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Full importation: what are the 10 typical errors and misunderstandings?

Updated November 2023

Over the years, we have received hundreds of different case descriptions of how aircraft operators have planned for or used full importation. They have been submitted for us to comment and possibly rectify the use. We have compiled the most typical errors and misunderstandings in the list below.

Mistakes can be costly if the aircraft and preconditions the full importation procedure are checked through a customs ramp check or an audit by the VAT authorities. Most of the points summarized include such critical factors.

If you use the full importation procedure regularly or plan to do so, please have a look.

10 typical errors and misunderstandings

1) Some EU member states allow a lessee to be the importing entity and to deduct any VAT imposed during the importation.
2) It is a precondition that the aircraft is used solely for commercial operation, but the precise definition of “commercial operation” can vary from one EU member state to another.

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