EU Customs Requirements

[Stewie12]

Go to Tangier and check in and out, but best take some booze with you as it may be difficult to find there. And keep you wallet on a chain.

[ralphmarx]

I do believe that most Brits etc make a short trip to Tangiers in order to reset the clock for the vessel. Receipts etc from Marina and passport stamps serve as proof. It is only like 12 miles from Gibraltar.....it doesn't reset the Schengen clock though for people...

[Flobble]

Originally Posted by goeasy123

Oddly, if instead you cite your ships log as proof, because it is recognised as a legal document it must be accepted as proof. It is then up to customs to prove the boat didn't exit and return.

This is interesting - I haven't heard this before, including from bodies who research such things properly (eg the Cruising Association). Can you point us to the relevant piece of law - would love to read it.

Thanks!

[Shaneesprit]

Originally Posted by rpelton

Hi and thanks for the feedback.

Not trying to circumvent any regulations. In fact, trying to find out how to work within the guidelines. I think there is a way to get an extension on the customs, due to our unfortunate repair needs. I'm just not sure how to apply for this. We are still in France, but will probably need the extension once we hit Portugal. France, though, is were we've been bogged down and have been burning time.

Great ideas about UK and Channel Islands. We did that on our trip down from Scotland (where we purchases the boat. We are heading south toward the Med and not interested in going north at this point.

Thanks again for your ideas.

You didn’t say where in France you were?
Jersey is south of England from some points in France.
If not then Morocco?
Just be careful with the Orcas off the Portuguese coast. - not that I have been there myself

[rpelton]

We are in La Turballe, which is about half way down the Bay of Biscay.
We are thinking Morocco/Tangiers, but a little concerned about timing as we only have a short while because our daughter is getting married back in the states in August.
International waters sounds good, if that can really reset the Customs clock (we know this has nothing to do with Schengen). I also think that Gibraltar can reset the customs clock, but can't seem to find a definitive answer.

[donradcliffe]

If you return directly to Spain from Gibraltar, they may well spit on your papers. Tangiers would be far better.

[MACooper]

A word of caution. Whilst the theory is that you can depart the EU and return thus resetting the 18 month waiver, this rule can be interpreted differently by each country.
I know first hand of a boat that tried this in Portugal and had their boat impounded pending payment of VAT. They appealed to Brussels but were told that the Portuguese could apply the rule as they saw fit.
I am British and have dealt with this kind of issue in France, Portugal and several other EU countries.
I suggest contacting the individual country that you propose using to get written consent.

[goeasy123]

Originally Posted by Flobble

This is interesting - I haven't heard this before, including from bodies who research such things properly (eg the Cruising Association). Can you point us to the relevant piece of law - would love to read it.

Thanks!

I did the research for the CA ....and the OCC. Neither organisation has or can have a formal position on what constitutes proof, because there is nothing stated in EU law. Although you will find people on their forums providing opinion and unqualified advice.



Unfortunately, that is not how law works. Suffice to say all the methods mentioned in this thread have no legal basis apart from the concept of a ships log, which I (and others I know) have successfully used as proof of a vessels whereabout.



However, there is a definitive method (google 71-01 RD annexe) whereby an owner can make a discretionary declaration which evidences entry into EU waters and therefore the start of the 18 month TI clock. It is a form in two parts, one completed by the owner and one completed by customs.

[Flobble]

That is a most helpful response - thank-you.

If I understand the last paragraph correctly, a 71-01 RD annexe completed by a customs official provides definitive proof of the date of entry. So once the customs officer has satisfied themselves that you have just brought the boat into the EU, a completed form provides further evidence (to others) that this is actually what happened?

[Captain Red]

As an American flagged vessel we've dealt with the EU's 18 month rule for some time. Having delved into the laws, they're vague. Which is why you can leave for 24 hours and reenter having 'reset the clock'. There is some local interpretation, but if you're polite and cooperate our experience has been consistently positive.

With the pandemic on us we arranged a bond in Italy for 250 euro that allowed us to overstay by six months. We then sailed from Italy to Albania and spent several days collecting receipts as proof of exit. We then reentered and sailed through Greece to Turkey. Personally, I wouldn't rely on an image from the GPS as proof of having left the EU.

Heading north this year, we stopped in the Channel Islands where you can buy duty free everything and collected more receipts. Customs boarded us in Spain, Belgium, Holland and Sweden. Mostly they want to make sure that you're not illegally importing the boat for sale or smuggling drugs, guns or people.

