Denmark - over wintering

[Koeketiene]

If the boat wasn't in the EU on B-day, then it lost its EU VAT status. It's now UK VAT paid. For CE (and UKCA) it has to comply with the most recent version on the date of import.
More details at: https://www.rya.org.uk/news/rya-and...tial-new-costs-of-trading-second-hand-vessels

That was not the advice I received from French Douanes in Lorient when I was considering buying a 1973 built/launched UK registerd boat.
I was told in no uncertain terms that not VAT would be due and I was also told that CE certification did not apply on a boat of that age.