Import Boat From USA to UK

However if i want to repalce it with a boat - tax paid - from outside the EU, EU tax law says that the boat is taxed again at its point of import, which in a sense will restrict imports on a retail cost level as most will be over priced.

If you're buying a new boat in the US to export to the UK, you should be able to avoid, or at least reclaim, US sales tax, so you're not paying the same tax twice.
 
If it is not available in Europe, then it almost certainly will not have a CE mark so you will have to get it certified yourself. Relatively straightforward if the boat is already sold in Europe by the manufacturer, but may prove problematic if not.

The owners manual (including the downloadable online one) for my US boat has an image of the CE plate for it with the approval number, the only thing missing is the boat specific HIN. I imagine anything imported into the EU already uses the dual USCG and CE marked parts, even if the original point of sale is the US. If anything, the USCG requirements are more stringent than the EU ones. Any boat parts I have bought on numerous trips to the US have the CE mark on them. It makes no sense to have parts certified for the US only ( I know they use 110V and articles only suitable for 110V are the exception; the wiring is more than adequate for 220V appliances though)
 
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As I suggested to portofino, read the RYA/HMRC FAQ paper on the RYA site which explains it all. The objective of the rules is to ensure that all boats sold in the EU, whether made here or imported pay VAT equally. How could it be otherwise?

Does that only apply to boats? I have a friend who lived in Sweden. He moved to Denmark. His ( quite old, VAT paid ) Swedish registered Saab would have needed a huge, disproportionate to it's value, tax bill paid to allow it to be be imported into Denmark. Taxation on purchases is is certainly not consistent within the EU.
 
The owners manual (including the downloadable online one) for my US boat has an image of the CE plate for it with the approval number, the only thing missing is the boat specific HIN. I imagine anything imported into the EU already uses the dual USCG and CE marked parts, even if the original point of sale is the US. If anything, the USCG requirements are more stringent than the EU ones. Any boat parts I have bought on numerous trips to the US have the CE mark on them. It makes no sense to have parts certified for the US only ( I know they use 110V and articles only suitable for 110V are the exception; the wiring is more than adequate for 220V appliances though)

Afraid it is a lot more complex than that. It is not only the equipment that needs to be CE marked, but also the design - and many of the CE requirements are different from the US. The whole idea of the RCD was to standardise certification across Europe, but inevitably (just as with cars) the standards are not necessarily the same as in countries outside the EU. Therefore EU builders who sell in the US make boats that satisfy US standards and vice versa. The number of EU builders who sell boats in the US is small, so most EU boats are not US certified, and again vice versa. So, if the builder has not certified the whole boat using the RCD to get the CE mark the importer has to do it, which can be costly.
 
Does that only apply to boats? I have a friend who lived in Sweden. He moved to Denmark. His ( quite old, VAT paid ) Swedish registered Saab would have needed a huge, disproportionate to it's value, tax bill paid to allow it to be be imported into Denmark. Taxation on purchases is is certainly not consistent within the EU.

You are perhaps mixing things up here. Doubt that tax was VAT, but would be a specific vehicle tax (Denmark having the highest vehicle taxes in Europe).

VAT is a tax on transactions, not on assets. Importing a boat into the EU is a transaction (chargeable event, in the jargon) so is potentially liable to VAT. If it is for private use then VAT is payable, just as it is payable on a new boat sold to a private person. This is the same throughout the EU, although the rate may vary from state to state. The big difference from a practical point of view is that unlike when you buy a new boat the builder or dealer is responsible for accounting for VAT, if you import a boat privately you are personally responsible for paying the VAT direct to HMRC. In that sense it is just like the old customs duty but uses the VAT rules. The only proof of payment is the customs receipt which is vital when subsequently selling the boat.
 
Afraid it is a lot more complex than that. It is not only the equipment that needs to be CE marked, but also the design - and many of the CE requirements are different from the US. The whole idea of the RCD was to standardise certification across Europe, but inevitably (just as with cars) the standards are not necessarily the same as in countries outside the EU. Therefore EU builders who sell in the US make boats that satisfy US standards and vice versa. The number of EU builders who sell boats in the US is small, so most EU boats are not US certified, and again vice versa. So, if the builder has not certified the whole boat using the RCD to get the CE mark the importer has to do it, which can be costly.

I can understand that, but in the case of a boat that has been legally certified in any EU country, then surely the US manufacturers would not be so stupid as to build a US version of the same boat with different design criteria or fitted parts with no CE marking ? That would cost them more money. Any US boat already available legally in the EU would for sure meet the requirement whether sold originally in the US or here?
 
I can understand that, but in the case of a boat that has been legally certified in any EU country, then surely the US manufacturers would not be so stupid as to build a US version of the same boat with different design criteria or fitted parts with no CE marking ? That would cost them more money. Any US boat already available legally in the EU would for sure meet the requirement whether sold originally in the US or here?

That assumption is not 100% correct. Some parts are only required for CE boats, so are only fitted if required e.g. non return valves on some outlets, additional labels, additional guard wire on bow rails, CE compliant manual, etc. It would cost more to fit them to US boats, if not needed there.

Other things are the same for the reasons you state e.g. 120v/240v charger, thick wiring, etc.
 
When this subject has been hammered to death in threads in the past, you can put into use after 5 years personal ownership as exempt, unless the law has changed since previous threads.

Not if it is imported - only if it is home built.
 
I can understand that, but in the case of a boat that has been legally certified in any EU country, then surely the US manufacturers would not be so stupid as to build a US version of the same boat with different design criteria or fitted parts with no CE marking ? That would cost them more money. Any US boat already available legally in the EU would for sure meet the requirement whether sold originally in the US or here?

As EugeneR says if the model has a CE mark then a US market boat will need modifications plus documentation to be certified here. On some boats this is relatively simple, but the more complex the boat, the greater the potential work to change the required items.

The original question was about buying a boat (which from what the OP says is not a simple small one) from the US that is not sold in the EU. So rather than just doing the mods to change from US spec to EU the boat would have to go through the whole process. If it is Cat A then this is likely to be very expensive and time consuming - which is why US builders do not do it.
 
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