COMMERCIAL AND CORPORATE FLYING WITHIN THE EUROPEAN UNION
Short & Sweet no. 19
The real differences between full importation and Temporary Admission

Select the flight privileges needed
See the risks and liabilities involved
Get a basis for a decision on how to fly within the EU
Choose the most applicable customs procedure
We have created a simple overview of the main decision points when choosing between full importation and Temporary Admission. The overview is made primarily for EU outsiders but can also provide EU insiders with insight into the same issues.
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.
Please have a look at the tables below. Start by identifying the flight privileges needed, then learn about the risks and liabilities involved, and finally decide how to fly within the EU using the most suitable customs procedure.
Nature of the Customs Entry Method | Full importation | Temporary Admission |
How are taxes handled? | Payment of all taxes 1) | Suspension of all taxes |
Scope of use | Mandatory for EU insiders, but full importation can be chosen as the preferred option by EU outsiders seeking free circulation status | Only possible for EU outsiders |
Aircraft Structure and Registration | Full importation | Temporary Admission |
Involvement of EU elements | Yes | No 3) |
Flight Pattern, Period of Stay, and Base | Full importation | Temporary Admission |
Flying to one EU destination | Yes | Yes |
Flying internally within the EU | Yes | Yes |
Maximum period of stay | Unlimited | Six months per stay 4) |
Fixed established EU base | Yes | No 4) |
Allowed Persons Onboard | Full importation | Temporary Admission |
EU passengers on internal EU-flights | Yes | Yes 5) |
EU crew on internal EU-flights | Yes | Yes 6) |
Type of Flights Allowed Within the EU | Full importation | Temporary Admission |
Corporate flights | Yes | Yes |
Private flights | Yes | Yes |
Commercial flights, like Part 135 group charters | Yes | Yes |
Commercial fligths within EU member states without getting traffic rights (charter permits) | No | No |
Green = Possible Yellow = Impossible
If you want deeper insight into the differences between full importation and Temporary Admission, please look at our Quick Guides and choose your preferred operator scenario.
International Charter Operators Private and Corporate Operators
If you want deeper insight into the differences between full importation and Temporary Admission, please look at our Quick Guides and choose your preferred operator scenario.
Risks and Liabilities | Full importation | Temporary Admission |
The biggest risks | Wrong and unaccepted use 2) of the aircraft, e.g., non-business use of a corporate aircraft or non-commercial use of a commercial aircraft | Ramp checks without the operator being ready and able to prove the TA compliance convincingly |
Geographical areas that the aircraft must be used correctly according to EU regulation | Worldwide. After the importation, any future use of the aircraft – no matter where – must conform to EU regulations | Only when flying within the EU |
Statute of limitation | The VAT liability persists five years after the physical importation | Only when flying within the EU |
Is non-business use allowed inside and outside the EU for corporate aircraft (Part 91)? | No, unless all non-business flights worldwide are compensated correctly according to EU regulation | Yes, all kinds of use are allowed. No compensation is required |
Is non-commercial use allowed inside and outside the EU if the aircraft was imported using the EU 0% airline exemption (Part 135)? | Generally, no. However, it depends on the exact preconditions in the EU member state where the aircraft was imported. The required minimum commercial use differs between EU member states | Yes, all kinds of use are allowed. No compensation is required |
Green = High flexibility Red = Low flexibility and extra liabilities
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.
- Taxes (the VAT) are typically deducted or exempted on the basis that correct use of the aircraft will occur.
- San Marino (T7), Guernsey (2), and UK (G) registrations are compatible with TA.
- The aircraft can stay up to six months per stay, with multiple entries allowed.
- This is based on solid EU working papers, but they are non-binding for EU member states. Thus, it remains a grey zone. All operators should have proper documentation ready during a customs ramp check to secure flights with EU passengers.
- No restrictions apply if EU-resident crew are employed by the declarant.
- Some business activities are not subject to VAT, such as selected real estate activities, banking and finance, insurance, gaming, and holding companies. The listing is not exhaustive. These activities are not considered correct economic activities in this context.
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