Short & Sweet no. 14
Part 3: Using Temporary Admission
– when does an operator need help?

• In which scenarios will an operator need help and guidance?– Do you need a helping hand to ensure TA compliance?
• All the good reasons to ask for a helping hand
• What are the known grey zone areas
• Be ready for customs ramp checks

Flying into the EU using the Temporary Admission (TA) procedure may seem straightforward. In many cases, it is. However, there are a number of situations—often referred to as grey zone areas—where it pays to seek professional guidance to ensure compliance and avoid costly consequences.

Let’s explore when an operator might benefit from expert advice.

The customs aspect of flying within the EU

Any aircraft flying into the EU will fly under customs control using either Temporary Admisison (TA) or full importation. There are no other options. If the aircraft is not already fully imported, the aircraft will automatically be considered as flying under TA even though the owner or operator has not themselves taken any action to activate this procedure or realized that their aircraft is flying under TA. The TA procedure is thus always required for non-EU imported aircraft, even for flights with only one stop within the EU. Here, non-compliance with TA will most likely activate a direct payment of the VAT (ranging from 17-27%) and customs duty (ranging from 2.7-7.7%) for the owner or operator. The TA procedure can only be used by EU outsiders where the aircraft is owned (including any UBOs), operated, registered, and based outside the EU, leaving EU insiders only one option: full importation. EU outsiders can, of course, choose to use full importation instead of TA if they find it beneficial. However, both options can be used commercially, corporately, or privately if applied correctly.

Do you need a helping hand to secure TA compliance?

A well-prepared flight to the EU requires more documentation than the eventual use of the Supporting Document. Being ready for a customs ramp check should be seen parallel to how an operator prepares for an eventual SAFA ramp check. Most operators do not realize that failing a customs ramp check could have consequences that outweigh the costs of failing a SAFA check manifold. Various TA problems are related to the operators’ inability to understand and document the correct use of TA. We believe it is not worth the risk of being stopped and delayed for hours or days when minimal effort could avoid such a scenario.

All the good reasons to ask for a helping hand

While many operators manage TA independently, certain flight patterns and operational setups require a more tailored approach. Seeking assistance can help: 

• Secure full compliance with TA regulations
• Prepare for customs ramp checks
• Avoid unnecessary delays or penalties
• Navigate complex ownership and operational structures

If the aircraft either has a flight pattern with internal EU trips, carries EU-resident persons onboard – both crew and passengers, fly commercial charters (e.g. Part 135) – or if any delays, uncertainties, and TA-compliance risks must be avoided, we recommend letting us examine the specific case.

The following are typical situations – often referred to as grey zone areas – where operators need help and guidance to use TA properly. None of these situations pose a problem if handled and documented correctly:

– An owner (including the UBO) has EU citizenship but resides outside the EU
– The aircraft structure is complex, and you are unsure whether TA can be used
– You want to secure the use of TA and prepare a ready-to-use documentation portfoli
– You want a tool to quickly handle a customs ramp check
– Your pilots do not fully understand TA or feel unsure explaining eligibility
– You plan to fly commercial group charters (e.g. Part 135)
– You fly with passengers where the purpose of the flight is business (e.g. Part 91)
– You fly point-to-point within the EU
– You plan to ask passengers to reimburse flight costs
– You use the aircraft for purposes such as demonstration flights
– You operate a yacht-based helicopter
– You are unsure whether crew or passengers are considered the aircraft users
– You plan to appoint the owner entity as declarant instead of the management company
– You have heard the owner must be present somewhere in the EU (usually not true)
– You have heard an authorisation letter is mandatory when carrying EU-resident passengers (never been correct)
– You employ EU-resident pilots
– You carry EU-resident passengers or
– You carry pets
– You are confused about the Supporting Document or entry/exit documentation
– You wonder how the six-month period of stay is defined