OPMAS Survey Results

OPMAS Survey Results – In-depth analysis of specific topics

Introduction

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.

No. 9 About the validity of the Supporting Document?

Added January 2019
Temporary Admission: is a Supporting Document valid for one EU-trip or multiple EU-trips within 6 months?

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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. 7 About
the period of stay

Added May 2018
Temporary Admission: how is the 6 months period of stay practically interpreted?

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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. 5 About the
aircraft registration

Added January 2018
Temporary Admission: does the nationality of the aircraft registration matter?

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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. 3 About
private use

Updated December 2017
Aircraft importation in the EU: does the flight pattern/geography and size/type of compensation matter?

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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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No. 1 About
private use

Updated December 2017
Aircraft importation in the EU: is the term “predominately used for business” accepted by various EU VAT authorities?

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