OFFICE HOURS | CET/CEST 0800-2200 | PLEASE CALL +45 70 20 00 51

Theme page about full importation

We have compiled all the relevant links and information on this page for your easy access

Latest content added October 2019

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.

Watch our new explainer video about Temporary Admission
We have made a brand-new explainer video about the use of Temporary Admission when flying within the EU. We have made both a short version so that everyone can get a quick overview as well as a longer version in order to provide you with a deeper insight into the topic.

Watch the video

Link collection for full importation

OPMAS Reviews – Present an overview and a deeper insight in various subjects
About Aircraft importation and admission in general | Updated Oct 2019
Start here to get an intro to Temporary Admission and full importation.
Gives you a quick overview  in aircraft importation and admission in the European Union. Please see the ‘Short Stories’ and ‘What are the 10 typical errors and misunderstandings’ for a deeper insight.

 KNOW MORE: About the “airline” VAT exemption| Updated Oct 2019
Our interpretation of the judgement from the European Court of Justice which allows 0% VAT full importation for international charter operators.

 KNOW MORE: About EU VAT | Updated Feb 2017
Read this review if you want to get a quick overview of the European Union VAT system.

OPMAS Short articles and stories
The short story about full importation |  Updated Oct 2019
These short stories are meant to only focus on important subjects with the use of short statements in order to give the reader a quick overview and a deeper insight.

 KNOW MORE: Full importation: what are the 10 typical errors and misunderstandings? | Updated Oct 2019
We have compiled the most typical errors and misunderstandings in the list below and have included a short explanation and a link to access for further information.

OPMAS Quick Guides – Compare Temporary Admission and full importation
KNOW MORE: Private and corporate aircraft / Part 91 operators or similar | Updated Nov 2017
The Quick Guide covers the typical case where an aircraft is owned/operated by a company or legal entity and used for private and corporate purposes.

KNOW MORE: International AOC / Part 135 charter certificate holders or similar | Updated Oct 2019
The Quick Guide covers the typical case where an aircraft is operated commercially by international AOC Part 135/ charter certificate holders.

Subscribe to our newsletter

Join our mailing list and receive the latest news and updates from the OPMAS team.

If the confirmation email is not received immediately. Please check your SPAM filter.

You have Successfully Subscribed!