Short & sweet no. 26
Understanding Temporary Admission – Explained in a Different Way 

• Why does Temporary Admission exist?
• Why do operators using Temporary Admission get a tax suspension?
• Why is the use of Temporary Admission a privilege that must be respected?
• What is the biggest surprise? 

We are often asked to provide a less technical, more accessible explanation of the Temporary Admission (TA) procedure, and, in particular, to explain why the procedure exists in the first place and why compliance matters. So, here is the story of TA, explained in a different way.

The customs rules for flying within the EU
Full importation is primarily intended for EU insiders, whereas TA is exclusively intended for EU outsiders. EU insiders are generally required to account for local import taxes (VAT and customs duties), typically amounting to 17–27% of the aircraft’s value, when an aircraft is first brought into the EU. This is done by completing a full importation and accounting for the applicable VAT and customs duties. 

An important underlying principle is that any aircraft entering the EU must come under EU customs control through either TA or full importation. There are no other options. If an aircraft has not already been fully imported into the EU, it will automatically be considered to be operating under TA. This applies even if the owner or operator has not taken any formal steps to activate the procedure or does not realize that the aircraft is operating under TA. The TA procedure is therefore mandatory for aircraft that have not been fully imported into the EU. This also applies to flights involving only a single stop in the EU and for trips carrying no EU-resident persons onboard.

TA exists to provide EU outsiders with a simple and practical way to visit the EU without paying the local import taxes that EU insiders must account for. That is the fundamental reason why TA exists. 

The TA procedure is based on the 1990 Istanbul Convention, which governs the use of temporary admission worldwide. Similar procedures for visitors exist throughout the world, meaning that the EU’s approach is fully aligned with established international practice.

If TA is simple, why must it still be handled correctly?
Users of TA are granted a suspension of local import taxes, provided that certain conditions and limitations are met. The basic principle behind TA is that users may operate without paying import taxes as long as they genuinely qualify as visitors. However, it is always the operator’s responsibility to remain compliant. Not knowing the applicable conditions and limitations that determine whether an operator qualifies as a genuine visitor or being unable to document compliance will not be accepted as a valid excuse.

You should also read this report from OPS group
This recent report from OPS group is about the ongoing trend of customs and tax ramp checks in Southern Europe. OPS Group publishes a lot of other relevant content each week, and all international operators should subscribe to continuously get their updates.

Temporary Admission is a privilege that must be respected
Using TA is a significant privilege granted by the EU Commission. However, it is also a privilege that must be respected continuously when flying within the EU. If an aircraft is found not to comply with the TA requirements during a customs ramp check, its privileged status may be revoked immediately, and a full payment of the earlier suspended importation taxes will be forced through. In practice, the operator may be forced to complete a full importation, make an immediate payment, and, in many cases, pay an additional fine.

Incorrect use of TA has consequences
No tax or customs authority worldwide will grant any group a tax advantage or suspension without eventually checking if the preconditions have been met. EU customs authorities are no different in this respect. The EU is also a geographically large and diverse area that attracts a considerable number of visitors. This may help explain why enforcement and scrutiny by EU customs authorities can be more extensive and intensive than in some surrounding jurisdictions.

Would you drive a car without a valid driver’s license?
We have no doubt that the vast majority of operators using TA have the procedure fully under control and are always prepared to document compliance with the applicable preconditions and limitations.

Nevertheless, several times a year, we hear statements such as: “We have been flying to Europe for years and have never been ramp checked or heard about TA or any related preconditions for flying within the EU.” The implied conclusion is that the operator does not need to prepare for or qualify for TA.

The following analogy illustrates why compliance and having the correct TA documentation available onboard are so important.

Do you need a driver’s license to drive a car legally? Yes

Do you need to present your driver’s license every time you drive a car? No

Does the fact that you have rarely been asked to present your driver’s license mean that you are allowed to drive without one? No

There are obvious consequences to driving without a valid license. In most countries, the police would not allow a person without a valid driver’s license to continue their journey following a traffic stop. They may also seize the vehicle or otherwise prevent the journey from continuing. The same principle applies to aircraft operating under TA. If the required documentation demonstrating the operator’s legal right to fly without paying local import taxes is not presented during a ramp check, or if the operation is found not to comply with the TA requirements, the aircraft may be prevented from continuing its journey.

The final question is: Would you ever drive a car without having a valid driver’s license?

If your answer is no, you are probably also the type of operator who wants to have the TA procedure under control and the correct documentation ready when flying within the EU.

Using TA may not be optional, but every operator can choose how well prepared they are when flying to the EU. TA is flexible and relatively straightforward to use, but every operator must be prepared. We recommend preparing for TA before a trip to Europe in the same way that an operator would prepare for a SAFA inspection.

The biggest surprise: compliance is often not the real problem
Based on feedback from operators, we have learned that most TA-related problems are not caused by actual non-compliance. Instead, they arise because operators are unable to explain why they are eligible to use TA or cannot present a sufficient documentation portfolio to support their position.

Using TA within the EU is therefore about three things:

• Understanding the TA framework
• Remaining compliant
• Carrying the correct documentation to demonstrate that compliance

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.

Using TA is all about having the correct paperwork to demonstrate compliance.

Let us verify whether your operation qualifies for tax suspension
Full TA compliance requires correct handling of several different conditions, limitations, and operational scenarios. A compliance assessment and the correct supporting documentation are therefore essential before flying to the EU. OPMAS has handled thousands of cases over the years. We are always happy to share our experience and help operators handle the process correctly.

Always ready to assist
Please ask us to send you an overview, or simply give us a call.