US boat entering EU country

[grahamj]

Non EU Residents can bring a Non EU registered vessel into the EU for up to 18 months on a Tempory Admission basis.

In this case no VAT or Duty is payable.

See:

https://www.gov.uk/government/public...s-code/annex-c

[Brendan]

I believe one has up to 6 months to keep a non-EU VAT paid boat in the EU before EU VAT becomes due. Someone trying to sell a US flagged boat to me that is in the EU, however recently claimed, that it was up to 18 months - and that one did not need to sail to a port outside of the EU (e.g. Turkey) and create a paper trail of clearing in, before returning to the EU. He claimed it was sufficient to turn on AIS and sail 15 nm offshore before returning to the EU country and that this would be sufficient to keep the local tax authorities at bay. I'm rather dubious this would really work in most EU countries, but he has apparently been keeping his US flagged boat in the EU (Croatia) for many years on this basis without having to pay EU VAT. I've no idea if the boat is CE certified, but now I know to find that out too. I'm in the UK, so if there is a hard Brexit, and the rule was 6 months, I could hop across to France for a weekend before returning to the UK.....

[grahamj]

Originally Posted by Brendan

I believe one has up to 6 months to keep a non-EU VAT paid boat in the EU before EU VAT becomes due.

Uk gov doc is at:

https://www.gov.uk/government/public...s-code/annex-c

The important bit is:

2.11 Periods for discharge
The periods for discharge shall be the following:

for privately used means of sea and inland waterway transport: 18 months

[boatman61]

Originally Posted by Brendan

I believe one has up to 6 months to keep a non-EU VAT paid boat in the EU before EU VAT becomes due. Someone trying to sell a US flagged boat to me that is in the EU, however recently claimed, that it was up to 18 months - and that one did not need to sail to a port outside of the EU (e.g. Turkey) and create a paper trail of clearing in, before returning to the EU. He claimed it was sufficient to turn on AIS and sail 15 nm offshore before returning to the EU country and that this would be sufficient to keep the local tax authorities at bay. I'm rather dubious this would really work in most EU countries, but he has apparently been keeping his US flagged boat in the EU (Croatia) for many years on this basis without having to pay EU VAT. I've no idea if the boat is CE certified, but now I know to find that out too. I'm in the UK, so if there is a hard Brexit, and the rule was 6 months, I could hop across to France for a weekend before returning to the UK.....

If its a hard Brexit what makes you think EU Rules will still apply in the UK..

[Brendan]

Originally Posted by boatman61

If its a hard Brexit what makes you think EU Rules will still apply in the UK..

Don't think they will, but I'm sure if I imported a boat into the UK post Brexit, HMRC would be looking to collect VAT (and potentially import duties) on it. What I would really like to know is if one imported a EU-VAT paid boat into the UK post hard Brexit, would HMRC want to collect VAT and import duties a second time. I also have the same question the other way around. So much uncertainty resulting from Brexit....

[Brendan]

Originally Posted by boatman61

If its a hard Brexit what makes you think EU Rules will still apply in the UK..

Don't think they will, but I'm sure if I imported a boat into the UK post Brexit, HMRC would be looking to collect VAT (and potentially import duties) on it. What I would really like to know is if one imported a EU-VAT paid boat into the UK post hard Brexit, would HMRC want to collect VAT and import duties a second time. I also have the same question the other way around. So much uncertainty resulting from Brexit....

[boatman61]

Originally Posted by Brendan

Don't think they will, but I'm sure if I imported a boat into the UK post Brexit, HMRC would be looking to collect VAT (and potentially import duties) on it. What I would really like to know is if one imported a EU-VAT paid boat into the UK post hard Brexit, would HMRC want to collect VAT and import duties a second time. I also have the same question the other way around. So much uncertainty resulting from Brexit....

Seeing as VAT was an EU creation imposed by Brussels when we joined I would hope they would revert to pre EU World Trade duties and go back to the old rates of around 10%
Having said that however...
Where Governments are concerned.. Surrendering sources of Revenue is as rare as Hens Teeth.

