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

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

Short & Sweet no. 9
Part 1: Using Temporary Admission
– The Supporting Document

Added 2021 – Updated June 2025

  • Temporary Admission is supposed to be paperless, so why is documentation needed?
  • What is the Supporting Document, and how do you use it?
  • What is the Supporting Document’s period of validity?
  • Will the Supporting Document protect against non-compliance?

Here, we take a closer look at the Supporting Document (SD): how it can be used when flying within the EU, what it does, and what its actual value and validity are in practice.

You may also want to read the other Short & Sweet articles about arriving in the EU using the TA procedure:

Short & Sweet mail no. 6Flying with EU-resident persons onboard when using TA
Short & Sweet mail no. 11Part 2: What do customs look for during a ramp check, and why?
Short & Sweet mail no. 14Part 3: In which scenarios will an operator need help or guidance?
Short & Sweet mail no. 21Part 4: How do you prepare to handle a customs ramp check?

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 designed to be a paperless process with a voluntary option to document entries and exits using a SD, 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.

If you have a concrete case, please inquire for a more detailed overview of the practical usage of TA.

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 SD does not 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 is the Supporting Document?

The SD is a one-page PDF form issued by the EU Commission, containing a duplicate page. It serves as a voluntary tool to acknowledge an aircraft’s entry into and exit from the EU. The top section is completed by the operator or crew, and local EU customs endorse the bot upon arrival and departure.

How is the Supporting Document used upon arrival in the EU?

Essentially, the crew can use the SD themselves when arriving at the first airport within the EU. We will be glad to prepare the SD with the specific aircraft data so the crew can ask local customs to endorse it upon entry.

What does the Supporting Document endorse?

The SD only acknowledges that the aircraft has arrived within or exited the EU – nothing more. Customs cannot endorse a future entry, and it is a common (but incorrect) assumption that the SD can be pre-stamped for upcoming entries. It cannot.

Only the entry and exit are supposed to be paperless, but the operator must continuously live up to the preconditions of TA, handle the limitations correctly, and be able to document these at any time, even if flights are just in and out of the EU with only one visited destination.

Is the SD always valid for six months?

No. The SD is valid only as long as the aircraft remains in the EU – and for a maximum of six months from its entry. If the aircraft leaves the EU, the SD is no longer valid, regardless of whether the six months have passed or not. A new SD must be issued upon each new entry.

Will the Supporting Document protect against non-compliance?

No. The SD cannot endorse TA compliance even though the SD is processed correctly by an EU customs agency. The operator is still obliged to comply with the TA procedure continuously when flying within the EU. The SD does not grant free circulation or allow the aircraft to fly freely for six months, as is sometimes wrongly assumed. No operator should fly to the EU unprepared and unable to explain and document their eligibility to use TA. The SD does not replace this obligation.

The use of the TA procedure is always required, even for flights with only one stop within the EU and/or without EU persons onboard both as crew and passenger. Feedback indicates that these types of flights are less often subject to customs inspection, but the risk and consequences are the same for such a flight, if the aircraft is found non-compliant with TA or do not have the proper paperwork to prove compliance.

Is the use of the Supporting Document beneficial?

Yes. Having the SD ready onboard or actively using it shows that the operator understands the basics of TA, which is helpful if approached by customs. Yet, it must never be seen as the only relevant documentation under TA.

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.

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