Importing an aircraft into the UK - do I need an import agent?

A further data point for the UK is that I have personally known loads of people who discovered they had no VAT docs for their plane (imported years previously) and they went to HMRC and paid them the VAT and got the CofFC with no penalty.

I know of an aircraft VAT consultant (details on my web page) who, among other services, does this declaration, for a fee. Obviously you choose the market value judiciously…

I don’t think the UK crucifies people for this, unless they did some fraud.

And there was a VAT amnesty in the 1980s…

there are country differences, and the UK does it differently…

For reference, you might be interested in how it works in the US: no notice to any taxing government agency is necessary when you buy an aircraft overseas and import it, and no national tax on aircraft purchases exists. If you subsequently register it to a local address with the FAA (obviously nobody in the US is greatly motivated to maintain foreign registration) your particular state may eventually notice that via their audits of the Federal registration record (on their own schedule, which is not your problem) and depending on the taxes applying to aircraft sales in the state where the aircraft is based, you may be sent a questionnaire and may get a bill, or not – in some states it would be zero but in my high tax area it would be around 7%. The tax calculation is generally based on the amount you’ve told them you paid, assuming it’s reasonable and the seller is uncooperative in telling them – which the seller is not required to do. My sales tax bill for buying my plane was under $2000 so I’m hardly an expert on the details, but AFIAK no penalties based on timing apply prior to the state questioning you about the purchase on its own schedule, based on its own research. This can take many months.

On the other hand in my high tax state I pay 1.2% annually on the amount my county believes my plane is worth, which is about half what it’s likely actually worth – there are benefits to owning an unusual type. So after about 20 years of ownership, assuming I never sell the plane, my total taxes paid will be about the same as UK or EU VAT that is paid up front on the total price, neglecting that I collect interest on the money in the meantime. In other states this annual property tax, like sales or use tax in some states, is also zero on aircraft.

Probably the answer is that here is a general article, which states there are country differences, and the UK does it differently… The EU regs will have been retained into UK law on 31/12/2000 but as this states there are country differences.

A simple google yields e.g. this which talks about 90 days but is probably not applicable to aircraft.

This yields some pointers, which lead here which goes here maybe…

Somebody will know…

Ferry pilots crossing the EU tend to get an indemnity of some sort.

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.

Again, source please. I am interested if one (being UK resident) can fly an aircraft one owns to the UK and not declare it to customs for 6 months.

Do you have a source for why me flying a German based TB20 from Germany to the UK and back out again is illegal?

Depends. Do you own the plane?

Ferry pilots don’t own the planes.

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.

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?

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.