This thread seems relevant:
https://www.euroga.org/forums/aircraft/14787-u-k-customs-agent-recommendations
Thanks very much – and finally – do you know how do i actually close the transaction if its a private seller (through his VAT registered company). I’m thinking contract/exchange of money etc
the existing trust its held in that they can simply change the trustor (without having to setup a new trust)
OK if that is how they do it. Yes the trustee will not change.
How would i report/register it with the CAA?
Not their business at all unless G-reg.
How do i report it to HMRC?
No idea – google 
and is there a time period i need to do this?
Last I heard it was some months. They will tell you. You will also get a 100% solid proof of import VAT paid, which is a good thing.
Over the decades, countless planes were imported without any declaration 
Then HMRC did some amnesty in the 1980s. This remains a big sleeping dog in GA.
FWIW i will be keeping it on the N reg (no change of registry required)
Thank you Peter.
How would i report/register it with the CAA? How do i report it to HMRC? and is there a time period i need to do this?
Re the trust, i was told by the existing trust its held in that they can simply change the trustor (without having to setup a new trust) – is that a bit dodgy?
@Rami1988 post moved to existing thread.
You need to pay UK import VAT on the market value. How you arrive at the market value which HMRC accept, I don’t know; the starting point would be what you paid for it
A new trust needs to be done if the owner changes. SAC do that routinely – 450 quid a year.
If the seller is an EU VAT registered individual or corporate body, he should not add German VAT.
The reg is not relevant.
The rest of this thread is about changing the registry of the aircraft – much more complicated, potentially. You are talking about a physical move EU to UK. Also check the general VAT thread.
Does anyone know what I need to do in order to import an N reg from Germany into the UK? I’m thinking paperwork/taxes/etc in both EU and UK. Assuming the US side of things (mainly the trust) is all sorted.
Thank you
The aircraft is in limbo so cannot fly, but that is the same for any which has had the Export CofA Look up the Graham Hill Aztec crash … although to be fair I am not sure that detail was ever actually confirmed.
On any registry transfer (other than the Socata exception I linked above) you have this exact situation, so this is nothing special. I know someone who got it on a D to G (believing it would be “just a bit of paperwork” which everybody has been claiming on forums since for ever) and … got grounded because the UK CAA refused some STC which was incorrectly applied.
I’m not sure this was ever resolved.
That was because the owner didn’t want to / wasn’t able to find the cash (known as “State of Registry inspector willing to travel” ) to resolve it. When going to N this is what a DAR is, for a few k. There was a famous case of a G stuck in Australia (Annual ran out) where the UK CAA wanted a big fee plus two 1st class airline tickets (£5k x 2?) to sort it out, many years ago.
But none of this is relevant to the non-detailed IAOPA claim, except perhaps the import VAT (which is obvious) and the Export CofA (which is obvious to anybody doing a reg transfer).
Airborne_Again wrote:
Couldn’t the aircraft be re-registered in Australia, and then get an export CofA?
No because it was not registered anywhere and didn’t have an export CofA, so the Australians wouldn’t take it back.
As I said, purely a bureaucratic problem. The aircraft was physically in absolutely fine and airworthy shape.
