Netherlands

Import Solutions

Acting as fiscal representative with an Article 23 licence

Martyn Fiddler Netherlands (MFNL) can on behalf of an entity, declare an aircraft to free circulation in the EU via Dutch Customs, account for import VAT at the prevailing rate and immediately offset that VAT through its deferment licence. This removes the need for VAT to be paid upfront and subsequently reclaimed.

The importing entity does not need to register for VAT in its own name within the EU, nor is there any requirement to change its place of incorporation, aircraft registration, ownership structure or operational use.

Martyn Fiddler has offered this specialist importation route through the Netherlands since 2014 and has assisted clients worldwide in importing aircraft into the EU. Through its Dutch fiscal licences, Martyn Fiddler is able to act as a limited fiscal representative, effectively standing in the shoes of the client for importation purposes.

This solution is particularly suitable for corporate operators and AOC holders. Martyn Fiddler has successfully represented more than 100 companies globally, including organisations based in the United States, Switzerland, the Middle East and Australia. Provided the entity has a demonstrable relationship (owner or operator) with the aircraft and carries out taxable business activities, it can generally benefit from this structure.

The Netherlands solution provides a streamlined import process, with no ongoing reporting requirements beyond normal business operations and no need for ownership restructuring.

Who leads this work

Angie Deady-Fiddler

Customs Director

Angie is Customs Director at Martyn Fiddler with over 20 years’ experience in import, export and customs operations.

She manages the firm’s businesses in Ireland, the UK, and the Netherlands and supports aircraft imports.

Phill Rawlins

Customs & Technical Director

Phill Rawlins is Customs and Technical Director at Martyn Fiddler with over 25 years’ experience in aerospace, defence and aviation customs.

He specialises in regulatory compliance and customs procedures across global aviation markets.

Other Customs & Procedures

Import Solutions

Import support for aircraft entering the UK, covering customs duty, VAT, temporary admission and other procedures based on ownership and use.

Export Solutions

Export support for aircraft leaving the UK or EU, covering formal exports, returned goods relief, VAT exposure and transaction planning.

Special Procedures

Customs support for high value assets using temporary admission, customs warehousing and inward processing to manage VAT and customs obligations.

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