Special Procedures

Customs

Understanding Special Customs Procedures

When bringing a high value asset across the border into UK territory, owners and operators must consider the basis that it is being brought in by way of importation, temporary admission (TA), or another special procedure such as customs warehousing or inward processing.

Often, when an asset has not yet been imported into the UK, the choice is binary between importation and TA. There are of course many tax considerations when deciding an aircraft’s import status.

Processing & Warehousing

Inward Processing

Support for aircraft entering the UK for approved repairs and maintenance under Inward Processing, including customs authorisation and facility requirements.

Customs Warehouse

Customs warehousing support for aircraft stored in the UK, suspending import VAT and duties while transactions or inspections are completed.

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.

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