{"id":10282,"date":"2020-08-12T11:11:49","date_gmt":"2020-08-12T15:11:49","guid":{"rendered":"https:\/\/ops.group\/blog\/?p=10282"},"modified":"2023-09-11T04:51:23","modified_gmt":"2023-09-11T08:51:23","slug":"flying-to-the-eu-everything-you-never-wanted-to-know-about-customs-regulations","status":"publish","type":"post","link":"https:\/\/ops.group\/blog\/flying-to-the-eu-everything-you-never-wanted-to-know-about-customs-regulations\/","title":{"rendered":"Flying to the EU: Everything you never wanted to know about customs regulations"},"content":{"rendered":"<p>If you are a <strong>non-EU operator<\/strong>, you are probably already using the\u00a0<strong>Temporary Admission customs regulation<\/strong> when flying to the European Union &#8211; whether you know it or not!<\/p>\n<p>It&#8217;s always been generally accepted that you trigger the use of this regulation <strong>just by filing a flight plan<\/strong> and crossing the external border into the EU, but in July 2020 the EU Customs Code was updated to <strong>explicitly ratify this practice. <\/strong><\/p>\n<p>As we were looking into this latest change and what it meant for operators, we quickly got that sinking feeling you get when you realise you&#8217;re about to be engulfed by a world of bafflement and overwhelming complexity. <strong>EU customs rules and regulations will do that to you.<\/strong><\/p>\n<p>So we asked\u00a0our pals over at <a href=\"https:\/\/www.opmas.dk\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"il\">OPMAS<\/span><\/a> to break it down for us. <strong>What is the Temporary Admission? How does it work? Who does it apply to? <\/strong>What follows below is their quick overview, giving you the essentials of what you need to know in less than 10 minutes.<\/p>\n<p>To start, watch their quick explainer video, and to continue your journey check out their more detailed info below.<\/p>\n<p><iframe loading=\"lazy\" title=\"OPMAS guide for Temporary Admission when flying within the EU - long version\" src=\"https:\/\/player.vimeo.com\/video\/368462288?dnt=1&amp;app_id=122963\" width=\"1080\" height=\"608\" frameborder=\"0\" allow=\"autoplay; fullscreen; picture-in-picture\"><\/iframe><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>The Basic Rule: Any aircraft must come under customs control<br \/>\n<\/b><\/span><span class=\"s1\">Any aircraft flying into the EU will fly under EU customs control either using the Temporary Admission (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. Non-compliance with the TA regulation will most likely activate a direct payment of the VAT (ranging 15-27%) and customs duty (7.7%).<br \/>\n<\/span><span class=\"s2\"><b>KNOW MORE: <\/b><a href=\"https:\/\/www.opmas.dk\/2020\/06\/30\/breaking-news-important-amendment-to-the-eu-union-customs-code\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"s3\">See what is actually needed when arriving within the EU?<\/span><\/a><\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>Who can use Temporary Admission?<\/b><br \/>\nTemporary Admission (hereafter TA) is meant to allow EU outsiders, which means that the aircraft is both owned\/registered\/operated\/based outside the EU (all criteria must be fulfilled), to be able to roam freely within the EU for a certain period. TA cannot be used by EU insiders where the aircraft is either owned\/registered\/operated\/based and mainly used inside the EU (just one criterion must be fulfilled). Mandatorily, EU insiders must\u00a0<a href=\"https:\/\/www.opmas.dk\/the-short-story-about-full-importation\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"s4\">use full importation<\/span><\/a>.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>Advantages<\/b><br \/>\nMost EU outsiders will practically have the same flying privileges as given under full importation as the few limitations do not influence the typical flight and will even give the typical operator more flexibility and extra advantages, such as: unrestricted personal\/family\/guest use without consequences; and no tax, VAT (Value Added Tax)or duty liability anywhere. Many of these points are often a problem and burden when using full importation.<br \/>\n<\/span><span class=\"s1\"><b>KNOW MORE:\u00a0<\/b><a href=\"https:\/\/www.opmas.dk\/download\/a-quick-overview-over-aircraft-importation\/#figure4\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"s4\">See the quick overview: What you can and cannot do<\/span><\/a><\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>Disadvantages<\/b><br \/>\nThere are a few limitations:<br \/>\n1. Flights where the aircraft will be used for passenger transport subject to an individual and personal ticket fee or direct payment<br \/>\n2. Commercial freight items are not allowed<br \/>\nThe below descriptions also include other matters that must be handled the correct way.