Martyn Fiddler Aviation


True or false: the “declarant” for Temporary Admission (TA) can be the pilot or the company the pilot works for, so it doesn’t matter whether the aircraft passengers are EU or non-EU resident?

A common question, but this assumption is false. Article 212 (2) of the EU Delegated Regulation states that:

'Where means of transport are declared for temporary admission orally in accordance with Article 136(1) or by another act in accordance with Article 139(1), in conjunction with Article 141(1), the authorisation for temporary admission shall be granted to the person who has the physical control of the goods at the moment of the release of goods for the temporary admission procedure unless that person acts on behalf of another person. If so, the authorisation shall be granted to the latter person.'

Consequently a pilot can only be authorised for TA where they are not acting on behalf of another person. If an aircraft travels into the EU under TA with an EU passenger on board there is a significant risk that the local Customs authorities would take the view that the TA rules have been breached and seek to impound and/or impose Import VAT on the aircraft. However the pilot's place of residence may instead be relevant where there are no passengers or where the pilot is also the owner/user of the aircraft.

If you have any queries or need to seek advice regarding Temporary Admission please contact Greta on +44 7341 088 385 or email

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 ...

Contact Greta Kemper
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