What is “not”?
The provision for a temporary import doesn’t apply to residents, iirc. Been some time since I read up on this, though.
The OP is not doing a temporary import, nor is he trying to avoid inadvertently getting classified as a permanent import (the “ferry pilot problem”).
As regards residence, it may be citizenship (passport holding actually) and one could start with researching this. I don’t think the UK cares about either (tax residence rules are complex); it cares about the object being imported.
You could phone the police at Biggin; they are responsible for Shoreham. They may have a contact. Otherwise it was Southend Customs for many years.
So it seems that its not that simple.
I called Southend and they dont have a customs office – a quick google suggested its now closed.
I called biggin hill and got through to the border police and they told me to go online
i called HMRC VAT office and finally got told to follow this guidance:
https://www.gov.uk/guidance/account-for-vat-on-a-new-means-of-transport
So I found a company who will do it for 2.5pct of the VAT and they need the aircraft in a designated airport. Sounds like they will just rock up, pay the bill and that’s it.. something I could probably do but for 2.5pct of the VAT I’m more than happy to pay someone else! For reference that’s like 2k cheaper than the first port of call I tried.
I’ll keep this thread updated to help others as well
Alternate procedure (heard others do it). Just fly the plane to your final destination, and inform HMRC / pay VAT later. Not sure what the repercussions might be ?
There are no repercussions because you are allowed to fly a plane into the UK and decide to make it a permanent import later.
Identical threads merged.
When i range them, they suggested the c88 form, but then when i said its an aircraft they directed me to a different form…
honestly for £300-500 id rather not think about it!
I flyingelephant wrote:
The keyword is c88 Import declaration – the only paper you need to prove UK VAT paid.
Ask HMRC to send you the c88 paper form, complete it and pay the VAT yourself.
You dont need an agent.
thanks for sharing this. i looked at your post and you mentioned Far North Aviation. Maybe worth calling them as well.
There are no repercussions because you are allowed to fly a plane into the UK and decide to make it a permanent import later.
Interesting, a UK based person owning an airplane can import it to the UK temporarily?
Do you have a source for this?
Of course not.
Do you have a source for why me flying a German based TB20 from Germany to the UK and back out again is illegal?
There is a “free circulation in UK” box on the GAR form but the form does not ask about the person’s tax residence.
The German guy got caught with this but his complication was that he landed at a non Customs airport (the airport told him he can land there but Germany did not allow due diligence as a defence) so they looked around for what they can get him on, and they busted him for import VAT.
It would also mean a UK resident could not be a ferry pilot, with a UK stop. Ferry pilots do obtain some kind of VAT indemnity to cover VAT inspections, but I’ve never heard of someone needing to do it here (UK) only. OTOH a ferry pilot does not normally own the plane, so there is more to this.
Anyway the OP is declaring it for import VAT. He flew it to a maintenance company where it is sitting and he is declaring it for VAT. So he is declaring it for VAT “upon entry”.
EDIT: just heard from someone who did this some years ago: the rules as they were pre Brexit which allowed free circulation for max 6 months based on ac logbook movements. No other customs paperwork required.
Further input from a ferry pilot: as above, and if you use the firm at Wick (Far North Aviation) then speak to Drew Murray.
