No VAT Payable on EU Boats

[DavidJ]

If not, you go down the red route and customs deal with the import.

My guess is we will see a red route at Calais with spot checks on a green route. Could be very lucrative for the French
There is surprisingly little on the internet about this, it’s all about freight. I would have thought it would be a big issue with property owners in the EU.

 

[Hurricane]

If you're temporarily importing an item, you can Carnet it. Ask your local Chamber of Commerce for details/cost. Hopefully there'll be a non-Carnet route as they're expensive and the bond is annoying.

If not, you go down the red route and customs deal with the import.

I really appreciate the comments so please keep posting.

As I see it, Carnets (two types) are limited to one year and, as you say are expensive - minimum charge each visit would be about £350 plus the bond.
They are really only useful for items that are returning that year.

A guy on our marina forum pointed me to "Duplicate Lists" and after a little research, these might have been the way forward but they seem to be a UK initiative that seems to have been removed.
I think they still only last for one years though.

Essentially, I am looking for a definitive set of rules.
Say, the allowance for personal items before VAT is applied is (say) 400 euros, you could plan what you can take without fear of it being confisgated.
But if you are taking items worth (say) £800 what do you do?
Staying within the law, how and where would you pay the VAT?

I think I might start a new thread on the matter - what do you think?

 

[Hurricane]

My guess is we will see a red route at Calais with spot checks on a green route. Could be very lucrative for the French
There is surprisingly little on the internet about this, it’s all about freight. I would have thought it would be a big issue with property owners in the EU.

Absolutely.
But where would you get the value of the items.
I read that if you are re-locating (say from UK to EU), there is an allowance for second hand value (older than 6 months I believe).
Would this apply to personal items?
As you say, there is nothing out there for personal items - everything assumes that you are trading the goods.

 

[DavidJ]

Absolutely.
But where would you get the value of the items.

Good point.
My boat covers could have been stitched up by a friend with an industrial sewing machine (I know you have one). Value for customs not £2000 but £200 perhaps. Also this could be first fit to be brought back for modification.

 

[DavidJ]

Draw your attention to the last paragraph “Any other goods”
Duty Free extended to the EU from January 2021

I know that probably refers to goods coming in but there will be a EU equivalent, if I can find it.

 

[Hurricane]

Draw your attention to the last paragraph “Any other goods”
Duty Free extended to the EU from January 2021

I know that probably refers to goods coming in but there will be a EU equivalent, if I can find it.

There are several sites with that kind of thing but, to be fair, that one does refer to personal goods.
My point is what if the "Any Other Goods" is more than £390?
What is the procedure and how much is paid - to whom and when?

And why is it less if travelling by private boat or plane?
Doesn't make any sense.

 

[Forty_Two]

I think how we present will have a big effect. After all at Nice airport when you exit the baggage area customs just observe & presumably make experienced choices who to check. Arrivals from other 3rd countries are not segregated at the baggage exit point & I can't remember seeing anyone stopped even with mountains of lugggage.

At the Folkestone tunnel terminal, turn up with a trailor & they are going to check i expect. When i went through late September I saw no signs of more building work so they could examine every car. I presume that's the point when vat would be paid if due. Perhaps the passport checker will ask if we have anything to declare & direct us to the rummage shed accordingly.

I'd say what fun, but it certainly won't be, that's the only certain thing.

 

[goeasy123]

I won't be buying my boats from Ventura any more.... for being conniving mendacious bastards.

The article says that this is a 'new rule'

This is not a new rule. It's just a product of the UK becoming a 3rd country? Pre 1st jan a private citizen of any 3rd country could buy a VAT free boat in the EU or anywhere else for that matter ( now inc UK) and do the 18month in/out shuffle. It's the EC's old standard Temp Importation rules.

 

[goeasy123]

I've not seen anywhere where you can reclaim VAT - in fact, I think I read somewhere that, as an individual, you can't reclaim VAT.
I think I read that, in order to get a VAT free item into the EU, the original supplier has to actually send it themselves.
The item is then supplied by the supplier free of VAT and the courier is made responsible for collecting the VAT in the destination country.

So, if you are travelling with your items (all previously UK VAT paid), what is the process is of actually paying the VAT in the EU - is it as you pass through customs or do you have to declare and pay in advance?

I'm also talking about personal items (maybe those that you have had for years) being transported with you in your car - backwards and forwards between the UK and the EU.
It seems that these items can be subject to VAT.
A yachtie's sail for his boat is quite a good example - quite a valuable item but yachties often bring them home for cleaning/repair and take them back early in the season.

