European VAT Borders

[multihullsailor6]

European VAT laws stipulate that if you take your yacht, on which VAT has been paid, for more than 3 consecutive years outside of the EU borders you are, upon your return with the yacht, considered to re-import your yachtinto Europe and liable to pay VAT a second time.

My question is how are the Canaries, the British, French and Spanish overseas areas in the Caribbean treated in this respect - i.e. when sailing from the UK via Portugal to the Canaries and then across to an independant Caribbean island state at which point does the 3 year time span start? On exiting the last Portuguese port or the last Spanish port in the Canaries? And how is time spent in British, French or Spanish Caribbean territory treated in this respect?

 

[Twister_Ken]

It's not a comprehensive answer, but Martinique and Guadeloupe are actually French départements. If visiting them you are in France in many respects. VAT as well?

If you do French, this might help.

 

[Tranona]

The special Territories considered outside the EU for VAT and or customs purposes are listed in 7.2 and 7.3 on VAT notice 308. Outside for VAT include CI, Canary Islands, Guadolupe and Martinique.

The 3 year rule has a "normally" in it, which may be of help.

Azores is in so I guess a regular visit there restarts the clock!

Think this is one area where HMRC would be the best source of advice. There is a helpline for yachting queries.

 

[goboatingnow]

The three year rule is easily extenable, almost indefinantly, once you are the owner on departure and return. You can use an ATA carnet document to reenforce the situation. IN my experience it never an issue once you remain the owner. Its a tiny concern