We can assist with the importation of your aircraft in the European Union. We provide a range of importation services, including:

  • Temporary Admission:
Temporary admission means that goods may be used in the Community without payment of duty or VAT under certain conditions and re-exported afterwards in the same state as they were in at import. Our firm can assist with any Temporary Admission arrangements, both at entrance and departure from the Community.

  • Importation for corporate and private owners:
Full importation into the EU should be considered in certain situations, which would involve payment of VAT and applicable customs duties. On those cases where the ownership lies on non-taxable VAT person full payment of VAT without a right to reclaim will be the necessary route to follow. On the other hand, when an aircraft is operated by a company or as a business, the VAT on the aircraft could be offset against the taxable supplies made by the owning company. Here again there are several alternatives which can go from full payment and recovery to deferment on importation.

  • Importation for AOC holders and charter/commercial operators:
VAT exemptions in the EU are primarily designed for scheduled airline operations. Under current regulations, however, corporate charter operations with air operator certificates (AOC) are considered “airline” activity and are usually VAT-exempt. To be exempt from VAT, under EU rules, the “majority” of a charter operator’s flights must be to international destinations. For most EU countries, this means that more than 50% of movements should be international for a charter operator to be VAT-exempt.

  • Exportation:
In certain cases a formal export of an aircraft should be made from the EU, for example on the delivery of new build aircraft sold by a manufacturer based in the EU in order to achieve a zero rated VAT exemption. We can assist making use of the special Spanish territories located outside European Union Customs Territory (UCT), the VAT Area and Excise Duties Area, which are a useful stopover for aircraft leaving the EU to clear customs as evidence of their departure and export from the EU. Make use of the special Spanish territories is also an ideal place for the sale of aircraft to take place outside the scope of EU VAT.

  • Returned goods:
The Union customs code, regarding the RGR, states that non-Union goods, after having been exported as Union goods out of the EU territory, can be reintroduced within three years and declared as goods in free circulation without paying any importation duty. In order to be eligible to the returned goods relief regime when you come back into the EU and therefore keep your free-circulation status you will need to meet the following requirements:

  • The owner of the aircraft should remain unchanged between exportation and next importation into the EU
  • The aircraft shouldn’t be substantially modified (the vessel can’t be transformed; maintenance and routine works are accepted)
  • The aircraft should come back into the EU within 3 years after the exportation


OFFICES

Calle Balmes, 191, 3-2
08006 Barcelona | Spain

Foto Balmes
tel +34 934 442 137
tel +34 667 663 521
fax +34 932 209 003

Instagram Facebook LinkedIn Twitter Youtube
© 2021 taxmarine.com
This website use cookies to compile information in order to improve our services and give you a better experience. By continuing to browse the site we'll assume that you are happy to receive all cookies on the Taxmarine website. You have the possibility to change the browser settings and avoid such reception and installation in your device. However, if you would like to, that action could involve part of our site will no function correctly without them.
Ok