foreign yacht insurance & registration

[Guest]

Hello, I hope someone can assist.
I am a brit living in the US & hope to sail back a yacht to my home in the UK this summer, I am not sure how I should go about insuring & registering her & under what flag to sail her etc, insurance in the US will be hard to get as I am not American whilst UK registration will be tough until I import her.

Any pointers would be most welcome

thanks

 

[Guest]

Presuming that the boat is less than 24 metres in length you should be able to register on the Small Ship's register (registry off Shipping & Seamen, Cardiff), which is simple and cheap. Insurance through a UK insurer should not be a problem either. Your biggest problem will be compliance with the Recreational Craft Directive if the boat is US built and was not first launched in the UK.

 

[Guest]

You should check the rules, but I believe that the Small Ship's Register (Part III registration) is only available to those resident in the UK, which you are not. The full Part I registration on the other hand is available to you whether or not you are currently resident in the UK.

The downside of part I registration is that it is more of a hassle to get: you have to prove a chain of ownership to the satifaction of the Registry, you have to have the boat registered for tonnage by an approved measurer (how you do that in the US, goodness knows, but the Registry or the RYA should tell you if they accept any US measurers). On the other hand, it's a better thing to have since it proves you own the boat, whereas Part III registration doesn't.

Probably the practical alternative is only to reregister the boat in the UK after you've brought it here (Part I registration), or after you become UK resident again (Part III registration).

 

[beneteau_305_553]

I'm also sailing back to the Uk this summer.

I found the RYA web site very helpfull. It's linked to the customs and excise for info on VAT and also to the DTI for info on the recreational craft directive.

good luck



Richard

 

[Guest]

Your problem will definitely be VAT and the small craft directive. The latter can be quite costly to obtain, depending on type and age of your vessel. As for VAT, a temporary import permit will suffice, while you are arranging other things around your stay etc.

Insurance will not be a problem for you, if you can contact Pantaenius' UK Office in Plymouth. (Tel: +441752 223656. Mary Boyle of their Policy Administration and Customer Support Department email: mary@pantaenius.com).

Pasted below is the law as it stands, both from an RYA point of view and HM Customs and Excise. The last document is very recent and summarises Customs' thinking.

The following is an extract from the RYA info:
Why might I have to prove that VAT has been paid on my boat?
EU residents may only use a boat within the EU if it is VAT paid or deemed to be VAT paid. Therefore, although a VAT receipt is not actually part of a ship's documents it is needed to prove that the boat is entitled to free movement throughout the EU. This means that a customs officer is entitled to ask you to prove the VAT status of your boat. Your boat could be detained if its VAT status is in doubt.

Please note that this FAQ is intended a guide only. Customs Notice 8 'Sailing your pleasure craft to and from the United Kingdom', is a useful source of information. It can be obtained from most HM Customs & Excise offices or from their website at <http://www.hmce.gov.uk/> .

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How do I know if VAT has been paid on my boat?
Documentary evidence is produced to show that VAT has been paid on a boat. This is generally the original VAT invoice. If the boat was imported from outside of the EU, you may have the import certificate that shows that VAT was paid on importation.

Some boats may be deemed VAT paid under age-related relief. For this to be true, the boat must have been in use as a private pleasure vessel prior to the 1st January 1985 and have been in the EC on 31st December 1992, which was before the borders opened in the EU. Documentary evidence must be produced to prove both cases and could include:

For age:

Marine survey
Part 1 Registration
Insurance documents
Builders certificate
For location at 31st December 1992:

Receipt for mooring
Receipt for Harbour Dues
Dry dock records
As Austria, Finland and Sweden joined the Single Market two years later, the relevant dates will be - in use before 1st January 1997 and moored in the EC on 31st December 1994.

HM Customs & Excise have the following advice If you are unable to produce any of the above documents. They say that whilst within the EC, you should carry a Bill of Sale (between two private individuals in the UK). This is not conclusive proof that VAT has been paid, but it does indicate that the tax status is the responsibility of UK Customs.

Please note that this FAQ is intended a guide only. Customs Notice 8 'Sailing your pleasure craft to and from the United Kingdom', is a useful source of information. It and other information leaflets can be obtained from most HM Customs & Excise offices or from their website at <http://www.hmce.gov.uk/> .

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My boat is pre-1985 and does not have a VAT receipt, what can I do?
Some boats may be deemed VAT paid under age-related relief. For this to be true, the boat must have been in use as a private pleasure vessel prior to the 1st January 1985 and have been in the EC on 31st December 1992, which was before the borders opened in the EU. Also, it must not have been sold in a non-EU country in since 1st January 1993. Documentary evidence must be produced to prove both cases and could include:

For age:

Marine survey
Part 1 Registration
Insurance documents
Builders certificate
For location at 31st December 1992:

Receipt for mooring
Receipt for Harbour Dues
Dry dock records
As Austria, Finland and Sweden joined the Single Market two years later, the relevant dates will be - in use before 1st January 1997 and moored in the EC on 31st December 1994.

HM Customs & Excise have the following advice If you are unable to produce the above documents. They say that whilst within the EC, you should carry a Bill of Sale (between two private individuals in the UK). This is not conclusive proof that VAT has been paid, but it does indicate that the tax status is the responsibility of UK Customs.

Please note that this FAQ is intended a guide only. Customs Notice 8 'Sailing your pleasure craft to and from the United Kingdom', is a useful source of information. It and other information leaflets can be obtained from most HM Customs & Excise offices or from their website at <http://www.hmce.gov.uk/> .

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I am buying a boat outside of the EU, eg Turkey, USA, Channel Islands, what is the VAT position?
'ANY yacht purchased outside the EU will be liable for VAT, regardless of age or previous tax history. There may also be Import Duty unless the boat is more than 12 metres length overall, or built in the EC. Charges become due at the first port of call.'

