# Private Aircraft Navigator

> Interactive private-aircraft map: compare import jurisdictions and registries, temporary admission, Part-NCC, charter, AOC and finance.

Canonical: https://wiki.private.law/en/aircraft-navigator
Language alternate: https://wiki.private.law/aircraft-navigator
Topic hub: https://wiki.private.law/en/aircraft-yachts

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Set the users, main base, commercial model, financing and aircraft class. The navigator builds an import, registry, operation, risk and next-step map.

## Questions the global /ask protocol understands

The global /ask and MCP protocols use this map together with the cluster articles. This is not a separate question button: ask through any connected Wiki interface and include the facts of your case.

## Decision rules

### Aircraft ownership framework

Condition: Aircraft

Identify the real users and operational control first, then align import, registry, operator and owner-user agreements.

- M-, 2-REG and T7- are common private options; VP-C and an N-trust require a separate eligibility and control review.
- For European operations, identify the Part-NCC operator and its principal place of business.
- Before acquisition, check maintenance history, export restrictions, liens and Eurocontrol debt.
- Grey-area schemes near this case: A flight-department company carrying its owner for consideration can turn private operations into illegal charter.
- Grey-area schemes near this case: Personal flights on a corporate aircraft without benefit-in-kind accounting create a separate tax risk.

### EU-resident user

Condition: Aircraft · Any EU-resident users?: Yes

Temporary admission is generally unavailable for regular use by an EU resident: the baseline is full import or a genuine documented commercial model.

- Compare Malta (18%), the Netherlands (21%) and Ireland (23%); the lowest rate does not replace a real link to the import jurisdiction.
- A lease must reflect real use and arm's-length payments.
- For private EU operations, document Part-NCC and the taxation of personal flights.
- Grey-area schemes near this case: A zero-VAT structure without real commercial activity and effective use can lead to VAT assessment, penalties and detention.

### Non-EU users

Condition: Aircraft · Any EU-resident users?: No

Temporary admission may run in cycles of up to six months if the owner and actual users satisfy the regime.

- Exit closes that customs cycle; a qualifying re-entry starts a new period.
- VP-C, an N-trust and M- may fit, but their owner, beneficiary and control tests differ.
- One regular EU-resident user can undermine temporary admission.
- Grey-area schemes near this case: A nominal non-resident owner does not preserve the regime when an EU resident actually controls the aircraft.

### Systematic aircraft charter

Condition: Aircraft · Commercial use: Systematic charter

Regular charter needs genuine commercial operations: AOC, operational control, commercial import and effective-use accounting.

- A practical route is a 9H- registration and an AOC operator; registration alone is insufficient.
- Import-VAT recovery depends on real taxable activity, arm's-length contracts and private-use accounting.
- Owner slots, revenue flights, crew and maintenance need one consistent operating model.
- Grey-area schemes near this case: Using someone else's AOC without transferring operational control creates illegal commercial-carriage risk.

### Occasional cost reimbursement

Condition: Aircraft · Commercial use: Occasional

Aviation has no direct YET equivalent: repeated reimbursement can become commercial carriage.

- A dry lease works only if the lessee genuinely takes operational control, crew responsibility and operating risk.
- Cost sharing must not become disguised carriage for reward.
- Grey-area schemes near this case: Owner release with the owner's crew and a fixed payment often looks like charter without an AOC.

### Aircraft bank finance or lease

Condition: Aircraft · Financing: Bank / lease

A lender focuses on the Cape Town Convention, IDERA, a liquid registry and clean title.

- A typical lender shortlist includes VP-C, 9H- and M-, subject to the lender, owner and operator.
- Verify the international interest, IDERA and deregistration/export package.
- Clear liens, engine interests and Eurocontrol debt separately.
- Grey-area schemes near this case: A discounted acquisition from a sanctioned or opaque seller can make the aircraft unfinanceable and block export.

### United Kingdom base

Condition: Aircraft · Main base: United Kingdom

Post-Brexit, the UK is a separate customs territory with 20% import VAT; model EU and UK routes separately.

