Short & Sweet no. 21
Part 4: Using Temporary Admission
– how to prepare for a customs ramp check

• How to prepare for a customs ramp check?

• Why is documentation needed when TA is supposed to be paperless?

• What do customs want to know?

• Where are the risks?

We are seeing a clear trend: aircraft are being inspected for customs compliance, and operators are increasingly asked to prove that they are following the Temporary Admission (TA) procedure – particularly in countries such as Greece, France, Italy, Spain, and Portugal.

A customs ramp check only takes a couple of minutes if the operator is well prepared. But even in scenarios where everything is correct, the check can take hours or even days if the relevant documentation is not readily available onboard the aircraft.

Let’s take a closer look at the kind of documentation and information an operator should prepare and keep accessible when facing a customs ramp check 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.

How does Temporary Admission work?

The use of TA is designed to be a paperless process with a voluntary option to document entries and exits using a Supporting Document, meaning that a qualifying aircraft can enter the EU without any customs contact or paper declarations. It is the EU Commission’s opinion that the bare act of crossing the outer EU border counts as a customs declaration.

Why is documentation needed if Temporary Admission is supposed to be paperless?

The TA procedure is designed to allow qualifying aircraft to enter and exit the EU without direct customs contact, as the mere act of crossing the EU border is considered a customs declaration. However, this paperless concept often leads to a misunderstanding: that no documentation is needed to prove compliance. In practice, only the entry and exit are paperless. Operators must still continuously live up to the preconditions of TA, handle the limitations correctly, and be able to document these at any time, even when making only one stop in the EU. Correct documentation proving TA compliance is a make-or-break issue during customs ramp checks. The Supporting Document does not independently confirm compliance, but if used correctly, it can support the overall compliance documentation strategy. To learn more, please view our explainer video about the topic.

What do customs want to know?

Local customs authorities need to quickly gain comfort that the operator understands and complies with the TA procedure. Pilots must be able to clearly explain and document why the aircraft qualifies to use TA. They should be ready to answer — and support with documentation — at least the following: ‘

– Customs procedure used for the trip
– Description of the full aircraft owner and operator structure
– Reasons why the above structure is TA-compliant
– Reasons why the limitations are correctly handled
– Period of stay
– EU destinations
– Purpose of flight for passengers
– Naming the correct operator in customs (TA) terms
– Type of operation in customs (TA) terms

Note: the Supporting Document cannot be used as a standalone document to confirm compliance. It does simply not serve this purpose.

How to handle a customs ramp check

No operator should fly to the EU unprepared and unable to explain and document why they are eligible to use the TA procedure. Here, a well-prepared flight to the EU requires more documentation than the eventual use of the SD. Being ready for a customs ramp check should be seen parallel to how an operator prepares for an eventual SAFA ramp check. Most operators do not realize that failing a customs ramp check could have consequences that outweigh the costs of failing a SAFA check manifold. Various TA problems are related to the operators’ inability to understand and document the correct use of TA. We believe it is not worth the risk of being stopped and delayed for hours or days when minimal effort could avoid such a scenario.

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.

Where are the risks?

When flying to the EU under TA, the aircraft must adhere to certain preconditions and limitations and is therefore granted a suspension of all normal EU taxes and duties. Thus, there will naturally be random customs checks to ensure that all TA terms are correctly fulfilled and documented. Failure to adhere to the terms or document them properly will often have consequences. The risk is that the aircraft will be stopped or impounded until TA compliance has been verified and documented, or worse, until all taxes and duties have been paid.

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.