The simple answer to my bonus question is that Northern Ireland will be part of the customs territory of the UK (not the EU).
The less straightforward answer is that the Union Customs Code and the VAT Directive will continue to apply to Northern Ireland. 
I am reminded of this graphic which appeared some years ago in the Daily Telegraph:
AIUI it is a maximum of 90 days in every period of 180 days. So let’s say you go to Greece for a week in January, Italy for a week in February and Spain for the whole of March you have still got a further 56 days you can spend in Europe before the end of June. The you have another 90 days allowance from June to December.
How many non residents are going to be doing that for vacations?
A lot of tourists spend months on end touring around, I know for example an Australian couple that one year spent 6 months continuously living in (many!) European hotels, touring around on their motorcycle for the European summer. They joined our group for a while and then headed off again on their own.
I believe for the EU its 90 days in any 180 day period.
Jacko wrote:
For “EU” above, should we actually write “the Customs territory of the EU”?Bonus question: does that include Northern Ireland?
Yes, that’s what we should say instead of “EU”. And unclear what that means for Northern Ireland as legislation involving Northern Ireland has not yet been published. In fact, it would be interesting what the status of a good remaining in Northern Ireland would be with respect to the UK and EU treatment.
Silvaire wrote:
A lot of tourists spend months on end touring around, I know for example an Australian couple that one year spent 6 months continuously living in (many!) European hotels, touring around on their motorcycle for the European summer. They joined our group for a while and then headed off again on their own.I believe for the EU its 90 days in any 180 day period.
That is independent from customs/tax status…you are referring to immigration rules here.
For customs temporary admission for aircraft, the period is six months:
That’s a hilarious organisational diagram
How many non residents are going to be doing that for vacations?
Ones who are either too young to have any money, or too old to be able to walk 
That is independent from customs/tax status…you are referring to immigration rules here.
What is the “temporary import” set of rules? IIRC 90 days max is the worst-case. EDIT: just seen your post about 6 months, but I think it is less if there is an EU passport holder aboard – here. Are you sure there isn’t another overriding regulation somewhere? It may well be 6 months for a post-brexit UK passport holder.
wbardorf wrote:
That is independent from customs/tax status…you are referring to immigration rules here.
We bring our own transport, too expensive to rent and not allowed to buy locally, and don’t import it per customs/tax rules. Mine is at approximately 270 months in the EU, which is more than 6.
Understood that the 90 day in any 180 day issue is for people, not motorcycles
And unclear what that means for Northern Ireland as legislation involving Northern Ireland has not yet been published.
Well, the draft decision of the WA Joint Committee has been published here. Local copy
From which it is obvious that there will be no duty on light aircraft “moved” from GB to NI, or “exported” from NI to the Union.
The situation as regards VAT is less clear, but I can’t see at which point a light aircraft exported from GB to the Union (or vice versa) via NI would attract VAT.
Taking my D140 as an example, nobody is going to charge me VAT if I fly it to NI and dump it there. Once it’s in NI, nobody is going to charge VAT if it goes to live in the Republic, as that would involve recognition of a non-existent “border”.
The same goes for almost any other goods moving from GB to Ireland. All they need is a movement “authorisation” issued willy-nilly by the UK and a bit of good old Irish record-keeping. Anyone who sticks his nose where it’s not wanted into those records will, at best, leave Northern Ireland in a hurry. That’s just how it is.
Businesses at all levels of legality in Britain and Ulster are set to prosper mightily from the gaping hole in the Union’s customs border which Michael Gove and Commission Vice-President Maroš Šefčovič have created. They’re surely not idiots, so I guess that’s precisely what they want.
Hi guys!
I have a question for you: I am interested in a PA28 currently sold in UK at an interesting price.
I am an Italian citizen and let’s assume I would like to buy it.
If I will buy this plane and base it in Italy (and probably change it’s reg in “I” or “9H” or “D”), do I will need to pay the VAT on the paid price in UK?
Thanks,
Marco
Hi Marco, unless there is a “VAT deal” (really highly unlikely) my understanding yes VAT has to be paid for EU free circulation on G-reg aircraft even if it has a U.K. C88 (and also U.K. VAT in reserve) but I would think it’s something to be split between buyer & seller when adjusting the price?
If it was parked (G-reg but just parked) in EU by Dec31 it should have VAT EU status, if it is back to U.K. in next months it should also retain VAT U.K. status, worth checking if this is the case?
Also worth checking if Italy can issue “VAT proof equivalent” on basis of U.K. one even past Dec31, who knows?
https://www.rya.org.uk/knowledge-advice/current-affairs/Pages/brexit-what-happens-next.aspx