(source: HM Customs & Excise)

One of the most common VAT pitfalls seems to be a misunderstanding about VAT status and the fact that it can change throughout a boat's life. For example, if a boat has been bought in the UK VAT-paid and is then taken outside the EU to Turkey or the USA where it is eventually sold, it has LOST its original VAT-paid status. This means that VAT will again be payable on the boat if it is brought back by the new owner, who is an EU citizen, into the EU. VAT must be paid in the first port of call within the EU.

This also means that if a boat is owned by an EU citizen in a non-EU country and is VAT-unpaid, it may not be used to visit the EU even for a day unless VAT is paid on it immediately on entry to the EU.

Countries that are currently outside of the EU or the EU VAT area include: Turkey, Croatia, Channel Islands, Gibraltar, USA, South Africa, New Zealand, Australia. Please note that the list is not exhaustive.

Please note that this FAQ is intended a guide only. Customs Notice 8 'Sailing your pleasure craft to and from the United Kingdom', is a useful source of information. It and other information leaflets can be obtained from most HM Customs & Excise offices or from their website at <http://www.hmce.gov.uk/> .

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What if I buy my boat in an EU country?
Yachts bought NEW within the EC pay VAT at the country of destination. Please contact HM Customs & Excise for further advice about the procedure and paperwork that must be completed. Their website address is <http://www.hmce.gov.uk/> .

If you buy a second-hand boat within an EU country, you should ask for proof that VAT has been paid in the same way that you would in the UK. Proof will generally be the original VAT invoice from when the boat was new, although some countries incorporate information about the VAT status of boats within the registration system. For further information about buying a boat abroad, please contact the RYA Legal Department - email legal@rya.org.uk or phone 023 8062 7486.

If the boat is pre-1985, see the FAQ VAT3 'My boat is pre-1985....', which deals with 'age related relief' and how to prove it.

Please note that this FAQ is intended a guide only. Customs Notice 8 'Sailing your pleasure craft to and from the United Kingdom', is a useful source of information. It and other information leaflets can be obtained from most HM Customs & Excise offices or from their website at <http://www.hmce.gov.uk/> .

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Can the VAT-paid status of a boat change?
Yes. For example, if a VAT-paid boat is taken outside the EU and sold, it immediately loses its original VAT-paid status. If the new owner is an EU citizen and takes the boat back into the EU, VAT becomes immediately due at the first port of call within the EU.

Please note that this FAQ is intended a guide only. Customs Notice 8 'Sailing your pleasure craft to and from the United Kingdom', is a useful source of information. It and other information leaflets can be obtained from most HM Customs & Excise offices or from their website at <http://www.hmce.gov.uk/> .

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I am buying a boat in the UK to export out of the EU. How do I do this?
You can buy a boat tax-free if you intend to export it, under its own power, to a destination outside the EC. This is known as the 'sailaway scheme'. More details can be obtained from HM Customs & Excise - see the phone book for your local office or browse their website <http://www.hmce.gov.uk/> , or VAT leaflet 703/3/98.

Please note that this FAQ is intended a guide only. Customs Notice 8 'Sailing your pleasure craft to and from the United Kingdom', is a useful source of information. It and other information leaflets can be obtained from most HM Customs & Excise offices or from their website at <http://www.hmce.gov.uk/> .

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I am returning to live in the EU with a VAT-unpaid boat. What should I do?
If you are moving home from a non-EC country to an EC country, you may import a vessel free of Customs duty and VAT if:

You have lived outside the EC for at least 12 months
You have owned and used the vessel outside the EC for at least 6 months
You did not get your boat under a duty or tax free scheme (such as the 'sailaway scheme')
You declare the vessel to Customs on arrival in the EC
The vessel is not lent, hired, used as security or sold in the EC for 12 months after relief is granted. If you fail to comply with this requirement, charges will become due
The rules regarding your 'normal place of residence' (where you now live and where you have lived) are complex. If you are in any doubt, contact HM Customs & Excise.

Please note that this FAQ is intended a guide only. For further information about transfer of residence relief contact HM Customs & Excise - look in the phone book for your nearest office. Their website address is <http://www.hmce.gov.uk/> .

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What is Temporary Importation (TI)?
TI is a concession granted to vessels registered outside of the EU and owned by a non-EU resident. It allows a vessel to be used within the EU by entitled persons without payment of VAT or duty.

Please note that this FAQ is intended a guide only. For more information about TI and entitled persons please see Customs Notice 8, which can be downloaded from HM Customs & Excise's website <http://www.hmce.gov.uk/> or is obtainable from your local Customs office.

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How long can a boat be in Temporary Importation (TI)?
Currently, if entitled, a boat can be in TI in the EU as a whole for 18 months in any 24 months (increased from 6 months in any 12 months in June 2001). TI can be extended by prior agreement with the local customs authority.

It is also possible to leave a vessel in the EU while the owner temporarily leaves the EU. Again, prior agreement from the local customs authority must be obtained if the normal TI period will be exceeded.

Please note that this FAQ is intended a guide only. For more information about TI please see Customs Notice 8, which can be downloaded from HM Customs & Excise's website <http://www.hmce.gov.uk/> or is obtainable from your local Customs office.

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Where can I find further information about VAT and boats?
Please note that this FAQ is intended a guide only and is based on information obtained from HM Customs & Excise.

Customs Notice 8 'Sailing your pleasure craft to and from the United Kingdom', is a useful source of information. It and other information leaflets can be obtained from most HM Customs & Excise offices - details of your local office are in the phone book - or from their website at <http://www.hmce.gov.uk/> .

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Customs Notice 8 is as follows:

Notice 8
Sailing your pleasure craft to and from the United Kingdom
April 1996

This Notice replaces the February 1993 edition of Notice 8B entitled “Pleasure craft sailing in the United Kingdom”.
Update 1 (August 2001) is included in this notice. Changes from the original notice are marked by sidelining on the printed copy.

The main legislation upon which this notice is based is:

the Customs and Excise Management Act 1979 (CEMA);

the Pleasure Craft (Arrival and Report) Regulations made under CEMA sections 35(4) and 42(1)(a);

Commissioner’s Directions made under CEMA sections 35(1) and 64(2);

Commission Regulation (EEC) 2454/93.

