Federal Department of Finance FDF Federal Customs Administration FCA

Importation of an aircraft with operating staff; questionnaire

Enclosure with import customs declaration no. dated from the customs office

Technical specifications	Registration
Aircraft manufacturer	Aircraft type
Aircraft for transporting	Passengers Freight	Series no.

This questionnaire is to be completed for aircraft that are made available (Art. 6 of the VAT Ordinance)

with operating staff1

for transport purposes (goods or people)

Service provider	Service recipient A	Provision of an aircraft + operating staff1	for transport purposes B

Please answer the following questions:

Is the aircraft being imported by the service provider or recipient (see diagram)? Service provider Recipient of the service

The service provider is an airline that operates commercially and primarily flies internationally (airline in accordance with Art. 23 para. 2 no. 8 of the VAT Act). Yes No

Aircraft owner and holder The service provider is the owner of the aircraft. Yes No If you answered "No", please answer question 3b. If you answered "Yes", please sign the questionnaire on page 2. The service provider took over the aircraft under aircraft management. Yes No If you answered "No", please answer question 3c. If you answered "Yes", continue to question 4. The service provider chartered the aircraft without operating staff1. Yes No If you answered "No", please answer question 3d. If you answered "Yes", please sign the questionnaire on page 2. The service provider chartered the aircraft with operating staff1. Yes No If you answered "No", please answer question 3e. If you answered "Yes", continue to question 4. Which other circumstances prevail?

Circumstances if the answer to question 3b or 3d was "Yes" Service provider/ Service recipient Service recipient Service provider Aircraft management or provision of an aircraft + operating staff1 for transport purposes Aircraft management or provision of an aircraft + operating staff1 for transport purposes B A X Who is the owner of the aircraft, or who chartered it without operating staff1? Is the owner or service provider who chartered the aircraft without operating staff1 an airline that operates commercially and primarily flies internationally (airline in accordance with Art. 23 para. 2 no. 8 of the VAT Act)? Yes No Comments:

If tax-free importation of the aircraft is requested in the customs declaration based on Article 53 para 1 letter e of the VAT Act, the customs office must be provided with proof that all of the necessary prerequisites are fulfilled.

Place and date	Person subject to the declaration obligation	For the customs office
,

Operating staff shall be taken to mean persons who are in possession of the legal authorisation to fly the aircraft and have an employment or contractual relationship with the aircraft consignor.

Value Added Tax Ordinance of 27 November 2009 (SR 641.201)

Federal Act of 12 June 2009 on Value Added Tax (SR 641.20)