Martyn Fiddler Aviation


I understand that new guidance issued by the EU Commission clarifies in full the rules of Temporary Admission and how these apply to aircraft, is this right?

You may be referring to a guidance document issued by the Customs 2020 Project Group on 26th February this year rather than the EU Commission. Although this document provides useful examples and references on many Customs procedures, Temporary Admission is just a small section and provides very little in the way of new information to TA itself other than providing some useful clarity on what kind of aircraft repairs can be permissible under the TA rules, and when aircraft might not be seen as "means of transport" for TA purposes. The formal caveat attached to the guidance stressed that the document "does not constitute a legally binding act and is of explanatory nature..." i.e. the guidance does not supersede the existing legislation or national implementation in any way and so you should continue to review your operations under the rules in accordance with the official legislation.

If you have any queries or need to seek advice regarding Temporary Admission please contact one of our aviation Chartered Tax Advisor's here.

About the author

Greta Kemper is a senior VAT advisor in the tax advisory team at Martyn Fiddler Aviation. CTA and AIIT qualified, Greta has over thirty years’ experience ...

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