Further help and advice

If you need general advice or more copies of Customs and Excise notices, please ring the National Advice Service on 0845 010 9000. You can call between 8 am and 8 pm, Monday to Friday.

If you have hearing difficulties – please ring the Textphone service on 0845 000 0200.

If you would like to speak to someone in Welsh – please ring 0845 010 0300, Monday to Friday from 8.00 am to 6.00 pm.

All calls are charged at the local rate within the UK. Charges may differ for mobile phones.

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Contents

Introduction
1 Purpose of this notice
2 How to get further information
3 Definitions and abbreviations
4 Customs and the Single Market
5 The Schengen Convention

Leaving the United Kingdom
6 Your responsibilities when leaving the EC
7 Delayed departures or abandoned voyages
8 Duty-free stores
9 Carrying cargo
10 Immigration requirements on departure
11 Transfer of residence to a place outside the EC

Arriving in the United Kingdom
12 Flying the yellow “Q” flag
13 Making “report” on arrival from an EC Member State
14 Making “report” on arrival from outside the EC
15 Goods to be declared
16 Customs duty on pleasure craft
17 Duty-free allowances from outside the EC
18 Allowances within the EC
19 Prohibited and restricted goods
20 Immigration requirements on arrival
21 Animals and birds
22 Transfer of residence to a place in the EC

Temporarily Imported Yachts
23 Relief from customs duty and VAT
24 Private use
25 Commercial use
26 Selling a temporarily imported boat

VAT and Boats
27 Exporting a boat VAT-free
28 VAT on vessels kept in EC waters
29 Proof of VAT status of used vessels
30 Loss of VAT paid status

Appendices
A List of Customs offices
B Customs offices in Scotland
C Customs offices in Northern Ireland

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Introduction

1 Purpose of this notice
You should read this notice if you:

own or are responsible for a pleasure craft; and

sail it to and/or from places outside the United Kingdom.

The Channel Islands are treated as places outside the United Kingdom.

2 How to get further information
If you need general advice or more copies of Customs and Excise notices, please ring the National Advice Service on 0845 010 9000. You can call between 8 am and 8 pm, Monday to Friday.

If you have hearing difficulties – please ring the Textphone service on 0845 000 0200.

If you would like to speak to someone in Welsh – please ring 0845 010 0300, Monday to Friday from 8.00 am to 6.00 pm.

All calls are charged at the local rate within the UK. Charges may differ for mobile phones.

3 Definitions and abbreviations
We use the following words and abbreviations for the special meanings as set out below.

Arrival
When you drop anchor, berth or moor a pleasure craft within the limits of a UK port after coming from a place outside the UK.

Bond
This is a document made under seal whereby the persons entering into it bind themselves to pay to the Crown a specified sum of money on the breach of any of the conditions mentioned therein.

Commercial use
The use of a means of transport (including yachts and similar vessels) for the transport of persons for remuneration or the industrial or commercial transport of goods, whether or not for remuneration.

Community
See EC.

EC or EU
The European Community or Union. The countries of the EC/EU are Austria, Belgium, Denmark, Finland, France, Germany, Greece, the Irish Republic, Italy, Luxembourg, the Netherlands, Portugal, Spain (but not the Canary Islands), Sweden and the United Kingdom (but not the Channel Islands).

EC resident
A person who normally lives in an EC Member State.

Foreign
All countries outside the UK, including their territorial waters.

Person responsible
Whoever personally directs or is in command of a pleasure craft when it arrives in or leaves the UK.

Pleasure craft
A vessel which, at the time of its arrival in or departure from the United Kingdom, is being used for private recreational purposes.

Prohibited
Not allowed under any circumstances.

Restricted
Can be Imported or exported only under certain conditions, such as the production of a licence.

Stores
Goods shipped free of excise duty for use on board during a voyage outside the UK. They may also be free of customs duty for a voyage outside EC waters. Stores will be liable to VAT if the vessel is being used for private purposes.

UK
The United Kingdom of Great Britain and Northern Ireland.

Under seal
Placed under Customs control by being put in a secure compartment on the vessel and secured by an official seal.

VAT
Value Added Tax.


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4 Customs and the Single Market
The establishment of the Single European Market under Article 7a of the Treaty of Rome requires that the barriers to free movement between Community countries be progressively removed. However, Article 36 of the Treaty of Rome recognises the right of Member States to retain “prohibitions and restrictions on imports, exports and goods in transit justified on grounds of public morality, public policy or public security; the protection of health and life of humans, animals or plants...”

HM Customs and Excise continue to have responsibility for countering the threat posed by the importation of prohibited or restricted goods from other countries, including other Member States of the EC and we remain responsible to the other Member States for controlling the “external frontier” between Member States and those countries which are not full members.

Therefore we still need to carry out some checks on persons on board pleasure craft. Even so, only a small proportion of those who are on an intra-Community voyage will be asked to confirm that their last port of call was another place in the EC. If you are on an intra-Community voyage please bear in mind that any checks we may make are, in one way or another, part of our task of preventing illegal substances, and in particular drugs, from entering the UK. The Customs and Excise Management Act 1979 continues to give our officers the necessary powers to stop, board and search your vessel and to ask you questions.

5 The Schengen Convention
Some EC countries, but not the UK, are operating the Schengen Convention under which border controls on persons between Schengen members have been abolished. Consequently, travellers from the UK to a Schengen country or those leaving for the UK from one may find that they are subject to additional checks when overseas because of the Schengen commitment to reinforcing frontiers between Schengen members and countries which are not party to the convention. However, the UK ‘s law and practices do not differentiate in any way between Schengen members and non-members. In March 1996, the Schengen members with coastlines which were actually operating the Convention were Belgium, the Netherlands, Germany, Spain and Portugal.

Leaving the United Kingdom

6 Your responsibilities when leaving the EC
If you are going directly to a country outside the EC, you must notify us in advance. Not to do so is an offence. If you are going directly to an EC country, you do not need to tell us that you are leaving unless specifically asked to do so by one of our officers. Neither do you have to notify us if you are ultimately leaving the EC but will be calling at a place within the EC on passage.

