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 Temporary Admission (TA) - NEW
Reviews: present an overview and a deeper insight in various subjects
Short articles and stories: present short answers and deeper insights in various topics
Quick Guides: compare the different importation alternatives
EU/Schengen maps, post-Brexit: 3 different maps made for customs and aviation use - NEW
Survey Results: 9 different surveys with in-depth analysis of specific topics
Glossary: Check the common words used in the aviation/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 2021-22?
News: list of news flashes - NEW
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. 17
What is the correct use of a corporate aircraft?
Added March 2023
About full importation
List of earlier OPMAS Short & Sweet mails:
Added Jan 2023 TA FI
No. 15 – Liability and risk elements associated with EU importation and admission
Added Oct 2022 TA FI
No. 14 – Temporary Admission is easy and flexible if you know how to use it
Added Aug 2022 TA
No. 13 – Importation impacts when traveling the world in corporate aircraft
Added June 2022 FI
No. 12 – How to get the 0% airline VAT exemption meant for commercial operators
Added May 2022 FI
No. 11 – Part 2: what to do when arriving in the EU using the Temporary Admission procedure?
Added May 2022 TA
No. 10 – How to handle aircraft maintenance correct in a customs context
Added Feb 2022 TA FI
No. 9 – Part 1: what to do when arriving in the EU using the Temporary Admission procedure?
Added Dec 2021 TA
Added Oct 2021 TA FI
No. 7 – Which offshore aircraft registrations can be used with Temporary Admissions when flying within the EU and UK?
Added Sep 2021 TA
No. 6 – Flying with EU-resident persons onboard when using Temporary Admission
Added Aug 2021 TA
No. 5 – What about private use of corporate aircraft?
Added May 2021 TA FI
No. 4 – What does ‘VAT paid’ mean?
Added Mar 2021 FI
No. 3 – Is a full importation needed in both the UK and the EU27?
Added Mar 2021 FI
No. 2 – Flying commercially within the EU
Added Feb 2021 TA FI
No. 1 – Flying with the CEO within the EU
Added Nov 2020 TA FI
Frequently asked questions about Temporary Admission (TA)
Added August 2022
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 May 2022
An introduction to Temporary Admission and full importation. A quick overview of aircraft importation and admission issues in the European Union.
Our interpretation of the judgment from the European Court of Justice that allows 0% VAT full importation for international charter operators.
Read this review if you want to get 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?
Added November 2018
We have compiled the most typical errors and misunderstandings in the list below and have included a short explanation and a link to access for further information.
Full importation: what are the 10 typical errors and misunderstandings?
Updated October 2019
We have compiled the most typical errors and misunderstandings in the list below and have included a short explanation and a link to access for further information.
The short story about Temporary Admission
Updated July 2020
These short stories are meant to only focus on important subjects with the use of short statements in order to give the reader a quick overview and a deeper insight.
Temporary Admission is only for entities established outside the EU and comes with some limitations.
The short story about full importation
Updated October 2019
These short stories are meant to only focus on important subjects with the use of short statements in order to give the reader a quick overview and a deeper insight.
Full importation is mainly for EU-established entities, grants free circulation for the aircraft and offers a lot of privileges but also a lot of potential liability and includes procedures which continuously must be handled correctly.
Downlaod PDF – Option 1 for non-business aircraft owners and users – by fully paying the import VAT.
Download PDF – Option 2 for business aircraft owners, as Part 91 – by reclaiming/deferring the import VAT.
Download PDF – Option 3 for international airlines, as Part 135 – the import VAT is exempted (0%).
OPMAS Quick Guides – Compare Temporary Admission and full importation
Private and corporate aircraft / Part 91 operators or similar
Updated November 2017
The Quick Guide covers the typical case where an aircraft is owned/operated by a company or legal entity and used for private and corporate purposes.
International AOC / Part 135 charter certificate holders or similar
Updated October 2019
The Quick Guide covers the typical case where an aircraft is operated commercially by international AOC Part 135/ charter certificate holders.
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 January 2023
This map gives a overview of the Schengen passport area.
OPMAS Survey Results – In-depth analysis of specific topics
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 2: About the airline VAT exemption
Survey 3: About private use, does the flight pattern/geography and size/type of compensation matter?
Survey 4: About leasing and aircraft importation
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 Temporary Admission (TA) - NEW
Reviews: present an overview and a deeper insight in various subjects
Short articles and stories: present short answers and deeper insights in various topics
Quick Guides: compare the different importation alternatives
EU/Schengen maps, post-Brexit: 3 different maps made for customs and aviation use - NEW
Survey Results: 9 different surveys with in-depth analysis of specific topics
Glossary: Check the common words used in the aviation/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 2021-22?
News: list of news flashes - NEW
Links: list of relevant links and other downloads