Boats in the EU on 31st Dec update

Graham376

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Graham376

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Up to 3 years you have an exemption. It's if you want special circumstances over 3 years that the problems come. I will see if I can find the EUs advice on this.

I haven't managed to find anything saying owner has to be a resident to claim RGR. It's the goods which are/are not subject to tax/duty, regardless of the status of the owner or carrier so maybe residence is irrelevant.
 

Chris_Robb

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I haven't managed to find anything saying owner has to be a resident to claim RGR. It's the goods which are/are not subject to tax/duty, regardless of the status of the owner or carrier so maybe residence is irrelevant.
EU Commission on RGR

Thank you for contacting the Europe Direct Contact Centre.

Further to your enquiry, we can inform you that we have transmitted your message to the Directorate-General for Customs and Taxation. Please find their answer below.

"Boats imported from third countries are in principle subject to customs duties and VAT upon importation in the Union.

The importation might however be exempt from customs duties when the provisions on returned goods referred to in Article 203 UCC would apply. In line with the applicable rules and upon application, the goods enjoy a customs duty relief if the economic operator can provide evidence that the boats were taken out from the Customs territory of the Union as Union goods:
− return in an unaltered state in accordance with Article 203(5) UCC and Article 158 UCC DA; and
the goods are declared for free circulation in the EU within a period of three years after they left the EU. (This is the exemption)
The notion of “taken out the Customs territory of the Union as Union goods” is to be assessed at the moment at which the goods left the customs territory of the Union.

In addition, Article 143(1)(e) of the VAT Directive provides for an exemption of VAT upon re-importation when:
- the goods are exempt from customs duties in accordance with the conditions above and,
- the re-importation is done by the person who exported them.

Where it should not be possible for the recreational boat to use the returned goods relief, it can be declared for temporary admission. Further information on temporary admission is available on the TAXUD website on Specific use:
Specific use - Taxation and Customs Union - European Commission"

We hope you find this information useful. Please contact us again if you have questions about the EU, its institutions, or activities.

They have not said anything about residency here, but I am sure that this is mentioned in the rules.... Stay safer and come back before 3 years.

I am confirming how the Greeks interpret this at the moment - its important that we have an agreed procedure next year in getting the Unlimited Transit Log that we should get. The aim is to get a firm set of instruction in Greek and English so that disputes wont arise.
 

Chris_Robb

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Probably, unless you subsequently take it back to the EU within 3 yrs under their RGR rules???? Sooooo complicated!
Backwards, forwards every 2yrs 11 months to maintain VAT status in both areas.
But at least you have your cake and ate eating it. It's actually a hell of a deal if you think about it.... er if it's too good to be true it probably isn't true :mad:
 

Graham376

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Probably, unless you subsequently take it back to the EU within 3 yrs under their RGR rules???? Sooooo complicated!
Backwards, forwards every 2yrs 11 months to maintain VAT status in both areas.

For you or me to do that would be quite long trips, even further for those in the Med but, for owners based in France it could be just a weekend trip every 3 years. Personally, I'm not interested in maintaining UK status.
 

Beneteau381

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EU Commission on RGR

Thank you for contacting the Europe Direct Contact Centre.

Further to your enquiry, we can inform you that we have transmitted your message to the Directorate-General for Customs and Taxation. Please find their answer below.

"Boats imported from third countries are in principle subject to customs duties and VAT upon importation in the Union.

The importation might however be exempt from customs duties when the provisions on returned goods referred to in Article 203 UCC would apply. In line with the applicable rules and upon application, the goods enjoy a customs duty relief if the economic operator can provide evidence that the boats were taken out from the Customs territory of the Union as Union goods:
− return in an unaltered state in accordance with Article 203(5) UCC and Article 158 UCC DA; and
the goods are declared for free circulation in the EU within a period of three years after they left the EU. (This is the exemption)
The notion of “taken out the Customs territory of the Union as Union goods” is to be assessed at the moment at which the goods left the customs territory of the Union.

In addition, Article 143(1)(e) of the VAT Directive provides for an exemption of VAT upon re-importation when:
- the goods are exempt from customs duties in accordance with the conditions above and,
- the re-importation is done by the person who exported them.

