10 yr limit for TA for vessels in EU

[DERF]

Does any one know the facts around this?

I have come across several articles that make reference to a 10 yr aggregate rule for TA in the EU.

Maximum 10 year limit to TA periods​

In 2016 the EU set a maximum term of the TA for 10 years. Although the relevant provisions may perhaps be interpreted otherwise, EU customs authorities now appear to take the position that this applies to the aggregate TA periods of a specific boat, irrespective of the owner.
This means that a non-EU VAT paid boat may over its total life time only be in EU waters under the TA regime for an aggregate maximum period of 10 years. All individual TA periods would need to be added up. For a boat that was UK VAT paid and not in the EU on 31 December 2020 the 10-year term would start with any TA period after 31 December 2020 (as it became non-EU VAT paid only on that date).

I was under the impression that the legal basis for TA was covered in the Istanbul convention 1990

• 
  
• Legal Basis
• The Istanbul Convention of 26 June 1990 on Temporary Admission (entered into force in the EU on 27 November 1993) sets the framework.
• The European Union has implemented this through the Union Customs Code (UCC – Regulation (EU) No. 952/2013), in particular Articles 250–253.
• Main Rule for Private Pleasure Yachts
• Article 5, Annex C of the Istanbul Convention (Means of Transport):
  Pleasure boats and private aircraft may be granted temporary admission for a period not exceeding 18 months without payment of import duties and taxes.
• The period of 18 months is the maximum per cycle.
• Renewal
• The Convention does not limit the number of renewals.
• Each effective exit from the EU customs territory (e.g. to Montenegro, Turkey, Albania, Tunisia, Gibraltar, etc.) resets a new 18-month cycle.
• Exits must be real and provable (e.g. marina invoices outside the EU, customs clearance documents, AIS tracks, logbook entries).
• Conditions
• The owner and principal user must be resident outside the EU.
• The yacht must be used strictly for private purposes (no charter or commercial operation from an EU port).
• The yacht must be re-exported (exit the EU) before the end of the 18-month period, unless an exceptional extension is granted by customs (e.g. in case of force majeure).
• Clarification on Total Duration
• There is no cumulative maximum (10 years, 20 years, etc.) in the Istanbul Convention or in the UCC.
• A yacht can remain indefinitely in the Mediterranean under Temporary Admission, provided it exits the EU customs territory at least once every 18 months and the owner remains a non-EU resident

Does anyone know if the 2016 EU directive is fact or fiction?

 

[Portofino]

We will know in a few months after the 10 yr anniversary .
If it’s ever applied ?

In 2030 for the U.K. owners too .

 

[Clash]

Does any one know the facts around this?

I have come across several articles that make reference to a 10 yr aggregate rule for TA in the EU.

Maximum 10 year limit to TA periods​

In 2016 the EU set a maximum term of the TA for 10 years. Although the relevant provisions may perhaps be interpreted otherwise, EU customs authorities now appear to take the position that this applies to the aggregate TA periods of a specific boat, irrespective of the owner.
This means that a non-EU VAT paid boat may over its total life time only be in EU waters under the TA regime for an aggregate maximum period of 10 years. All individual TA periods would need to be added up. For a boat that was UK VAT paid and not in the EU on 31 December 2020 the 10-year term would start with any TA period after 31 December 2020 (as it became non-EU VAT paid only on that date).

I was under the impression that the legal basis for TA was covered in the Istanbul convention 1990

• 
  
• Legal Basis
• The Istanbul Convention of 26 June 1990 on Temporary Admission (entered into force in the EU on 27 November 1993) sets the framework.
• The European Union has implemented this through the Union Customs Code (UCC – Regulation (EU) No. 952/2013), in particular Articles 250–253.
• Main Rule for Private Pleasure Yachts
• Article 5, Annex C of the Istanbul Convention (Means of Transport):
  Pleasure boats and private aircraft may be granted temporary admission for a period not exceeding 18 months without payment of import duties and taxes.
• The period of 18 months is the maximum per cycle.
• Renewal
• The Convention does not limit the number of renewals.
• Each effective exit from the EU customs territory (e.g. to Montenegro, Turkey, Albania, Tunisia, Gibraltar, etc.) resets a new 18-month cycle.
• Exits must be real and provable (e.g. marina invoices outside the EU, customs clearance documents, AIS tracks, logbook entries).
• Conditions
• The owner and principal user must be resident outside the EU.
• The yacht must be used strictly for private purposes (no charter or commercial operation from an EU port).
• The yacht must be re-exported (exit the EU) before the end of the 18-month period, unless an exceptional extension is granted by customs (e.g. in case of force majeure).
• Clarification on Total Duration
• There is no cumulative maximum (10 years, 20 years, etc.) in the Istanbul Convention or in the UCC.
• A yacht can remain indefinitely in the Mediterranean under Temporary Admission, provided it exits the EU customs territory at least once every 18 months and the owner remains a non-EU resident

Does anyone know if the 2016 EU directive is fact or fiction?

Can't see any reference to that in any official publication. Would be helpful if this supposed EU legislation was referenced. Without that I'm calling BS.

 

[Tranona]

Even if it is in the EU VAT Directive (which I doubt) it would be impossible to implement as the management of TA is left to individual state customs with no specific requirement for recording entry and exit, never mind keeping any sort of central records. Once you enter one state you are free to move around the EU without any further checks.