To notify us, complete Form C1331 as indicated on the form and deliver Part 1 to Customs at the place of departure by:

handing it to a Customs officer; or

putting it in a Customs post box; or

taking it to one of the Customs offices listed in Appendix A.

Remember that the form must be with Customs before you expect to leave the UK. You can get the form at:

any of the offices listed in Appendix A;

Customs and Excise enquiry offices; and

most yacht clubs and marinas.

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7 Delayed departures or abandoned voyages
If after notifying your departure, your departure is delayed and the details on the notification have changed, you should advise, in writing, the Customs office or post box which received the form, of the name of the boat and any changes to the departure details. If you abandon your voyage you should cancel your notification of departure by advising, in writing, the Customs office or post box which received the notification.

8 Duty-free stores
You may be eligible to take on board duty-free stores if you are going to a port south of the port of Brest or north of the north bank of the River Eider in Denmark. You will not be allowed to take duty-free stores to the Irish Republic or the Channel Islands.

You must apply in advance, and you will have to meet certain conditions.

To get details of how to take on duty-free stores (or to re-ship previously landed surplus duty-free stores) and of the conditions you will need to meet, you should ask at one of the Customs offices listed at Appendix A.

If you are shipping stores:

under bond; or

on which you are claiming repayment of customs charges,

they will normally be placed under customs seal on board. You must not use them in UK waters without paying customs charges and will be liable to pay if you interrupt or abandon the voyage.

9 Carrying cargo
If you carry any goods for industrial or commercial purposes, your boat becomes a commercial vessel and is no longer a pleasure craft. Our Notice 69 explains the customs requirements for commercial vessels.

10 Immigration requirements on departure
You do not need to notify an Immigration Officer of any voyage where the first port of call overseas is expected to be in the Irish Republic, the Channel Islands or elsewhere in the EC. When the first port of call will be elsewhere, you need notify an Immigration Officer only if you are carrying someone who has no right of abode in the EC. In these circumstances you must tell the Immigration Officer in advance. In a few locations, the Customs officer also acts as an immigration official.

More details can be obtained from the Customs offices listed in Appendix A.

11 Transfer of residence to a place outside the EC
If you are leaving with your boat because you are transferring your residence from the UK to a place outside the EC, there are no additional customs requirements unless the boat is new. If it is, please see paragraph 28.

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Arriving in the United Kingdom

12 Flying the yellow “Q” flag
If you are arriving directly from another EC Member State you do not need to fly the “Q” flag.

If you are arriving from outside the EC, you must fly the “Q” flag where it can readily be seen as soon as you enter UK waters (the 12 mile limit). Do not take down the flag until you have finished reporting to Customs as described in paragraph 15. Failure to comply will make you liable to a penalty.

13 Making “report” on arrival from an EC Member State
The requirement to make a report for customs purposes depends on your itinerary before arriving in the UK. If you are arriving directly from an EC Member State, you need contact Customs only if you have goods to declare.

But see paragraph 20 for details of immigration requirements.

14 Making “report” on arrival from outside the EC

When arriving direct from a country outside the EC (the Channel Islands are regarded as outside the EC for this purpose), you must:

telephone, or contact in person, one of the Customs offices listed in Appendix A immediately on arrival; comply with any further instructions you are given; and

complete Form C1331 which can be obtained from the nearest Customs office, marina or harbour operator and complete sections (i) and (iii) and the declaration box. If you already have a Form C1331 Part 2 on board from when you left the UK, it is not necessary to complete a fresh one. You should fill in section iii - amending details of the persons on board if necessary - and sign and date the form again; OR

if you are arriving as a visitor, ask the Customs officer for a Form C1331 Part 2 and complete sections (i) and (iii) and the declaration box; and

keep the form on board unless a Customs officer has asked you to send it to one of our offices.

Except for contacting Customs as above, you must not land goods or persons or transfer them to another vessel until a Customs officer says that you may.

15 Goods to be declared
If you have arrived from another EC Member State, you must declare the following goods:

any animals or birds (see paragraph 21);

any prohibited or restricted goods (see paragraph 19);

any duty-free stores;

the boat itself, if it is liable to VAT (see paragraphs 27 - 30).

If you have come directly from a country outside the EC - and the Channel Islands are regarded as outside the EC for this purpose - you must declare

any of the goods listed in the four categories above;

any goods which, as a visitor, you intend to leave behind when you depart from the UK or another EC Member State;

any tobacco goods, alcoholic drinks, perfumes and toilet waters in excess of the duty-free allowances set out in Notice 1 "A Guide for Travellers”;

if you are a returning resident of the UK or another EC Member State, any other goods you have acquired on your trip, where the total value of these goods exceeds £145 as described in Notice 1. This includes any equipment which you may have bought and had fitted to the boat outside the EC; and

the boat itself, if duty is payable (see paragraph 16).

If anyone on board fails to declare goods in any of these categories, that person may be liable to a fine and the goods may be seized.

16 Customs duty on pleasure craft
Vessels under 12 metres long are potentially liable to customs duty and all vessels “designed or adapted for recreation or pleasure use” are liable to VAT. However, you will normally only have to pay these charges if you are permanently importing your boat from a non-EC country and you do not qualify for the relief described at paragraph 22. If after reading this Notice, you are still in doubt about whether duty payment will be required in your case, you should contact the National advice Service (see paragraph 2).

17 Duty-free allowances from outside the EC
If you are 17 years of age or more and you have arrived from outside the EC by pleasure craft, your duty-free entitlement is the normal allowance for travellers to the UK as shown in Notice 1.

Persons under 17 are not allowed duty-free allowances for tobacco products and alcoholic drinks but may bring in other goods as shown in Notice 1.

