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.
6th VAT directive
Air Operator Certificate. Airlines and charter companies all have an AOC or similar certificate, like a Part 135 certificate.
C88 import form
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.
Customs Code UCC
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.
The European Union consisting of 27 independent member states.
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
Freedoms of the air
IM4 import form
IMA import form
In relation to VAT it means non corporate flying (such as the private owner using his Mustang mostly for private purposes like skiing trips).
T1 transit document
Temporary Admission is limited to 6 months per entry and the aircraft must be owned outside of the EU, registered outside of the EU.