I don’t have full details for the case (does pilot reside in Germany? has he sold/import a Swiss reg in Germany before?) but it can’t be that simple: landing at non-customs = import = pay TVA, irrespective of circumenstances?
More or less it is. Wish you guys could all read the verdict, linked way above. Too difficult to translate properly. But essentially, the court confirmed that it doesn‘t matter what the intentions of pilot (likely) were. He unlawfully flew into a a non-customs aerodrome. Full stop.
Thats said, the speculation by some here on emergency scenarios is ridiculous, and unfounded. There has never been a case where a pilot has been busted by German customs for such diversion. If that were the case that WOULD be a problem, safetywise. But the subject case is not such case.
The way I see this, the German Customs concession that they won’t hit you if you do a diversion (or a mayday, presumably) is entirely discretionary. Is there a rule underpinning it?
These huge busts are rare so we have almost no data to work on.
If I had a car crash and in the wreckage the police find information that I have been evading tax, the Revenue is not going to let me off because I had a car crash. Even if I died in that car crash they will go after the tax.
It is a bit like this debate. I did a fuel diversion (due to lots of headwind; more than forecast) to a French airport, breaching their 24hrs PNR for Immigration. They could certainly have busted us. A phone call was made (in French) to the police and they said they were not interested.
IMHO, if you are not an EU resident, you have to plan possible emergency fuel stops at airports with Immigration/Customs as appropriate, and this case shows that in Germany this is an extra good idea. UK pilots in particular, post-brexit, will be facing a very likely “shift in focus” and will need to plan any emergency stops appropriately.
boscomantico wrote:
There has never been a case where a pilot has been busted by German customs for such diversion. If that were the case that WOULD be a problem, safetywise.
If what they do is check the landing lists, how would they know that it’s an emergency or precautionary landing? If I read the verdict correctly, there is nothing there which sais that this would absolve you. At the very least, you would have to wait next to the airplane until summoned customs arrive.
IMHO that btw would likely have resolved the situation there as well, if they had called both police and customs. Also a very good thing to remember.
Peter wrote:
IMHO, if you are not an EU resident, you have to plan possible emergency fuel stops at airports with Immigration/Customs as appropriate, and this case shows that in Germany this is an extra good idea.
Yes or even start going around Germany if at all possible.
Peter wrote:
The way I see this, the German Customs concession that they won’t hit you if you do a diversion (or a mayday, presumably) is entirely discretionary.
That is what I think as well.
Peter wrote:
The way I see this, the German Customs concession that they won’t hit you if you do a diversion (or a mayday, presumably) is entirely discretionary. Is there a rule underpinning it?
German ZollV §2.(2) says that if an outgoing plane has taken off at a customs airport and landed at a non-customs airport due to an unforeseeable event or force majeure, it may take off again and continue on its way out of the EU customs area only if its cargo is unchanged.
Article 137 of the EU Customs Code says:
1. Where, by reason of unforeseeable circumstances or force majeure, the obligation laid down in Article 135(1) cannot be complied with, the person bound by that obligation or any other person acting on that person’s behalf shall inform the customs authorities of the situation without delay. Where the unforeseeable circumstances or force majeure do not result in total loss of the goods, the customs authorities shall also be informed of their precise location.
Interesting; well found.
I hope that a diversion for fuel is an “unforeseeable event” because it certainly isn’t “force majeure” 
The bottom line is that if they disagree, you haven’t got a leg to stand on because no lawyer will take it on, and 25k is way too small an amount to be worth suing another government for.
For the purpose of this German law, is a Customs airport still a Customs airport if you haven’t complied with the PNR/PPR?
What’s the rule for airplanes travelling in a trailer across the border? Let’s say, a Swiss citizen and resident brings his glider plane to Germany in a trailer temporarily (i.e., to fly there a few days). Would he have to declare it and perhaps pay a “security deposit”?
This thought is not far-fetched, from my own recent experience: I personally delivered two mechanical flight instruments to the German manufacturer for overhaul. When I brought them back to Switzerland, I dutifully visited German, then Swiss customs, to obtain the obligatory export stamp and pay the Swiss VAT. However, the German customs officer was not in a very humorous mood, and essentially ripped me a new one. It turns out that when bringing the instruments to Germany, I should have declared them and paid a ~20% “security deposit” (cash or credit card) of their estimated value of the instruments, refundable upon re-export into Switzerland.
Peter wrote:
For the purpose of this German law, is a Customs airport still a Customs airport if you haven’t complied with the PNR/PPR?Airfields with customs on PNR or PPR basis, aren’t official customs airfields at all. They just have a special status, but they are officially national airfields only. If you want real customs airports (German: Zollflugplätze) you need to watch this list of international airports.
Zorg wrote:
What’s the rule for airplanes travelling in a trailer across the border? Let’s say, a Swiss citizen and resident brings his glider plane to Germany in a trailer temporarily (i.e., to fly there a few days). Would he have to declare it and perhaps pay a “security deposit”?
For cases like this there’s the ATA Carnet.
Frans – is that URL a permanent one? I have added it to my aviation page. We should also add it to the articles page on the forum.
Good for the case of a trailer, but not usable for repair goods:
The goods must be reexported in the same state. They must not undergo any change during their stay in the country of temporary importation, except normal depreciation due to the use made of them.
Goods covered by the ATA Carnet
ATA Carnets cover the usual and unusual: computers, repair tools, photographic and film equipment, musical instruments, industrial machinery, vehicles, jewellery, clothing, medical appliances, aircraft, race horses, art work, prehistoric relics, ballet costumes and rock group sound systems. ATA Carnets do not cover perishable or consumable items, or goods for processing or repair.36