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>The basic preconditions for EU outsiders<\/b><br \/>\nTA can only be used if the aircraft is\u00a0<\/span><span class=\"s5\">owned<\/span><span class=\"s1\">\u00a0by and\u00a0<\/span><span class=\"s5\">registered<\/span><span class=\"s1\">\u00a0to a non-EU entity and further\u00a0<\/span><span class=\"s5\">operated<\/span><span class=\"s1\">\u00a0by a non-EU operator. The aircraft must also have its\u00a0<\/span><span class=\"s5\">normal fixed base<\/span><span class=\"s1\"> outside the EU. The term \u2018non-EU\u2019 relates to anything other than the 27 EU member states and related customs areas as the Isle of Man and the Channel Islands (at least until Brexit has become a reality).<br \/>\n<\/span><span class=\"s1\"><b>KNOW MORE:\u00a0<\/b><a href=\"https:\/\/www.opmas.dk\/wp-content\/uploads\/2017\/02\/OPMAS-EU-VAT-MAP_2017_v1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"s4\">The 27 European Union member states and special member state territories<\/span><\/a><\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>Private or commercial use<\/b><br \/>\nThe TA regulation distinguishes between\u00a0<i>private use\u00a0<\/i>and\u00a0<i>commercial use<\/i>; where\u00a0<i>private use\u00a0<\/i>in general offers more privileges and flexibility than\u00a0<i>commercial use<\/i>. There has been some earlier confusion about these forms of usage under TA, but the\u00a0<a href=\"https:\/\/www.opmas.dk\/links\/#vardocs\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"s4\">2014 working paper from EU Customs Code Committee<\/span><\/a>\u00a0gave some clarification of these definitions where upon the modern use of TA is based. This description only describes\u00a0<i>private use\u00a0<\/i>of an aircraft.<br \/>\n<\/span><span class=\"s2\"><b>KNOW MORE:\u00a0<\/b><a href=\"https:\/\/www.opmas.dk\/download\/a-quick-overview-over-aircraft-importation\/#Private\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"s4\">See the quick overview: Private or commercial use of aircraft<\/span><\/a><\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>When do the restrictions start?<\/b><br \/>\nAny EU outsider can fly to one EU destination without any consequences, if the next following flight is to a destination outside the EU. The restrictions are only related to internal flights within the EU.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>What about the VAT and the customs duty?<\/b><br \/>\nBoth the VAT and the customs duty is suspended as long the preconditions for TA is fulfilled. A violation will activate a full payment of these taxes.<br \/>\n<b>KNOW MORE:\u00a0<\/b><a href=\"https:\/\/www.opmas.dk\/download\/a-quick-overview-over-aircraft-importation\/#Customsduty\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"s4\">See the quick overview: Customs duty and end-use exemption<\/span><\/a><\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>When is TA used?<\/b><br \/>\nAny aircraft flying within the EU must somehow come under EU customs control using either TA or full importation, there are no other options. So, if the aircraft is\u00a0<\/span><span class=\"s5\">not<\/span><span class=\"s1\">\u00a0already fully imported, the aircraft will automatically be considered as flying under TA.<br \/>\n<b>KNOW MORE:\u00a0<\/b><a href=\"https:\/\/www.opmas.dk\/download\/a-quick-overview-over-aircraft-importation\/#Whatto\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"s4\">See the quick overview: What to do?<\/span><\/a><\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>When is TA activated?<\/b><br \/>\nThe use of TA regulation is activated (knowingly or not) every time an un-imported aircraft crosses EU\u2019s external border on an entry and is terminated again when the same aircraft is crossing the EU\u2019s external border on the way to a non-EU destination.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>The grey zones \u2013 owned by?<\/b><br \/>\nMost aircraft used or indirectly owned by a high net-worth individual are directly owned by non-EU SPV. This is basically fine as long as this individual does not have their official place of residence or their centre d\u2019affaires within the EU or is registered as a tax resident.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>The grey zones \u2013 EU entities involved?<\/b><br \/>\nWe recommend that no EU entities are part-owners or a part of a leasing structure (like a sublessee) for an aircraft using TA.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>The grey zones \u2013 EU base, long-term parking or not?<br \/>\n<\/b>The aircraft must have its fixed base outside the EU and spend the majority of time outside the EU, but certain facts can indicate that the operator or aircraft has become \u2018resident\/domiciled\u2019 in an EU airport even though an official home base is established outside the EU. The TA regulation cannot be used as a circumvention of the import for free circulation by predominately using the aircraft within EU as opposite to outside the EU.<br \/>\n<\/span><span class=\"s1\"><b>KNOW MORE: <\/b><a href=\"https:\/\/www.opmas.dk\/opmas-surveys\/survey-results-no-8-temporary-admission-in-the-eu-what-is-the-limit-for-multiple-continuous-stays-at-the-same-place\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"s4\">What is the limit for multiple continuous stays at the same place?