Wrong.
In bestimmten Fällen kann die Zollanmeldung durch eine andere Willensäußerung als in elektronischer, schriftlicher oder mündlicher Form abgegeben werden (Art. 138 bis 140 DA). Sie wird durch ein bestimmtes, nachstehend aufgeführtes Verhalten ausgedrückt:
Passieren einer Zollstelle ohne getrennte Kontrollausgänge
Benutzen des grünen Ausgangs bei Flughäfen oder Häfen
Anbringen einer Zollanmeldungsvignette oder eines speziellen Aufklebers an der Windschutzscheibe von Personenwagen (in Deutschland nicht möglich) oder
bei Waren, die von der Beförderungspflicht befreit sind, also nicht zur Zollstelle befördert werden müssen:
einfaches Überschreiten der Grenze des Zollgebietes der Europäischen Union (Verbringen über die sogenannte “grüne Grenze”)
So gelten beispielsweise folgende Waren als auf die oben beschriebene Art und Weise angemeldet:
das persönliche Gepäck von Reisenden und einfuhrabgabenfreie Reisemitbringsel,
Beförderungsmittel als Rückwaren (z.B. der Pkw nach einer Urlaubsreise) oder solche, die lediglich vorübergehend in der Europäischen Union verbleiben sollen
arj1 wrote:
Until they decide to prosecute?
I would not trust what people say on the internet 
from now on, I prefer a written and signed letter from high ranked customs officials before flying, it has to be UKBF duty director* or plus (or whatever equivalent in Zoll/Zollamt ranks)
T28 wrote:
Wrong.
Sorry, that discussion is fruitless – what do you want to achieve?
In my opinion the rules are very clear. And there is a court decision that is in line with this opinion.
Obviously it is still your personal freedom to think that both I and the court (and many other people) are wrong and your interpretation of the law is right.
Therefore you are free to take a plane from Switzerland, ly across the border and land at a non customs airfield. Just be prepared that your legal opinion might be challenged by tax authorities and finally in front of a court.
All others I can only give the advise: Use a customs airfield of entry to be on the safe side. I’m not sure T28 will pay the bill if you are charged with import duties if you not use one – and no Flugleiter will pay them either…
There is an important element missing in this discussion. Every civilized country I’m aware of has in its legal system a concept called Proportionality (Verhältnismässigkeit in German) that broadly holds that actions by the state needs to be proportional to committed offense. This is clearly not the case here.
@Malibuflyer what i am trying to achieve is demonstrating you based on evidence from the German Customs not opinion that crossing the EU Customs Border (regardless where) with a means of private transport is assimilated to a rightful temporary importation of an object which is free of charges.
All you have come up with is opinion, which incidentally contradicts what your own Customs say on their official website.
T28 wrote:
demonstrating you based on evidence from the German Customs not opinion that crossing the EU Customs Border (regardless where) with a means of private transport is assimilated to a rightful temporary importation of an object which is free of charges.
Good luck getting that “opinion” in writing, for the simple reason that it’s hard to get in touch with customs on matters of the law, which was probably the reason why the guy end up in this mess in the first place
Malibuflyer wrote:
Therefore you are free to take a plane from Switzerland, ly across the border and land at a non customs airfield. Just be prepared that your legal opinion might be challenged by tax authorities and finally in front of a court.
He can do that in France or UK, with are part of the same CU and implement the same EU law, he may go 10 years to prison or receive a heavy fine but he surely will not be have to pay an automatic import VAT …
@Ibra – I believe if it is published on their official website it can be considered “in writing”.
Just to be clear – the “obligation” to land at either a “customs” or “special” landing site has to do with the merchandise carried. Just because you happen to land elsewhere does not transform your plane into taxable merchandise.
172driver wrote:
Every civilized country I’m aware of has in its legal system a concept called Proportionality (Verhältnismässigkeit in German) that broadly holds that actions by the state needs to be proportional to committed offense.
While I agree we have to understand the other side. From their perspective it is not an offense but a tax issue. And regarding tax there is a lot less tolerance. You drive a few more kilometers per hour and the penalty must be proportional but regarding tax if you miss a date to protest a fiscal descision it is done no matter how injust. The tax office even has got letter boxes which change the bucket at 0 o’clock in the night. Traditionally such massive consequences for a small delays seem to be accepted regarding taxes. Also if you build your company structure in the wrong way you might end up paying millions of taxes and this “penalty” seems to be accepted. You buy a jet as a private person, pay 19% VAT on it, decide to resell it 1 month later because you do not like it and the 19% are gone forever. Does this somehow feel wrong, yes, but that is how tax works. This is what makes this customs case so difficult.
@Sebastian_G I am aware of what you say, and it’s pretty much the case anywhere. The issue here is that the guy did NOT import the airplane ! Seriously – what stops the German tax people from slapping tax on someone who drives a car through Germany and then – shock, horror! – decides to take a scenic route rather than the most direct from country A to B. This case is patently absurd and simply does not meet the Proportionality test.
172driver wrote:
The issue here is that the guy did NOT import the airplane
That is the crucial point I also did not understand until this came up. Whenever you bring a car/plane/boat into the country you import it and pay tax. That is the standard case. Then if you import it through an official entry point for limited time use etc. an exception applies that you do not pay. By not using a proper entry point this pilot gave away his exception and is now subject to the standard case.
Obviously the 99,999% real life experience is you just drive/fly/boat over the border point and use that exception. But that makes it so difficult to fight this case. The final outcome obviously is not satisfactory but from what I read the pilot and his lawyers did not seem to treat this properly. They apparently went into full attack mode in a situation where the legal situation was clear against them. Maybe some reasonable solution could have been found if the lawyers of the pilot would have understood that sooner and instead would have tried to find a friendly solution.
Also I heard from a Swiss guy that German customs do keep records of such cases. This Swiss pilot told me he apparently received a warning letter for a similar case years ago without immediate consequences. So we can not be sure this was in fact not the frist time this pilot came into conflict with customs…
