Short & Sweet no. 11
Part 2: Using Temporary Admission
– what do customs look for during a ramp check, and why?

• What do customs look for during ramp checks, and why?

• Why are corporate or commercial operators often subject to checks?

• Why are airlines rarely ramp checked by customs?

Let’s dive into what customs authorities are looking for when an aircraft arrives in the EU.

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.

What are customs looking for?

During ramp checks, customs authorities typically focus on:

• Verifying that the aircraft operation complies with the TA procedure, including correct handling of various limitations and situations
• Identifying EU-based operators – EU insiders – using outdated or invalid importation documentation.
• Detecting EU-based operators without a full importation, where operators are claiming to fly legally under TA

Temporary Admission is not without preconditions and consequences

When flying to the EU under TA, the qualifying aircraft must adhere to certain preconditions and be granted a suspension of all normal EU taxes and duties. Yet, there will naturally be random customs checks, ensuring that all TA terms are correctly fulfilled and documented. Failure to adhere to or document the terms properly will most often have consequences. Here, the lack of relevant documentation has stopped or grounded several aircraft over the years. The risk is that the aircraft will be stopped or impounded until payment of all taxes and duties has been made.

Why are corporate or commercial operators often checked?

Non-EU corporate and commercial aircraft are frequently ramp checked because: 

• Their identity and purpose are not immediately apparent to customs authorities.
• They may operate throughout the EU under TA as long as they obtain the necessary traffic rights.
• Most non-EU corporate operators using TA often enjoy the same privileges as with full importation—plus added flexibility, including unrestricted flights with family or EU-resident guests, and no tax, VAT, or duty liabilities within the EU.

This makes compliance checks essential to ensure these extensive benefits are not misused.

Why are airlines rarely checked?

We often hear: “Do major non-EU airlines like Emirates or American carriers use TA when arriving within the EU?” The answer is yes, these airlines are indeed flying under TA. It is a common misconception that TA and commercial traffic cannot be combined. Yet, why are these airlines rarely ramp checked? The obvious answer is that customs know they are well-established non-EU companies with traffic rights. Therefore, inspections are generally deemed unnecessary.

Documentation is crucial

Operators should always consider how to check and document TA compliance as well as handle and secure the known grey zone areas when using TA, which is why a compliance test is fundamental before flying to the EU. The relevant documentation can be conditioned without help from OPMAS, but we will be happy to help and have years of experience with this process. We offer different TA documentation solutions depending on the risk profile and typical flight pattern. Please inquire for more details.

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.