- A UK import does not make the aircraft EU VAT-paid and vice versa.

### Swiss base

Condition: Aircraft · Main base: Switzerland

Swiss import VAT is 8.1%, but EU flights still need a separate temporary-admission and user-status analysis.

- Swiss import is not EU import.

### UAE aircraft base

Condition: Aircraft · Main base: UAE

A6 registration requires a local nexus; international structures also compare T7-, VP-C and M-.

- The base, operator licence and registration must align.
- For EU flights, pre-determine the admission basis and every user's status.

## Jurisdiction comparison

### Aircraft import and main base

| Jurisdiction | Import VAT | What to compare |
| --- | --- | --- |
| Malta | 18% | Full EU import; real link between import, structure and use |
| Netherlands | 21% | Full EU import; practice and place of actual use |
| Ireland | 23% | Full EU import; operator and leasing model |
| United Kingdom | 20% | Separate customs territory; no EU VAT-paid status |
| Switzerland | 8.1% | Not an EU import; temporary admission into the EU is separate |
| UAE | Model-specific | A6 needs local nexus; EU and UK admissions are separate |

### Aircraft registries

| Registry | Common context | Key check |
| --- | --- | --- |
| 9H- · Malta | Commercial operations and AOC; also finance | Genuine operator, AOC and effective use |
| M- · Isle of Man | Private ownership, international structure | Owner eligibility and operating base |
| 2-REG · Guernsey | Private corporate aircraft | Eligibility and operator agreement |
| T7- · San Marino | Private international operations | Operator and base permissions |
| VP-C · Cayman | Private ownership and bank finance | Title, mortgage and resident user |
| N- · US owner trust | US registry with foreign beneficiary | Owner trust and actual control |
| A6- · UAE | UAE base and operator | Local nexus and operator licence |

## Control scenarios

### jet-eu

Asset: Aircraft · Any EU-resident users?: Yes · Main base: EU · Commercial use: No charter · Financing: Own funds
- Aircraft ownership framework: Identify the real users and operational control first, then align import, registry, operator and owner-user agreements.
- EU-resident user: Temporary admission is generally unavailable for regular use by an EU resident: the baseline is full import or a genuine documented commercial model.

### jet-bank

Asset: Aircraft · Any EU-resident users?: No · Main base: UAE · Commercial use: No charter · Financing: Bank / lease
- Aircraft ownership framework: Identify the real users and operational control first, then align import, registry, operator and owner-user agreements.
- Non-EU users: Temporary admission may run in cycles of up to six months if the owner and actual users satisfy the regime.
- Aircraft bank finance or lease: A lender focuses on the Cape Town Convention, IDERA, a liquid registry and clean title.
- UAE aircraft base: A6 registration requires a local nexus; international structures also compare T7-, VP-C and M-.

## Related guides

- [Aircraft & yachts: cluster map](https://wiki.private.law/en/aircraft-yachts)
- [Private aircraft: ownership, import and operation](https://wiki.private.law/en/private-jet)
- [Separate yacht navigator](https://wiki.private.law/en/yacht-navigator)

## FAQ

### Does the navigator replace a legal opinion?

No. It identifies decision points and checks. The final structure depends on the users, routes, agreements, operator, lender and rules in force on the transaction date.

### Can I compare countries in the result?

Yes. The case map shows applicable import jurisdictions, registries, flags and charter countries side by side, with the selected base highlighted.

### How is the navigator connected to /ask and MCP?

Its rules, comparison tables and control scenarios are published into the common Wiki machine index. Global /ask and MCP can answer from them with the canonical articles, without a separate question form on this page.

### Why does the actual user matter more than the owner company?

Customs, tax authorities, regulators and lenders look at actual use and control. A nominal non-resident company does not cure a model where a resident of another country controls the asset.

_This is a first-pass routing aid, not legal or tax advice. Rules, rates and the operating model must be verified as of the implementation date._