Cruisers Forum

Join CruisersForum Today

Thread Tools Search this Thread Rate Thread Display Modes
Old 20-01-2019, 16:44   #16
Registered User

Join Date: Mar 2008
Location: where my little boat is ;-) now Philippines
Boat: Catamaran Schionning Wilderness 1320, built myself
Posts: 238
Re: Boat Registration and future VAT

I needed an engine certificate for registration - bcs of pollution. Yanmar was so kind to provide it. The CE - problem starts once you bring it into EU. This makes sense, vehicles and other goods should comply with EU regulations not only when you sell them in how many years. But there is a loop hole to CE I used: for a homebuild oneoff no need for a CE, at least this was before 2000 ;-) saved some money

blubaju is offline   Reply With Quote
Old 29-01-2019, 17:54   #17
Registered User

Join Date: Dec 2015
Posts: 39
Re: Boat Registration and future VAT

Originally Posted by duncan_ellison View Post
Hello Skylarks,

Firstly, do not confuse YOUR residency/citizenship with the flag state of the vessel. The two are separate things. The red ensign has little, if anything, to do with your liability to VAT and import duty when bringing a vessel into the EU.

Of course all this may change in a few months time if / when the UK leaves the EU and / or the Customs Union, but for now, the rules on this are basically EU rules and therefore the same regardless of which EU country you bring your boat to.

Put simply, ANY vessel coming into the EU is liable for VAT and Duty. However .... if you are not considered an EU resident, you can apply for 'Temporary Import Relief' which normally lasts 2 years, but after that you have to leave the EU or pay the VAT.

Your problem is going to be establishing that for these purposes you are non-resident as the rules for that as far as HMRC are concerned are complex.

One potential relief open to you is if you move your PERMANENT place of residence from somewhere outside the EU to the UK. In these specific circumstances, you are allowed to import 'personal possessions' (furniture / household items / clothes etc) into the UK free of VAT and duty. What's not well known is that can extend to include a boat (the size / value isn't specified) PROVIDED you can prove that it was part of your personal household possessions at the time of the move. The only gotcha here is that HMRC can make a determination when you actually arrive with your yacht, that you don't fulfil the narrow criteria for this and you get immediately stung for the VAT.

I'm making an assumption here that you would be, indeed, moving a household to the UK, but if that's the case, you will need to fill in a form declaring your possessions. The best way to avoid surprises would be to declare the yacht at this time and allow HMRC to say if they provisionally accept it.

Also note that DUTY (2%) is payable only if your vessel has an LOA of less than 12m, after that it's considered 'sea going' and no duty is (currently) payable.

The duty / VAT may not be your only problem. If we stay in the EU / Customs Union or if (quite likely) we simply adopt EU rules on these things, you will have to prove that the vessel conforms to the Recreational Craft Directive when you import it.

Note that the standard has changed recently and it must conform the the LATEST version of the RCD.

Note also that you just saying that it conforms isn't enough, the vessel MUST have a manufacturers plate stating compliance AND you must also have a 'Certificate of Conformity' specifically relating your your vessel from the manufacturer, otherwise you will have a long and rocky road importing it at all.

Since you are still having the vessel built, I suggest that you check with the builders that they are building it to Directive 2013/53/EU standards and that they are going to provide you with a CoC.

Hello Sir, I am Canadian buying a boat in Malta a 33 Nauticat. Registered now in u.k. by owner from u.k. Where should i register her? Malta where it is? Canada. I dont want to have to move the first 6-7 months till i get sailing courses done and some experience to sail alone if i have to. Thanks,Stephen.

mrmagoo777 is offline   Reply With Quote

boat, registration

Thread Tools Search this Thread
Search this Thread:

Advanced Search
Display Modes Rate This Thread
Rate This Thread:

Posting Rules
You may not post new threads
You may not post replies
You may not post attachments
You may not edit your posts

BB code is On
Smilies are On
[IMG] code is On
HTML code is Off
Trackbacks are Off
Pingbacks are Off
Refbacks are Off

Similar Threads
Thread Thread Starter Forum Replies Last Post
VAT, foreign purchase and registration l2ustyl3ullet Dollars & Cents 37 15-06-2018 02:38
Ex-Charter boat EU-VAT & Registration export/import question. CatNewBee Dollars & Cents 1 24-09-2017 09:31
Non-EU boat owners on VAT tax payment and registration aquanautrs Liveaboard's Forum 10 02-08-2017 11:44
Coast guard registration or state registration Dirk Williams General Sailing Forum 12 29-10-2016 02:37
Registration Options and VAT Implications Kojiro Rules of the Road, Regulations & Red Tape 10 17-11-2011 01:46

Copyright 2002- Social Knowledge, LLC All Rights Reserved.

All times are GMT -7. The time now is 02:46.

Powered by vBulletin® Version 3.8.8 Beta 1
Copyright ©2000 - 2019, vBulletin Solutions, Inc.
Social Knowledge Networks
Powered by vBulletin® Version 3.8.8 Beta 1
Copyright ©2000 - 2019, vBulletin Solutions, Inc.

ShowCase vBulletin Plugins by Drive Thru Online, Inc.