Any goods over the allowance may be:

released on payment of duty; or

placed under seal on board your vessel in a compartment which is capable of being sealed until you leave the UK

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18 Allowances within the EC
If you arrive in the UK by pleasure craft directly from the EC, you will be allowed to bring back goods acquired in an EC country through normal retail or wholesale sources for your personal use. However, your entitlement to bring in more alcohol and tobacco products than is set out in the guidance levels section of Notice 1 is subject to our officer’s satisfaction that the goods are indeed all for personal use. “Personal use” items include gifts but, if you are receiving any payment in return for buying tobacco and alcohol (including help with expenses), then the goods are not regarded as being for personal use and will be liable to UK excise duty.

19 Prohibited and restricted goods
The importation, possession or use of certain goods in the UK is either prohibited or restricted. Some examples are given on the reverse of Form C1331 part 2 and you can get more details from Notice 1. If you know you have, or think that you may have, such goods on board, you must contact us immediately and comply with any instructions our officer may give. Failure to declare such goods may result in the goods being seized and the person concerned may be liable to a heavy fine. If goods are smuggled the vessel itself may be seized and the persons concerned liable to a heavy fine and/or a prison sentence.

20 Immigration requirements on arrival
Anyone on board who is not an EC national must get an Immigration Officer’s permission to enter the UK from a place other than the Isle of Man, the Irish Republic or the Channel Islands. As the person responsible, you must make sure that they do.

If there is anyone on board requiring immigration clearance, they will need to contact the nearest Immigration Office by telephone to arrange clearance. The Customs office will be able to advise on this.

21 Animals and birds
You will normally need a licence before you can bring an animal or bird into the UK, even from other EC countries and even though they may have been there only a short time. You must tell our officer on your arrival of any animals or birds which are kept on board the vessel. The officer will give you a copy of Notice IM24 which explains the regulations and quarantine requirements.

Animals and birds brought to the UK without a licence must always be kept in an enclosed part of the vessel below deck. Do not let them come into contact with any other animals. Never let them come ashore without the authority of the appropriate agriculture ministry officials.

However, as the Channel Islands and the Irish Republic are at present free of rabies, there are no restrictions on animals which are the subject of rabies controls being imported from these places.

22 Transfer of residence to a place in the EC
If you are moving home from a non-EC country to an EC country, including the UK, you may import a vessel free of customs duty and VAT if:

you have lived outside the EC for at least 12 months;

you have owned and used the vessel outside the EC for at least 6 months;

you did not get the vessel under a duty/tax free scheme (see below);

you declare the vessel to our officer;

the vessel will be kept for your private use; and

the vessel is not lent, hired, used as security or sold in the EC for 12 months after relief is granted. If you fail to comply with this requirement, charges will become due.

You do not need to apply in advance but if all the duties and taxes normally in force in the vessel’s country of origin or exportation have not been paid, it would be wise to check with Customs the current position regarding entitlement to duty and VAT-free admission.

Our officer will give you the form we require on your arrival. You should be ready to produce the vessel and all evidence of use and ownership abroad such as registration papers and berthing fees. The rules regarding your “normal place of residence” are complex. If you are in any doubt, please contact the National Advice Service (see paragraph 2) or any of the offices listed in Appendix A.

If you do not arrive with the vessel yourself, we will not normally release it until you arrive. However, we may release it for storage under certain conditions. You should contact us for details of these arrangements.

If you import a vessel under temporary importation conditions and then decide to move your residence to the UK, you may still apply for relief under this paragraph.

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Temporarily Imported Yachts

23 Relief from customs duty and VAT
EC law allows pleasure craft from outside the EC to be temporarily imported into EC waters free of duty and VAT, subject to certain conditions. These conditions vary according to whether the pleasure craft has been brought to the EC for private or for commercial purposes. Breaching these conditions is an offence and, under the Customs and Excise Management Act 1979, section 124, could result in seizure of the vessel.

24 Private use
If the pleasure craft has been brought in for private use the conditions are that:

the person responsible for the vessel is normally resident outside the EC;

the vessel will leave EC waters before it has spent 18 months there;

it will be used only by the persons responsible for bringing it into the EC and their immediate family who are also resident outside the EC;

if the person to whom temporary importation relief has been granted wish to leave the EC temporarily but keep the vessel in the EC until their return, they will need to get prior authorisation from Customs and comply with any additional conditions which may be imposed; and

the vessel will not be lent, hired, chartered or sold whilst in the EC (but see paragraph 26).

25 Commercial use
EC law governing temporary importation does not distinguish between commercial ships (such as ferries or those intended for carrying cargo) and yachts or other pleasure craft which are available for commercial charter for leisure purposes. Consequently, pleasure craft for charter can be brought into EC waters under temporary importation arrangements (for up to two years) if they are to be used for carrying passengers for remuneration. By this, we mean that a paid representative of the owner of the yacht must be on board and responsible for supervising its voyages, even if that person does not decide the vessel’s destination. To comply with the conditions, yachts must actually be used to carry passengers: we will not regard the conditions for temporarily imported means of transport as having been met if a yacht does not put to sea and instead spends all its time in a marina. However, depending on circumstances, other forms of temporary importation relief from duty may be available.

If you wish to take advantage of these arrangements, you should get in touch with the National Advice Service to ensure that what you intend to do complies with the somewhat complex legal requirements. As a charterer, you will also need to ensure that you comply with the relevant legislation concerning VAT on the charter fee and other services provided.

26 Selling a temporarily imported yacht
If, after being given temporary importation relief, you decide that you wish to sell the vessel, you should get in touch with the National Advice Service. You should do this before the vessel is actually sold as selling a vessel which has not borne duty and/or VAT is a breach of the temporary importation conditions and will make the vessel liable to seizure.

VAT and boats

27 Exporting a boat VAT-free
If you are planning to buy a boat in the UK but intend to keep it permanently outside the Community, you may be able to purchase it VAT-free using the Sailaway Boat Scheme. The scheme does not apply to boats which are exported in the normal way as cargo.

To buy a boat under this scheme, you will need to complete Form VAT 436 which must be certified at the last point of departure from the EC. VAT leaflet 703/3/93 (for buyers) explains the scheme in more detail and describes the additional procedures which you will need to follow. As the buyer, you, or a delivery crew acting on your behalf, must:

export the vessel from the Community within:

- six months of the date of delivery in the case of private persons who are not EC
residents; or
- one month of the date of delivery in the case of non-EC companies; or
- two months of the date of delivery in the case of eligible EC residents; and

comply with the guidance given in VAT Leaflet 703/3/93.

