Boat inventory for customs clearance.

[Montanan]

When one purchases a vessel, it is customary to include a detailed list of all of the appurtenances thereto. That would be the starting point for customs and then of course, one adds new items for which one has not paid duty to the country into which one is importing.

This is not anything different than a typical commercial importation and the valuation of each and every item.

Welcome the world of cross border transfers, both imports and export documentation mind you. Goods flow both directions and then one also has reimportations to add to the mix and administrative burden. It is just paper work and money, easy peeze.

References:

Royal Yachting Association RYA
Brexit - what happens next?
Page updated January 2021 - general review & update of content now that the Brexit transition period has ended.

https://www.rya.org.uk/knowledge-adv...pens-next.aspx

Get UK customs clearance when importing goods into the UK: step by step
How to make an import declaration and get goods through the UK border.

https://www.gov.uk/import-customs-declaration


Brexit transition guidance:

https://www.gov.uk/transition

Note by taking your UK asset / yacht from the UK to the EU you will have exported it from the UK, upon your return to the UK you will have exported it from the EU and imported anew to the UK. Actions have consequences when one choses to cross borders.

[Montanan]

There is also the issue of acceptance of evidence of competency for operating a recreational vessel.

Can I still rely on my ICC and other RYA certificates when boating in the EU27?

Evidence of competence for recreational boating is generally a matter for domestic/national legislation. A vessel must comply with the legislation of its country of registration (Flag State) wherever in the world it may be. When you visit another country, in most circumstances (as detailed in the United Nations Convention on the Law of the Sea) you may be required additionally to comply with the maritime legislation of the visited country (the Coastal State). Where evidence of competence is required by the legislation of the Flag State, pleasure boaters must comply with those regulations. Whether UK certificates issued by the RYA are acceptable in other countries continues to be determined by the legislation of the country in which the boat is registered and the country in which the boat is being used.

- Non-professional use of RYA certificates

The International Certificate for Operators of Pleasure Craft (ICC) is not an EU document. It is issued under the United Nations Economic Commission for Europe (UNECE) Inland Transport Committee Working Party on Inland Water Transport Resolution 40. It is this resolution which details how and to whom the ICC may be issued, the syllabus requirements and the layout of the certificate. It also lists the countries which have notified the UNECE Secretariat that they have accepted the resolution. The UK Government has accepted Resolution 40 and has authorised the RYA to issue the ICC on its behalf.

In countries which have not adopted Resolution 40, the acceptability of an ICC is determined by that country’s national legislation.

Non-professional RYA certificates were recognised in Spain on Spanish flagged recreational craft when the UK was an EU Member State. Now the UK is a third country, this is no longer the case. There may also be a similar issue in Portugal which we are looking into.

[Montanan]

Further reference:

EU returned goods relief and temporary admission

https://www.rya.org.uk/knowledge-adv...eu-rgr-ta.aspx

[David B]

Originally Posted by Leobee

Being a UK boat with the prospect of being treated as a foreign vessel on our next visit across the channel to France or Spain, I believe we now may be required to produce an inventory.

I have tried to find out what such a document should look like, not only for Europe but for general use on a far-ranging cruising boat, without much success.

Obviously a list of stuff on the boat, but the question is, what kind of detail and how comprehensive should it be?
Also should it list all installed equipment or only loose/portable equipment?

I assume personal effects such as clothes would not be included. But items such as a guitar, cameras, laptops would. Boat tools and equipment... in how much detail? Power tools I guess individually listed, but a toolbox full of the general spanners pliers and screwdrivers?

Sails, spare ropes etc? Safety gear? You see I am really not sure what it is they are asking for.

Any help would be greatly appreciated.

We have been cruising the Med since 2012, and entered a significant number of counties as an Australia registered vessel.
We have never been asked for an inventory, just from time to time regarding firearms, and in Africa, also re alcohol.

Don't sweat it - sometimes little information is the best.

[BillKny]

Originally Posted by Montanan

Note by taking your UK asset / yacht from the UK to the EU you will have exported it from the UK, upon your return to the UK you will have exported it from the EU and imported anew to the UK. Actions have consequences when one choses to cross borders.

This is so totally NOT true, and is SO far off it is irresponsible to present it as fact. It is so wrong, I am sure you must have just miscommunicated what you really are thinking.

Sailing a boat from one country to another is NOT exporting the boat from one country and importing to another, unless you are actually changing flag states. If I sail my US flagged vessel from the USA to the Bahamas, I am not "importing" it into the Bahamas, and sailing it back is not "importing" it into the USA. Certainly every country has its rules about how long you can stay, but every country also understands that a vessel transiting its waters is not being "imported" for the purposes of duty, taxation, and regulation.

