Missing VAT documents

[pauldgardner]

Hi,

My flying partner Peter and I need some help and advice.

We recently purchased a Zenair 601XL which was built around 2006 by Gary Johnson from a kit imported from CZAW and supplied by Lewis Aviaition the Zenair importer at the time.

At the moment neither Gary or Laurie Lewis can provide us with any documentation showing VAT has been paid on our aircraft.

We wish to take our 601XL to France in 2013 and are loathe to do so unless we have the correct paperwork. I have had problems with over zealous customs officers in France some years ago and do not wish to give them any cause.

Can anyone help us with advice on what we can do to resolve this problem?

All and any help gratefully received!

Paul

[Dg800]

Why would it be any of their (French custom's) concern whether you paid VAT in the UK? Are you importing the aircraft into France or are you just transiting, in which case I believe no duty must be paid in France or anywhere else?

I take my glider regularly to France (albeit by road trailer) and I cannot prove that I paid VAT on it either since I bought it second hand and hence VAT exempt.

Ciao,

Dg800

[dublinpilot]

Is the aircraft an a European register?

If so, I don't think the French have any right to question it's VAT status. That's a problem generally encountered by aircraft on a non-EU registration.

[Dg800]

That's a problem generally encountered by aircraft on a non-EU registration.And that only when they are actually imported to an EU-country, imported usually being defined as "for longer than six months consecutively", or something to that effect. Aircraft on the Swiss register don't have to pay VAT as soon as they land across the border, but if they are permanently stationed at an airfield across the border (usually either in France or Germany), because flying there is generally cheaper than back in the home country, then either French or German customs might eventually come knocking and with a rather stiff bill. :}

Ciao,

Dg800

[mm_flynn]

And that only when they are actually imported to an EU-country, imported usually being defined as "for longer than six months consecutively", or something to that effect.
As mistakes in the VAT department can be exceptionally costly and unpleasant, I would strongly suggest to anyone who is contemplating anything remotely out of the ordinary to get professional advice (from someone you paid money to and has professional indemnity insurance) rather than an anonomous forum.

Notwithstanding the above - some free advice with no warranty at all as to correctness.


An aircraft is 'imported' when it arrives, not after it stays for a period of time - The above quote is factually incorrect.
There are exemptions for non-EU registered transiting aircraft so they do not need to pay import duties/VAT
For private individuals these exemptions can be compromised by crossing a border into a non-customs airport (my understanding of a specific German/Swiss risk)
For non-AOC aircraft the exemption can also be compromised by carrying an EU national on a flight
I believe, but don't have a reference, it is only the country of registry (if it is an EU country) that can question the VAT status of an aircraft.


Therefore, if yours is a G-Reg aircraft, I don't believe the Frence are entitled to ask (and I have not heard of them asking for VAT information on a G reg), however, if it is a non-EU reg you likely have a problem.

[pauldgardner]

Yes, our aircraft is on the British register so I think we should have no worries as we are going to France for a visit, not with the purpose of importing her.

Thank you all for your responses.

Paul

[500 above]

Well, I've been stopped in Cannes by customs. They wanted to see our EU VAT status. This was in an M registered aircraft. They also have the right to check any other registered aircraft, and often do. I've witnessed this.

You need to look into this further, Paul. Le Touquet often has the gendarmerie and customs there. Most people who fly abroad now photocopy a trip folder with aircraft paperwork, copy of licences and medicals, radio certs, VAT cert, noise certificate etc. This simplifies the process.

[S-Works]

They can't question the VAT status of a G Reg aircraft or an other full EU member state. The M reg is the IOM and as therefore a prime target for VAT status checking along with the N.

My Cessna was built in Reims and was D and the G reg. I have never been asked to prove VAT status on the many ramp checks that I have had and I could not prove it.

[Dg800]

An aircraft is 'imported' when it arrives, not after it stays for a period of time - The above quote is factually incorrect.With all due respect, but the above is utter nonsense. An aircraft is not "imported" every time it lands at an airport in a country different than that of its registration. There are ICAO treaties preventing duties and taxes being levied on "transiting" aircraft and on their equipment and the fuel they are carrying.
Importing implies a permanent rather than a temporary situation, how you discriminate permanent (hence "imported") from temporary (just transiting) depends on local laws and might vary from country to country, so it needs to be checked on a case by case basis. I know for a fact that both Germany and Switzerland define "permanent" as "more than six months in a calendar year", much like the criterion that is used for revenue tax purposes. I also know for a fact that German customs has recently raided several German airfields in the Bodensee area, demanding copies of all landing and departure logs exactly for the purpose of determining which Swiss-registered aircraft hadn't left the country for over six months, making them de-facto imported (from a non EU country) and hence subject to German VAT.
Incidentally, if your aircraft is deemed to be "imported" by the authorities whether you paid VAT previously and in what country is immaterial, you will still have to pay VAT and possibly import duties (but only if not strictly within the EU area!) on the current estimated value of the aircraft (and that's a whole other can of worms in itself).
If strictly within the EU area it all becomes irrelevant as it's perfectly legal for a private person who is resident within the EU to own an aircraft registered in a second EU country and fly it in any third EU country without having to "import" anything. Which is what I do, actually (Italian resident, D- register, flown in Austria, Italy and France on a regular basis).

Any customs issues you might have flying in from a non-Schengen country such has the UK have strictly to do with the passengers and any goods they might be carrying, not with the aircraft itself.

Ciao,

Dg800

EDIT: another case were an aircraft is deemed to be "imported" is if it is transferred to the local register (coming from a non-EU country of registration). This makes f.e. used aircraft for sale in Switzerland extremely unattractive for EU buyers, as you can neither keep it on the Swiss register nor transfer it to the EU register of your choice without being automatically hit with a rather stiff VAT bill. :}

[mm_flynn]

I think you will find the aircraft actually is 'imported' each time you land in a different country.

You are right however there are various rules to avoid/defer paying duty/VAT for legitimate transit aircraft. There does appear to be a dwell time limit that the EU uses to deem a privately operated (defined more narrowly than not AOC) foreign aicraft owned and operated by a foreign (non EU in this case) national and never carrying EU nationals or goods as having been imported but that doesn't mean it is a general rule.

All of which is irrelevant to the OP who is in an EU registered aircraft, staying within the EU.

[500 above]

Remember this fiasco? Lets hope the French don't get any ideas!

http://www.pprune.org/private-flying/483624-italy-48h-45-days-finally-approved.html