Originally Posted by MarcoDePolonia
Guernsey, Jersey & Man NEVER were EU territory for VAT purposes.
"guernsey + vat".
Guernsey and VAT - Guernsey
It takes 5 seconds to get the RIGHT answer.
Less then writing MISLEADING post.
To get to the right answer you first must correctly read the question. I did nowhere claim that you had to pay VAT in Guernsey, I just claimed that going to Guernsey with a boat that is temporarily imported in the EU does not reset the VAT clock.
And a bit of research
supports this. Let's start with the horses mouth: The EU itself:
Some Frequently Asked Questions about the rules for private boats - European Commission
Non-EU vessels which are intended for re-export may be temporarily be brought into and used for private purposes in the EU, or more strictly in the 'customs territory of the Community', (which includes our territorial waters) without customs duties or Value Added Tax (VAT) needing to be paid. But this can only be done by persons who are not EU residents - in official terms - by people who are 'established outside that territory'. This facility is thus NOT available to EU residents.
The boats concerned have to be placed under the 'temporary importation procedure' (TI) with Customs and the period of use in the EU is limited in time. When the time is up the boat has to leave, in official jargon this period is called 'the period of discharge'. The re-exportation of the goods from the customs territory of the Community is the usual way of ending or 'discharging' a temporary importation procedure. If the boat does not leave before the end of that time then customs duty and VAT become due.
The crucial item here is "customs territory of the community". To reset the VAT clock you must leave this geographical area.
The definition of what is, and what is not, part of the "customs territory of the community" is defined in article 3 of the code, here:
There it says that the customs territory includes, amongst other things:
the territory of the United Kingdom of Great Britain and Northern Ireland and of the Channel Islands and the Isle of Man,
So here you have it.
Interestingly, according to this document Heligoland is not part of the customs territory. So theorethically one would be able to reset the VAT clock there. But I find no information there about people who actually did this.