Cruising with your boat in the European Union

If you are thinking about sailing your boat into European waters there are a number of factors you need to consider which should be planned and organised in advance.

This page covers:-

1)  The Schengen Area, what is it and how long can you stay.

2)  Temporary Importation (TI) of non-EU boats and how long you can stay before import tax is payable.

3)  What certification skippers are expected to have by some countries, although not required by their home country.

4)  Certification required if transiting the inland waters of Europe.

5)  Regulations affecting boats permanently imported into the EU.

6)  Requirements if you wish to bring your pet with you to the EU.

7)  Sections with useful reports and links to other sites.

European Union Member Countries

Currently, there are 27 member countries in the European Union.

Austria; Belgium; Bulgaria; Croatia; Cyprus; Czech Republic; Denmark (excluding Greenland); Estonia; Finland; France; Germany; Gibraltar; Greece; Hungary; Ireland; Italy; Latvia; Lithuania; Luxembourg; Malta; Netherlands; Poland; Portugal; Romania; Slovak Republic; Slovenia; Spain; Sweden.

The UK left the EU on 31 December 2020. This has a number of implications for UK yachtsmen who are now classed as third country citizens (non-EU). See these useful free webinar recordings by the Cruising Association on Brexit Issues for Cruisers and Crossing the Channel to France.

EU Entry and Exit

All pleasure craft (including EU yachts), if coming from outside the Schengen area, must officially check in or out. Entry or exit must be made at a border crossing point (or port of entry), except under certain conditions:

• Exceptional Circumstances
• Force Majeure

A pleasure boat coming from outside the area without internal border controls may, exceptionally, enter a port which is not a border crossing point. In these cases, the persons on board must notify the port authorities to be authorised to enter this port. The port authorities must report the vessel’s arrival to authorities in the nearest port designated as a border crossing point. The declaration of passengers must be handed to port authorities. This list must be made available to the border guards, at the latest upon arrival.

Likewise, if due to force majeure, the pleasure boat has to dock in a port other than a border crossing point, the port authorities must contact the authorities in the nearest port designated as a border crossing point to report the vessel’s presence. This has to be restricted to exceptional circumstances including force majeure, for example extreme weather, a medical emergency, machine breakdown or other technical problems, or involvement in search-and-rescue operations. Other exceptional circumstances could be sporting events or an exceptionally large influx of pleasure boats in a specific geographical area that makes it difficult to absorb the increase in activity at a crossing point. In all these cases, border checks will have to be conducted by authorities of the nearest border crossing point.

Note, enforcement of entry and exit rules do vary from country to country.

If moving from one EU/Schengen country to another, no border checks are required.

On departure from the EU/Schengen for a third country, departure clearance must be carried out.

It should be noted that Schengen member states can re-introduce border controls at internal borders (including sea ports) in the event of a serious threat to public policy or internal security. Countries with temporary reintroduction of border controls are monitored at this link: https://home-affairs.ec.europa.eu/policies/schengen-borders-and-visa/schengen-area/temporary-reintroduction-border-control_en

1) THE SCHENGEN AREA

What is the Schengen Area?

The Schengen Area Agreement came into force in 1995. This Agreement links all member countries with a consistent visa policy and therefore a Schengen visa issued by any country under the Schengen rules will be valid for travel in all the Schengen countries. This means that one visa alone will enable the bearer to travel in all the Schengen countries.

Not all European Union countries are signatories to the Schengen Agreement.

Current members of the Schengen Area (colored blue & green) are:-

Austria, Belgium, Croatia, Czech Republic, Denmark, Estonia, Finland, France, Germany, Gibraltar, Greece, Hungary, Iceland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, the Netherlands, Norway, Poland, Portugal, Slovakia, Slovenia, Spain, Sweden and Switzerland.

Gibraltar, although still a British colony, joined the Schengen Area for passport-free travel on 1 January 2021, and will now be included in the Schengen Agreement between the other 26 member countries. A Schengen deal is still under negotiation and not yet fully agreed, therefore not implemented. Passport control is still carried out for air and sea arrivals.

European and Mediterranean countries not part of the Schengen Area (and useful to know for when you need to leave Schengen) are:-

• United Kingdom
• Ireland
• Cyprus (applied to join Schengen)
• Gibraltar (deal to join Schengen currently on-going)
• Turkey
• Tunisia
• Morocco
• Albania
• Bosnia
• Herzegovina
• Macedonia
• Montenegro
• Serbia

There are, of course, other Mediterranean countries which are outside the Schengen Area, but which may not be safe to visit at present.

Short-Stay Visits to the Schengen Area

A short stay visit (whether a visa is required or not) to the Schengen Area by non-EU citizens is now defined as a total of 90 days’ stay during any 180 day period.