As the supplier, you, or persons acting on your behalf, must comply with the guidance given in the sellers’ VAT Leaflet 703/2/93.

In all cases, we need prior notice of departure.

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28 VAT on vessels kept in EC waters
If you are buying a new pleasure craft in the EC and intend to keep it in the Community, you will have to pay VAT on the purchase price. If you are keeping the vessel in the UK, the VAT due will be payable in the UK at the current rate. If you intend to keep the vessel in another EC Member State, the rules are more complex and you should consult our VAT Notice 728 “Motor vehicles, boats, aircraft: intra-EC movements by private persons” which deals with new means of transport. VAT on a new yacht will always be due in the Member State where it is to be kept. You can get Notice 728 from your local VAT enquiry office.

29 Proof of VAT status of used vessels
From time to time, you may be asked by customs or other officials in other EC Member States to provide some evidence (such as a bill of sale, VAT invoice or an indication that your boat was in UK waters at the time of introduction of the Single Market) that VAT has been properly accounted for. If you have experienced difficulty in providing the information called for, you should contact the National Advice Service.

When buying a used yacht from any commercial organisation in the EC, you should ensure that the VAT invoice shows separately any VAT which that organization becomes liable to pay to its VAT collection authority as a result of selling the yacht to you. If the VAT invoice does not show VAT separately in these circumstances, you may have difficulty in substantiating a claim that no further VAT is due. If you are buying from a business or an individual in the EC with no liability to account for VAT, try to obtain evidence that VAT, if it had ever been due in the EC, has been accounted for.

30 Loss of VAT paid status
VAT is due on the importation of goods from outside the EC. There are provisions for this VAT to be relieved when an EC VAT paid vessel returns to the EC after being outside the EC. This provision is only appropriate if the importation is undertaken by the person who exported the vessel. If an EC VAT paid vessel leaves the EC, and whilst outside the EC is sold, the new owner will, unless eligible for one of the reliefs described in this Notice, be liable to pay VAT if the vessel is brought back into the EC.

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Appendix A
(mentioned in paragraphs 6, 9, 11, 15 and 22)

Customs Offices in England and Wales

Port
Address
Telephone Number

ABERYSTWYTH see PEMBROKE

AMBLE see NORTH SHIELDS

AVONMOUTH
Custom House
Clayton Street
Avonmouth
BRISTOL BS11 9DX
Plymouth (01752) 234600
24 hours

BARNSTAPLE see AVONMOUTH

BARROW see HULL

BARRY see CARDIFF

BEAULIEU see LYMINGTON

BEAUMARIS see HOLYHEAD

BERWICK
Custom House
18 Quay Walls
BERWICK UPON
TWEED TD5 1HB
Berwick
(01289) 307547
Hull (01482) 782107
24 hours

BIRKENHEAD see LIVERPOOL

BLYTH see NORTH SHIELDS

BOSTON
Dock Office
Lock Side
The Dock
BOSTON PE21 6BJ
Ipswich (01473) 235704
24 hours

BRADWELL see COLCHESTER

BRIDGEWATER see AVONMOUTH

BRIDLINGTON see SCARBOROUGH

BRIGHTLINGSEA see COLCHESTER

BRIGHTON
Admin Building
Brighton Marina
BRIGHTON
BN2 5WN
0345 231110 - 24 hours

BRISTOL see AVONMOUTH

BRIXHAM see TEIGNMOUTH

BROUGH see HULL

BURNHAM ON CROUCH see COLCHESTER

BURNHAM ON SEA and HIGHBRIDGE see AVONMOUTH

CAERNARFON see HOLYHEAD

CARDIFF
Government Bldgs
Ty-Rhodfa
Ty-Glas Avenue
Llanishen
CARDIFF
Cardiff (02920) 767000
24 hours

CHATHAM see GRAVESEND

CHESTER see HOLYHEAD

CHRISTCHURCH see LYMINGTON

CLEVEDON see AVONMOUTH

COLCHESTER
Unit 3, Crown Court
Clough Road
Severalls Industrial Estate
COLCHESTER
L4 4TZ
Ipswich
(01473) 235704
24 hours

COWES
Watch House Lane
COWES
Isle of Wight
PO31 7QH
0345 231110 - 24 hours

DARTMOUTH see PLYMOUTH

DOUGLAS IOM
Custom House
North Quay
DOUGLAS
Isle of Man
Douglas
(01624) 674321

DOVER
Priory Court
St Johns Road
DOVER
Kent CT17 9SH
Dover (01304) 224251
24 hours

ELLESMERE PORT see LIVERPOOL

EXMOUTH see TEIGNMOUTH

FALMOUTH
Custom House
FALMOUTH
TR11 3SB
0345 231110 - 24 hours

FAVERSHAM see GRAVESEND

FELIXSTOWE
Custom House
View Point Road
FELIXSTOWE
IP11 8RF
Ipswich
(01473) 235704
24 hours

FISHGUARD see PEMBROKE

FLEETWOOD see LIVERPOOL

FOLKESTONE see DOVER

FOWEY
Custom House
2 Passage Lane
FOWEY PL23 1JS
0345 231110 - 24 hours

GLASSON DOCK see LIVERPOOL

GRAVESEND
Custom House
The Boathouse
GRAVESEND
DA12 1BW
Gravesend
(01474) 537115
24 hours

GREAT YARMOUTH
Havenbridge House
North Quay
GREAT YARMOUTH
NR30 1HZ
Ipswich
(01473) 235704
24 hours

GRIMSBY see IMMINGHAM

HAMBLE
Customs Office
Cougar Quay
School Lane
HAMBLE SO3 5JD
0345 231110 - 24 hours