From my discussions in marinas, British sailors are having a tougher time than they ever expected post-Brexit. They're being held to the letter of the law - and that includes British laws on 'reimporting' vessels that have been outside the UK for more than 3 years, despite already being VAT paid. That said, Britain is now a good option for exiting the EU and reentering later.

I recommend investigating a bond if you're going to overstay and can't get out in time. Being up front about your situation with the authorities will serve you better. Again, they're mostly concerned about VAT avoidance. With a bond there will be a grace period (ours was 2 weeks) for getting the boat out. From the Bay of Biscay, Falmouth is a good place to stop in and only a couple of days sail.

[Montanan]

The 18 month temporary admission period for deferred customs duty and VAT requires that the temporary admission [temporary import] be discharged by reexporting the vessel to a foreign place or port outside of the EU Customs territory.

The vessel needs to arrive to the EU from a foreign place or port to establish it as being reimported to the EU.

Transiting to international waters from the EU does NOT discharge the temporary admission / temporary importation because that does not qualify as an exporting of the temporary admitted good because there is no importation of the good [your vessel] into a foreign [non-EU Custom's territory]. Without an importation to a non-EU Customs territory there is no discharge of the temporary admission / importation to the EU and thus there is no potential for a new temporary admission / importation to obtain a new 18 month temporary admission / importation cycle status.

The vessel needs to enter a foreign place or port from the EU so as to be imported into the foreign country / territory and thus can become exported and reenter the EU Customs territory as a new import.

International waters do not qualify as an export of goods or services because there is no import status achieved by entry to a foreign customs territory.

Travel to a foreign port and document the entry and stay in the foreign place and you will be good to reenter the EU Customs territory with a new 18 month temporary admission / temporary import.

You have to leave and go to a foreign place and then return. Navigating out and back never qualifies as an export of anything in any custom's territory.

[Montanan]

Bonding is an excellent alternative.

[Montanan]

Reference for determining the territorial status of the EU and of the EU Customs Territory [not one and the same].

https://taxation-customs.ec.europa.e...territories_en

Gibraltar is not within the EU Custom's Territory and is treated like any third country as trade.

And yes the north coast of Africa is but a hop skip and jump.

[Pete7]

Originally Posted by rpelton

We are in La Turballe, which is about half way down the Bay of Biscay.

Lovely little harbour visited several times, but boy is it shallow at low tide.

I would be tempted to move the boat to the UK and spend the 4 weeks cruising the Jurrassic coast and Channel islands in 2024. You get 6 months in the UK btw and no one really gives a hoot. In 2025 leave the UK and take the French canal route south with the current in the lower stretches to the Med. By all accounts a superb trip. You might want to check bridge clearances:

https://www.french-waterways.com/pra.../canal-depths/

This solves the 90/180 day problem for you and the boat plus the Orca problem whilst giving you a great 2 year experience of Europe.

Pete

[goeasy123]

Originally Posted by Flobble

That is a most helpful response - thank-you.

If I understand the last paragraph correctly, a 71-01 RD annexe completed by a customs official provides definitive proof of the date of entry. So once the customs officer has satisfied themselves that you have just brought the boat into the EU, a completed form provides further evidence (to others) that this is actually what happened?

Indeed. This is the only proof-positive recognised in EU law. Although it does have some overhead in administering it.

W.r.t. Captain Red and Montanan's comments. EU law is crystal clear, and does not recognise any form of documentary proof other than 71-01 RD. It is therefore up to national or even regional law, or more accurately 'policy' to determine what checks they make... or not. For example, in parts of Greece the surrender of a UTL and issue of a new one is mandatory to restart the clock. So if you sail to Albania and back without this procedure it will not restart the clock and you're likely to be fined from improperly entering the country. The authorities in Mallorca will accept that you have sailed through international waters from Barcelona for the purpose of restarting the clock, while customs in Barcelona will not accept that the reverse trip from Mallorca restarts the clock!!

Montanan is correct and it stands for pleasure vessel. However it is not generally applied for boats in normal use. In the case of Spain or Portugal, and probably others the returning vessel would have to show export documentation from a 3rd country and not just a marina receipt or such like. We have used this as mechanism to avoid paying EU VAT on new french boats shipped from La Rochelle. I.e. the new boat must be exported from France immediately to avoid VAT. It then sails to Morocco where it receives export documentation before sailing, usually to Ibiza. In Ibiza it's viewed as being a Morrocan export and given 18 months TI. It's not practical to do this in normal use.

There is no one size fits all and no authority is going to give you a general definative answer, because there isn't one. The best you can do is to understand the local situation and understand the source law and be able to respectfully defend your position if you get wrongly challanged.