OFFICE HOURS | CET/CEST 0800-2200 | PLEASE CALL +45 70 20 00 51 info@opmas.dk

Short & Sweet no. 7
Which offshore aircraft registrations can be used with Temporary Admissions when flying within the EU and UK?

Added 2021 – Updated January 2024
  • Chose the right registration to fly freely
  • You might not want to use the Isle of Man (M) registration
  • What are the pitfalls?

We are often asked which offshore aircraft registrations can be used with TA when an aircraft is being used both within the EU and the UK by an owner (including the UBO) and/or by an operator which resides outside the EU or the UK.

The customs aspect of flying within the EU
Any aircraft flying into the EU will operate under customs control using either the Temporary Admission procedure (TA) or full importation (FI). There are no other options. 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 or privately if applied correctly

Most aircraft registrations can be used without problems
Most of the popular offshore aircraft registrations can be used with a few exceptions. Please have a look at the table below. Note that an EU aircraft registration can never be used with TA when flying within the EU.

Jurisdiction
Area flying
Area flying
Aruba (P4)
Bahamas (VP-B)
Bermuda (VP-B or VQ-B)
The British Virgin Islands (VP-L)
Cayman Islands (VP-C)
Cyprus (5B) *
Guernsey (2) **
Ireland (EI) *
Isle of Man (M) ***
Jersey (ZJ) **
Malta (9H) *
San Marino (T7) ****
Switzerland (HB)
USA (N)

* Cyprus, Ireland, and Malta are all inside the customs territory of the Union (EU)
** The Channel Islands are all outside the customs territory of the UK
*** The Isle of Man is inside the customs territory of the UK
**** San Marino is outside the customs territory of the Union (EU)

You might not want to use the Isle of Man (M) registration
It is perfectly fine to use the M-registration or an Isle of Man owner entity (including the UBO) regarding the EU regulation and when flying within the EU if the total setup meets the requirements for the Temporary Admission procedure. However, the same setup may create vast problems if flying to the UK. As we anticipate most aircraft will eventually fly to the UK or that every owner wants to at least have the possibility, we suggest not using an Isle of Man owner entity or the M-registration.

An Isle of Man connection means that the aircraft cannot use the TA procedure when flying to the UK, leaving a full UK importation as the only option. In many ways, the HMRC (British customs) has limited the access to aircraft importations unless the imposed VAT (20% of the aircraft’s value) is fully paid without the possibility of reclaiming. The risk is that the aircraft will be impounded by the HMRC.

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. 21 – Part 4: Using Temporary Admission – how to prepare for a customs ramp check
Jan 2024 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 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 2024 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 2024 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 2024 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 TA


No. 5 – What about private use
of corporate aircraft?

May 2021 - Updated 2024 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 2024 TA FI


No. 1 – Flying with the
CEO

Nov 2020 - Updated 2024 TA FI

OPMAS ApS
Soenderborggade 9
DK-8000 Aarhus C
Denmark
Tel: +45 70 20 00 51
Email: info@opmas.dk
Go to contact page

Subscribe to our newsletter
Join our mailing list and receive
the latest news and updates
from the OPMAS team.

Follow Us on LinkedIn
Visit our LinkedIn page – get important news about EU importation and admission issues for aircraft owners and operators.

Remember to click Follow on LinkedIn
Privacy Policy       Cookies Policy        Disclaimer

Subscribe to our newsletter

Join our mailing list and receive the latest news and updates from the OPMAS team.

If the confirmation email is not received immediately. Please check your SPAM filter.

You have Successfully Subscribed!