Quote:
Originally Posted by Euge
Thank you once again Montanan! You must spend a lot of time in front of the screen! I’m still baffled by your explanation, so the boat being out of the water is not included in the 18 months ?
Thanks again!
Cheers
Euge
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I don't see any toll provision of the 18 month period for placing a boat
on the hard or under custodial control for
repair at a certified repairyard. The language of Article 217, states "within the following time-limits from the time the goods are placed under the procedure."
However Noonsite seems to indicate there is an extension from 18 months to 24 months if the boat is "laid up", that is to say, "put into customs bond", which I presume means that one has to apply for and pay a bond value in lieu of the VAT. You would need to seek out how a bond is placed for your vessel under customs bond. I have copied below the relevant Noonsite discussion.
Linked here to a guide to temporary importation admittance procedure and the rules for voluntary customs bonding to extend the 18 months to 24 months. Note this link is to a consultancy that apparently can be engaged by you to perform the bonding a portion of which website I have copied directly below.
A GUIDE TO TEMPORARY IMPORTATION / ADMITTANCE PROCEDURE FOR NON EU PRIVATE BOATS IN EUROPE – The Islander
VOLUNTARY CUSTOMS BONDING – THE RULES:
When the vessel is not in use, i.e. the beneficial owners are not on board, it is possible to apply for voluntary customs bonding in certain member states. Crew members (providing they have a formal contract of employment) may remain on board the vessel during the bonding process.
The effect of customs bonding is that the 18 month (use) period is suspended whilst the vessel is not in use.
The vessel may be in bond for a maximum period of 24 months. This period may differ between member states, but in the Balearics it is 24 months.
The beneficial owner/representative may in certain circumstances during the period in which the vessel is bonded, request that the vessel be de-bonded (for example for sea trials or moving the vessel from berth to berth in the shipyard). The temporary importation period will then start from where it left off when the vessel was bonded, in other words, the 18 month use clock starts ticking again.
On expiry of the (24 month) bonding period, and the (18 month) use period, the vessel is required to leave the customs territory of the EU and clear into a non-EU port, failing which it will be liable for VAT and customs duty.
HOW CAN NETWORK MARINE CONSULTANTS ASSIST?
We are proficient in dealing with temporary importation procedure queries, including queries relating to customs inspections etc.
We are able to assist with completing documentation required for customs bonding, as well as liaising with customs on your behalf in this regard.
We can assist with the re-exportation of vessels out of the EU.
Should you wish to remain in the EU for longer than the temporary import and bonding procedure, and wish to pay the VAT, we can assist with those VAT payments.
Documentary requirements (for voluntary customs bonding) differ slightly with respect to corporate or individually owned vessels. Should you require information on the documentary requirements, we are at hand to provide you with same on a case-by-case basis.
Relevant EU Article on VAT:
Article 217
Time-limits for discharge of the temporary admission procedure in the case of means of transport and containers
(Article 215(4) of the Code)
The discharge of the temporary admission procedure in the case of means of transport and containers shall take place within the following time-limits from the time the goods are placed under the procedure:
(a)
for means of rail transport: 12 months;
(b)
for commercially used means of transport other than rail transport: the time required for carrying out the transport operations;
(c)
for means of road transport privately used:
(i)
by students: the period they stay in the customs territory of the Union for the sole purpose of pursuing their studies;
(ii)
by persons fulfilling assignments of a specified duration: the period they stay in the customs territory of the Union for the sole purpose of fulfilling their assignment;
(iii)
in other cases, including saddle or draught
animals and the vehicles drawn by them: 6 months;
(d)
for privately used means of air transport: 6 months;
(e)
for privately used means of sea and inland waterway transport: 18 months;
(f)
for containers, their
equipment and accessories: 12 months.
Noonsite: Reference to website.
https://www.noonsite.com/cruising-re...uropean-union/
2) TEMPORARY IMPORT OF PRIVATE NON-EU VESSELS FOR USE IN THE EU
EU VAT/Import Duty:
Some Frequently Asked Questions about the temporary importation of private non-EU vessels for use in the European Union.
What are the basics?
Non-EU vessels which are intended for re-export may be temporarily 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 whatever their nationality.
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.
A boat is temporarily imported into the EU and not into one of the constituent Member States. Thus it can move from one Member State to another with no further Customs formalities during the 18 month period allowed.
It needs to be emphasized that the 18 month TI period only applies to privately own, non-EU yachts and sailed by non-EU owners or skippers. If an EU owner or
skipper sails a non-EU registered the boat, then there is now, in practice, no period of TI.
How can a yacht be placed under TI?
Just crossing the frontier of the Customs territory of the Community is in general sufficient. But, you may be required to use a route specified by Customs and they may require you to make an oral or written Customs declaration. It is possible they may require the provision of some kind of security or guarantee to cover the payment of the Customs duties and VAT that become due if the boat does not leave the EU.
How long can the yacht stay in the EU?
