COMMERCIAL AND CORPORATE FLYING WITHIN THE EUROPEAN UNION
Short & Sweet no. 6
Flying with EU-resident persons onboard when using Temporary Admission

What are the limitations?
Who are the restrictions meant for?
Are certain documents needed onboard when flying with EU-resident persons?
Endorsed by the EU Commission
The Union Customs Code (UCC) states that there are some limitations for aircraft using the Temporary Admission (TA) procedure when carrying EU-resident persons onboard. These limitations are only meant to restrict the real user of the aircraft, so it is important to understand the definition of the real user to see how these limitations apply. The limitations are stipulated in Article 215 of the UCC-DA.
Here is the background, which has been confirmed several times by the EU Commission.
The customs aspect of flying within the EU
Any aircraft flying into the EU will fly under customs control using either 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.
Which entity is the real user of an aircraft in customs terms?
The concept of use does not depend on the entity having disposal over the aircraft, e.g., ownership, rental, charter, lease, or use/operating agreement. It depends solely on the entity having physical control of the aircraft.
The physical operator is, in customs terms, the entity that supervises or controls the aeronautical operation. This entity typically also employs the crew and provides services to keep the aircraft flying. If the aircraft is managed, the management company is normally considered the physical operator.
This means that pilots are regarded as the real users of the aircraft, as they have physical control over it.
What are the limitations for EU-resident persons?
If the pilots have their habitual residence within the EU, the aircraft can use the TA procedure only if the conditions in Article 215 of the UCC-DA are met. The most important condition is that the pilots must be directly employed by the physical operator.
The following are not restricted in any way:
- Non-EU-resident pilots
- EU-resident crew members (e.g., flight attendants and technicians)
- EU-resident passengers
Are certain documents needed onboard when flying with EU-resident persons?
Operators often ask whether an authorization letter from the owner must be onboard, or whether they must appoint a main passenger when flying with EU-resident passengers within the EU. However, the authorization letter is outdated, as this option was removed from the UCC in 2014. An authorization or invitation letter can still be carried onboard, but it has no legal effect or protective value against irregularities because:
- The authorization was originally meant for pilots, not passengers (see the explanation above about the real user)
- Appointing a main passenger among all passengers indicates a misapplication of the TA procedure, as passengers cannot be considered the real user.
These points have no legal foundation in the UCC, and no such paperwork is needed.
Endorsed by the EU Commission
We acknowledge that there are many opinions on this issue. However, we are confident that the explanation above is strictly correct, as it is based on dialogues and various working papers from the EU Commission, supported by EU customs agencies. Over the years, there has been a tendency to favor full importation over the TA procedure, even though both are valid options for EU outsiders. If you have any doubts about this explanation, we recommend contacting the EU Commission or a competent EU customs agency for guidance instead of relying on importing consultants, such as OPMAS. We ourselves have contacted capable EU regulators on several occasions and have never received a reply that contradicted our explanations.
Short & Sweet mail no. 9 | Part 1: What is the Supporting Document, and how do you use it? |
Short & Sweet mail no. 11 | Part 2: What do customs look for during a ramp check, and why? |
Short & Sweet mail no. 14 | Part 3: In which scenarios will an operator need help or guidance? |
Short & Sweet mail no. 21 | Part 4: How do you prepare to handle a customs ramp check? |
Legal background for Temporary Admission
The Istanbul Convention from 1990, regulating the worldwide usage of TA, is not very precise, and the EU Commission has been and is continuously publishing various working papers and guidelines to clarify the correct understanding of TA and its usage in the EU. The 2014 working paper from the Union Customs Code Committee (available in English, French, and German) is especially important. Operators should always be aware that these documents are not legally binding for EU member states. Interpretations may vary between member states, which is why it is crucial to have a competent customs agency provide guidance based on the specific setup.
Click here to see a list of known grey zone areas where different interpretations of the TA procedure exist. While none of these areas pose a problem when TA is correctly applied and documented, we find that operators often require guidance to ensure safe and compliant use in these situations.
How can we help?
If you have questions about the above, please do not hesitate to contact us.
List of all OPMAS
Short & Sweet mails:
No. 24 – Can the Customs Warehouse procedure be used to close a deal?
Feb 2025 TA FI
No. 23 – Temporary Admission is supposed to be paperless, so why is documentation needed?
Oct 2024 TA
No. 22 – What does it take to be compliant?
Jun 2024 TA FI
No. 21 – Part 4: Using Temporary Admission – how to prepare for a customs ramp check
Jan 2024 – Updated 2025 TA
No. 20 – Buying or selling aircraft within, to, or from the EU
Nov 2023 TA FI
No. 19 – The real differences between full importation and Temporary Admission
Sep 2023 - Updated 2024 TA FI
No. 18 – Exporting an aircraft from the EU
Jun 2023 - Updated 2024 FI
No. 17 – What is the correct use of a corporate aircraft?
Mar 2023 - Updated 2024 FI
No. 16 – Which customs procedures can be used for parking an aircraft within the EU?
Jan 2023 - Updated 2024 TA FI
No. 15 – Liability and risk elements associated with EU importation and admission
Oct 2022 - Updated 2024 TA FI
No. 14 – Part 3: Using Temporary Admission – when does an operator need help?
Aug 2022 – Updated 2025 TA
No. 13 – Importation impacts when traveling the world in corporate aircraft
Jun 2022 - Updated 2024 FI
No. 12 – How to get the 0% airline VAT exemption meant for commercial operators
May 2022 - Updated 2024 FI
No. 11 – Part 2: Using Temporary Admission – what do customs look for during a ramp check, and why?
Mar 2022 – Updated 2025 TA
No. 10 – How to handle aircraft maintenance correct in a customs context
Feb 2022 - Updated 2024 TA FI
No. 9 – Part 1: Using Temporary Admission – the Supporting Document
Dec 2021 – Updated 2025 TA
No. 8 – Do not fall into the operator trap when flying within the EU and UK
Oct 2021 - Updated 2024 TA FI
No. 7 – Which offshore aircraft registrations can be used with Temporary Admissions when flying within the EU and UK?
Sep 2021 - Updated 2024 TA
No. 6 – Flying with EU-resident persons onboard when using Temporary Admission
Aug 2021 - Updated 2025 TA
No. 5 – What about private use of corporate aircraft?
May 2021 - Updated 2025 TA FI
No. 4 – What does ‘VAT paid’ mean?
Mar 2021 - Updated 2024 FI
No. 3 – Is a full importation needed in both the UK and the EU27?
Mar 2021 - Updated 2024 FI
No. 2 – Flying commercially within the EU
Feb 2021 - Updated 2025 TA FI
No. 1 – Flying with the CEO
Nov 2020 - Updated 2025 TA FI