Help buy a new boat from Europe to UK

[MikeW123]

I’m considering buying a new boat from Europe to UK, (under 20 feet, no engine). I understand the VAT in EU is normally already paid, I need to pay 20% VAT in UK again and 10% import duty. Some brokers in EU don’t even sell to UK buyers anymore, after Brexit.

How practically can I actually do this? How do I “import” it to UK?
Are there people or companies transport and import for me and manage the whole process and paperwork, or is it something or process I should or can manage myself?
Is it possible to buy a boat in EU without paying EU VAT?
Other than all above, is there anything I missed and need to do?

Many thanks

 

[ChromeDome]

Out of interest: What boat make and model?

I think the general export/import system applies for a boat as for other goods:

If buying a new - as in brand new - the EU VAT has never beed paid and you'll be able to buy it "for export", without VAT.
If buying used the VAT in 99% of cases has been paid and can't be refunded.

For a brand new boat the seller (which probably not is a broker), will have to fill in and execute export papers and, when going into the UK, you'll (or someone you pay) have to do the import and pay duty & VAT. If not using a shipping agent with customs credit, it will be immediate payment.
Any fees incurred both sides most likely will end with you too.

I'd suggest a call to the customs, preferably where you plan to enter the UK, before doing anything.

Also ensure insurance to be valid before you start transport etc.

When all figures are known make the business case factoring in currency exchange rates and all costs, - it might not be as attractive as it looked at first. Transport costs alone, if you not DIY, comes as a surprise to many.

 

[st599]

When does/did the cut off for imported boats meeting UKCA RCR kick in? I seem to remember the Cruising Association saying this may be more costly than the VAT.

UKCA is currently the same as the latest RCD, but if the boat is older may only meet a previous version of RCD.

 

[westernman]

When does/did the cut off for imported boats meeting UKCA RCR kick in? I seem to remember the Cruising Association saying this may be more costly than the VAT.

UKCA is currently the same as the latest RCD, but if the boat is older may only meet a previous version of RCD.

To be clear, imports have to meet the latest and greatest version of RCD not the RCD which was in effect at the time of building.

This is a PITA with respect to engine emissions. A boat built before the new version of RCD came into effect in 2013, will likely have engine(s) which do not meet the new emissions standards and will require replacing.

This is why nobody imports old boats into the EU or the UK.

 

[ss2016]

I bought a boat from Finland two years ago. She was to come out under export paperwork and pay the VAT in the UK. The one difficulty on export paperwork was she had to leave the EU within (I think) 30 days, or thereabouts. Our plan was to go through the Gota canal to Norway (Russia was an unattractive alternative) for a day which would have meant we could then have taken out time. Her value would also have reduced presumably since she would have arrived as a used boat. COVID put payed to a summer in Scandinavian waters. She came on a truck and I paid VAT on a new boat.
For the export paperwork you will need the support of the vendor. For my transaction the UK dealer arranged that I paid the builder direct, he did the export paperwork, and the dealer got a finder's fee. The dealer was then going to value it for VAT on arrival for HMRC. At least that was what was going to happen.



On the M3

 

[jfm]

This is a multiple post. Tranona already answered your question on the PBO R-to-R forum

 

[ChromeDome]

PBO thread

 

[ChromeDome]

We had ours transported by road from the UK to the Baltics.
Flybridge partially removed and on a low riding trailer, still had to follow an appointed route for clearance. Managed to avoid police or other escort vehicles (£££).

Arrived one very early morning in October (sorry for the pic qality)

 

[jimmy_the_builder]

To be clear, imports have to meet the latest and greatest version of RCD not the RCD which was in effect at the time of building.

This is a PITA with respect to engine emissions. A boat built before the new version of RCD came into effect in 2013, will likely have engine(s) which do not meet the new emissions standards and will require replacing.

This is why nobody imports old boats into the EU or the UK.

Can you point me toward something to support your assertion here about the need to comply with the current RCD, rather than the contemporaneous RCD please?

 

[st599]

Can you point me toward something to support your assertion here about the need to comply with the current RCD, rather than the contemporaneous RCD please?

You have to meet the UKCA RCR, which is a word for word copy of the current EU RCD.

 

[jimmy_the_builder]

You have to meet the UKCA RCR, which is a word for word copy of the current EU RCD.

Yes but as above, can you point me toward a source for this?

 

[benjenbav]

You have to meet the UKCA RCR, which is a word for word copy of the current EU RCD.

Am I imagining that there is (or maybe was) a transitional arrangement whereby it’s lawful to import a CE marked boat into UK without recertification- until some time in 2024, I thought?

 

[st599]

Yes but as above, can you point me toward a source for this?

If a private importer imports a product that has not previously been placed on the GB market, where the manufacturer has not carried out the relevant conformity assessment procedure, the private importer will have to carry out a post construction assessment to demonstrate conformity with the Regulations, as set out in Schedule 5.
Recreational Craft Regulations 2017: Great Britain

Am I imagining that there is (or maybe was) a transitional arrangement whereby it’s lawful to import a CE marked boat into UK without recertification- until some time in 2024, I thought?

Probably. Last I saw the date was early 2023, but every deadline has been shifted a few times so far.

 

[jimmy_the_builder]

If a private importer imports a product that has not previously been placed on the GB market, where the manufacturer has not carried out the relevant conformity assessment procedure, the private importer will have to carry out a post construction assessment to demonstrate conformity with the Regulations, as set out in Schedule 5.
Recreational Craft Regulations 2017: Great Britain


Probably. Last I saw the date was early 2023, but every deadline has been shifted a few times so far.

That's excellent - thanks. I see your quote in section 8 'obligations of private importers'. Helpfully, the footnotes to that document include this:
'2: Until 11pm 31 December 2024, products conforming to EU rules, including the CE marking, may be placed on the market of Great Britain.'

So inclusion, it is not correct to say that [CE plated] boats being imported to the UK from the EU need to comply with the current UKCA RCR. Provided they are imported by 11pm on 31 December 2024, the existing CE RCD certification is all that is required.