Suspended Tax Regimes

Aircraft originating from non-UK operators can be ferry flown into ecube St Athan - UK and imported under a suspended tax regime known as Customs Warehouse. Customs Warehouse is an authorisation from the government tax authority, allowing suspension of VAT and duty for non-UK goods for an unlimited amount of time.

Benefit from CAT 1 ILS, supporting aircraft landing in adverse weather.jpg

Deferred Tax Liabilities

The deferred tax liabilities can be discharged during the throughput period in one of four ways, by a customs declaration which:

  1. Declares the assets to ‘Home Use’ (UK free circulation) by payment of the VAT and duty.
  2. Transfers the assets from our customs authorisation to another party which also holds an appropriate customs authorisation.
    • We can transfer from IPR or Customs Warehouse to similar regimes held by another company.
  3. Re-exports the assets to a location outside of the UK.
    • The export instruction must be directly from ecube


Customers have utilised ecube's customs warehouse service to transact the sale of assets at ecube St Athan - UK facility to avoid otherwise applicable sales VAT.

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