COMMERCIAL AND CORPORATE FLYING WITHIN THE EUROPEAN UNION
Theme page about Temporary Admission
We have compiled all the relevant links and information on this page for your easy access
Any aircraft flying into the EU will fly under EU customs control either using the TA regulation 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 the TA regulation even though the owner or operator have not themselves taken any action to activate the TA regulation or realize that their aircraft is actually flying under the TA regulation.
TA can only be used by entities and aircraft owned, operated, registered and based outside the customs territory of the EU and the use includes limitations and situations which must be avoided when flying within the EU. 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, and we will introduce a theme page devoted for full importation later on. Please stay tuned.
What must an operator always be ready to document when flying within the EU?
- the flight pattern within the EU (use the Supporting Document and flight logs OR just flight logs, etc.)
- compliance with the TA regulation; all criteria are met with correct application of the limitations
How can OPMAS help, including our free service
If the aircraft arrives in Denmark as the first/last stop within the EU, we will gladly take care of the process and ask the Danish customs to stamp the Supporting Document for a minimal fee. We will also be glad to prepare the Supporting Document with the correct declarant and aircraft data, so that the crew can use the Supporting Document themselves and ask local customs at the arriving airport to stamp the Supporting Document if the route does not include Denmark. We will not charge anything for this service, but please be aware of the criteria and limitations when using TA and the Supporting Document this way.
We also offer an analysis of the owner/user/operator scenario to secure compliance with the TA regulation and provide guidance for the correct use of the TA. Hereafter, we secure the specific set-up and take care of all the supporting customs paperwork. Finally, we give specific instructions to crew and OPS on how to fly within the EU.
Explainer video on how to fly within the European Union…
We recommend viewing the video in full screen mode, especially if viewed on a phone or a smaller device.
Video length 3:54 min
Link collection for Temporary Admisison
The EU Commission has updated the EU Union Customs Code and this is the most significant update in many years. See what is actually needed when arriving within the EU?
ALERT: New guidance from the EU about TA | Added Apr 2020
The EU Commission has updated one of its guidance documents, which includes several important points about the use of Temporary Admission.
OPMAS Short & Sweet mails
Will an operator need to file any customs paperwork? What is important when using Temporary Admission? Is the Supporting Document always valid for a six-month period? Do not waste your money!
Short & Sweet no. 8 – Do not fall into the operator trap when flying within the EU and UK |
What is the operator trap? Do not get things wrong from the get-go What are the pitfalls?
Short & Sweet no. 7 – Which offshore aircraft registrations can be used with Temporary Admissions when flying within the EU and UK? | Added Sep 2021
We are often asked which offshore aircraft registrations can be used with Temporary Admission when an aircraft is being used both within the EU and the UK by an owner (including the UBO) and/or by an operator which resides outside the EU or the UK. Most offshore aircraft registrations can be used all-round within the EU and the UK.
Short & Sweet no. 6 – Flying with EU-resident persons onboard when using Temporary Admission | Added Aug 2021
The Union Customs Code (UCC) states that there are some limitations for aircraft using the Temporary Admission procedure when carrying EU-resident persons onboard. These limitations were only meant to limit the real user of the aircraft, so it is important to know the definition of the real user to understand the effects that the limitations bring.
Short & Sweet no. 5 – What about private use of corporate aircraft? | Added May 2021
Can a corporate aircraft be used for private purposes without VAT consequences? What does the term predominately used for business mean? What are the definitions of private use and business use?
Short & Sweet no. 2 – Flying commercially within the EU |Added Feb 2021
Can Temporary Admission be used to fly commercially? (YES!). What is the real difference between Temporary Admission and full importation in this context? Which limitations disappeared in 2016?
Short & Sweet no. 1 – Flying with the CEO within the EU | Added Nov 2020
What are the consequences and the pitfalls? How to get the greatest flexibility?
About Aircraft importation and admission in general | Updated Aug 2021
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.
OPMAS Short articles and stories
The short story about Temporary Admission | Added Aug 2018
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.
Temporary Admission: what are the 10 typical errors and misunderstandings? | Added Nov 2018
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.
Survey 6: Which entity is allowed to be the declarant? | Added Apr 2018
Various documents from the EU Commission
Supporting document for an oral customs declaration (ready-to-use PDFs with editable fields)
Download the ‘Supporting document for an oral customs declaration’ when using Temporary Admission.
2014 working paper from EU Customs Code Committee
This working paper was made by the EU Customs Code Committee on request from IBAC/NBAA in order get clarification about the usage of Temporary Admission within the EU.
2020 working paper about SPECIAL PROCEDURES – Title VII UCC/ “Guidance for MSs and Trade” (revision 14) | Added May 2020
This working paper was made by the EU Commission in order to draft guidance related to the UCC and its related Commission acts. Temporary Admission is discussed on pages 43-50.
OPMAS Quick Guides
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.
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.