Short & Sweet no. 11
Part 2: Arriving in the EU using the TA procedure (be ready for customs’ ramp checks)

• What do customs want to know?

• What do customs look for?

• Why are corporate or commercial operators often checked?

• Why are airlines rarely ramp checked by customs?

• What is the secure approach when using Temporary Admission?

This is the second part in a series on what to do when arriving within the EU using the TA procedure and should be considered in relation to the Short & Sweet mail no. 9 and Short & Sweet mail no. 14.

Here, we will dig a bit deeper into the questions EU customs can ask during customs ramp checks when aircraft arrive in the EU and what underlying documentation and information all operators should have available to present during a customs ramp check.

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. If the aircraft is not already fully imported, the aircraft will automatically be considered as flying under the TA procedure even though the owner or operator has not themselves taken any action to activate the TA procedure or realized that their aircraft is flying under TA. 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 with 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.

What do customs want to know?
Customs wants to clarify the background for the operation, e.g., the owner and operator structure and the intention. Customs will also want to know under which of the two customs procedure the aircraft has entered the EU. If the aircraft is not fully imported, merely mention that you are flying under TA. Using TA does not mean that the operator will have to present a so-called Supporting Document, but an operator (practically the pilots) must be ready to confirm and document the chosen customs procedure and eventually explain the owner and operator structure and other compliance relevant data as well as the purpose for visiting the EU.

What do customs look for?
Customs are looking to check the aircraft operation for TA compliance, but they are also looking for EU insiders with an outdated or void importation or even EU insiders without a full importation where operators are claiming to fly legally under TA. There are many myths about the (wrong) use of TA, such as the below-mentioned scenarios:

• Some seem to think that they can use TA for the first 180 days within the EU before fully importing the aircraft
• Some operators like to think that a Cyprus ownership is fine with TA

We have also come across other scenarios, all of which have proven to be very costly for the owners being ramp checked.

Why are corporate or commercial operators often checked?
Non-EU corporate or commercial operators are often ramp checked. Their aircraft are not easy to recognize, and customs do not know their background or intentions. Non-EU commercial operators can fly anywhere within the EU under TA as long as they have or are able to obtain proper traffic rights. Most non-EU corporate operators flying under TA will have the same flying privileges as under full importation but with more flexibility and extra advantages, such as unrestricted flying with personal family, flying with EU resident guests without any consequences, no tax, VAT, or duty liability anywhere within the EU, etc. For this reason, non-EU operators are regularly checked by EU customs – to check if they follow the TA procedure strictly, so these advantageous TA privileges are not abused.

Why are airlines rarely ramp checked?
We are often asked, “I wonder if all non-EU carriers like Emirates or American carriers deal with the Temporary Admission when arriving within the EU”. These airlines are indeed flying under TA, and it is a common misunderstanding that TA and commercial traffic cannot be combined. Then why are these airlines rarely ramp checked – if ever? The obvious answer is that customs know that they are well-established non-EU companies and have traffic rights, so there is no reason to check them. 

Temporary Admission is supposed to be paperless, so what must be documented and when?
Only the entry and exit are supposed to be paperless, but the operator must continuously live up to the TA preconditions and handle the limitations correctly, even if it is just flights in and out of the EU. The operator will eventually be asked to prove TA compliance somewhere in the EU – quite commonly in Greece, France, Italy, Spain, and Portugal and less frequently in the other EU member states.

IMPORTANT!

How to become ready to use the Temporary Admission procedure?

1. Check that the basic preconditions are fulfilled
2. Understand the limitations and subjects that must be handled correctly
3. Have the relevant paperwork ready onboard the aircraft to document the correct use of TA
4. Instruct the pilots so that they are ready to handle a customs ramp check

The secure approach when using Temporary Admission

Our Secure Temporary Admission procedure is the best tool to quickly prove compliance with the TA procedure if the aircraft is stopped and checked on the ramp in an EU airport, eliminating any unnecessary waiting time while EU customs are perusing the TA compliance.

The TA procedure has become a very well-defined customs procedure
Please note that TA can be used to fly privately, corporately, and commercially within the EU without any problems and with EU-resident persons onboard, if applied correctly. Moreover, since 2014 the TA procedure has become a very well-defined customs procedure, especially for corporate and commercial aviation. This is thanks to the huge effort from, e.g., the EU Commission and NBAA.