Normally, you can use the vessel in the EU for 18 months. In technical terms, the period for discharge for privately used means of sea and inland waterway transport is 18 months. This is laid down in the provisions of the EU Customs Code. If the boat is “laid up” (“put in bond”) for a time the possibility exists for not counting the period of non-use (see below).
However, the total time a yacht can remain in the EU is a maximum of 24 months. The amount of paperwork required to place a boat in Customs bond and the restrictions they place on it varies from country to country.
Technically you cannot make use of the boat while it is in bond (i.e. sleep on board) and that you can only visit it to maintain it not to make improvements. That said, whether these rules are actually applied, again varies from country to country.
Yachts registered in Norway, Iceland or Liechtenstein and sailed by non-EU citizens are permitted a period of 6 months sailing and up to 6 months laid up in any 1 year.
Update January 2016 – Re Greece!
Greece has now repealed the law that previously stated that the transit
logs issued to non-EU boats were not extendable from 6 months to the normal EU limit of 18 months. So it now conforms to the EU TI rules.
Can I sail in the EU for the Whole 18 months?
The short answer is ‘no’.
Although the yacht itself can remain in the EU for 18 months, the
skipper is bound by the Schengen visa regulations (whether or not they actually need to apply for a visa) and must leave the Schengen Area after 90 days. See the Schengen Area section for a full explanation of the rules. However, a different non-EU skipper (with the owner’s permission) could take over.
[B]
Can the 18 months be extended if the yacht is not used? You may want to go home for Christmas!
Yes, as noted above, the eighteen month period may be extended for the time during which the yacht is not used. The EU Customs Code allows for this. However, the maximum overall period during which the yacht can remain in the EU is 24 months.[/B]
What Other Restrictions Are There?
Yachts may be temporarily imported for private use only. Under temporary importation, a yacht may not be hired,
sold or lent to a resident of the EU. Immediate relatives of the owner may use the boat if they are resident outside of the EU. The boat may be used occasionally by an EU resident, when acting on behalf of the owner and when the owner is himself/herself in the EU.
The VAT relief also applies to the importation of spare
parts and accessories to effect
repairs or
maintenance. This relief only applies to yachts registered outside the EU and owned by a non-EU resident. If you are
shipping many items from outside the EU, it is advisable to use the services of an import agent who can deal with all the paperwork and duty calculations on your behalf.
Does the 18 month Rule apply to All Non-EU Registered Boats?
Not if the owner is resident in the EU.
Can you have another period of Temporary Importation? How long must you wait?
Yes, you are not limited to a single period of temporary import. You can sail the yacht out of the EU and when you came back again a new period of temporary importation can begin. The Customs rules do not provide for a “minimum period” during which the goods must remain outside of the Customs territory of the EU.
Whilst it is not required to proceed to a customs office in order to make a declaration of entry, it is perhaps wise to obtain documentary evidence that time has been spent outside the EU. Leaving for a very short time and returning to the same country may be regarded as an abuse of this regulation and is best avoided.
Where can you find the legal texts?
The legal provisions on temporary importation are found in:-
http://ec.europa.eu/taxation_customs
© European Communities, 1995-2003, 2016
Important:
This is only a simple explanation of the law and is not comprehensive and some of the rules have been amended since the original rules were drawn up. Noonsite does its best to keep this information updated.
Cautionary Notes:
Not all Customs Authorities are familiar with the above. There have been cases of boats being impounded in
Portugal in 2013 and charged VAT by Customs authorities who do not recognise that the U.K. Channel Islands are outside the EU and its Customs area, and who also clearly believe that one 18 month period is the TI limit, and you cannot exit and then re-enter the EU to re-set the TI clock. So be wary.
Gibraltar
Although
Gibraltar is outside the EU VAT customs area, it is part of the EU and the Temporary Importation (TI) clock for non-EU boats starts on entry to the port. Gibraltar should therefore not be relied on to re-set the TI clock.
This is the ‘official’ position. In practice, some Customs offices regard visiting Gibraltar as being outside the EU and regard the TI ‘clock’ as being re-set after a visit there.
When is VAT Payable?
A VAT is due:-
If a non-EU boat remains in the EU beyond its Temporary Importation relief period (maximum 2 years if part of it is in bond).
If a non-EU boat is
sold within the EU.
If a boat is used by an EU resident.
If a VAT-paid boat leaves the EU for more than 3 years and is not returned by the same owner or has more than running
repairs done while away.
Article 165
Supporting document for an oral customs declaration for temporary admission
(Articles 6(2), 6(3)(a) and 211(1) of the Code)
Where an oral customs declaration is considered an application for an authorisation for temporary admission in accordance with 163, the declarant shall present a supporting document as set out in Annex 71-01
which Annex depicts the actual form of the supporting document where goods are declared orally for temporary admission and deferred avoidance of VAT..
ANNEX 71-01
Supporting document where goods are declared orally for temporary admission Such Annex can be found included in the back portion of this linked document:
https://eur-lex.europa.eu/legal-cont...01.0001.01.ENG
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