Where it should not be possible for the recreational boat to use the returned goods relief, it can be declared for temporary admission. Further information on temporary admission is available on the TAXUD website on Specific use:
Specific use - Taxation and Customs Union - European Commission"

We hope you find this information useful. Please contact us again if you have questions about the EU, its institutions, or activities.

They have not said anything about residency here, but I am sure that this is mentioned in the rules.... Stay safer and come back before 3 years.

I am confirming how the Greeks interpret this at the moment - its important that we have an agreed procedure next year in getting the Unlimited Transit Log that we should get. The aim is to get a firm set of instruction in Greek and English so that disputes wont arise.
 

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st599

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I phoned Yachtline once on returning from Alderney. They were clearly surprised that the phone rang as nobody seems to have the first idea what to do. I never bothered again.
Surely the new smartphone yacht reporting and customs app that's linked to radar will do the declaration as you cross the 12 mile limit?
 

Momac

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i apologise if this has been answered elsewhere but why do the RYA say the following about UK owned boats that are in the UK ............

In order to evidence this status of ‘domestic goods’ in the future the owner will need to continue to retain evidence of the boat’s VAT paid status and must also obtain and keep evidence to demonstrate the boat’s location at the end of the transition period.

And what sort of evidence of the boats location is considered sufficient?
Will the absence of evidence of the boats location have an effect on the future value of of the boat? eg will future buyers be looking for evidence of the boats location on 31st December?

.
 

Graham376

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i apologise if this has been answered elsewhere but why do the RYA say the following about UK owned boats that are in the UK ............

In order to evidence this status of ‘domestic goods’ in the future the owner will need to continue to retain evidence of the boat’s VAT paid status and must also obtain and keep evidence to demonstrate the boat’s location at the end of the transition period.

And what sort of evidence of the boats location is considered sufficient?
Will the absence of evidence of the boats location have an effect on the future value of of the boat? eg will future buyers be looking for evidence of the boats location on 31st December?

Marina, mooring or boatyard receipt should provide enough evidence of location for authorities and I suspect most future buyers will want assurance of VAT status so, keep receipts.
 

Momac

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Marina, mooring or boatyard receipt should provide enough evidence of location for authorities and I suspect most future buyers will want assurance of VAT status so, keep receipts.
Not sure how a receipt proves a boat was present on a certain day.
But I guess if that's accepted maybe it snot such a significant thing.
 

nortada

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Not sure how a receipt proves a boat was present on a certain day.
But I guess if that's accepted maybe it snot such a significant thing.
Fortunately, or not, in Portugal marinas keep a record of boats departing and arriving marinas which are available to SEF immigration authorities.

I suspect some other EU countries have similar records.

To the best of my knowledge there is not a similar system in the UK
 

Graham376

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Not sure how a receipt proves a boat was present on a certain day.
But I guess if that's accepted maybe it snot such a significant thing.

I agree, a receipt doesn't prove the boat was there but what are the alternatives? In an ideal world we'd drag a customs officer along and get him/her to log it's presence but that's unlikely. I'm on my own mooring so no receipts and boat won't be lifted into the yard until January so, I'll ask the Policia Maritima if they can certify presence, one of their moorings is next to mine.
 

nortada

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I agree, a receipt doesn't prove the boat was there but what are the alternatives? In an ideal world we'd drag a customs officer along and get him/her to log it's presence but that's unlikely. I'm on my own mooring so no receipts and boat won't be lifted into the yard until January so, I'll ask the Policia Maritima if they can certify presence, one of their moorings is next to mine.
Talking to the PM - good move. Will you be visiting the boat before the end of the year.
 

Wrinklysailor

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Can I clarify the VAT situation please. My British flagged boat will be in Greece on 31 December 2020 and I never intend to return it to the UK. It will therefore have EU VAT-paid status. Does that mean I do not need to move it outside of the EU every 18 months? Additionally, should I go to Customs on January 1st to request a Transit Log even though I am already in Greece? Thanks for any advice.
 
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