Exit and re entry EU temp admission

[jcwads]

Quick question on exiting the EU and re entering for temporary admission (UK VAT paid boat). I’m pretty sure you just have to get the stamp outside the EU (for me Tunisia) and then turn round and go back again right away. I don’t think you have to wait 24hrs before return. Anyone who has done this l, can you confirm?

 

[Baggywrinkle]

What is the Temporary Admission Procedure?​

Under the Temporary Admission Procedure (TA), non-EU flagged vessels can be temporarily brought into the customs territory of the European Union (including territorial waters) without having to pay customs duties or Value Added Tax (VAT) for private use. However, the period of use in the EU is limited, and once it ends, the boat must leave, failure to do so will result in customs duty and VAT becoming due. It’s worth noting that a boat is temporarily admitted into the EU, not into a specific member state, so it can move between states without further customs formalities during the 18-month period allowed.

How long do you have to leave the EU to reset the Temporary Admission Procedure?​

There is no minimum period during which your yacht must remain outside of the customs territory of the Union, so you can sail your yacht out of the EU and then start a new period of temporary admission when you return.

Resetting EU VAT status - Temporary Admission Procedure

Can you have another period of Temporary Importation? How long must you wait?

Yes, you are not limited to a single period of temporary import. You can sail the yacht out of the EU and when you came back again a new period of temporary admission can begin.
The customs rules do not provide for a 'minimum period' during which the goods must remain outside of the customs territory of the Union.

https://taxation-customs.ec.europa.eu/system/files/2018-04/rules_for_private_boats-faq_en.pdf

I would ask the port you wish to re-enter in what you need to do to reset your 18 months - you might well be surprised. In Croatia, I just had to go out of sight and return. Some people log a GPS track to show they have left the territorial waters of the EU.

 

[jcwads]

Thanks that’s really helpful. I have a feeling Sardinian authorities will expect me to sail to Tunisia but I will enquire when I get to Cagliari.

 

[Tranona]

Implementation is the responsibility of individual states and many of those devolve it to local officials so that is good advice to check with both your departure point and crucially your re-entry point. (They may not have the same view on what is required!)

 

[jointventureII]

We've done this for 11 years, to / from Tunisia or Albania.

On one occasion we left Cagliari early morning and were back in Cagliari the same day. Certainly in Italy there is no stipulation as to how long one needs to be out of the EU zone for

 

[jrudge]

Thanks that’s really helpful. I have a feeling Sardinian authorities will expect me to sail to Tunisia but I will enquire when I get to Cagliari.

I have done the run from Cagliari. I am there in the next 10 days ( nothing to do with vat).

Sardinia will not care.

The only time it matters is when a customs official ( or a buyer ) wants to see the paperwork.

There is a 0.1 % chance that the person who wants to know is the person who stamps you back into the eu but they are just clearing you in to customs.

When I last did I it the boat was stationary for 45 mins fueling. We did not get off the boat. Customs came on. Had a ok. Stamp stamp stamp. Lovely boat. Off they go. Into the saloon to hand over cash to the agent.

Whatever you do use an agent.

Repeat after me. Use an agent

 

[dunedin]

Repeat after me. Use an agent

Out of interest, why do you use an agent? I haven’t yet had to do this personally, but masses of sailing yachts seem to do this exercise every year, and as far as I can tell from the CA reports, an agent is almost never used.

 

[jrudge]

Depends if you want to be stationary for 45 mins or 3 days. Ask Hurricane about his experience!

How many times have you done it I would be interested in your non agent experience. I would not consider it under any circumstances so you are clearly braver than I am.

 

[Baggywrinkle]

As someone who has never used an agent, my experience is that if you leave and return to the same port in order to reset - then it goes really smoothly. Everyone knows that TA is law and if you qualify for TA then the customs also know there is no point in wasting everybodies time.

It goes slower, and more questions are asked, if you use different ports for exit and entry - simply because the staff there didn't witness you leave a few hours earlier or the day before. Then there are questions about what are you doing?, are you eligible?, what would the tax take be if you weren't?, are you smuggling goods or people? - they basically don't know you or your boat so tend to be more thorough. Maybe an agent in this case would be better to ensure you don't trip up on some of the questions or paperwork.

My experience is that it goes fine, without an agent, if the same port is used - you may hit a shift change but even then, the exit paperwork will be stamped and signed by their co-workers from the same port - so is less likely to be questioned. They all understand that it is good for their economies to have foreign boats in their countries, just play by the rules and understand that you are a guest and entry to the EU is no longer a right like it used to be - Brits have simply swapped freedom of movement for the ability to keep VAT free boats in the EU.

 

[jrudge]

The agent is in Tunisia as its a difficult place to deal with. Hurricane was there for 2 days with no passports and no idea of when they could leave. I was there for 45 mins and never got off. I know which one I prefer. You need to bribe the officials, you have no idea of the rate. The agent does and they are there when you arrive.

In the Eu you just arrive and other than customs formalities they have no interest and likely no awareness of the 18 month rule. Last time I came into Cagliari we did not even clear customs - the only thing that matters is you can prove the boat left the EU.

The only time the 18 month rules matters is when someone asks you to prove the boat has exited the EU which is either a customs check ( I have had only 1 in Bonafacio ) or you sell the boat and the buyer wants to know.

Ie the whole process does not mater until it matters when it matters a lot.

 

[Hurricane]

The agent is in Tunisia as its a difficult place to deal with. Hurricane was there for 2 days with no passports and no idea of when they could leave. I was there for 45 mins and never got off. I know which one I prefer. You need to bribe the officials, you have no idea of the rate. The agent does and they are there when you arrive.

