If he is a Swiss resident, buys the plane and brings it into Switzerland, then yes, he is supposed to declare it to customs upon the first landing. Even if he leaves to Kathmandu the next day.
Replace “plane” with “watch” or “notebook” and it doesn’t sound so outrageous, if customs laws are to have any value.
Notwithstanding, customs itself is a pretty archaic principle, but if everyone wants to enforce it, then to be fair it has to be applied consistently.
I get that, but doesn’t that mean that anybody (regardless of residency) imports something into the EU, import duty and/or VAT is payable?
That’s unless you get a temporary exemption, which is what ferry pilots get AFAIK when transiting through Europe.
Peter wrote:
Are you saying that I (UK passport holder, and forget brexit for now) buy an N-reg plane in the US, fly it to the UK, and immediately get busted for import VAT?
The laws with this regard has to do with “residence” (could be passport that one holds) and “goods” (could be the aircraft that one flies)
I guess the same applies even within the US, if you buy an N-reg in California and you live in New York, you may have to pay “sate import” taxes as you land in NYC (actually they distinguish between use taxes & sale taxes for vehicles) but the understanding that you plan to base it in NYC, I don’t think just touching the tarmac counts 
I think you get the hit if we are talking 0/ about goods, 1/ you are resident inside, 2/ you buy outside and 3/ then you base inside
I would like to see the reference for this regulation, including the specific definition of the owner’s residence or citizenship.
It has a potentially huge impact on pilots from anywhere outside the EU, landing in the EU – should the particular EU country decide to enforce this.
EDIT: just heard from a ferry pilot: You can keep an aircraft in the EU on a (genuine) temp import, Form T1, for six months.
Peter wrote:
including the specific definition of the owner’s residence
Usually the one associated with the credit card in his wallet 
Section 2.35 & 2.6 tells you something about flying direct US-UK and to other EU after
https://www.gov.uk/government/publications/notice-3001-special-procedures-for-the-union-customs-code/annex-c
“When you arrive in the UK without making a customs declaration this will be treated as: a declaration that you and the aircraft you are importing are eligible for relief & an application for TA authorisation”…I guess arriving direct to other places is not that simple and has to be arranged before hand?
My understanding and confirmed by two separate ramp checks (Biarittz 2011, Lelystad 2015) of “Not in Free Circulation/ TA authorisation” is that providing the aircraft is registered outside of the EU and the owner/operator is “not established in the EU” then I as a non EU resident UK passport holder can operate my Thai registered aircraft for a maximum of 6 months in the EU without having to import the aircraft.
Prior to 2010 one had to pro-actively request this status by booking yourself/aircraft in and out of the Eurozone , but after then, no pre application is required and reference to the aircraft logbooks to determine its non Eu movements is acceptable.
The Biarittz ramp check in particular was a very through test of the above, and I have based my European trips on this understanding which seems a very reasonable arrangement.
Cheers – E
I have had a long chat with a ferry and bizjet pilot who has been around this block many times. When I get a bit of time I will try to distill it into something useful.
Non free circulation does allow 6 months free movement for non EU registered aircraft.
Interestingly it appears that the operator being “not established in the EU” is a stronger qualifier for free circulation (upon a visit into the EU) than the citizenship or tax residence of the owner.
The residence of the owner is irrelevant, though in most light GA cases he will be the operator too.
This document local copy gives a good summary of the qualifying conditions.
For the case of a UK based owner, post-brexit and assuming no treaty with the EU on this topic, it should be fine because both the owner and the operator will be non EU resident.
Moreover the owner (UK passport holder) will not have EU citizenship anyway. This is quite interesting since I can apply for a Czech passport, which funnily enough might not have been such a good idea in certain other circumstances.
I think some or all of the recently publicised busts of pilots landing in certain places were either not in accordance with the law (but the pilot didn’t have the money or the expertise to defend it) or there was more to it.
Peter wrote:
which funnily enough might not have been such a good idea in certain other circumstances
Do those relate to Czech specifically, or having an EU passport when you have a UK one? Just asking out of genuine curiosity, as I’ve never heard of and issue with the latter (I hold FR and PT other than UK)
I think having the country passport may put you in import case in the eyes of a customs officer but it is always easy to prove your residence (e.g. try your gym membership card)
I come across this for boats, an interesting read boats vs aircrafts:
http://www.dohle-yachts.com/wp-content/uploads/2015/12/Temporary-Importation-into-EU.pdf local copy
