Updated December 2, 2014
Once an aircraft arrives in the EU, it is automatically granted temporary admission so long as the conditions stated above are met. 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. Approval for temporary admission is normally verbal, however the customs authorities may require a written inventory or list to support the oral declaration. Operators should review the temporary admission form that can be used for these purposes.
While the process is voluntary, operators should request that customs officials stamp a European Community Temporary Admission form upon arrival. Operators must remember to have the form stamped again upon their departure from the EU. If the form is not stamped on departure, it could appear that the aircraft was in the EU continuously which would violate the temporary admission conditions.
The temporary admission is valid for up to six months and ends if the aircraft leaves the EU within the six-month period. The aircraft may leave the EU and return on the same day to start a new six-month period with a new temporary admission.
For aircraft not meeting the temporary admission criteria, full importation into the EU is still an option. In order for an aircraft to be considered fully imported, all VAT and applicable customs duties must be paid when it enters the EU. However, there are various methods operators can use to fully import their aircraft that allow for the recovery of VAT. Operators should consult qualified legal counsel or service providers to review full importation options.