Not entirely true - we were there for 2 days but mainly for weather reasons. And they did take our passports for that period. But we were free to collect our passports and go at any time. When we did collect our passports the authorities made it difficult so you are partially correct.

The big issue of going into Tunisia without an agent is that the authorities are bent. They use your naivety and make charges. IIRC, the "officer" that we were dealing with said "You need to give me a present" and "you need to give my chief a present". When I asked, the present was suggested of 50 eruos for him and 200 euros for his "chief" - we paid but they played that trick again when we left - we didn't pay them that time.
So, to recap it cost us 250 euros in bribes.
We were enroute to Malta so I asked our Maltese agent when we got there and their agency fees for Tunisia would have been 250 euros.
So, the "officers" in Tunisia know exactly what they ate doing and how much to charge.

That said, if I were to go back, I would use an agent.
In fact, we did call in again on the way back (gluttons for punishment) and I did use an agent.
The agent experience was much better but there were still problems.

The problems were mainly fuel - the agent said "don't use the fuel berth - bad fuel - my fuel is much better - only 10 cents more"
So we fell into that trap as well and the agent appeared with a Pickup Truck with a 1000 litre tank bolted to the back of it.
I wanted 3000 litres so he had to get another Pickup Truck go backwards and forwards several times.
The frustration was worse because the Pickup Truck didn't have an electric pump so a little man had to manually transfer 3000 litres.
Apparently they did have a pump but no electricity to run it - I tried helping with out generator but their electric pump didn't work.
Oh yes, there was no gauge so I had to "trust them" that there was 1000 litres in each load!!



I cringe now - so much could have gone wrong.

So, even with an agent things aren't easy.


Our next port of call was Carloforte - WHAT A RELIEF

 

[dunedin]

Depends if you want to be stationary for 45 mins or 3 days. Ask Hurricane about his experience!

How many times have you done it I would be interested in your non agent experience. I would not consider it under any circumstances so you are clearly braver than I am.

I carefully prefaced my comment that I had no direct personal experience - but the many references on here (in the saily boat areas of the forum) and on the extensive Cruising Association, it appears that most sailing yacht owners do not seek the services of an agent for this (at least in the modest sizes - may be different as get into £1m plus boats).
Often seems to be sufficient to have marina receipts for a harbour outside the EU - plus photos to be safe.
There has also been some active debates about whether a GPS track showing crossing into international waters is sufficient. Some seem to have managed to get this accepted on return to EU port, but as ever the EU interpretation often depends on individual official - so I certainly would not envisage this being a wise strategy for anything other than a small / low value boat (where the VAT value at risk may be less than the costs of a trip to say Tunisia).
But marina receipts from out of EU (plus keeping supporting evidence such as photos and tracks) appears to work for many. Perhaps the scrutiny gets higher as the boat value increases?

 

[jrudge]

Out of interest, why do you use an agent? I haven’t yet had to do this personally

Apologies. My reading of the oddest had done it but without an agent.

All the agent does is make life simpler in Tunisia. End of.

The agent does nothing to enhance the 18 months proof etc. they simply removal all hassle and mean you arrive / stamp /go.

There is a misunderstanding on this thread as to how it works.

The position is you at some point maybe asked to prove the boat has left the eu. This may never happen to you but when it does you need the required proof. A marina receipt is fine.

Customs on arrival into the eu will almost certainly show nil interest. If nothing else you have just arrived so you certainly won't be over the 18 months !

No proof and suddenly you are in a world of pain. The penalty is typically double the vat and the boat is impounded. Happened to a friend in Palma.

 

[jcwads]

Thanks for all the help here. Especially @jrudge . Off tomorrow morning… Cagliari isn’t the easiest. Customs are a drive away and the port police over by the cruise terminal. Been running around like a headless chicken today……

 

[simon]

Thanks for all the help here. Especially @jrudge . Off tomorrow morning… Cagliari isn’t the easiest. Customs are a drive away and the port police over by the cruise terminal. Been running around like a headless chicken today……

Jcwads, I am doing this in September so would be very interested to hear how it goes for you and how the agent performs. Would be very grateful for an update once over …… good luck, Simon.

 

[Bouba]

I have done the run from Cagliari. I am there in the next 10 days ( nothing to do with vat).

Sardinia will not care.

The only time it matters is when a customs official ( or a buyer ) wants to see the paperwork.

There is a 0.1 % chance that the person who wants to know is the person who stamps you back into the eu but they are just clearing you in to customs.

When I last did I it the boat was stationary for 45 mins fueling. We did not get off the boat. Customs came on. Had a ok. Stamp stamp stamp. Lovely boat. Off they go. Into the saloon to hand over cash to the agent.

Whatever you do use an agent.

Repeat after me. Use an agent

The last time I was stopped in France (in my French registered boat) they photographed all our documents....who they share them with I have no idea....but I think it’s wrong to assume one arm of government doesn’t talk to the other or share the same database

 

[jcwads]

Jcwads, I am doing this in September so would be very interested to hear how it goes for you and how the agent performs. Would be very grateful for an update once over …… good luck, Simon.

Very good indeed. The agent was a top chap. Friendly, efficient and sorted things I needed doing last minute. I’ll be posing a proper cruise report in a week or so.

 

[simon]

Very good indeed. The agent was a top chap. Friendly, efficient and sorted things I needed doing last minute. I’ll be posing a proper cruise report in a week or so.

Good news, I’m glad it went well and look forward to your report.

 

[jrudge]

I am in Cagliari now if you are still here

 

[jrudge]

The last time I was stopped in France (in my French registered boat) they photographed all our documents....who they share them with I have no idea....but I think it’s wrong to assume one arm of government doesn’t talk to the other or share the same database

They want documents as proof which is what they asked for and got.

The only vat check I ever had was in Bonafacio a d that was very specific to vat not other papers.