In this instance, the word “any” means: for any 180 day period, one must not spend more than 90 days in the Schengen Area. This is typically calculated from “today” back 180 days: if you have been in the Schengen Area for 90 of those days, you will be in violation of the agreement.

See a full explanation at the European Home Affairs website. Also, see this Noonsite Report.

It is important to remember this restriction when contemplating an extended cruise in northern European waters and/or the Mediterranean if you, or a member of your crew, is a non-EU citizen.

As previously explained, the 90 days does not have to be continuous as it is a total of 90 days during any 180 day period. If you follow this link to European Home Affairs website you will find a link there to a very useful ‘Short-Stay calculator’ which will enable you to work out the days you can stay in the Schengen Area.

How do I “check-in and out” of Schengen?

There is no Schengen-wide database of entries and exits at this time. Border control ensure that you haven’t overstayed by looking at the stamps in your passport, however, the Schengen border code, section 3.2.4 of ANNEX VI, states that no specific border checks need to be carried out on pleasure boats, even if coming from a non-Schengen country.

This system is not ideal as non-EU crew want to get their passports stamped on entry into Schengen to prove they haven’t overstayed. Unfortunately getting your passport stamped can be a difficult process in some countries (unless you are leaving the boat and flying out of the EU).

The EES (Entry Exit System) and ETIAS (European Travel Information and Authorisation System) are automated IT systems for registering and controlling the personal data of nationals of non-EU countries crossing the Schengen Area’s external borders. Both are currently in development, but are expected to be introduced soon and will make checking in and out of Schengen much simpler.

EES is an automated IT system for registering travellers, developed by the European Union to replace passport stamps. The introduction of EES has been much delayed. It was previously scheduled for implementation in 2022, then May 2023, then late 2023, and then late 2024. Ahead of a planned launched date of 10 November 2024, the European Commission said in October 2024 that EES was being postponed again. It said that plans to roll out the EES in a phased manner would be worked out “in the coming weeks”. Currently there are no further details. EES will mean no more stamping of passports, however does require the recording of biometric data (facial image and/or fingerprints) so will probably complicate checking in and out for 3rd country nationals. It will also mean that most probably, only official offices in ports of entry can be used for clearance as they will have the ability to record the biometric data. It is not yet known how rigidly this will be implemented, in particular for pleasure craft.

ETIAS is a U.S-style electronic travel authorisation system  for 3rd country nationals that do not require a visa to visit Europe. The system will check security credentials and charge a fee. This is expected in Spring 2025 (see details further down on ETIAS).

Currently Greece and Italy are the only 2 countries in Schengen that require a transit log for non-EU yachts. This official document does log first entry into Schengen.

Other countries, such as Spain and France, oftentimes will not stamp crew passports if they are remaining on board a yacht that is transiting through the country.

Once you have entered Schengen, there is no need to check out and in again as long as you are moving between other Schengen countries. So for example, if you enter Schengen in Portugal, then visit Spain, France, Italy and Greece in your 90 days, there is no need to undertake any further clearance procedures other than those in your first country of clearance, until you clear out of Schengen in Greece.

Applying for a Schengen Visa

The Schengen Visa has a reputation as being hard to obtain. However, in February 2020 the EU changed some of the rules to the Schengen Visa Code that regulates the issuing of visas and benefits, to try and ease the application process for travellers.

If a Schengen visa is required, then an application must be made to the Embassy or Consulate of the country where your first port of call in the EU is located. Applications should normally be made to the Embassy in your home country, so pre-planning is important as your passport will have to accompany your application. Electronic application forms are now available in most countries.

See How to Apply for a Schengen Visa.

See this Schengen Visa Application form for all the information required.

Applying for the visa once you have left your home country is very difficult indeed. Not entering the Schengen Agreement Area through the country specified on your application as your point of entry can also cause difficulties.

Travel insurance, including medical cover and repatriation, is also required when you apply for a Schengen visa.

What if I want to Stay for Longer than 90 days without a Break?

Noonsite has investigated extensively, but currently, it is not easy to legally extend your stay for longer than a total of 90 days in any 180 day period. The EU did have plans to introduce a ‘Touring Visa’, however, this appears to have been shelved for now. See this EU link for the latest information on this subject.

There are active campaigns in progress to persuade national governments to create 180 day tourist visas for holiday home and boat owners, such as 180 days in Greece. The UK Cruising Association [https://www.theca.org.uk] are lobbying for a 180-day cruising visa separate from the Schengen 90-day visa with a particular focus on the Netherlands, Greece, Spain and Portugal.

