Theme page about full importation

Any aircraft flying into the European Union (EU) only will fly under EU customs control either using the TA regulation or full importation. There are no other options. 

All private individuals and corporations regardless of nationality and residency can use full importation and act as the importer but some procedures require full payment of the VAT at 15-27% of the value of the aircraft. The full importation procedures are available in all 28 EU member states, but the practical handling and preconditions are often different. Full importation is mandatory for EU insiders which means that the aircraft is either owned, registered, operated, based or mainly used within the EU (just one criterion must be fulfilled). On the other hand, full importation is optional for EU outsiders, where the aircraft is both owned, registered, operated, based outside the EU (all criteria must be fulfilled).  Non-compliance will most likely activate a direct payment of the VAT and customs duty.

We will continuously add extra resources to this theme page, so please stay tuned.

How to be ready to use full importation?
The importer will initially need to have a thorough dialogue with an importation expert in order to clarify the case details fully and look at the options. Everyone must know the exact preconditions and consequences of reclaiming the VAT or using the airline VAT exemption before a choice is made. Please be aware of that full importation includes a potential VAT/tax-liability and requires continuously correct handling of any worldwide non-business use and does typically require 5 years of correct economic activity and 7 years of record-keeping, but only as long as the aircraft is owned and/or operated by the same entity.

Always ask first
Our advice has always been to ask the local tax authorities for a binding advance tax ruling prior to any importation/admission in order to eliminate any doubt about the outcome. All cases have different details and a binding advance tax ruling will also consider all new European Court of Justice (ECJ) judgements. Even if you have a fully working set-up, we believe, an importation/admission without a binding advance tax ruling from the EU member state into which the aircraft is to be imported, is too great a risk to take. Many points/uncertainties could easily be covered by simply asking and you should walk away from any service provider that refuses to provide a binding advance tax ruling.

How can we help?
Please, ask OPMAS about the service we provide to support users of full importation. Our service covers much more than handling necessary customs paperwork. It is a turnkey solution for aircraft owners and operators who want to fly within the EU. Firstly, we analyze the owner/operator scenario to secure compliance with customs regulation and provide guidance for the correct use of full importation. Hereafter, we secure the specific set-up and take care of all supporting customs paperwork. Finally, we give specific instructions to crew and ops on how to fly within the EU including free support as long the aircraft is operated in the recommended way.

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