Duration of T2L

[Graham376]

A T2L is an official opinon that the boat is 'union goods' at the time of issue.

But, according to UK VAT, those issued most likely won't be valid after 31/12 as we will no longer be in the Customs Union.

 

[TernVI]

I spoke to the VAT Import and Export department who informed me that RGR was never designed for personal goods and my boat which has been outside the UK now for 14 years will have no problems.

The document you link to clearly says - This notice concentrates on the arrangements for re-importing commercial goods.

Yet it mentions pleasure vessels explicitly...
See also
Notice 8: sailing your pleasure craft to and from the UK

 

[TernVI]

HMRC had to, in the withdrawal agreement, match the EU use of RGR, required to provide a legal way for EU owners to return with their yachts if they had been in the UK. I doubt whether it will ever be used in anger as no o e will be challenged on returning. This was the view of HMRC but they brought in RGR to provide the same legal certainty!

Export from the eurozone for a yacht is the act of sailing it abroad. Returning is the act of sailing back. You are exempt from looking your VAT status if you return within 3 years of export.

Now this has never ever been the establishe practice when a yacht sails abroad. This is made up mumbo jumbo from the commission. As far as the HMRC is concerned , it's like it always was. If it's sold abroad it's lost, but 3 years never entered the picture.

Yachts in Turkey will have an issue as Greece had already pointed out to the CA, that a yacht in Turkey for more than 3 years is f.....d.

RGR has existed much longer than any withdrawal agreement.
AIUI, UK practice has long been to waive the 3 year limit, at least for yachts and some other personal possessions. But I think the 3 year limit has been there a while.
What happens in Greece is a matter of EU law mixed with the whim of the greeks. Greece/Turkey relations are worse than normal lately, so Turkey to Greece is likely not a diplomatic route to re-import anything.
Boats in Turkey for 3 years+ can hopefully carry on being enjoyed in Turkey, politics permitting.

 

[Graham376]

See also
Notice 8: sailing your pleasure craft to and from the UK

Notice 8 has been around for a while but the problem is that many of these VAT notices will be obsolete in a few months. Speaking on the phone to VAT officers, the impression I've always come away with is they are not looking to penalise anyone returning their boat from EU as long as it meets UK conditions, just as has happened in the past with UK boats returning from places like Turkey or extended circumnavigations. As negotiations are not yet complete, they are often guessing about likely future situation as can be seen in their reply to my written enquiry in #18.

 

[Mistroma]

Yet it mentions pleasure vessels explicitly...
See also
Notice 8: sailing your pleasure craft to and from the UK

It pretty much tries to cover everything. I remember spotting an error in some online instructions to help complete the T2L form for a yacht. The suggested code was 88-03911000 and it didn't agree with the code I had used. I double checked and found that it referred to "suborbital and spacecraft launch vehicles".

I assumed that 88- was just a typo for 89- or the group involved had very ambitious cruising plans.

 

[Chris_Robb]

RGR has existed much longer than any withdrawal agreement.
AIUI, UK practice has long been to waive the 3 year limit, at least for yachts and some other personal possessions. But I think the 3 year limit has been there a while.
What happens in Greece is a matter of EU law mixed with the whim of the greeks. Greece/Turkey relations are worse than normal lately, so Turkey to Greece is likely not a diplomatic route to re-import anything.
Boats in Turkey for 3 years+ can hopefully carry on being enjoyed in Turkey, politics permitting.

RGR has been around for decades. My point was that the EU commission required a formal way of allowing a French Vessel in the UK on 31st Dec and return route, where otherwise it was a dead canard.

So I dont think it will ever be actually used - its just there as an enabler.

Once you are over 3 years there is a limited number of reason to re import personal chattels (yachts).
The only one that we could use is that of a returning expatriate..... However to do that in Greece you would have to be a returning expat - which we are not.