When ships move from one port to another, the ship is not "exported" and "imported". A yacht or ship in transit is something well recognized by all countries in the world, and why you would say otherwise baffles me.

[carstenb]

Originally Posted by mvmojo

The more you list, the more they'll ask about and try to assess duty on. I had a friendly customs agent in Turks and Caicos tell me that whenever I was asked for a ships inventory to simply write "Broken ships stores". He said this meant that the only goods on-board were "broken open" and only for the use of the ship and crew and were not meant to be taken ashore for sale or trade, therefore nothing was dutiable. He said customs agents were used to seeing this in shipping and it was the proper way to list personal inventory onboard. We used this phrase all over the Caribbean and it never lifted an eyebrow, even in the French islands.

When we passed through the T&C, I filled out the customs and when I got to the line "Perfume", I looked at the sustoms agent and asked if he knoew how many bottles of perfume his wife had at home.

He laughed so hard I thought he might choke and then said "just leave it blank. No man can answer that"

[Leobee]

Originally Posted by BillKny

Sailing a boat from one country to another is NOT exporting the boat from one country and importing to another, unless you are actually changing flag states. If I sail my US flagged vessel from the USA to the Bahamas, I am not "importing" it into the Bahamas, and sailing it back is not "importing" it into the USA.

Yes, quite.

Montanan, I don't think it's as bad as you think...

[Kd9truck]

Originally Posted by mvmojo

The more you list, the more they'll ask about and try to assess duty on. I had a friendly customs agent in Turks and Caicos tell me that whenever I was asked for a ships inventory to simply write "Broken ships stores". He said this meant that the only goods on-board were "broken open" and only for the use of the ship and crew and were not meant to be taken ashore for sale or trade, therefore nothing was dutiable. He said customs agents were used to seeing this in shipping and it was the proper way to list personal inventory onboard. We used this phrase all over the Caribbean and it never lifted an eyebrow, even in the French islands.

This one looks like the thread winner,
I would still put up a general list with in the “broken goods” category for the remote chance the customs agent has had a bad week or the boat before you spouted inaccurate political accusations .

[boatman61]

The only things I have ever been asked to list are Alcohol, tobacco, drugs, weapons (some countries include flares) and crew.
At the moment the EU are being awkward and confiscating things like ham and cheese sandwiches from truckers coming of ferries in Holland etc so there is a chance they may do an Australia and confiscate all your food.
Some folks are just bad losers who cry and take their ball home.

[Montanan]

Originally Posted by BillKny

This is so totally NOT true, and is SO far off it is irresponsible to present it as fact. It is so wrong, I am sure you must have just miscommunicated what you really are thinking.

Sailing a boat from one country to another is NOT exporting the boat from one country and importing to another, unless you are actually changing flag states. If I sail my US flagged vessel from the USA to the Bahamas, I am not "importing" it into the Bahamas, and sailing it back is not "importing" it into the USA. Certainly every country has its rules about how long you can stay, but every country also understands that a vessel transiting its waters is not being "imported" for the purposes of duty, taxation, and regulation.

When ships move from one port to another, the ship is not "exported" and "imported". A yacht or ship in transit is something well recognized by all countries in the world, and why you would say otherwise baffles me.

Originally Posted by Leobee

Yes, quite.

Montanan, I don't think it's as bad as you think...

It is all rather straightforward.

When a boat leaves the territory of a country, or of a customs community of countries, such as the EU, it and the goods aboard it are exported, when it returns it is imported. A boat can be accorded temporary import status and or it can be accorded returned goods relief; a boat and its goods can be exported and imported, reexported and reimported numerous times.

Departing the UK
Before leaving the UK (which includes going to the Channel Islands), you must advise the Border Force of your intentions by posting form C1331 (the address it must be posted to can be found on the form).

Utilize UK Form C1331 to declare pleasure craft on voyages leaving or arriving in the UK and to declare items on your pleasure craft for voyages when you're leaving or arriving in the UK.

https://assets.publishing.service.go...1331-12-20.pdf

The form consists of two parts.
Part 1:
Leaving the United Kingdom (UK)
Pleasure craft on non-UK voyages

Part 2
Arriving in the United Kingdom (UK)
Pleasure craft on non-UK voyages

Arriving from outside the UK:

Reporting procedure
Fly the Q flag on entering UK territorial waters. Complete sections i and iii of Part 2 of this form.
Phone the National Yachtline on 0300 123 2012 when you arrive. They will tell you what to do.
Tell the National Yachtline if:
• VAT has not been paid on the vessel
• you have any goods in excess of the travellers' allowance listed or you have on board goods which
are to be treated as duty-free stores
• you have cash equivalent of £10,000 sterling or more to declare
• you have any prohibited or restricted goods, a list of the most common of these is shown below
• there is any notifiable illness on board
• there are any people on board who need immigration clearance
• any repairs or modifications, other than running repairs, which have been carried out since the vessel last left the UK
Do not take down the Q flag until Customs have given clearance.



