Customs Warehousing

Aircraft and associated parts are valuable assets that face tax complexities if not carefully managed.

ZEDRA can provide customs warehousing in the UK or Isle of Man for a short-term or long-term period which suspends UK VAT or Customs Duty in full compliance with the applicable regulations.

Our approach

ZEDRA is proud to provide customs warehouse access as part of our service offering. Our dedicated Aviation team are on hand to ensure a seamless and compliant transaction, while handling all the customs paperwork and administration while your aircraft is parked in the UK or Isle of Man.

Our aim in simple, to provide clear guidance and technical support that alleviates many of the logistical and administrative problems surrounding UK customs rules.

We work with owners, banks, brokers, lawyer’s and aircraft managers to ensure a compliant and hassle-free process.

What are customs warehouses?

Customs warehouses are physical or virtual locations authorised by customs authorities. If your aircraft lands in the UK/Isle of Man for anything other than routine flying, the aircraft can enter our customs warehousing under ZEDRA’s unique customs authorisation. Value Added Tax (VAT) (currently set at 20%) and Duty is suspended indefinitely until the aircraft leaves the UK/Isle of Man.

Our Authorised Economic Operator (AEO) status enables guarantees to be removed, meaning there is no securities or bank guarantees required.

Our team can administer all the necessary customs declarations into and out of customs warehousing, working exclusively with your operator, ground handler and/or maintenance organisation.

Forms of handling allowed while in warehouse:

• Purchase/sale of the aircraft, title transfer
• Routine maintenance, to be agreed in advance
• Change of registration
• Mortgage and security registration/changes
• Test flights and demo flights

Service Offering

Our services include:

• Customs warehousing for visiting aircraft
• Suspension of VAT and Duty
• Customs declarations into and out of warehouse
• Removal of bank guarantees
• Independent tax advice for each case

Additional services:

• Establishment of an ownership structure
• Provision of professional directors that have knowledge and experience in aviation
• Aircraft registration with all commonly used registries
• Managing the aircraft purchase process and entry to service
• VAT registration and ongoing compliance
• Importation into the EU for free circulation
• Customs assistance for pilots and crew, including ongoing oversight of customs compliance

ZEDRA is a certified Authorised Economic Operator (AEO) with customs approval which recognises customs compliance at the highest level in the UK.