dgadee
Well-known member
Just had a reply to my query about bringing a boat home from the EU to NI. I can do this without paying VAT, but it seems I would not be able to move it to GB without VAT having to be paid. This makes you wonder whether boats in NI can now be sold to mainlanders without incurring import dues etc. Glad that Johnson put so much effort into his Withdrawal Agreement. (not).
HMRC say:
"The section above " between Northern Ireland and the EU which continue to be treated as intra-community movements " confirms NI-EU movements will be treated the same way as they were prior to the end of transition (i.e. prior to 1/1/2021). This means that for the vessels that moved from NI to France and Greece, if they were to re-enter NI from the EU there would be no import VAT or duty to pay as these would be classed as intra-community movements. It should be noted though that should these vessels stop in the UK, even if it's temporarily, this would be classed as an import and import charges would be due unless a relief, such as Temporary Admission, applied."
HMRC say:
"The section above " between Northern Ireland and the EU which continue to be treated as intra-community movements " confirms NI-EU movements will be treated the same way as they were prior to the end of transition (i.e. prior to 1/1/2021). This means that for the vessels that moved from NI to France and Greece, if they were to re-enter NI from the EU there would be no import VAT or duty to pay as these would be classed as intra-community movements. It should be noted though that should these vessels stop in the UK, even if it's temporarily, this would be classed as an import and import charges would be due unless a relief, such as Temporary Admission, applied."