6th VAT directive
Council Directive 77/388/EC, known as the 6th VAT directive, was the main basis of the system of value added tax in the European Union. It was amended on many occasions and replaced on 1 January 2007 by a single consolidated text, Council Directive 2006/112/EC or the VAT directive.
Air Operator Certificate. Airlines and charter companies all have an AOC and all qualify for our procedure even if the aircraft is a leased aircraft.
Customs document used for transit and temporary importation of goods for specific purpose e.g. for displays, exhibitions and fairs as professional equipment and as commercial samples.
The ATR.1 Certificate is a customs document to benefit from cheaper rates of duty if an aircraft is sold from the EU to Turkey or vice versa. The certificate can be issued up to 3 years after the EU importation.
C88 import form
Import details are usually collected through the submission to Customs of the Single Administrative Document (SAD). This document, in the same format, is used throughout the EU to declare imports – each EU member state having it printed in their own language. In the UK it is known as form C88. See also IMA.
In relation to the EU and VAT cabotage is the transport of goods or passengers between two points inside the EU by an aircraft registered outside the EU. Most EU member states do not permit cabotage flying by non EU registered aircraft without proper documentation. Please note that the 9 so-called Freedoms of the air are not related to VAT issues. See also “Freedoms of the Air”.
The Chicago convention from 1944 applies to commercial aviation (carrying paying passengers, transporting cargo or mail) and includes now 9 freedoms rights granting a country’s airline the privilege to enter and land in another country’s airspace. Please note that the 9 so-called Freedoms of the air are not related to VAT issues. See also “Freedoms of the Air”.
In relation to VAT corporate use is all flying undertaken by a company engaged in economic activity such as flying a corporate jet with employees and board members etc. It is usually defined as private flying by aviation regulators however for VAT purposes it is usually considered commercial flying and qualifies for our procedure.
The level of customs duty is 0% for all aircraft already registered and airworthy when imported into Denmark. The duty will be 0%, 2.7% or 7.7% depending on weight and type of registration in other EU member states.
The EU customs legislation is contained in the Customs Code and the Code’s implementing provisions. Implementing powers are conferred on the EU Commission.
Customs Code UCC
The new EU customs code; the Union Customs Code (UCC), became effective May 1st 2016. The customs code is the foundation for all customs work in the EU and all EU member states must alter their local customs laws and align them with the new customs code.
A place authorised by Customs for the storage of non-community goods under duty and VAT suspension.
Certain goods entered for “free circulation” at the time of importation may be given favourable tariff treatment on condition that they are put to a prescribed end-use. An importation handled by OPMAS will include an end-use relief for the aircraft.
The European Union consisting of 28 independent member states.
Croatia – new EU member from July 1st 2013
EU - special member state territories
The following territories are not a part of the EU
- Greenland together with a series of British, French and Dutch overseas territories, e.g. the New Caledonia, the Netherlands Antilles and the British Virgin Islands
- Faroe Islands
- The Channel Islands, including Jersey, Guernsey, Alderney and Sark
- Andorra, San Marino and the Vatican City
EU territories outside the VAT area
There are a number of territories within the EU where the territory is not a part of the EU VAT area.
- Finland: Åland Islands
- France: The overseas departments, including the French Guiana, Martinique, Guadeloupe and Réunion
- Greece: Mount Athos
- Italy: Livigno, Campione d’Italia and The Italian part of Lake Lugano
- Spain: Ceuta, Melilla, The Canary Islands, including Gran Canaria, Tenerife, Fuerteventura, Lanzarote and Gomo
- Germany: Helgoland and Büsingen
- The Great Britain: Gibraltar
- Cyprus: North Cyprus
Countries outside the EU but within the VAT area
A series of countries and territories outside the EU shall be considered a part of the EU VAT area.
- Isle of Man
- Cyprus: The base areas of the United Kingdom, including Akrotiri and Dhekelia
EUA import form
Import details are usually collected through the submission to Customs of the Single Administrative Document (SAD). This document, in the same format, is used throughout the EU to declare imports – each EU member state having it printed in their own language. In mainland Europe (except the UK) the import form is called the EUA, when the aircraft is imported from Norway, Switzerland and Liechtenstein. Up to 2008 the form was called the IM4. See also C88 and IMA.
Freedoms of the air
IM4 import form
IMA import form
T1 transit document
Detailed Map: Get detailed map as a PDF on our download page. Go to download page.
Watch a short presentation on how to fly in the European Union
UPDATED JAN 2018
If you want to know how to fly inside the European Union (EU) without problems please have a look at this new short video we have produced. The video is produced in 2018 and includes the latest changes made by the EU.