OPMAS Survey Results

Traditionally, there have been huge differences in local interpretations of various EU customs regulations. These differences often make it difficult for both EU and non-EU operators to determine right from wrong when flying in the EU as the local interpretations or approaches differ. We have therefore commissioned multiple verification surveys to create a snapshot of relevant importation/admission rules.

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
Survey 2: About the airline VAT exemption
Survey 3: About private use
Survey 4: About leasing and aircraft importation

Index for surveys about Temporary Admission:
Survey 5: About the aircraft registration
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

No. 8 About
multiple stays

Added May 2018
Temporary Admission: what is the limit for multiple continuous stays at the same place?

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No. 6 About
the declarant

Added April 2018
Temporary Admission: which entity is allowed to be the declarant?

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No. 4 About leasing and aircraft importation

Updated March 2019
Aircraft importation in the EU: has a lessee been denied the right to reclaim/recover the VAT imposed during an importation in various EU member states?

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No. 2 About the airline VAT exemption

Updated March 2019
Aircraft importation in the EU: what does various EU VAT authorities require to accept an aircraft as VAT exempt?

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