Online resources

You can find a lot of different online resources on opmas.dk covering Temporary Admission and full importation

Portals collecting all the relevant information
Theme Page Full importation
Theme Page Temporary Admission

On this page
Short & Sweet mails: offering a quick insight into various topics about flying within the EU - 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
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?NEW
News: list of news flashes - NEW
Links: list of relevant links and other downloads - UPDATED

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OPMAS Short & Sweet mails – offering a quick insight into various topics about flying within the EU

Short & Sweet No. 5

What about private use of corporate aircraft?​

Added Maj 2021

About Full importation         Temporary Admission

We have often, in a VAT context, seen the use of the term predominately used for business which should somehow indicate that a certain amount of private use of a corporate aircraft was acceptable without any VAT consequences but is this correct?

View online version

Short & Sweet No. 4

What does ‘VAT paid’ mean?​

Added Apr 2021

About Full importation

The term ‘VAT paid’ is often used when an aircraft has been fully imported into the EU, but it is often used wrongly and misleadingly.

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Short & Sweet No. 3

Is a full importation needed in both the UK and the EU27?​

Added Mar 2021

About Full importation

This Dual Importation Issue describes scenarios where an aircraft is brought into the EU27 and UK by an operator who uses the aircraft for corporate and business purposes (such as part 91).

View online version

Short & Sweet No. 2

Flying commercially within the EU

Updated Feb 2021

About Full importation         Temporary Admission

This Flying commercially within the EU issue describes scenarios where an aircraft brought into EU by a non-EU operator that uses the aircraft commercially for charter (such as part 135).

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Short & Sweet No. 1

Flying with the CEO within the EU

Added Nov 2020

About Full importation         Temporary Admission

The Flying with the CEO within the EU case describes a scenario where the aircraft is imported/admitted by a non-EU corporation that operates and uses the aircraft mainly for their own business, flying with the CEO and/or the management.

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OPMAS Reviews – Present an overview in various subjects

A quick overview of aircraft
importation and admission issues

Updated July 2021
An introduction to Temporary Admission and full importation. A quick overview of aircraft importation and admission issues in the European Union. Please also see the ‘Short Stories’ and ‘What are the 10 typical errors and misunderstandings’ for a deeper insight.

We have once again updated our most popular publication yet.

The July 2021 (vol. 13) update includes:

  • A quick introduction to aircraft importation and admission issues
  • How to fly in the EU according to the customs regulations
  • Practical use of the current EU regulation and guidelines
  • How to avoid the grey zones
  • How to handle private usage of a corporate aircraft 
  • The newest guidance about the Temporary Admission procedure
  • How to handle Maintenance, Repair, or Overhaul (MRO)
  • How to handle sales, exportations, and returned goods
  • A post-Brexit update
  • How to choose between the Temporary Admission and full importation procedures

The previous versions of the publication have been read more than 30,000 times by aircraft owners and operators from all over the world. It is our hope that just as many will find the new version as informative.

Download PDF
View online version

About the airline
VAT exemption

Updated October 2019
Our interpretation of the judgment from the European Court of Justice that allows 0% VAT full importation for international charter operators.

Download PDF
View online version

About EU VAT

Updated May 2021
Read this review if you want to get a quick overview of the European Union VAT system.

Download PDF
View online version

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.

Download PDF
View online version

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.

Download PDF
View online version

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.

Download PDF
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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%).

View online version

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.

Download PDF
View online version

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.

Download PDF
View online version

2021 post-Brexit EU maps for customs and aviation use

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.

View online
Download PDF (can be extra enlarged)

The Brexit areas

Updated January 2021
This map shows the Brexit areas in an enlarged view.

View online
Download PDF (can be extra enlarged)

The Schengen passport area

Updated January 2021
This map gives a overview of the Schengen passport area.

View online
Download PDF (can be extra enlarged)

OPMAS Survey Results – In-depth analysis of specific topics

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.

Survey page overview

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.

View our glossary

Online resources

You can find a lot of different online resources on opmas.dk covering Temporary Admission and full importation

Portals collecting all the relevant information
Theme Page Full importation
Theme Page Temporary Admission

On this page
Short & Sweet mails: offering a quick insight into various topics about flying within the EU - 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
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?NEW
News: list of news flashes - NEW
Links: list of relevant links and other downloads - UPDATED

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