Quick Guide for Private and Corporate Operators
– For Part 91 operators or similar

This quick guide covers the typical case where an aircraft is operated by a company and used for private and corporate purposes.

The description is based on the Union Customs Code (UCC) and various EU directives and working papers. In our opinion, this is the correct interpretation of the regulations, but all EU member states have not necessarily implemented everything at present.

Full importation is mainly for EU-established entities. It grants free circulation for the aircraft, holds a lot of privileges but also potential liabilities, and includes procedures that must be handled continuously and correctly.

Temporary Admission is only for entities established outside the EU. It holds some limitations and preconditions for the owner and operator structure and includes grey zone areas, which can all be handled securely by having the proper documentation.

Important things to know about Temporary Admission
Operators should be aware that different interpretations of the TA procedure exist between member states. Thus, it is important to have a competent customs agency 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, Greece, and less often other places.

Be prepared to meet the EU customs when using Temporary Admission
Feedback shows that being prepared when flying to the EU is crucial. We recommend that operators are always ready to prove TA compliance and can present relevant documents during a potential customs ramp check. Even though an EU entry can be made paperless. No operator should fly to the EU unprepared and unable to explain and document why they are eligible to use the TA procedure. Being ready for a customs ramp check should be seen parallel to how an operator prepares for an eventual SAFA ramp check. We acknowledge that it might be difficult for operators to prepare a convincing portfolio of documentation proving TA compliance. However, having this ready for customs ramp checks protects operators against the large financial risk as well as hours or days of delay at the ramp while their case is perused. We have helped hundreds of clients prepare for ramp checks with different TA solutions pending on the risk profile. A ready-to-use portfolio of relevant documents is simply operators’ only security, easing customs ramp checks and giving all involved entities peace of mind. We experience that many pilots are not trained and prepared to handle the above issues convincingly.

Important things to know about full importation
Operators should be aware that full importation includes a potential VAT and tax liability, requires onwards continuous correct worldwide economic activity as well as correct handling of any potential worldwide non-business use and or non-commercial use; requirements that the TA procedure does not have. The statute of limitations is five years for full importation, and the use of the aircraft must worldwide stay fully compliant with current EU regulations until the end of this period.

Wrap up
Non-EU operators capable of using the TA procedure will have vast advantages. These operators will practically have the same flying privileges as given under full importation, as the few limitations do not influence the typical flight for EU outsiders. Here, TA will even give the declarant more flexibility and extra advantages such as unrestricted personal, family or guest use without consequences, and no tax or VAT liability anywhere. Many of which are often a huge problem when using full importation.

How can we help?
If you have questions about the above, please do not hesitate to contact us.