Section 1: EU27 VAT Paid Yachts
The first issue is to maintain your EU Goods Status. This applies to any vessel of any flag where VAT was paid in the UK. This is how you do it:
- On the 31st of December 2020 (or whenever the transition period ends), any UK VAT Paid yacht will maintain its EU Goods status if it is IN the remaining EU27 Customs Union countries at the date of leaving – currently 31st Dec 2020.
- If the Yacht is in UK waters on that date it will lose EU Vat status, but maintain its status as UK Vat Paid.
- To be certain therefore of maintaining your status, you will need to be in an EU Port or boatyard on the 31st December 2020. It is strongly suggested that you have contemporaneous proof that the vessel was there, such as a marina or boatyard invoice, preferably backed up by a letter confirming your presence.
Section 2: VAT Not Paid in the EU27
If your yacht is not VAT paid, or has lost its EU VAT paid status as a result of being in UK waters, you will now need to get Temporary Import (TI) of your vessel into the EU Customs area. This is normally a simple process in most EU countries, without much paperwork formality. You should keep some document to prove what date you entered.
TI can be for a maximum continuous period of 18 months, upon which time you will need to leave EU waters, and then return and “restart the clock” on the next 18 months.
Greece however is different. You have to formally get a Transit log (TL) which is the record of your Temporary import. You will then need to report to each port you go to on arrival and again on leaving. However this depends on the whims of the local officials.
NOTE: the Greeks require all NON EU flagged vessels to apply for a transit log whether EU VAT Paid or not.
Don’t even begin to understand the logic here! VAT paid vessels will get an unlimited TL.
The CA is working hard to persuade the Greeks that they are the only country to interpret the EU Customs law in this way, and to change to a less bureaucratic system of checking in to the country and out when you leave.
Warnings:
You cannot apply for TI in the EU if you are a resident in any EU Country even if only a temporary resident – this may apply if you use the yacht for more than 6 months per year – this is especially true of Greece.
Do remember the issues of how much time YOU (not the yacht) can spend in the EU under Schengen rules (90 days in 180 days). This though will depend on the outcome of the Brexit Negotiations.
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The latest updates and more detailed information is on the members-only pages of the CA website, which is at www.TheCA.org.UK. You can join on line.
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