Gibraltar EU status

[Timlich]

IHi
Following Rays thread regarding paperwork at the beginning of a voyage, we are about to complete a similar EU exit voyage to restart our 18 month tax exemption period. We are travelling from New Zealand at Easter, to join our boat which is currently lying in Almeria, Spain. The original plan was to cross to Nador, Morocco but this may not be possible given recent border closures. Is anyone able to advise Gibralter's qualifying status (for tax purposes) as a non EU member destination given the UK is currently in transition?
Thanks
We're thinking Gibralter may be a backup plan if Morocco is no longer an option by the time we arrive

[Montanan]

A boat in Almira, Spain. Seriously, I don't think you will be getting anywhere near that harbor in the near term. Perhaps you have not seen today's news. I suspect you will not be leaving New Zealand and of course, NZ just closed its borders. Your boat will be fine staying just where it is along with every other vehicle. Parked and not moving for the duration of a lockdown.

Coronavirus: Spain set to declare national lockdown. Joins the hotspots of China, Italy and North Korea.

The Spanish government is poised to declare a 15-day national lockdown on Monday to battle coronavirus.

Under the decree being finalised, people would be allowed out only for emergencies, to buy food, or for work. There were 1,500 new cases today.

With 191 deaths and 6,046 infections, Spain is the worst-hit country in Europe after Italy, which declared a nationwide lockdown on Monday.

The US is extending its European travel ban to the UK and the Republic of Ireland from Monday.

President Donald Trump confirmed the news in answer to a reporter's question at the White House.

On Friday, the World Health Organization (WHO) said Europe was now the "epicentre" of the pandemic.

Italy has seen 1,266 deaths and 17,660 infections.

Director General Dr Tedros Adhanom Ghebreyesus urged countries to use aggressive measures, community mobilisation and social distancing to save lives.

Several European countries have reported steep rises in infections and deaths in recent days.

Residents in Madrid and northeast Catalonia woke up to empty streets after regional authorities closed down bars and restaurants and other non-essential commercial outlets Friday. A nationwide lockdown is also expected to try to contain the spread of the deadly virus,

France is expected to close all of its shops except for food and pharmacies.

[Tupaia]

Gibraltar is (was) an EEA (European Economic Area) member. It has never been in the EU Customs Union and is and will probably continue to be used by yachts to reset the clock but it can cause problems if the next port is within Spain.

Gibraltar is not part of Schengen, I don't believe NZ nationals need a visa.

Currently persons arriving by sea are not allowed to disembark if they have been in a Covid-19 area (pretty much anywhere now) within the last 14 days.


Given the situation in Spain I am not sure you will be either allowed in or given access to your boat. Spain has even banned sea bathing and accessing beaches. The state of emergency is supposed to be for 2 weeks but who knows.

[Timlich]

Hi
Thanks for your info. We're following very closely what's happening with Covid-19 both here in NZ and elsewhere but at this stage we remain committed to our plans. Of course, if we get to the day of departure and things have worsened then you're right, we won't be going anywhere and our vessel is fine in storage. Fyi NZ hasn't closed the border yet, not sure where you found that info, rather all arrivals need to self isolate on arrival should they show any signs or symptoms of Covid 19. There is no border health screening here yet and declaration is voluntary. NZ govt appears to be following similar to UK management plans.
So without ignoring the situation or the immediate circumstances, we still would very much like to know the Gibraltar (ie UK) ex EU status re Tax, in the event we're fortunate enough to continue with our plans but can't get to Morocco.

[Timlich]

Thanks Tupaia.... Very helpful

[slug]

Originally Posted by Timlich

IHi
Following Rays thread regarding paperwork at the beginning of a voyage, we are about to complete a similar EU exit voyage to restart our 18 month tax exemption period. We are travelling from New Zealand at Easter, to join our boat which is currently lying in Almeria, Spain. The original plan was to cross to Nador, Morocco but this may not be possible given recent border closures. Is anyone able to advise Gibralter's qualifying status (for tax purposes) as a non EU member destination given the UK is currently in transition?
Thanks
We're thinking Gibralter may be a backup plan if Morocco is no longer an option by the time we arrive

As of spring 2019 I have brought foreign flag yachts to Gibraltar to clear out for VAT purposes

I use the agent http://smithimossi.com/

These guys are good



I arrived at 0400 , they met me at the dock , I was cleared , refueled and departed by 0900