[atlantical]

I have had my US registered boat in the UK for four years, I spoke to customs, and they were not interested, as I originally offered them the boat. I told them I had no money, but was happy for them to take the boat, I also pointed out the fees were 150 pounds per month for storage at boat yard, I explained that boat was not worth anything, and the quote to dispose of it was over five thousand pounds, explained about (which they already knew) the EC certification in order to sell it, never heard back from them after that, so other than live on the boat, take it for a sail, or sink it, there is nothing I can do with it.

[atlantical]

You can though, register your boat in the Isle of Man, which is not part of the EEC.

[PapaLulu]

Originally Posted by Kenomac

Here’s a copy of the new EU retaliatory tariff schedule, boats are near the end of the list.
http://trade.ec.europa.eu/doclib/doc...doc_156909.pdf

When reading the text of the specific vessels types it appears that sailing vessels principally designed for transporting people are not included.

[Anders]

Originally Posted by Brendan

I believe one has up to 6 months to keep a non-EU VAT paid boat in the EU before EU VAT becomes due. Someone trying to sell a US flagged boat to me that is in the EU, however recently claimed, that it was up to 18 months - and that one did not need to sail to a port outside of the EU (e.g. Turkey) and create a paper trail of clearing in, before returning to the EU. He claimed it was sufficient to turn on AIS and sail 15 nm offshore before returning to the EU country and that this would be sufficient to keep the local tax authorities at bay. I'm rather dubious this would really work in most EU countries, but he has apparently been keeping his US flagged boat in the EU (Croatia) for many years on this basis without having to pay EU VAT. I've no idea if the boat is CE certified, but now I know to find that out too. I'm in the UK, so if there is a hard Brexit, and the rule was 6 months, I could hop across to France for a weekend before returning to the UK.....

It's 18 months but only for non EU residents and there are other requirements as well.
After brexit and after the transition period you should as UK resident be able to keep a non EU VAT paid boat in the EU under the same rules but if you plan to keep a non VAT paid boat in the UK while being resident in the UK I suggest you think again since I expect VAT to be due. I don't expect pleasure boats to be excluded.

[atlantical]

their is also some other rule, I met a boat owner who had his boat up for sale at the marina I am at in Scotland, I had brought my boat from the USA and not paid VAT or got the EC certificate, I asked this guy about VAT he said his boat had been excluded, as he had owned it for five year in the USA where it was his home, so when he moved back to the UK, he brought his home with him, and VAT is not chargeable on your home. I checked on this at the time, as I thought my boat would be the same, you had to own it for two years before you brought it to the UK, and it had to be your home. But when I read through it all, it was hard to understand, you would need to be a lawyer to understand it, this guy had a 55ft yacht, he had money, and money for lawyers, and accountants.

[hellosailor]

"No all you need is money here."
Not quite. If the new owner is not a US citizen (as the OP) then if the boat was US-flagged, it is automatically voided when they take possession. And unless they have placed some other registration or flag on the boat, it becomes subject to the random laws of every state it passes through, until it leaves US waters.
If it can be and is registered in a state, one set of laws applies. If it is foreign flagged, there are rules as to how long it can stay and how it can apply for a cruising license, which may require departing the US for 15 days before issuance.
From what the OP has told us, there's only enough information to say "This could get complicated and unless you have specific plans, you could wind up in a lot of trouble."

The unsaid details count.

[Kenomac]

Good news for me, it looks like boats made in the UK are exempt from the tariff even if owned by US residents. The tariff only applies to boats manufactured in the US.

[atlantical]

A boat that was VAT paid in the UK can lose its Vat status, see below, I copied that from Customs and excise website, I have been through all this, due to bringing in a us boat to the UK.


A boat previously VAT paid and exported from the EU may also qualify for relief on return if:

imported normally within 3 years of its export from the EU
imported by the person who exported it from the EU
it has undergone no more than running repairs outside the EU that did not increase its value
For more information, please read Notice 236: Returned Goods Relief (RGR) - Customs duty and Import VAT relief on goods returning to the UK/EU.

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