<\/span><\/a><\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>Which entity is actually \u2018using\u2019 the aircraft?<br \/>\n<\/b>The users of the aircraft are actually the pilots (read: the operator of the aircraft) according to the\u00a0<a href=\"https:\/\/www.opmas.dk\/links\/#vardocs\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"s4\">2014 working paper from EU Customs Code Committee<\/span><\/a>. Most lay persons would probably think that the user of an aircraft would be the owner entity or the passengers, but the pilots are actually considered to be the users in a customs context.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>Which entity must be the declarant?<br \/>\n<\/b>The declarant must always be the entity who is truly operating (physically piloting) the aircraft. No other entities are allowed to be the declarant. If the aircraft is managed, the management company is normally considered to be the correct declarant in customs terms. Please be aware, that the \u2018operational control\u2019 definition related to the use of TA in the EU is not the same as the FAA\u2019s definition which means that the typical entity with the FAA\u2019s understanding of operational control is often not the correct declarant when using TA in the EU.<br \/>\n<b>KNOW MORE:\u00a0<\/b><a href=\"https:\/\/www.opmas.dk\/download\/a-quick-overview-over-aircraft-importation\/#Entity\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"s4\">See the quick overview: Entity responsible for flight in the European Union<\/span><\/a><br \/>\n<b>KNOW MORE:<\/b> <a href=\"https:\/\/www.opmas.dk\/opmas-surveys\/survey-results-no-6-temporary-admission-in-the-eu-which-entity-is-allowed-to-be-the-declarant\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"s4\">Which entity is allowed to be the declarant?<\/span><\/a><\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>How can the aircraft be used?<br \/>\n<\/b>The aircraft can be used for any business or non-business purposes (as Part 91) according to the\u00a0<a href=\"https:\/\/www.opmas.dk\/links\/#vardocs\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"s4\">2014 working paper from the EU Customs Code Committee<\/span><\/a>.<br \/>\n<b>KNOW MORE:\u00a0<\/b><a href=\"https:\/\/www.opmas.dk\/download\/a-quick-overview-over-aircraft-importation\/#Private\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"s4\">See the quick overview: Aircraft usage<\/span><\/a><\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>EU resident passengers on flights within the EU<br \/>\n<\/b>EU resident passengers are allowed according to the\u00a0<a href=\"https:\/\/www.opmas.dk\/links\/#vardocs\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"s4\">2014 working paper from the EU Customs Code Committee<\/span><\/a>.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>EU resident pilots on flights within the EU<br \/>\n<\/b>EU resident pilots are allowed according to the\u00a0<a href=\"https:\/\/www.opmas.dk\/links\/#vardocs\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"s4\">2014 working paper from the EU Customs Code Committee<\/span><\/a>\u00a0but only if the pilots are directly employed by the declarant.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>Non-EU resident passengers and pilots on flights within the EU<br \/>\n<\/b>There are no restrictions.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>Does the owner of the aircraft have to be on board or present in the EU?<\/b><br \/>\nAccording to Danish interpretation and the\u00a0<a href=\"https:\/\/www.opmas.dk\/links\/#vardocs\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"s4\">2014 working paper from the EU Customs Code Committee,<\/span><\/a> an aircraft under TA is used by the person who acts as the pilot and not by the passengers. Accordingly, the presence of the aircraft owner\/registered party is not needed in most cases unless the aircraft is occasionally borrowed and used by an EU-resident person, who acts as the pilot. This rule is meant for smaller aircraft without hired pilots. Furthermore, the EU Customs Code Committee have also confirmed in one of its earlier minutes\/summary records that any restrictions for EU residents only refers to the pilots on board.<br \/>\n<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>What is a non-EU aircraft registration?<br \/>\n<\/b>Aircraft registered in the 27 EU member states and related customs areas are not eligible for TA, but any other aircraft registration will work. This disqualifies aircraft registrations from the Isle of Man (M) and the Channel Islands (2\/ZJ) at least until Brexit has become a reality.<br \/>\n<b>KNOW MORE:\u00a0<\/b><a href=\"https:\/\/www.opmas.dk\/download\/a-quick-overview-over-aircraft-importation\/#Aircraft\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"s4\">See the quick overview: Aircraft registration<\/span><\/a><br \/>\n<b>KNOW MORE:<\/b><a href=\"https:\/\/www.opmas.dk\/opmas-surveys\/temporary-admission-eu-nationality-aircraft-registration-matter\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"s6\">\u00a0<\/span><span class=\"s4\">SURVEY 5: Does the nationality of the aircraft registration matter?