In the event of a no deal Brexit scenario the rest of the EU would become a “third country” and those aircraft owned and operated within the EU would potentially become ‘third country’ goods. Third country goods will need to be cleared by customs for VAT and Duty when entering the UK, essentially imported or entered to a suitable Customs and duty suspension regime. This includes aircraft coming to the UK for maintenance, even though this would only be a temporary visit.

You may already be aware of specific customs regimes currently available for third country aircraft, namely Inward processing (IP) and Customs Warehouse (CW), and may hold these authorisations if you maintain aircraft from across the globe.

However, maintenance facilities that currently only look after EU based aircraft may find themselves at risk of VAT or Duty charges if you do not ensure the aircraft are cleared to customs control on arrival to UK, having to place financial guarantees with HMRC to work on aircraft from the EU or risk declining maintenance contracts.

Martyn Fiddler Aviation has within its Group an AEO approved company which can assist with customs cover for IP and CW. Holding several approvals and guarantees with HMRC, Martyn Fiddler Aviation can step in and assist you with the administrative and regulatory issues concerning third country aircraft, allowing your organisation to focus on your core services.

Equally, we can assist if you wish to apply for your own authorisations from HMRC. Our team can advise on the requirements, the application process and the VAT implications.

For further information, please contact either Phill Rawlins or Angie Deady-Fiddler.