Martyn Fiddler Aviation


Do I need to export my aircraft before a pending sale?

No, but yes! It has long been the case that aircraft owners would dare not make any significant title or status changes until the ink was dry on a sales contract. Now we are passed the transition phase of the EU's new customs code, it is imperative that any export is dealt with at the time an aircraft physically departs the EU, exports are now near impossible to do retrospectively. It really is best practice to make the formal export as the aircraft departs the EU, should any sale not come forward or fall through, the aircraft can easily be re-imported without any VAT or Duty costs to its previous exporter of record (owner or operator). Whilst not mandatory to make an export declaration, it is increasingly common that a formal export is part of any sales / purchase contract. Additionally, an export may be required to discharge any VAT liability or in the least, bring comfort to the selling party that all EU ties (financial and tax) have been severed.

About the author

Phill Rawlins is the project manager at Martyn Fiddler Aviation and joined the team in 2014. He is an experienced customs practitioner who started working ...

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