mlines
Well-Known Member
Only another 11 months and visiting the Isle of Wight will be travelling outside the EU 
Re-setting EU Temporary Import in Channel Islands for Non-EU Boat
- Thread starter MarkJ
- Start date
lw395
Well-Known Member
From some VAT experts:
"Temporary import relief. Temporary import relief is complicated, but essentially allows a non-EU person to bring a yacht into the EU for private use without having to account for VAT. The boat may then remain in the EU for up to 18 months, after which it must leave the EU again. It is vital that extensive documentation is retained, to prove that all conditions for temporary import relief have been met, and it is worth noting that one cannot 'restart' the 18-month clock merely by sailing the vessel to a special territory of the EU, e.g. the Aland Islands, Channel Islands, Canary Islands or Réunion"
https://www.taxation.co.uk/Articles/2006/07/20/214251/not-plain-sailing
Is this out of date?
"Temporary import relief. Temporary import relief is complicated, but essentially allows a non-EU person to bring a yacht into the EU for private use without having to account for VAT. The boat may then remain in the EU for up to 18 months, after which it must leave the EU again. It is vital that extensive documentation is retained, to prove that all conditions for temporary import relief have been met, and it is worth noting that one cannot 'restart' the 18-month clock merely by sailing the vessel to a special territory of the EU, e.g. the Aland Islands, Channel Islands, Canary Islands or Réunion"
https://www.taxation.co.uk/Articles/2006/07/20/214251/not-plain-sailing
Is this out of date?
macd
Well-Known Member
Well, the EU site linked above quite clearly states that to re-set the clock, the boat merely needs to leave "the customs territory of the EU." It's difficult to imagine how a boat could reach, say, Réunion without doing so. Jersey, as MarkJ explains, can be reached with or without leaving the customs territory, depending on route taken.
lw395
Well-Known Member
According to
https://ec.europa.eu/taxation_custo...al-status-eu-countries-certain-territories_en
Channel Islands are within EU customs area.
Do not make the mistake of applying too much logic to tax laws.
The table suggests Heligoland as relatively convenient or stick it on a lorry to Vatican City?
TBH, a yacht which won't leave the EU properly is clearly taking the Mick.
macd
Well-Known Member
Post #17:
"Whilst not being part of the EU, they [The CIs] are actually in the EU Customs Union, but not the EU VAT area."
The advice given by HMRC to the OP seems to rely on the notion that while the CI's are in the customs area, some of the waters 12+ miles from them are not.
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lw395
Well-Known Member
AFAIK, it's complicated and it would be bad advice to just spend a few months with the boat in the CIs.
As well as the location of the boats, you have to ensure that the owners/people aboard remain EU non-residents.
You might more easily get away with a reset in Guernsey if you were financially active in e.g. the US and paying tax there.
Problem is, burden of proof tends to be with the boat owner, not the taxman.
The individual case I'm familiar with, it was decided a few months refit in Turkey was prudent.
YMMV,