Operators and owners arriving at Wichita in the United States or in Brazil to collect their Mustang or Phenom face a problem. "They suddenly realise that they have no raft or immersion suits for their journey across the North Atlantic to their European destination," says Andrew Bruce, director of Far North Aviation Ltd based in Wick airport, Caithness, Scotland.

Many decided to rent Far North Aviation equipment at Goose Bay returning it at Wick en route to their European base. But Bruce, who says such business is increasing, also advises VLJ operators to carefully check the UK tax formalities.

Far North Aviation is approved by Customs and Immigration to issue a Transit Declaration (T1) to cover the sector from UK to a nominated country of import or next transit location in the European Union which releases the aircraft from any tax liabilities in the UK.

Bruce says: "Here at Wick we are a genuine one-stop-shop providing handling, fuelling and flight planning as well as Customs and Excise. The typical turnaround time for say a Citation en route from US to Europe is 25 minutes."

Carol Dicker of Customs and International based in Southend says the company has been receiving a number of enquiries concerning the obligation to make a customs declaration in respect of non-EU civil aircraft which land for refuelling in the UK. This is as their first point of entry into the EU prior to landing in another EU member state for either importation into the EU or further refuelling before re-exiting the EU. "In view of these enquiries we consulted HM Revenue & Customs Solicitor's Office to confirm the correct legal requirements.

"These enquiries confirmed that such aircraft need to be brought under customs control in the UK. If the aircraft is not being entered for importation into the UK, ie to free circulation, Temporary Importation or to another Customs procedure or Customs-approved treatment or use in the UK, it may refuel for a limited period of time without making an import entry into the UK. However, if this is the case, a Community Transit (CT) declaration is required to suspend the payment of import duties and other charges (eg VAT) until the aircraft arrives at the final office of destination in the EU."

But the CT procedure is not required where aircraft are used as the means of transport to carry goods and/or passengers.