I suspect most/all N-regs have a import docs or a certificate of free circulation. It is only a few years ago the UK stopped issuing these and only last year that you couldn't get reimported for 0 VAT in Denmark
mmmm and there are still a number of Full Time DAR's going doing fresh N Reg registrations all over Europe. These A/C are most likely without VAT paperwork as far as I can see, as its rarely something owners have from each private sale to private sale. The "Letter of Free Circulation" is closed off quite a while, and its not realistic to assume most people who opt out of the EASA system and onto the NReg (typical cost £3k) were going to go to denmark and pay up the £3-5K for a piece of paper. Admittedly if you owned a very high end tourer you might justify that additional cost, but right now there is still a steady stream of A/C hitting the N Reg in europe. Over here in Ireland there are 4 new ones on stream that I'm helping with. Its simply not realistic for a private owner in these times to maintain an aircraft in the controlled environment in these Irish shores. Most ARC renewals for bog standard 172 are being priced at 2100-2250 Euro and ending up between 8000-10000 euro out the door. One plane jane 172 most recently wound up with a 36,000 euro annual for various items including an engine refit (just the fitting...not the o/h)
Faced with this unbearable costs, its little wonder owners would sooner opt for the Nreg and put the jollies to Europe on hold untill the VAT situation clears up. Clive Chapman at Forest Aviation is working towards a solution. I've just taken the bull by the balls and written polietely to HMRC and stated my case based on the dates and the A/C being in the UK/EU since 1977 and now on the N reg - and asked if they can demonstrate a VAT liability. Its a chance but I'm not living in the UK so it'll be interesting to see what they come back with!
Irish