Taking "used" goods from the UK to the EU - VAT/Customs charges

[jonrarit]

Hypothetical at the moment but does anyone know the VAT/Custom implications of self transporting used boaty stuff out to a boat moored in the EU?

I have stockpiled a car load (estate car) of stuff here in the UK for my hopefully soon to be next boat purchase out in the EU. The plan was to drive it down myself (post covid) but I am wondering what the tax/custom implications would be now we are post brexit. Most of the stuff is small but there is a 15hp outboard which I have refurbished and albeit 30 years old, looks like new. I only paid £200 for it but it looks like it is worth a lot more.

Again most of the stuff is used bought off ebay etc but there is 5 boxes of it all so likely to attract a customs officers attention. There is a full inventory list for each box which I'd be happy to give to any official if asked but like most things off ebay I don't have any purchase receipts as such.

Am I going to be charged VAT or import duty even though all the stuff is for my own use on my boat?

 

[CLB]

You may find some answers in the following, copied from Here. It talks about taking personal items to France in "second home" terms, which I would imagine is a very similar scenario to a boat.

Customs (Douane)

If you are relocating to France customs duties are not payable on personal belongings, provided you have owned them for at least 6 months and taxes have been paid in the country of origin. You will need to provide proof of change of residence, eg visa.

The rule does not apply if your property is a second home where you are bringing personal belongings, when you may be liable for duties and taxes, notably VAT, although as a general rule the items will be duty-free. You need to produce information on values with, where possible, purchase invoices for high value items. You can also produce your removals insurance certificate.

For permanent relocation, you need to bring the belongings within 12 months of your relocation to France.

However, you need to complete two copies of a customs declaration and attach to it a complete inventory, with values. The document may normally be handled by your shipping agent.

The form used is Déclaration d'entrée en France en franchise de biens personnels en provenance de pays tiers à l'Union Européenne.

If you bring your belongings over in several journeys, you must list all of them on the inventory submitted to customs at the time of the first transfer.

Strictly speaking, you are not entitled to relinquish (by sale, rental, loan, etc.) your belongings, which are duty-free, before a period of one year following their importation into France.

Our guide to importing a vehicle can also be found at Importing a Vehicle to France.

There are particular controls on the importation of plants and plant products, and animal based products as well as limits on tobacco and alcohol.

You may also find it useful to read our article Border Checks on UK Nationals

 

[st599]

I think it depends on if you're moving to the EU or whether you'll be based in the UK and travelling to EU temporarily.

 

[jonrarit]

No not moving there, just cruising the med but still a uk resident with the boat being uk registered but kept in the EU

 

[Besonders]

Given your original OP, that you are just cruising the Med and will remain a UK citizen then essentially you are a tourist in Europe, albeit a long term tourist:
Thus i believe the following rules apply ( which amount to 430 euros of other goods) without any VAT due) provided you are personally accompanying the items

Rules for carrying alcohol, tobacco, cash in the EU and leaving and entering the EU.

Of course you could argue that you are not importing the items but merely taking them with you to enjoy your holiday and you fully intend to return to the UK with the same items.
I am not saying that argument would work, just hypothesising.
Hope the above is of some assistance

 

[st599]

Given your original OP, that you are just cruising the Med and will remain a UK citizen then essentially you are a tourist in Europe, albeit a long term tourist:
Thus i believe the following rules apply ( which amount to 430 euros of other goods) without any VAT due) provided you are personally accompanying the items

Rules for carrying alcohol, tobacco, cash in the EU and leaving and entering the EU.

Of course you could argue that you are not importing the items but merely taking them with you to enjoy your holiday and you fully intend to return to the UK with the same items.
I am not saying that argument would work, just hypothesising.
Hope the above is of some assistance

If you're temporarily importing goods, would you not need an ATA Carnet which are a) annoying to use, b) expensive and c) time limited.

 

[John100156]

Interesting. So if I wanted to take a new RIB Tender out on a trailer to ES as a UK resident for a short holiday, previously having had the boat for say 6m prior to visit, I could say I intend to bring it back and might have to include it on my return ferry ticket, I wonder what would happen if it fell off the back of the trailer whilst out there, if you get my drift?????? Or even buy a £300 piece of junk to sit on trailer. I wonder as a tourist if the HIN would be recorded.

I wanted to buy a new one (~£10k) March/April otherwise likely I will try to buy in ES or even import tax free from US and pay ES Taxes, I have no idea at the moment...

 

[st599]

Interesting. So if I wanted to take a new RIB Tender out on a trailer to ES as a UK resident for a short holiday, previously having had the boat for say 6m prior to visit, I could say I intend to bring it back and might have to include it on my return ferry ticket, I wonder what would happen if it fell off the back of the trailer whilst out there, if you get my drift?????? Or even buy a £300 piece of junk to sit on trailer. I wonder as a tourist if the HIN would be recorded.

I wanted to buy a new one (~£10k) March/April otherwise likely I will try to buy in ES or even import tax free from US and pay ES Taxes, I have no idea at the moment...

If it's on a carnet, you'd lodge a bond, and if you failed to return the paperwork showing you'd brought it back to the UK, forfeit the bond.

Bond percentage varies, but 40% seems normal in my trade.

 

[nortada]

Interesting. So if I wanted to take a new RIB Tender out on a trailer to ES as a UK resident for a short holiday, previously having had the boat for say 6m prior to visit, I could say I intend to bring it back and might have to include it on my return ferry ticket, I wonder what would happen if it fell off the back of the trailer whilst out there, if you get my drift?????? Or even buy a £300 piece of junk to sit on trailer. I wonder as a tourist if the HIN would be recorded.