HARTLEPOOL see NORTH SHIELDS

HARWICH
Custom House
Main Road
HARWICH
CO12 3PG
Ipswich
(01473) 235704
24 hours

HEYSHAM see LIVERPOOL

HOLYHEAD
Customs Offices
Platform 1
Railway Station
HOLYHEAD
L65 1PD
Holyhead
(01407) 762714
Cardiff (02920) 767000 - 24 hours

HOYLAKE see LIVERPOOL



HULL
Custom House
King George Dock
HULL HU9 5PW
Hull (01482) 782107
24 hours

IMMINGHAM
Custom House
IMMINGHAM DOCK
DN40 2NA
Immingham
(01469) 574748
Hull (01482) 782107
24 hours

IPSWICH
Customs Office
West Bank Terminal
Wherstead Road
IPSWICH IP2 8LZ
Ipswich
(01473) 235704
24 hours

ITCHENOR see PORTSMOUTH

KING’S LYNN
Alexandra Dock
KING’S LYNN
PE30 2ET
Ipswich
(01473) 235704
24 hours

LITTLEHAMPTON see SHOREHAM

LIVERPOOL S2
Liverpool
Royal Seaforth Dock
LIVERPOOL
L21 1JD
(0151) 922 9661
Manchester
(0161) 912 6977
24 hours

LONDON PORT see GRAVESEND

LOWESTOFT see GREAT YARMOUTH

LYDNEY see AVONMOUTH

LYMINGTON
Harbour Office
Bath Road
LYMINGTON
SO41 3SE
0345 231110 - 24 hours

MALDON see COLCHESTER

MARYPORT see NORTH SHIELDS

MILFORD HAVEN see PEMBROKE

MINEHEAD see AVONMOUTH

NEWHAVEN
Custom House
NEWHAVEN
BN9 0DB
0345 231110 - 24 hours

NORTH SHIELDS
Custom House
Albert Edward Dock
NORTH SHIELDS
NE29 6EB
Tyneside
(0191) 257 9441
Hull (01482) 782107
24 hours

PADSTOW and PAR see FOWEY

PEMBROKE
Custom House
The Dockyard
Pembroke Dock
SA72 6TW
Pembroke
(01646) 685807
Cardiff (02920) 767000 - 24 hours

PENZANCE see FALMOUTH

PLYMOUTH
Custom House
Parade
PLYMOUTH
PL1 2JP
0345 231110 - 24 hours

POOLE
Custom House
New Harbour Road South
POOLE BH15 4AJ
0345 231110 - 24 hours

PORLOCK see AVONMOUTH

PORTSMOUTH
Norman House
Kettering Terrace
PORTSMOUTH
PO2 7AE
0345 231110 - 24 hours

PRESTON see LIVERPOOL

RAMSGATE see DOVER

RUNCORN see LIVERPOOL

RYE see DOVER

SALCOMBE see PLYMOUTH

SCARBOROUGH
Custom House
27 Northway
SCARBOROUGH
YO11 1LT
Hull (01482) 782107
24 hours

SCUNTHORPE see IMMINGHAM

SEAHAM HARBOUR see NORTH SHIELDS

SHARPNESS see AVONMOUTH

SHEERNESS
Customs Office
Garrison Point
SHEERNESS
ME12 1RS
Gravesend
(01474) 537115
24 hours

SHOREHAM
Custom House
Albion Street
Southwick
BRIGHTON
BN4 4EE
0345 231110 - 24 hours

SILLOTH see HULL

SOUTHAMPTON
Portcullis House
No 4 Gate
Eastern Docks
SOUTHAMPTON
SO14 3NT
0345 231110 - 24 hours

SOUTHEND ON SEA
Southend Airport
SOUTHEND-ON-SEA
SS2 6YB
Ipswich
(01473) 235704
24 hours

SOUTHPORT see LIVERPOOL

ST MARYS IOS
Custom House
St Marys
Isles of Scilly
TR21 0PS
0345 231110 - 24 hours

SUNDERLAND see NORTH SHIELDS

SWANSEA
Customs Office
Pier Head King’s Dock
SWANSEA
SA1 8RY
Swansea
(01792) 652373/4
Cardiff (02920) 767000
24 hours

TEESPORT
Eustace House
Teesport
Grangetown
MIDDLESBROUGH
TS6 7SA
Middlesbrough
(01642) 440111
Hull (01482) 782107
24 hours

TEIGNMOUTH
Custom House
TEIGNMOUTH
TQ14 8ES
0345 231110 - 24 hours

TILBURY DOCK
Custom House
Tilbury Dock
TILBURY RM18 7EJ
Gravesend
(01474) 537115
24 hours

TORQUAY see TEIGNMOUTH

TRENT see IMMINGHAM

WALTON ON THE NAZE see COLCHESTER

WATCHET see AVONMOUTH

WELLS see KING’S LYNN

WEST MERSEA see COLCHESTER

WESTON SUPER MARE see AVONMOUTH

WEYMOUTH
Ferry Terminal Building
WEYMOUTH
Dorset DT4 8EG
0345 231110 - 24 hours

WHITBY
Custom House
1 Old Market Place
WHITBY YO21 3BT
Whitby (01947) 602074
Hull (01482) 782107
24 hours

WHITEHAVEN see HULL

WHITSTABLE see DOVER

WISBECH see KING’S LYNN

WOODBRIDGE see IPSWICH

WORKINGTON see HULL

YARMOUTH see COWES


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Appendix B

Customs Offices in Scotland

If you get no reply from our office in the Scottish ports listed below, please telephone (0141) 887 9369 which is manned 24 hours a day.