They take care of dock space for clearing and fuel delivery

Be aware that because of construction on the waterfront dockage is difficult

It’s possible that construction has been completed

Double check everything you hear on the internet

[Timlich]

Originally Posted by slug

As of spring 2019 I have brought foreign flag yachts to Gibraltar to clear out for VAT purposes

I use the agent http://smithimossi.com/

These guys are good



I arrived at 0400 , they met me at the dock , I was cleared , refueled and departed by 0900

They take care of dock space for clearing and fuel delivery

Be aware that because of construction on the waterfront dockage is difficult

It’s possible that construction has been completed

Double check everything you hear on the internet

Thanks

[slug]

Yachts must pre clear electronically before entering Gibraltar

This is my old link


Electronic Pre-Declarations - HM Customs - Gibraltar

Things may have changed and the link may be outdated

[Montanan]

Unsure exactly what the status of Gibraltar's compliance with the EU Temporary Admission / Temporary Import mechanism now that Gibraltar has Brexited along with the UK being a territory of the UK.

Per Noonsite:

https://www.noonsite.com/cruising-re...uropean-union/

Not sure if the issue has changed from whence this information was posted to Noonsite>

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 [Inserted note, "Is" now seems to be "was", unclear as to implications as to the reset of the 18 month Temporary Importation Relief]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.] Since Gibraltar is no longer a part of the EU perhaps entering its port may now allow the reset of the TI clock. Uncertain as to the terms agreed to in the nine month transition period of negotiation of BREXIT TERMS as to this re-set being now allowed or if the previous disallowance of Gibraltar port from resetting the clock still applies through December 2020. BREXIT adds unclarity, Gibraltar voted overwhelmingly to Remain.

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.


Per https://www.sovereigngroup.com/news-...ners-and-crew/

. . .

Gibraltar is outside the EU Customs and VAT union but complies with the EU directive in respect of Temporary Admission (or Temporary Importation), a mechanism that enables non-EU resident yacht owners to bring their vessels into European waters for a limited time and under certain conditions without having to be VAT-paid under EU regulations.

The criteria for Temporary Admission are that the yacht must be owned by a natural person or a legal person who/that is resident outside the VAT territory of the EU, and the yacht must be used privately (not for charter).

The yacht can then be used within the EU for a maximum of 18 months after its first arrival. Under certain conditions this time frame can be extended to a maximum of 24 months. The sale of a yacht whilst lying within the EU under Temporary Admission would breach the conditions of the relief.

Yet per the below official guidance, it appears that the rules before BREXIT continue for the transition period so it looks iffy as to Gibraltar being a reset location during the transition period ending December 31, 2020.

https://ec.europa.eu/commission/pres...n/qanda_20_104

What status will the United Kingdom have during the transition period?

The United Kingdom will no longer be a Member State of the European Union and of the European Atomic Energy Community as of 1 February 2020. As a third country, it will no longer participate in the EU's decision-making processes. In particular:

It will no longer participate in the EU institutions (such as the European Parliament and the Council), EU agencies, offices or other bodies.
However, all institutions, bodies, offices and agencies of the European Union continue to hold the powers conferred upon them by EU law in relation to the United Kingdom and to natural and legal persons residing or established in the United Kingdom throughout the transition period.

The Court of Justice of the European Union continues to have jurisdiction over the United Kingdom during the transition period. This also applies to the interpretation and implementation of the Withdrawal Agreement.

The transition period gives the United Kingdom time to negotiate the future relationship with the EU.

Finally, during the transition period, the United Kingdom can conclude international agreements with third countries and international organisations even in areas of EU exclusive competence, provided that these agreements do not apply during the transition period.

What obligations will the United Kingdom have during the transition period?

All EU law, across all policy areas, will still be applicable to and in the United Kingdom, with the exception of provisions of the Treaties and acts, which were not binding upon and in the United Kingdom before the entry into force of the Withdrawal Agreement. The same is true for acts amending such acts.

In particular, the United Kingdom will:

remain in the EU Customs Union and in the Single Market with all four freedoms, and all EU policies applying;
continue to apply the EU's Justice and Home Affairs policy:[1] The United Kingdom may choose to exercise its right to opt-in/opt-out with regard to measures amending, replacing or building upon those EU acts the United Kingdom was bound to during its membership;
be subject to the EU's enforcement mechanisms, such as infringement procedures;
have to respect all international agreements the EU has signed, and will not be able to apply new agreements in areas of EU exclusive competence, unless authorised to do so by the EU.

