st599
Well-known member
Citizenship doesn't but residency does, a UK resident can't use UK temporary import and an EU resident can't use EU temporary import.I think your “several months” is in fact 18 months
I quote
You will be entitled to import your boat into the UK without becoming liable for UK VAT under temporary admission rules. The following conditions apply to temporary admission: The vessel must not be located in the UK for more than 18 months.
Also it’s about transfer of goods so citizenship does not apply in this case.