Customs - EU Member States

The 27 EU Member States form a single customs area.

If you are not established in the EU, provided that your boat is not registered in the EU, and it is intended for re-export and for personal use only, you should be able to enter the EU for up to 18 months under temporary admission.

If you are established in the EU (if that is where your habitual residence is), the goods you own (the boat) must be in free circulation, to be allowed to move freely throughout the EU customs area. In customs terms it has the status of Union goods (Union status).

If your boat had Union status and was lying in the EU when the Brexit Transition Period ended (2300 UTC on 31 December 2020), it should retain that Union status until such time as it leaves the customs territory of the Union (which includes territorial waters).

A boat which has Union status may move, without being subject to a customs procedure, from one point to another within the customs territory of the Union, and temporarily out of that territory by sea without alteration of its customs status provided that its Union status is proven.

If you are entering the EU with a boat which had Union status when it left the EU, you may be eligible for returned goods relief (RGR). Reference: EU returned goods relief and temporary admission. https://www.rya.org.uk/knowledge-adv...eu-rgr-ta.aspx This is explained further under Brexit - what happens next? https://www.rya.org.uk/knowledge-adv...pens-next.aspx

Returned Goods Relief

The payment of VAT on a boat is not necessarily a one off event. In fact every time your boat leaves the Customs Territory of the EU, technically speaking, you risk having to pay VAT on its return. This is because, the EU VAT Directive states that a chargeable event for VAT occurs when goods (in our case a boat) are imported.

However, triggering a chargeable event for VAT doesn’t always lead to a VAT payment. If goods (the boat) are being re-imported in the same state [condition] as they were exported by the same person who exported them, and provided the goods are exempt from customs duties then the VAT Directive provides for an exemption from VAT.

Whether or not the goods are exempt from customs duties is determined by the Union Customs Code (UCC), which permits goods that have Union status when they are exported from the customs territory of the European Union to be granted relief from import duty provided they return to that territory within three years.

In summary, in order to be entitled to relief from VAT and, if applicable, import duty on arrival in the customs territory of the European Union (commonly called returned goods relief – or RGR) a recreational craft must:

have had Union status when it was taken out of the EU; and
have been exported from the EU by the same person as is importing it; and
be in the same condition as when it was exported; and
return within 3 years of export.
The result is that boat owners usually move seemingly seamlessly in and out of the EU, irrespective of the boat’s flag state, the nationality of the owner, or the EU Member State in which the VAT (and, if applicable, import duty) were accounted for.

EU Temporary Admission

The boat’s flag state (country of registration) is however a factor which determines whether a boat is eligible to enter the customs territory of the EU under a temporary admission arrangement.

Temporary admission allows non-Union goods (which includes non-EU boats which are brought into and used for private purposes in the 'customs territory of the Union’) to enter the customs territory of the EU (which includes territorial waters) for a limited period of time without payment of VAT and, if applicable, import duty as long as they:

are intended for re-export; and
are not intended to undergo any change, except normal depreciation.
Although the EU VAT Directive states that a chargeable event for VAT occurs when goods (in our case a boat) are imported, if the boat is placed under temporary admission with total relief from import duty, VAT only becomes chargeable when the boat ceases to be covered by those arrangements.

Conditions that must be met if total relief from import duty is to be granted for a means of road, rail, air, sea or inland waterways transport (in our case a boat) require that the boat:

is registered outside the customs territory of the Union; and
is registered in the name of a person established outside customs territory of the Union or if the boat is not registered it must be owned by a person established outside the customs territory of the Union; and
must be used by a person established outside the customs territory of the Union (although there are a few exceptional situations in which this requirement does not apply).
A person established in the customs territory of the Union is someone who has his or her habitual residence in the customs territory of the Union or in the case of a legal person or an association of persons, having its registered office, central headquarters or a permanent business establishment in the customs territory of the Union.

Although the UK has left the EU, until the end of the transition period, the UK is still treated as part of the customs territory of the Union. This means that a UK registered boat or a boat owned by a person who is established in the EU is currently not eligible for temporary admission. Thereafter, unless the future relationship between the UK and the EU determines otherwise, a UK registered boat owned by somebody who is established outside the customs territory of the Union will be eligible for temporary admission.