I really appreciate the comments so please keep posting.

As I see it, Carnets (two types) are limited to one year and, as you say are expensive - minimum charge each visit would be about £350 plus the bond.
They are really only useful for items that are returning that year.

A guy on our marina forum pointed me to "Duplicate Lists" and after a little research, these might have been the way forward but they seem to be a UK initiative that seems to have been removed.
I think they still only last for one years though.

Essentially, I am looking for a definitive set of rules.
Say, the allowance for personal items before VAT is applied is (say) 400 euros, you could plan what you can take without fear of it being confisgated.
But if you are taking items worth (say) £800 what do you do?
Staying within the law, how and where would you pay the VAT?

I think I might start a new thread on the matter - what do you think?

The rules and processes you want are all laid out on the EU website.

 

[DavidJ]

The rules and processes you want are all laid out on the EU website.

That’s great, good find.
Can you make a link or cut and paste the bit about the procedure for individuals taking goods from the UK to the EU. That’s one of the things we’re stuck on.

 

[st599]

Temporary admission rules and procedures

The Irish customs give you 3 options, Carnet, Irish form with bond, declare at airport with bond

As for Carnets only lasting 1 year, that's sort of the point. You have a strict time limit to remove the goods, otherwise they're imported and your bond covers the charges.

 

[goeasy123]

That’s great, good find.
Can you make a link or cut and paste the bit about the procedure for individuals taking goods from the UK to the EU. That’s one of the things we’re stuck on.

If only it were that simple. It's the EU. Go to EU law - EUR-Lex
You need to create an account (free) and start searching.
As it is 'EU complex' I would encourage anyone with a material interest to ignore forum dialogue and arm yourself with the source info. EU lex is the definitive document. What is says is law. You can find is paraphrased, discussed and otherwise FAW elsewhere, but I wouldn't rely on quoting any of that in a customs officials or boarder guards face.
And to st599's point I'd refer to the C&E pages of the countries you want to enter.... and just for reference here's how Irish C&E interpret some of the overall EC's shit storm... https://www.revenue.ie/en/tax-professionals/tdm/customs/valuation/valuation.pdf

 

[DavidJ]

If only it were that simple. It's the EU. Go to EU law - EUR-Lex
You need to create an account (free) and start searching.
As it is 'EU complex' I would encourage anyone with a material interest to ignore forum dialogue and arm yourself with the source info. EU lex is the definitive document. What is says is law. You can find is paraphrased, discussed and otherwise FAW elsewhere, but I wouldn't rely on quoting any of that in a customs officials or boarder guards face.
And to st599's point I'd refer to the C&E pages of the countries you want to enter.... and just for reference here's how Irish C&E interpret some of the overall EC's shit storm... https://www.revenue.ie/en/tax-professionals/tdm/customs/valuation/valuation.pdf

Thanks goeasy
my goodness ....complexity!

 

[madabouttheboat]

All this personal belongings stuff being taken into the EU is interesting. Not boat related, but I started to think about motoring holidays, then camping trips with tenting equipment, then caravans and then (finally boat related) trailerable boats. The personal limit of circa £400 is not going to cover these situations so I am wondering if people like the caravan club have anything to say on the subject. After all, a caravan, loaded up with extra camping stuff plus a whole family's personal items is going to come to quite a sum. Are they really going to have to leave a bond to the value of the caravan in case they don't bring it home?

 

[Hurricane]

All this personal belongings stuff being taken into the EU is interesting. Not boat related, but I started to think about motoring holidays, then camping trips with tenting equipment, then caravans and then (finally boat related) trailerable boats. The personal limit of circa £400 is not going to cover these situations so I am wondering if people like the caravan club have anything to say on the subject. After all, a caravan, loaded up with extra camping stuff plus a whole family's personal items is going to come to quite a sum. Are they really going to have to leave a bond to the value of the caravan in case they don't bring it home?

Good point about caravans and personal kit.
I have wondered about that.
A friend also said what about bikes and paddle boards strapped to holiday maker's cars.

 

[madabouttheboat]

Good point about caravans and personal kit.
I have wondered about that.
A friend also said what about bikes and paddle boards strapped to holiday maker's cars.

Yes, its very easy to have over £400 worth of stuff on you for holidays etc. I do short business trips to the EU and even for a one night trip will exceed that amount by some margin just with electronics. My laptop alone is the best part of a grand.