<\/span><\/a><\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>Period of stay within the EU<br \/>\n<\/b>A stay is limited to a maximum of 6 months\u00a0per entry. Multiple continuous stays are allowed as long as the aircraft is roaming around within the EU. We will advise any operator to check whether or not the preconditions for TA are still fulfilled, if the aircraft often tends to stay at the same location &#8211; or stay close to or more than 50% of the time within the EU. Please also see the above paragraphs about grey zones for <em><span class=\"s4\">owner entity<\/span><\/em>\u00a0and\u00a0<em><span class=\"s4\">base<\/span><\/em>.<br \/>\n<b>KNOW MORE:<\/b>\u00a0<a href=\"https:\/\/www.opmas.dk\/download\/a-quick-overview-over-aircraft-importation\/#Period\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"s4\">See the quick overview: Period of stay in the European Union<\/span><\/a><br \/>\n<b>KNOW MORE:<\/b>\u00a0<a href=\"https:\/\/www.opmas.dk\/opmas-surveys\/survey-results-no-7-temporary-admission-in-the-eu-how-is-the-6-months-period-of-stay-practically-interpreted\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"s4\">SURVEY 7: How is the 6 months period of stay practically interpreted?<\/span><\/a><\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>Demand for documentation?<br \/>\n<\/b>The operator must always be able to document the flight pattern within the EU.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>How to document a flight?<br \/>\n<\/b>A form called the \u2018<a href=\"https:\/\/www.opmas.dk\/download\/supporting-document-for-an-oral-customs-declaration\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"s4\">Supporting document for an oral customs declaration<\/span><\/a>\u2019 can be used to document the entry and the exit. The operator should also document the flight pattern within the EU with EUROCONTROL records and the operator\u2019s own flight records. Furthermore, the operator should always have records of all relevant EUROCONTROL charges and a total flight list. The use of the \u2018Supporting Document\u2019 can be beneficial but is not mandatory.<br \/>\n<b>KNOW MORE:\u00a0<\/b><a href=\"https:\/\/www.opmas.dk\/2020\/06\/30\/breaking-news-important-amendment-to-the-eu-union-customs-code\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"s4\">BREAKING NEWS: See what is actually needed when arriving within the EU?<\/span><\/a><\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>What is the function of the \u2018Supporting Document\u2019?<br \/>\n<\/b>A customs stamp on the \u2018Supporting Document\u2019 only serves to acknowledge that the aircraft has arrived and\/or eventually exited the EU. The stamp does not mean that customs have accepted any use or the aircraft set-up as TA compliant. It is a common misunderstanding that the use of this form gives the operator\/aircraft some kind of free circulation status for the next 6 months or a carte blanche to fly freely within the EU without meeting any preconditions. Even though the form is used, the operator is still obligated to comply to the TA regulation continuously when flying within the EU.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>What is the validity of the \u2018Supporting Document\u2019?<br \/>\n<\/b>The form is only valid as long as the aircraft has not left the EU, and for a maximum of 6 months. A new form must be stamped upon the next entry (even though there is still some time left within the 6 month period). The 6 months mentioned here is <\/span><span class=\"s5\">the maximum stay of the specific entry whereupon the form is stamped<\/span><span class=\"s1\">\u00a0(in customs terms = period for discharge). Again, it is a common misunderstanding that any future entries into the EU can be endorsed in advance by using this form.<br \/>\n<b>KNOW MORE: <\/b><a href=\"https:\/\/www.opmas.dk\/opmas-surveys\/survey-results-no-9-about-temporary-admission-clear-instructions-from-various-customs-authorities\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"s4\">Is a Supporting Document valid for one EU-trip or multiple EU-trips within 6 months?<\/span><\/a><\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>Commercial group charters<br \/>\n<\/b>This is allowed according to the\u00a0<a href=\"https:\/\/www.opmas.dk\/links\/#vardocs\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"s4\">2014 working paper from the EU Customs Code Committee<\/span><\/a>\u00a0as long as the aircraft is used in the EU for passenger transportation without a ticket fee\/direct payment. This means that a commercial group charter (as Part 135) is treated in customs terms as\u00a0<i>private use\u00a0<\/i>as long as the mentioned preconditions are met, even though the same flight is treated as\u00a0<i>commercial use\u00a0<\/i>according to the aviation regulators.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>Traffic rights<br \/>\n<\/b>Commercial non-EU operators will still need traffic rights where they are normally needed. A customs handling like an importation\/admission will not influence any of the demands for traffic rights anywhere in the aviation regulation.