International Customs Issues in U.S. Aircraft Imports and Exports

Meet our Moderator:

Katie DeLuca, Partner, Harper Meyer:  Katie DeLuca is the chair of the aviation practice group and is a member of the maritime and yacht transaction practice groups. She concentrates her practice on aircraft and vessel transactions, with a primary focus on business and private aviation. She assists her clients with all aspects of their aviation transactions including, without limitation, the acquisition, sale, leasing and registration of new and used aircraft (including fractional share aircraft); related insurance, regulatory, federal and state tax planning issues (including potential  federal tax implications for non-U.S. taxpayers); and privacy considerations. She is routinely involved in complex planning and structuring of private/business ownership and operations of aircraft  to comply with applicable FAA and DOT requirements,  including but limited to compliance with FAR 91.501 and FAR 375.37,  while maximizing tax benefits. Her particular area of expertise is in connection with cross border aircraft transactions, where she regularly advises her clients regarding compliance with U.S export controls and economic sanctions, U.S. export clearance requirements, and customs import requirements. 

Katie is a member of the National Business Aviation Association (NBAA) where she serves on the Tax Committee and the National Aircraft Finance Association (NAFA) where she serves on the regulatory committee. She is also a member of the L2B aviation group, the International Aircraft Dealers Association (IADA), and the International yacht Brokers association (IYBA). She has also served on aircraft industry working groups relating to, among other things,  aircraft exports and tariffs. Katie received her J.D. from the University of Florida and is a member of the Florida Bar.

Meet our Presenters:

Ehsan Monfared, Partner, YYZlaw:  Ehsan’s journey through Canadian Aviation Law has been both comprehensive and distinguished. Even before completing his Juris Doctor at the University of British Columbia, Faculty of Law, Ehsan delved deeper into the complexities of aviation law. Before commencing his studies at the McGill Institute of Air and Space Law as a visiting student, focusing on private international air law and airline business law, his favourite book in law school was the Treatise on Air-aeronautical Law, (Matte, 1974). Prior to attending law school, Ehsan obtained a B.Sc. in Technical Management, summa cum laude, from Embry Riddle Aeronautical University. Ehsan also holds a Diploma of Airline and Flight Operations from the British Columbia Institute of Technology and is also the holder of a Canadian commercial pilot license with a multi-engine IFR rating.

In his professional capacity, Ehsan has become a trusted advisor in Canadian aviation law, guiding both public and private entities within the aviation sector through the complexities of commercial transactions and regulatory frameworks. Ehsan is also extensively involved with business aircraft transactions, and his experience includes the negotiation of agreements pertaining to aircraft purchases and dispositions, aircraft and engine maintenance and overhaul, engine and parts purchase, lease, consignment and sale, and aircraft interiors procurement, where he has represented clients on both the buy-side and the sell-side. Ehsan also currently acts for several Canadian lessors of aircraft, acting as transactional counsel on domestic and international aircraft leasing operations. His representation of clients in negotiations related to aircraft purchases, sales, maintenance, leasing, and interior procurement highlights his adeptness in both the strategic and operational aspects of aviation law in Canada.

Ehsan’s contribution to the commercial air travel sector is noteworthy, with a significant portion of his practice dedicated to assisting clients in navigating the regulatory environment. His role in licensing new foreign air operators with Transport Canada and drafting tariffs and terms for air carriers underlines his comprehensive understanding of the industry’s legal requirements. His negotiation skills have also benefited airline clients in securing advantageous contracts for premium passenger services and forging strategic partnerships in car rental and lodging accommodations.

Carlos Sierra, Managing Partner, Sierra Latam:  With over 30 years of experience, Carlos advises lessors and financiers in transactional practice relating to leasing and financing of aircraft, and the enforcement of the clients’ rights during default, liquidation and insolvency proceedings. Carlos has vast experience in regulatory and aviation law matters acting for numerous international carriers and entities. Carlos is ranked as the only Star Individual in Mexico’s aviation practice by Chambers.

Adrian Parcell-Jones, Tax Director, Martyn Fiddler:  Adrian Parcell-Jones is a director of Martyn Fiddler and a Chartered Tax Advisor. Adrian joined the team in 2014 and spearheaded the tax consultancy division of the business. Having worked for over 20 years in customs, government, leading tax advisory firms and his own business, Adrian has used his combined experience to tailor the services he provides to clients and their yachts and aircraft. Adrian s attention to detail together with his extensive knowledge of VAT rules relating to yachts and aircraft allows him to customise advice to each client s individual circumstances to ensure maximum compliance with all applicable rules. His success has led to Adrian being appointed by his peers as the only non-US member of the NBAA Tax Committee. Similar peer recommendation has led to Adrian holding positions on tax committees in the EU and UK.

Heather Gordon, Legal Director, Martyn Fiddler:  Heather joined the team in 2013 having previously practiced within a leading Isle of Man law firm s aviation practice since 2007. Heather holds graduate and post graduate degrees in law and studied internationally for her MBA. Coming from an aviation family, Heather is devoted to the industry and a passionate advocate for business aviation. Her enthusiasm is translated into her work and as a result she is often asked to speak at conferences and seminars internationally on tax, customs, and corporate aviation matters.

Greta Kemper, Tax Director, Martyn Fiddler:  Greta joined the team in 2016, and has over thirty years’ experience in VAT and Customs starting out as an officer at HMRC, with experience of dealing with Tax authorities as an adviser, and negotiating with the EU Commission on VAT legislation.  With her extensive experience of a broad spectrum of industries, including financial services, Greta brings her practical and technical knowledge of how VAT and Customs issues impact on business to inform the tax team’s advisory work and to help clients achieve the best outcomes.