COMMERCIAL AND CORPORATE FLYING WITHIN THE EUROPEAN UNION
Temporary Admission: what are the 10 typical errors and misunderstandings?
Contents
- Introduction
- 1. Wrong declarant appointed
- 2. Declarant has no real activity
- 3. Wrong aircraft registration
- 4. EU-resident pilots not employed by the declarant
- 5. The aircraft is established within the EU
- 6. Owner structure includes EU elements
- 7. The use of the Supporting Document does not give free circulation
- 8. The Supporting Document is not always valid for a minimum of six months:
- 9. It is not mandatory to use the Supporting Document
- 10. Unprepared pilots and no paperwork to show
- Legal background for TA
- How can we help?
Over the years, we have received hundreds of different case descriptions of how non-EU operators have been using Temporary Admission (TA) when flying within the European Union (EU). 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 for the Temporary Admission (TA) procedure are checked and found non-compliant through a customs ramp check. Most of the points summarized include such critical factors.
If you use the TA procedure regularly or plan to do so, please have a look.
10 typical errors and misunderstandings:
1. Wrong declarant appointed: The declarant must always be the entity that truly operates the aircraft and typically employs individuals physically piloting the aircraft. The declarant must furthermore be incorporated and reside outside the customs territory of the Union (EU). The declarant (also known as the physical operator) is, in a customs context, seen as the user of the aircraft. Thus, it is important to know the structure surrounding the aircraft as some limitations depend on the role of the declarant.
2. Declarant has no real activity: The nominated declarant only operates the aircraft ‘on paper’. The full administration and operation of the aircraft and related costs are handled and paid by a third party.
3. Wrong aircraft registration: The aircraft cannot use any of the 27 EU aircraft registrations.
4. EU-resident pilots not employed by the declarant: EU-resident pilots must be directly employed or contracted by the declarant. We recommend that EU-resident pilots never be seconded, transferred, or loaned from any other entity.
5. The aircraft is established within the EU: The aircraft has a fixed base within the EU or acts like it has an EU home base, e.g., by having flight patterns where it looks like most flights start or end at an EU destination or spend the majority of its time within the EU.
6. Owner structure includes EU elements: The owner structure, including sub-owners and an eventual UBO, must be 100% non-EU-resident, incorporated, or domiciled.
7. The use of the Supporting Document does not give free circulation: It is a common misunderstanding. The use of the Supporting Document does not give a carte blanche to fly freely within the EU without meeting any preconditions. TA is not a limited six-month version of the full importation procedure.
8. The Supporting Document is not always valid for a minimum of six months: This is a common misunderstanding. The Supporting Document is only valid as long as the aircraft has not left the EU and for a maximum of six months.
9. It is not mandatory to use the Supporting Document: The use of the Supporting Document can be beneficial but is not mandatory. To learn more, please view our new explainer video about the topic.
10. Unprepared pilots and no paperwork to show: Pilots are completely unprepared about what is expected when checked by customs and give unintentional, wrong, or misleading information because they are guessing in their eagerness to respond fast to customs. No operator should fly to the EU unprepared and unable to explain and document why they are eligible to use the TA procedure, and the Supporting Document does not have this function. All experience shows that a convincing portfolio of relevant documents and well-prepared pilots will effortlessly close all inspection issues, where a fumbling start most often prolongs an inspection for hours or days.
Even though TA is meant to be a paperless customs entry process, please do not make the mistake of actually flying paperless without the ability to prove TA compliance. Every operator should be able to document their TA eligibility upon request. Mistakes can cost hours on the ramp, even in an “All Good” scenario.
Legal background for TA
The Istanbul convention from 1990, regulating the worldwide usage of TA, is not very precise, and the EU Commission has 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 EU Customs Code Committee (available in English, French, and German) is especially important. Operators should always be aware that these documents are not binding for the EU member states, which is why different interpretations exist between member states, thus also why it is important to have a competent customs agency to outline the correct use and understanding based on the specific setup. The problem with local interpretations is often related to flights within France, Spain, Portugal, Italy, and Greece.
Click here to see a list of the known grey zone areas where different interpretations of the TA procedure exist and where an operator often needs guidance to use TA safely. None of the grey zone areas create problems for using TA if correctly handled and documented.
How can we help?
If you have questions about the above, please do not hesitate to contact us.