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>How to be ready to use TA?<br \/>\n<\/b>Here&#8217;s what to do:<\/span><\/p>\n<ol class=\"ol1\">\n<li class=\"li1\"><span class=\"s1\">Check that the basic preconditions are fulfilled<\/span><\/li>\n<li class=\"li1\"><span class=\"s1\">Understand the limitations and subjects that must be handled correctly<\/span><\/li>\n<li class=\"li1\"><span class=\"s1\">Have the relevant paperwork ready on board the aircraft in order to document the correct use of TA<\/span><\/li>\n<li class=\"li1\"><span class=\"s1\">Instruct the pilots so that they are ready to handle a customs ramp check<\/span><\/li>\n<\/ol>\n<p class=\"p1\"><span class=\"s1\"><b>How can an operator secure all positions?<br \/>\n<\/b><a href=\"https:\/\/www.opmas.dk\/\" target=\"_blank\" rel=\"noopener noreferrer\">OPMAS<\/a> can help non-EU operators to check whether or not an aircraft operation is complying to the TA regulation. The important matters are simply to secure compliance and thereafter set-up a system to document that the preconditions for the TA regulation are fulfilled continuously and that the pilots have the correct paperwork ready for a customs ramp check.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>Always ask first<br \/>\n<\/b>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.\u00a0Many of the above-mentioned 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.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>Tax havens and the Paradise Papers<\/b><br \/>\nA few\u00a0<a href=\"https:\/\/www.oxfam.org\/en\/press-releases\/effective-eu-tax-haven-blacklist-must-include-least-35-countries-oxfam-analysis\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"s4\">EU member states<\/span><\/a> handle aircraft admission\/importation differently. These states do not follow the EU standards or guidelines, and this is often sanctioned by their local tax\/customs authorities in order to offer a better business environment or\u00a0to create local gateways for certain industries. These jurisdictions are known to bend the rules in favor of local companies often by only implementing a light version of any new regulation or by simply ignoring or delaying the required implementation. The Paradise Papers have highlighted some of these EU tax havens. These jurisdictions and related industries will without any doubt have the full attention of several national and EU authorities in the future. We will see many changes and audits of the regulation in the future, thus no one should import an aircraft without a binding advance tax ruling.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\"><b>Denmark as a jurisdiction<br \/>\n<\/b>Denmark has the very best reputation both within the EU and worldwide and is the number one on the Transparency List over the least corrupt nations in the world. We are known always to implement all EU-directives promptly and 100% by the book without any bending of the rules in favor of local companies. Denmark is the only EU member state that is known to facilitate aircraft importation and admission for non-EU operators where the member state is not considered a tax haven.<\/span><\/p>\n<hr \/>\n<p><em>Thanks to Frank Hansen at <a href=\"https:\/\/www.opmas.dk\/\" target=\"_blank\" rel=\"noopener noreferrer\">OPMAS<\/a> for this post. To get in touch with OPMAS for more info on any of the above, contact:<\/em> <a href=\"mailto:info@opmas.dk\">info@opmas.dk<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>If you are a non-EU operator, you are probably already using the\u00a0Temporary Admission customs regulation&#8230;<\/p>\n","protected":false},"author":32,"featured_media":10290,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[332,1585,1584],"class_list":{"0":"post-10282","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-briefings","8":"tag-eu","9":"tag-opmas","10":"tag-temporary-admission"},"_links":{"self":[{"href":"https:\/\/ops.group\/blog\/wp-json\/wp\/v2\/posts\/10282","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ops.group\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ops.group\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ops.group\/blog\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/ops.group\/blog\/wp-json\/wp\/v2\/comments?post=10282"}],"version-history":[{"count":5,"href":"https:\/\/ops.group\/blog\/wp-json\/wp\/v2\/posts\/10282\/revisions"}],"predecessor-version":[{"id":10289,"href":"https:\/\/ops.group\/blog\/wp-json\/wp\/v2\/posts\/10282\/revisions\/10289"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ops.group\/blog\/wp-json\/wp\/v2\/media\/10290"}],"wp:attachment":[{"href":"https:\/\/ops.group\/blog\/wp-json\/wp\/v2\/media?parent=10282"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ops.group\/blog\/wp-json\/wp\/v2\/categories?post=10282"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ops.group\/blog\/wp-json\/wp\/v2\/tags?post=10282"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}