OPMAS Survey Results
OPMAS Survey Results – In-depth analysis of specific topics
Introduction
The surveys show that some EU member states and related territories have a somewhat lax practice of very low VAT/customs thresholds or missing implementation of the same, probably in order to attract business from the other EU member states. Operators should exercise caution and if in doubt always ask for a binding assessment ruling by the local authorities.
Index for surveys about full importation:
Survey 1: About private use, is non-business use accepted?
Survey 3: About private use, does the flight pattern/geography and size/type of compensation matter?
Index for surveys about Temporary Admission:
Survey 6: About the declarant
Survey 7: About the period of stay
Survey 8: About multiple stays
Survey 9: About the validity of the Supporting Document