buying a british made boat that was exported and now re-imported

[barca nova]

Looking at the purchase of a british made boat that was exported to Germany in 94 and reimported back into the UK in 2014 so both transactions when we were in the EU. Are there any implications in terms of vat and rcd that I need to be sure on?

 

[dunedin]

Depends where you are and where planning to use the boat?

As I understand it the boat is effectively just like other boats that were in the UK on B day - ie fine for UK, able to be taken to EU (by a non EU resident) for up to 18 months. But no special status in EU just because of previous German stay.

PS. That assumes not in corporate ownership and therefore not VAT paid.
PPS.This is a forum opinion, so treat with caution

 

[Tranona]

Its VAT "status" is determined by its location on 31/12/2020 and from what you say it was in the UK under the terms of the withdrawal agreement. Where it was built and its previous location within the EU, and where VAT was originally paid is irrelevant. It would be good to have the full paperwork trail including evidence of where it was on B day - although nobody is ever going to question you - it is just another old boat.