Originally Posted by jckb
A good source for information about regulations
is my website. Just Google
"JimB" to find it. The page and paragraph which answers your question is Documents, VAT and Waste Control | JimB Sail
It uses information from HMRC Notice 8 and gives links to it so you check to see if your exact case is covered when importing non-VAT paid boats as an EU citizen. The notice is rather heavy reading on its own!
That's a great place to start.
The short answer is -- yes, when you arrive in EU waters you are liable to pay VAT and you might have to show a CE mark. Unless Brexit has taken place by that time, in which case -- God only knows what the rules will be.
Another twist is you might get out of VAT in case you are considered to be "transferring your residence" from outside the EU, back to the UK.
"3.15 Are there any additional requirements if I am transferring my residence to a place in the EU?
If you are moving your normal home from a non-EU country to an EU country, including the UK, you may import
your vessel free of customs
duty and VAT providing that you:
- have lived outside the EU for a continuous period of at least 12 months
- have possessed and used the vessel outside the EU for at least 6 months prior to importation
- did not get the vessel under a duty/tax free scheme (see below)
- declare the vessel to an officer
- will keep the vessel in the EU for private use
- do not sell, lend, hire out or otherwise dispose of the vessel in the EU within 12 months of importation unless you notify the Personal Transport Unit first, on Telephone: 01304 664 171, and duty and VAT is paid on disposal"
It's very complicated and deserves careful and thorough study.