[Montanan]

Looks like the 18 month temporary import rules apply

Ongoing movements of goods from a customs perspective

For customs, VAT and excise purposes, the Withdrawal Agreement ensures that movements of goods which commence before the UK's withdrawal from the EU Customs Union should be allowed to complete their movement under the Union rules which were in place at the start of the movement. After the end of the transition period, the EU rules will continue to apply for cross-border transactions that started before the transition period in terms of VAT rights and obligations for taxable persons, such as reporting obligations, payment and refund of VAT. The same approach applies for ongoing administrative cooperation, which, together with exchanges of information that started before withdrawal, should be completed under the applicable EU rules.

[Montanan]

Spain on Saturday followed Italy and imposed a near total nationwide lockdown to fight the spread of coronavirus by banning people from leaving home except to go to work, get medical care or buy food.

Prime Minister Pedro Sanchez announced the restrictions on movement following a huge spike in the number of infections in this nation of some 46 million people.

They are among the measures introduced as part of at least 15-day state of emergency officially declared by his government on Saturday.

Spain confirmed more than 1,500 new cases of coronavirus since Friday evening, raising its total to 5,753 cases, the second-highest number in Europe after Italy.

The disease has so far claimed 183 lives in Spain.

"The prohibition to circulate in the streets... must be followed starting today," he said in a televised address after a cabinet meeting that lasted more than seven hours.

Spaniards may leave home to go to work, "buy bread", go to the pharmacy and get medical care but "not to go have dinner at a friend’s house", he added.

Police would ensure the restrictions on people's movements are obeyed, the prime minister said.

"The measures which we have adopted are drastic and will unfortunately have consequences... but our hand will not shake to prevail against the virus," Sanchez added.

"We will win this battle... but it is important that the price we pay for this victory be as little as possible."

All stores except for pharmacies and supermarkets will close nationwide, the premier said.

Bars, restaurants and all shops except for supermarkets had already shut on Saturday for two weeks in the Madrid region, which accounts for over half of all infections.

Most regional governments in Spain had already followed the example of Madrid and closed their schools.

Spanish Prime Minister Pedro Sanchez announced at a news conference Saturday that people in Spain are banned from leaving their houses with the exception of:

Going to work
Buying food or essential supplies
Going to a hospital
Supporting an elderly person or a minor under their care
If people do leave their houses for any of those exceptions, they must go out by themselves,

[GordMay]

Greetings and welcome aboard the CF, Timlich.

[Montanan]

Spain is closing its land borders

Only Spanish citizens, legal residents, diplomats and people with documented proof of force majeure or other necessities would be able to cross the land border into the country

Will come into effect at midnight

[Montanan]

The European Union will close its borders to all non-essential travel as it attempts to contain the ongoing spread of the coronavirus on the continent.

The temporary restrictions would be in place "for an initial period of 30 days," and could be prolonged, European Commission President Ursula von der Leyen announced on Monday.
Family members of European nationals, essential staff, such as doctors and nurses, and people transporting goods to the EU will be exempted from the upcoming measures.
"The less travel, the more we can contain the virus," von der Leyen said during a press conference, which followed a video conference between G7 leaders.
She appeared confident that the European Council will sign off on the restriction in a Tuesday vote.
The announcement comes as Spain went under partial lockdown in an attempt to stem the worst coronavirus outbreak in Europe after Italy.

[Timlich]

Originally Posted by Montanan

The European Union will close its borders to all non-essential travel as it attempts to contain the ongoing spread of the coronavirus on the continent.

The temporary restrictions would be in place "for an initial period of 30 days," and could be prolonged, European Commission President Ursula von der Leyen announced on Monday.
Family members of European nationals, essential staff, such as doctors and nurses, and people transporting goods to the EU will be exempted from the upcoming measures.
"The less travel, the more we can contain the virus," von der Leyen said during a press conference, which followed a video conference between G7 leaders.
She appeared confident that the European Council will sign off on the restriction in a Tuesday vote.
The announcement comes as Spain went under partial lockdown in an attempt to stem the worst coronavirus outbreak in Europe after Italy.

Yes, we've been watching closely. We're not overly concerned about our own inconvenience - there are many others facing much more significant challenges than us. The advice, updates and information from all is much appreciated.... Thankyou