The time limit for the discharge of the temporary admission procedure in the case of a privately used means of sea and inland waterway transport is 18 months. There is scope within the UCC for the period of temporary admission to be extended, but only in exceptional circumstances.

Documentary Evidence

Until the future UK – EU relationship has been finalised, we cannot be certain that UK boats will be eligible for temporary admission. Assuming they are, after the end of the transition period some UK flagged boats within the customs territory of the Union will have Union status and some will have been allowed to enter the EU under temporary admission, for a limited period with total relief from VAT and import duty. The boat’s flag state and the nationality of the owner might then become triggers which lead to increase interest in the customs status of UK flagged and / or UK owned boats.

If this is the case, it will be important to have the relevant documentary evidence to demonstrate the boat’s status, if requested.

In correspondence, the European Commission has advised that, the Union Customs Code states “The relief from import duty shall be supported by information establishing that the conditions for the relief are fulfilled”.

Whether your boat will be in the EU27 for an unlimited duration of stay on the basis of it having Union status or you intend to rely on a temporary admission arrangement to go boating in the EU27, we encourage all members to retain evidence to ensure that it can be demonstrated that all of the applicable criteria, detailed above, are met.

Additionally it is recommended that evidence of the location of the boat at the end of the transition period, is obtained and retained, to evidence eligibility for RGR in the future.

[capn_billl]

Originally Posted by jt11791

I was wondering what to write on my customs form when entering the Bahamas. I wound up leaving it blank and the agent filled it in for me, asking only about the things they were interested in. What were those? How many fishing rods did I have? And how many SCUBA tanks?
That was it. No duty on those, they just wanted to know how many. Maybe to help track losses or thefts? I didnt ask.

Most likely to insure you leave with the same number you entered.

I fly with a large box of assorted tools, and get asked questions by customs often.

Any parts I list as "Spares", and the tools as not for sale, personal use.

Once they are assured I'm going to leave with the same stuff I enter with, they are usually good to go.

[JPA Cate]

Once upon a time, before we had ever done this, we were asked to list big ticket items and their serial numbers. We kept copies of the list thereafter, to take with us or have with us, for Customs inspection. This was out in the Pacific, and different places have different protocols: some places, you pass through Quarantine, then go visit the other officials ashore, some places, you bring them to your boat; and sometimes you arrive at a Customs Dock, having made the appointment days in advance. Fwiw, approaching them in a friendly fashion really smooths the skids.

Expensive communications equipment (ham radio for us), GPS (early days); dinghy; o/b for dinghy; binoculars; ship's medicine chest; liquor/wine/beer; cigarettes; bullets. Stuff you'd want to be able to return to the owner if stolen; is taxable; or not allowed in the population.

Ann

[Montanan]

Another twist for you as to departing the UK and entering the Schengen countries is immigration. Be sure to check in, have your passport stamped and also to exit properly, having your passport stamped on leaving the Schengen else they will have you recorded as entering and not leaving and thus could be recorded as having overstayed your visa [cumulative 90 days in any rolling 180 day period] and could face rejection upon trying to reenter the Schengen countries.

RYA Guidance:

Immigration - Schengen Area

The Schengen Area is a group of European countries which have signed a treaty to abolished border controls between each other. The EU member states except Bulgaria, Croatia, Cyprus, Ireland and Romania have implemented the Schengen rules as have the non-member states - Iceland, Liechtenstein, Norway, and Switzerland.

On entering the Schengen area from a non-Schengen country (or when leaving the Schengen area for a non-Schengen country), you should obtain clearance from the immigration authorities. If in doubt check on arrival (or prior to departure) and be prepared to be subject to a passport (or recognised travel document) check. If your passport is stamped (which may be electronically) on entry into the Schengen area you will need to ensure it is also stamped on departure otherwise in the eyes of the immigration authorities you may never have left.

Bon voyage.

[Bill_Giles]

We have an inventory of spares and tools aboard together with their locations by locker. Otherwise we would never find anything! Woe betide anyone moving something without updating the inventory.

[IanTrail]

We used to sail across the channel to France before we joined the EU; the only thing they wanted to see then was your credit card. Then two years to the Caribbean and back with a different country almost every day. Never once were we asked for an inventory: a crew list yes; alcohol and tobacco yes; even where we bought diesel, but not ordinary stuff. Probably practicalities and comity assume, and probably require, that all the stuff you bring in you take out again.