Can a permanent import for free circulation still be accomplished on a U.S. registered aircraft? The answer, as usual, is “it depends.”  One alternative involves  an import into Denmark.  Other alternatives involve establishing a connection with a tax-neutral jurisdiction such as the Isle of Man.  It is much more difficult, however, to plan for the import after the aircraft is acquired into its U.S. tax-focused structure, since many of the requirements of the import involve interrelationships with the jurisdiction. So, as always, plan ahead if you think that the aircraft will be spending time in the EU or the UK.  We have had the opportunity to assist clients with coordination of these imports, including being in attendance with the aircraft overseas for the import, and look forward to being of service.  We will be in attendance at the ICM Aviation Conference on the Isle of Man in June and look forward to seeing you there.