Apart from the rather long passage, does anybody know what difficulties would there be in importing a boat from the USA, and what would need to be paid on arrival here?
VAT: If the yacht comes into EEC waters (Greece/Italy/Spain/
France/UK) and intends to remain there, VAT (value added tax) will be payable at a rate of between 15% and 18% of her assessed value. The exact rate depends on the individual country in which it is paid. The UK is 17.5%, Spain is 16%, Portugal 17%. Luxembourg is only 15% but it is rather difficult to get a yacht there! Once paid in any EEC state no further VAT is due in any other state. If you come via the Azores you can try and agree a valuation there, and if you don't do well in negotiating a lowish figure you can have another crack at it in Northern Spain. Don't wait till UK or France - in particular UK Customs are less likely to let you get away with a lowish valuation.
The valuation assessment for VAT is either the actual amount of a recent sale transaction, or an assessment made by a broker or surveyor. If you buy the boat cheaply enough in the USA or the Caribbean the actual sale price may well be as good a figure as you will get.
RCD: This is the Recreational Craft Directive, a horrible new piece of EEC legislation, designed supposedly to certify the degree of seaworthiness of all boats, from canoes to large yachts. In practice, however, what the regulations actually do is to certify that various parts of the boat meet some sort of standard. Stability, engine noise, how gas installations are fitted, whether stanchions and guardwires are fitted, and that the boat is not subject to flooding from companionways too close to the waterline, are all parts of the boat that need to be certified to be compliant.
As far as simple legality is concerned, it does not matter what category (Category A = 'Ocean' down to Cat D = 'sheltered waters use') the boat is placed in. All you need is the fact that it is RCD-certified and marked, with a plate showing the reg number and things such as numbers of passengers allowed. It is much, much easier to comply with Cat D rules, but nevertheless there is a lot of paperwork and admin involved. However, although Cat D is relatively easy to meet the standards of, it could perhaps put off some future buyers who might think that it means that the boat is unsuitable for offshore use. I have heard of one boat sailed across from Canada that was then RCD certified as Cat D just to be legal on paper.
I have not heard of anyone being prosecuted yet for failing to have an RCD certification - particularly as the enforcing agency is the Trading Standards Agency (who check greengrocers scales, and most of their staff have never heard of the RCD) but I assume you don't want to be the first!
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Is it different if it was a european built boat in the first place?
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I hope so.... or maybe not, don't know if I'd ever bring mine 'back', too cold over there... but I bought mine in the States and it has a CE mark on the name plates.