I wanted to buy a new one (~£10k) March/April otherwise likely I will try to buy in ES or even import tax free from US and pay ES Taxes, I have no idea at the moment...

if you want to get it in Spain. why not contact Ayamar in Ayamonte?

Spanish registered company run by Brits and has a good delivery set-up.

Google Ayamar.

Be very interested to hear how you get on.

Only thing don't know, how you would be placed for taking it back into the UK?

 

[Besonders]

Interesting. So if I wanted to take a new RIB Tender out on a trailer to ES as a UK resident for a short holiday, previously having had the boat for say 6m prior to visit, I could say I intend to bring it back and might have to include it on my return ferry ticket, I wonder what would happen if it fell off the back of the trailer whilst out there, if you get my drift?????? Or even buy a £300 piece of junk to sit on trailer. I wonder as a tourist if the HIN would be recorded.

I wanted to buy a new one (~£10k) March/April otherwise likely I will try to buy in ES or even import tax free from US and pay ES Taxes, I have no idea at the moment...

Well people take caravans abroad every year, some possibly with contents combined worth more than a RIB Tender, I am sure they are not exported but accepted to be for use and enjoyment of their holiday, Again i am not saying a RIB Tender would be allowed through with no checks,..... but it could be .. I honestly have no idea if a carnet or bond is required for a caravan

 

[John100156]

Thanks chaps for all your comments above, I will take a look at Ayamar later, I will let this run on a bit to seek further comments...

 

[John100156]

Whoops its not me to let this run on a bit - apologies to OP...!

 

[Graham376]

Hypothetical at the moment but does anyone know the VAT/Custom implications of self transporting used boaty stuff out to a boat moored in the EU?

At the moment, I suspect car contents will be scrutinised more closely than when/if the tourist season kicks in again and cars loaded with camping gear become the norm. If your outboard is a 2 stroke, remember that's technically not allowed to be imported to EU. Whatever it is, I would take the leg off and make it look more like spares or broken to devalue it, just in case.

 

[sailaboutvic]

Reading how much people are getting charge for stuff coming in and out of the Uk/EU ,
I don't think anything said is is that straight forward . Hold on to your seats guys and thanks for tho who tho it was good for us to leave the EU

 

[jonrarit]

I would take the leg off and make it look more like spares or broken to devalue it, just in case.

Hmm even with the leg removed I doubt this would ever look like it was for "spares"

 

[Sailfree]

Reading how much people are getting charge for stuff coming in and out of the Uk/EU ,
I don't think anything said is is that straight forward . Hold on to your seats guys and thanks for tho who tho it was good for us to leave the EU

We have some clothes (sorry correction - wife has lots of clothes!!) which we need to take to new house in Portugal plus we intend to donate a lot to local Portuguese charities (battered wives home and child abuse victims) plus some new light fittings and good but used furniture from our house in Salisbury which we are selling. Be all wrapped up on 10' long trailer. Be interested in any reports of French or Spanish Customs once normal travel resumes.

Officially any tariffs and dues will be payable at first point of entry. Difficulties/charges might make Ferry to Spain rather than France more attractive.

Be interested in anyones experience.

 

[sailaboutvic]

We have some clothes (sorry correction - wife has lots of clothes!!) which we need to take to new house in Portugal plus we intend to donate a lot to local Portuguese charities (battered wives home and child abuse victims) plus some new light fittings and good but used furniture from our house in Salisbury which we are selling. Be all wrapped up on 10' long trailer. Be interested in any reports of French or Spanish Customs once normal travel resumes.

Officially any tariffs and dues will be payable at first point of entry. Difficulties/charges might make Ferry to Spain rather than France more attractive.

Be interested in anyones experience.

So you don't have any clothes,
just a word of warning Portugal isn't that warm in the winter months .
Wish you the best of luck .

 

[Sailfree]

So you don't have any clothes,
just a word of warning Portugal isn't that warm in the winter months .
Wish you the best of luck .

Thanks.

Yes I do have some but most of mine are already there - we transferred them from apartment to boat - we have lived there for 4 yrs! Don't think many of the girls or women will be intested in my clothes but intend to give some of my old business suits to a local church there - could end up with some very smartly dress but very poor people there!

Nazare rarely goes below 6 deg C overnight but new house in Carvalhal will reach 0 deg C on some nights. In Carvelhal it was 16 deg C today but dropping to the dreadful 13 deg C overnight!

I have better insulation on the house in Portugal than UK but thats to keep it cool as well as warm ! We have underfloor heating and cooling. I took the view when I designed and specified the new house that energy bills were only going one way!

 

[Graham376]

What are "Other Goods" for customs allowances? Back in the '50s and '60s, when driving or flying to Europe, it was all very simple with rarely any checks on car contents or baggage, except when returning to UK. No-one in those days had laptops, tablets or mobile phones, the value of which these days by far exceeds the €430 personal allowance. Wonder if they will be overlooked or valued? We usually travel on plane with 2 notebooks, 2 tablets and 4 mobile phones between us.

 

[nortada]

What are "Other Goods" for customs allowances? Back in the '50s and '60s, when driving or flying to Europe, it was all very simple with rarely any checks on car contents or baggage, except when returning to UK. No-one in those days had laptops, tablets or mobile phones, the value of which these days by far exceeds the €430 personal allowance. Wonder if they will be overlooked or valued? We usually travel on plane with 2 notebooks, 2 tablets and 4 mobile phones between us.

Are you getting receipts to indicate the value of what you are carryingNot that purchase receipts are a measure of current value.

Wonder if they hope to check inbound flights As in the old days, probably do a percentage check on suspicious inbounds.