Port
Address
Telephone Number

ABERDEEN
Custom House
28 Guild Street
ABERDEEN AB9 2DY
Aberdeen
(01224) 212666

AYR
Customs and Excise
Cargo House
Prestwick Airport
PRESTWICK
Ayrshire KA9 2PX
Ayr
(01292) 478548

CAMPBELTOWN
40 Hall Street
CAMPBELTOWN
Argyll
PA28 6BY
Campbeltown
(01586) 552261

DUNDEE
Caledonian House
Greenmarket
DUNDEE DD1 1HD
Dundee
(01382) 200822

FORT WILLIAM
Ben Nevis Distillery
Lochy Bridge
FORT WILLIAM
PH33 6TQ
Fort William
(01397) 702948

GREENOCK
Falcon House
Inchinnan Road
PAISLEY PA3 2RE
Glasgow
(0141) 308 3618

INVERNESS
Longman House
Longman Road
INVERNESS IV1 1RY
Inverness
(01463) 222787

ISLAY
Main Street
BOWMORE
Islay PA43 7JJ
Islay (01496) 810337

KIRKWALL
Custom House
KIRKWALL
Orkney KW15 1HL
Kirkwall
(01856) 872108

LERWICK
Charlotte House
Commercial Road
LERWICK
Shetland ZE1 0HZ
Lerwick
(01595) 696166

MONTROSE see ABERDEEN

OBAN
Cameron House
Albany Street
OBAN PA34 4AG
Oban
(01631) 563079

PETERHEAD see ABERDEEN

SKYE (ISLE OF)
Somerland Square
PORTREE
Isle of Skye IV51 9EH
Skye (01478) 612468

STORNOWAY
Custom House
STORNOWAY
Isle of Lewis PA87 2XX
Stornoway
(01851) 703626

ULLAPOOL
24 West Argyll Street
ULLAPOOL
IV26 2UB
Ullapool
(01854) 612852

WICK
Custom House
10 Harbour Terrace
WICK
Caithness KW1 5HB
Wick
(01955) 603650


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Appendix C

Customs Offices in Northern Ireland

Port
Address
Telephone Number

ARDGLASS
Customs Office
ARDGLASS
Co Down
BT30 7TV
Belfast (01232) 358250

BELFAST
COLERAINE
KILKEEL
LARNE
Carne House
20 Corrie Place
BELFAST
BT3 9HY
Belfast (01232) 358250

LONDONDERRY

PORTAVOGIE

WARRENPOINT


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Do you have any comments?
We would be pleased to receive any comments or suggestions you may have about this notice. Please write to:

ITOPS
HM Customs and Excise
7th Floor North
Portcullis House
27 Victoria Avenue
SOUTHEND-on-SEA
SS2 6AL

If you have a complaint or suggestion
If you have a complaint or suggestion on how we can improve our service you should contact your local office or the port or airport. You will find the telephone number under “Customs and Excise - complaints and suggestions” in your local telephone book. Ask for a copy of our code of practice on complaints (Notice 1000). You will find further information on our website at http://www.hmce.gov.uk If we are unable to settle your complaint to your satisfaction, you can then ask the Adjudicator to look into it.

The Adjudicator, whose services are free, is an impartial referee whose recommendations are independent.

The address is:

The Adjudicator's Office
Haymarket House
28 Haymarket
LONDON
SW1Y 4SP

Tel: (020) 7930 2292
Fax: (020) 7930 2298
E-mail: adjudicators@gtnet.gov.uk
Internet: http://www.adjudicatorsoffice.gov.uk

LATEST UK GUIDELINES FROM CUSTOMS AND EXCISE








VESSELS PURCHASED / ACQUIRED WITHIN THE EC

U.K. residents should only use a boat in the Community if it is VAT paid, or ‘deemed’ VAT paid. Documentary evidence supporting this should be carried at all times.

Documentary evidence might include :
· Original invoice or receipt
· Evidence that VAT was paid at importation
· Invoices for materials used in the construction of a ‘Home-Built’ vessel
(We recommend you carry 10 or so for major components - Hull, Engine, etc.)

A registration document on its own does not prove the VAT status of a vessel as there is no link in this country between the registry of the vessel and the payment of VAT.

Certain vessels which were in use as private pleasure craft before 1/1/1985 and were in the EC on 31/12/1992, may be ‘deemed’ VAT paid under the Single Market transitional arrangements.

Documentary evidence to support this could include:
For Age For Location at 31/12/92
* Marine Survey * Receipt for mooring
* Part 1 Registration * Receipt for Harbour Dues
* Insurance Documents * Dry dock records
* Builders Certificate

As Austria, Finland and Sweden joined the Single Market two years later, the relevant dates will be: in use before 1/1/1987 and moored in EC on 31/12/1994.

Other documents which could demonstrate VAT status might include:
· A customs receipt for charges paid (providing that no subsequent change of ownership has taken place whilst the vessel was outside the EC – see para. 30 of Notice 8);
· Evidence that Returned Goods Relief (RGR) has been granted;
· Evidence that Transfer of Residence Relief (TOR) has been granted
(Subject to the one year restriction on disposal).

In the absence of any of the above, whilst cruising within the EC you should carry a Bill of sale (between two private individuals in the UK). Whilst this is not conclusive proof that Vat has been paid, it does indicate that Tax status is the responsibility of UK Customs. It is also advisable to contact the relevant authorities in the Member State, or their Embassy in the UK, to confirm what documentation will be require in advance of your voyage.

VESSELS PURCHASED / ACQUIRED OUTSIDE THE EC

ANY yacht purchased outside the EC will be liable for Import Duty and VAT, regardless of age or previous tax history unless the importer is entitled to relief from charges (See Notice 3). Charges become due at the first port of call in the EC

BUYING A NEW VESSEL IN THE EC TO TAKE TO ANOTHER EC MEMBER STATE.

Yachts within the definition of “New Means of Transport” (NMT) purchased in one EC member state for removal to another, are liable to VAT in the country of destination (See VAT notice 728).

BUYING A NEW VESSEL IN THE EC FOR EXPORT OUTSIDE THE EC

You can purchase a vessel tax free if you intend to export it, under it’s own power to a destination outside the EC. Further details can be found in VAT leaflet 703/3/98.

VOYAGES OUTSIDE THE EC

If you are going directly to a country outside the EC i.e. Channel Islands, Malta and Gibraltar etc Part 1 of form C1331 should be completed and lodged with Customs prior to departure.
On return to the UK you should report your arrival as detailed in Notice 8.

This Information sheet is produced by the National Unit for Personal Transport (PTU)
H. M. Customs & Excise (MSO), P.O. Box 242, Dover CT17 9GP