Chris_Robb
Well-known member
RGR and Exceptional Circumstances
It has been my belief for a long time that RGR and Special Circumstances was our way back into the UK after extended Cruising over 3 years.
Unfortunately HMRC would not answer the question and when they did, contradicted themselves in the next line. Now we have got beyond the Tea boy in the Policy Department!
It is now abundantly clear that HMRC is keeping the Status Quo on RGR and what was known as Special Circumstances, our return waiver rights.
We had made further queries to them about the change of the wording "special" Circumstances to "Exceptional " as this kind of wording in legal contracts would define a tougher approach.
The reply was that there was no significance in the change of the word. So would I be happy to take my £250,000 yacht (NOT) round the world on an extended cruise knowing that I could return? YES
I have asked one last question. In the list of examples - headed "Such As" - I have asked that they could add "Yachts returning from an extended cruise". But if we dont get it I am happy.
The Fate of Second hand UK VAT Paid Yachts bought in EU27
According to the revenue these yachts will be returning with a different owner than the one that left the UK Originally.
They will not discuss this insisting that the vessel was exported (or Transported in their words) to Europe on the day it left. This is denying 40 years of the Customs Union Territories, as we believe they were not anything (Exported or Transported ) when they left.
This appears to be an uphill battle and we may not get heard.
But - the advice I can give on a private forum - especially for yachts bought from a previous owner with a UK address, is that there is NO evidence what so ever of when the yacht left the UK. - the address on the Sale agreement in 99% of cases will be both in the UK - so NO evidence it was sold abroad.... Nuf said here I think!
Yachts with VAT Paid in the EU but which had never been to the UK will NOT be allowed to return. If they have been once - they can.
For both the above the extension to 31st Dec 2021 will not help this group. again there was no C1331 filed for yachts entering the UK from Europe...........
Maintaining EU Vat
In the early days of our understanding, we had clear advice from the EU commission relating to a Yacht in Free circulation in the EU after 2020, that they could leave - say Greece for Turkey, stay for the 3 years and return under the RGR exemption clause of 3 years. Coming back after 3 years and trying to use RGR Special Circumstances, there is a wording which seems to imply you need to be resident in an EU27 Country. There is a lot of doubt here, as I have seen in in advisories saying that a resident has to make the application, in which case you get a customs agent to do it.
BUT
I have a worry that the Med states - who all seem to have a reputation for local bureaucratic interpretations, may cause us havoc, even within 3 years. To that end, I am trying to get the Greeks to agree to what happens and also for yachts away longer (I avoid the mention of Turkey here!) along with agreed instructions on the use and obtaining the Transit Log that we will all have to have (in Greece only). You can imagine 3500 uk yachts all arriving in April - and not even knowing that a TL is needed. I actually will feel sorry for the poor customs officers!
It has been my belief for a long time that RGR and Special Circumstances was our way back into the UK after extended Cruising over 3 years.
Unfortunately HMRC would not answer the question and when they did, contradicted themselves in the next line. Now we have got beyond the Tea boy in the Policy Department!
It is now abundantly clear that HMRC is keeping the Status Quo on RGR and what was known as Special Circumstances, our return waiver rights.
We had made further queries to them about the change of the wording "special" Circumstances to "Exceptional " as this kind of wording in legal contracts would define a tougher approach.
The reply was that there was no significance in the change of the word. So would I be happy to take my £250,000 yacht (NOT) round the world on an extended cruise knowing that I could return? YES
I have asked one last question. In the list of examples - headed "Such As" - I have asked that they could add "Yachts returning from an extended cruise". But if we dont get it I am happy.
The Fate of Second hand UK VAT Paid Yachts bought in EU27
According to the revenue these yachts will be returning with a different owner than the one that left the UK Originally.
They will not discuss this insisting that the vessel was exported (or Transported in their words) to Europe on the day it left. This is denying 40 years of the Customs Union Territories, as we believe they were not anything (Exported or Transported ) when they left.
This appears to be an uphill battle and we may not get heard.
But - the advice I can give on a private forum - especially for yachts bought from a previous owner with a UK address, is that there is NO evidence what so ever of when the yacht left the UK. - the address on the Sale agreement in 99% of cases will be both in the UK - so NO evidence it was sold abroad.... Nuf said here I think!
Yachts with VAT Paid in the EU but which had never been to the UK will NOT be allowed to return. If they have been once - they can.
For both the above the extension to 31st Dec 2021 will not help this group. again there was no C1331 filed for yachts entering the UK from Europe...........
Maintaining EU Vat
In the early days of our understanding, we had clear advice from the EU commission relating to a Yacht in Free circulation in the EU after 2020, that they could leave - say Greece for Turkey, stay for the 3 years and return under the RGR exemption clause of 3 years. Coming back after 3 years and trying to use RGR Special Circumstances, there is a wording which seems to imply you need to be resident in an EU27 Country. There is a lot of doubt here, as I have seen in in advisories saying that a resident has to make the application, in which case you get a customs agent to do it.
BUT
I have a worry that the Med states - who all seem to have a reputation for local bureaucratic interpretations, may cause us havoc, even within 3 years. To that end, I am trying to get the Greeks to agree to what happens and also for yachts away longer (I avoid the mention of Turkey here!) along with agreed instructions on the use and obtaining the Transit Log that we will all have to have (in Greece only). You can imagine 3500 uk yachts all arriving in April - and not even knowing that a TL is needed. I actually will feel sorry for the poor customs officers!
