Aviation Finance and Leasing 2025

RWANDA Law and Practice Contributed by: Jean Pierre Kesteloot and Penina Ngabire, Liedekerke Great Lakes

Estimated Period for Completion Once the required documentation has been submit - ted, the RCAA should issue its decision within a few weeks. Consequence of the Registration Registration establishes the priority of interest in the aircraft or engine. Prior Authorisation From Government Entities All lease assignment or novation agreements must be submitted to the FSS for approval. This approval is a prerequisite to the execution and delivery of an aircraft in Rwanda. 2.7.5 Taxes/Duties Payable on Assignment/ Novation Provided that the operation does not entail any trans - fer of ownership, there are no taxes or duties payable in respect of the assignment or novation agreement, or as a consequence of an original or copy of it being brought into Rwanda physically or electronically. 2.7.6 Recognition of Transfer of Ownership Interests Assuming that the ownership interest of the entity owning an aircraft is transferred with the legal title to the asset remaining with that entity, the transfer will not be effectively recognised as a transfer of owner - ship of the aircraft itself. Therefore, it is not required to notify the RCAA. 2.8 Aircraft Deregistration and Export 2.8.1 Deregistering Aircraft in This Jurisdiction The RCAA can deregister an aircraft in the following circumstances. • Upon application by the registered owner (or the lessor) for purposes of registering the aircraft in another state or for any other purpose. • Upon the destruction of the aircraft or its perma - nent withdrawal from use. To achieve this registration, the registered owner or lessor is required to: • return the certificate of aircraft registration to the RCAA;

• settle any liens or encumbrances attached to the aircraft; and • remove all nationality and registration marks assigned to the aircraft. The RCAA may refuse to deregister the aircraft if the deregistration is inexpedient or not in the public inter - est. 2.8.2 Lessee’s/Operator’s Consent The aircraft owner, mortgagee or lessor can in prin - ciple apply for deregistration without the lessee’s or operator’s consent. 2.8.3 Required Documentation To deregister an aircraft, the registered owner or lessor is required to: • return the certificate of aircraft registration to the RCAA; • settle any liens or encumbrances attached to the aircraft; and • remove all nationality and registration marks assigned to the aircraft. 2.8.4 Duration of Deregistration Process Relevant regulations do not provide a specific time - The authority does not give any advance assurance as to the prompt deregistration of the aircraft. Dereg - istration must be carried out in line with the relevant procedures specified by regulations. 2.8.6 Costs, Fees and Taxes Relating to Deregistration As a general rule, deregistration fees apply only to the deregistration of unmanned aircraft systems (UAS). In the authors’ experience, no fees are charged for the deregistration of an aircraft. 2.8.7 Deregistration Power of Attorney A deregistration power of attorney will be recognised by the RCAA. This power of attorney must: (i) identify the person authorised to make the application; (ii) be in English; and (iii) be certified. frame for the deregistration process. 2.8.5 Aviation Authority’s Assurances

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