW
Quick Guides: Cover Part 91 and 135 comparing full importation and TA - NEW
EU, UK and Schengen maps: 3 different maps made for customs and aviation use - NEW
Survey Results: Different surveys with in-depth analysis of specific topics
Glossary: Check the common words used in the aviation and customs world
On separate pages
Intro videos: Explainer videos on how to fly within the European Union
Flying to the UK: What is the situation in post-Brexit?
News: List of news flashes
Links: List of relevant links and other downloads
OPMAS Short & Sweet mails – offering a quick insight into various topics about flying within the EU
Short & Sweet No. 22
What does it take to be compliant?
Added June 2024
About full importationTemporary Admission
Our clients often ask what it takes to be compliant when using one of the two importation methods. However, it is difficult to be specific in such a matter and stipulate how much or little documentation is enough or adequate. There is no exact answer book, and these matters are often further complicated by the fact that many EU member states are known to have different understandings and practices on the matter. Let’s dig deeper into the topic and explain some of the most common situations that typically create compliance problems.
– how to prepare for a customs ramp check
Added Jan 2024 TA
Added Sep 2023 TA FI
Added Jan 2023 – Updated 2024 TA FI
Added Oct 2022 – Updated 2024 TA FI
– when does an operator need help?
Added Aug 2022 – Updated 2024 TA
Added June 2022 – Updated 2024 FI
Added May 2022 – Updated 2024 FI
– what do customs look for during a ramp check, and why?
Added May 2022 – Updated 2024 TA
Added Feb 2022 – Updated 2024 TA FI
– the Supporting Document
Added Dec 2021 – Updated 2024 TA
Added Oct 2021 – Updated 2024 TA FI
Added Sep 2021 – Updated 2024 TA
Added Mar 2021 – Updated 2024 FI
Added Mar 2021 – Updated 2024 FI
Added Feb 2021 – Updated 2024 TA FI
Added Nov 2020 – Updated 2024 TA FI
Frequently asked questions about Temporary Admission
Updated November 2023
The questions below represent the typical situations we are often asked to verify and advise whether an operator complies with the TA procedure when flying within the EU.
A quick overview
of aircraft importation
and admission issues
Updated April 2024
An introduction to Temporary Admission and full importation. A quick overview of aircraft importation and admission issues in the European Union.
Our comments and interpretation of the judgment (C-33/11) from the European Court of Justice (ECJ) that allows international charter operators to be VAT-exempt (0%) during a full importation.
Read this review for a quick overview of the European Union VAT system.OPMAS Short articles and stories – Present short answers and deeper insights in various topics
Temporary Admission: what are the 10 typical errors and misunderstandings?
Updated November 2023
We have compiled the most typical errors and misunderstandings when using Temporary Admission.
Full importation: what are the 10 typical errors and misunderstandings?
Updated November 2023
We have compiled the most typical errors and misunderstandings when using full importation.
The short story about Temporary Admission
Updated March 2024
Our short stories focus on important subjects, giving you a quick overview and deeper insight. Accordingly, specifications and conditions are not detailed. Temporary Admission is only for entities established outside the EU and has some limitations.
The short story about full importation
Updated March 2024
Our short stories focus on important subjects, giving you a quick overview and deeper insight. Accordingly, specifications and conditions are not detailed. Full importation is mainly for EU-established entities, grants free circulation for the aircraft, and offers a lot of privileges. Yet, it includes potential liabilities and procedures that must be handled correctly and continuously.
OPMAS Quick Guides – Compare Temporary Admission and full importation
Quick Guide for Private and Corporate Operators
– For Part 91 operators or similar
Updated July 2024
The Quick Guide covers the typical case where an aircraft is owned or operated by a company and used for private and/or corporate purposes.
Quick Guide for International Charter Operators
– For AOC holders, Part 135 charter certificate holders, or similar
Updated July 2024
The Quick Guide covers the typical case where an aircraft is operated commercially by international charter operators.
See the areas that are included and excluded in the VAT area and the customs territory of the Union. We have also added an updated Schengen map as people are often confused by the differences between the Schengen Area (passport zone) and the EU member states as well as the VAT area and the customs territory of the Union.
The 27 European Union member states and special member state territories
Updated January 2021
This map gives the full overview over the 27 EU member states, the VAT area and the customs territory.
The United Kingdom and the Brexit areas
Updated August 2021
This map shows the United Kingdom and the Brexit areas in an enlarged view.
The Schengen passport area
Updated March 2024
This map gives a overview of the Schengen passport area.
Traditionally, there have been huge differences in local interpretations of various EU customs regulations. These differences often make it difficult for both EU and non-EU operators to determine right from wrong when flying in the EU as the local interpretations or approaches differ. We have therefore commissioned multiple verification surveys to create a snapshot of relevant importation/admission rules.
The surveys show that some EU member states and related territories have a somewhat lax practice of very low VAT/customs thresholds or missing implementation of the same, probably in order to attract business from the other EU member states. Operators should exercise caution and if in doubt always ask for a binding assessment ruling by the local authorities.
Index for surveys about full importation:
Survey 1: About private use, is non-business use accepted?
Survey 3: About private use, does the flight pattern/geography and size/type of compensation matter?
Index for surveys about Temporary Admission:
Survey 6: About the declarant
Survey 7: About the period of stay
Survey 8: About multiple stays
Survey 9: About the validity of the Supporting Document
Glossary
We have made a glossary of the most common words and terms used in the aviation world in connection with customs work and when flying within the European Union.
Online resources
You can find a lot of different online resources on opmas.dk covering Temporary Admission and full importation
On this page
Short & Sweet mails: Offering a quick insight into various topics about flying within the EU - NEW
FAQ: Frequently asked questions about TA
Reviews: Present an overview and a deeper insight in various subjects - NEW
Short articles and stories: Present short answers and deeper insights in various topics - NEW
Quick Guides: Cover Part 91 and 135 comparing full importation and TA - NEW
EU, UK and Schengen maps: 3 different maps made for customs and aviation use - NEW
Survey Results: Different surveys with in-depth analysis of specific topics
Glossary: Check the common words used in the aviation and customs world
On separate pages
Intro videos: Explainer videos on how to fly within the European Union
Flying to the UK: What is the situation in post-Brexit?
News: List of news flashes
Links: List of relevant links and other downloads