For some nationalities, it is easier than others, especially if their country has a bi-lateral agreement with an EU country (more details below under “who else can stay for longer than 90 days”). Find out more at EU-Third Countries Bilateral Visa Waiver Agreements Explained.

If you have an EU passport it is of course easier to move around, however any EU nationals spending more than 90 days in the same EU country should register with the police for temporary residence. Any spouse will be issued a temporary residence card as well (whether EU or non-EU).

Some countries offer Tourist Long Stay Visas. The rules for this vary from country to country, but most limit the visa to 12 months and require evidence that you can support yourself and that you will not work. You will need to have full adequate health insurance, demonstrate adequate income, have an accommodation address (letter of support from a marina/yacht club) and show you don’t have a criminal record. Some of the countries limit your stay to the one country, others allow you to move freely throughout the EU. However, you must both enter and leave from the country granting the visa. It is best to contact the embassy of the chosen country to find out details and to do so before leaving your home country as most have to be applied for from your home country before departure (and require a visit to the Embassy in person).

France has a popular long-term visa for visitors (VLS-T system) and Sweden offers a 6 month visitor’s permit. The CA has an explanation of the French visa application process in a webinar available at pbo.co.uk/frenchvisa. Spain, Portugal and Greece are working towards creating long-term visitor visas, due to there being so many second home owners from the UK in these countries.

The advantage of getting one of these visas, is that your time spent in the country for which you have a long term visa, does not use up any of your Schengen allowance.

An EU citizen under EU rules has the right to travel together with core family members (non-EU spouse, children, dependent parents or dependent grandparents) to an EU country other than the one they are a national of. Non-EU family members must carry a valid passport at all times and, depending on the country they are from, may also have to show an entry visa at the border. But a family member of an EU citizen who has exercised the right to free movement is not bound to the limitation of stay of 90 days within 180 days. Note: if travelling with a non-EU spouse, you need to have a marriage certificate issued in the country where the passport was issued, even if the wedding took place in a different country. In addition, there are rules about how long you can stay in each EU state (normally not longer than 3 months without having to register locally). Contact EuropeDirectContactCentre@edcc.ec.europa.eu for more details.

One thing to be aware of is that if you have any type of resident’s visa, you cannot use your boat in the EU unless it is VAT paid.

What if I want to cruise the Med for 6 months or More?

One way to stay longer in Europe is to make use of the countries that are not part of the Schengen Agreement (the “Schengen Shuffle”). See the list above. Since your 90 days does not have to be continuous, by ducking in and out of the Schengen Area, the 180 day period can become a moveable feast with some careful planning. Using the Short Stay Calculator on the European Home Affairs website page can help you do this.

Basically, you will have to carefully plan your trip so that you spend some time outside the Schengen Area (Turkey, Albania, Montenegro, Tunisia, Morocco, etc.) before returning to the Area to continue cruising (Greece, Italy, France, Spain etc.). It is particularly important that your movements in and out of the Schengen Area Countries are recorded (i.e. with a passport stamp), currently not so easy, although when ETIAS is introduced stamping won’t be required anyway.

Malta Immigration refuse to stamp passports for crew (and they class liveaboards as crew). They only stamp the passport of passengers. Instead, they have you complete a Crew List which they stamp with the arrival date. This lack of passport stamp is used by many non-EU cruisers to “extend” time in Schengen, although should probably only be used if you are then going on to do non-Schengen time after your visit to Malta (i.e. in Tunisia, or leaving the Med).

How long can I keep my boat in the Schengen Area?

The rules applicable to how long the boats themselves may be kept in a Schengen country depend on whether it is a member of the EU. See EU VAT/Import Duty section below for more details. Norway and Iceland are not members of the EU. See Norway Customs and Iceland Customs for more information.

In summary, a non-EU flagged boat with a non-EU skipper can remain continuously in the EU itself for up to 18 months without paying VAT and each time you leave the EU that 18-month clock re-starts.

Nationals NOT Requiring a Schengen Visa for Stays of Up to 90 Days:

There are many countries who are not in the European Union (EU) whose citizens can enter the EU Schengen Zone without needing a visa. Specifically, there are currently 63 countries who are not in the EU but are visa-free.

Citizens of these countries are allowed to go into countries in the Schengen Zone for business or travel purposes for up to 90 days. During these 90 days, these visitors are not allowed to work or study but can engage in business and tourism activities.

British passport holders do not – according to the EU Withdrawal Treaty – require a Schengen visa for short stays, but will need an ETIAS visa waiver from when it is introduced in 2025 (see more info. on ETIAS further down.).

Documentation required on entry includes:

• A Valid Passport. It must not be older than 10 years and it should be valid for at least three more months beyond their intended date of departure from the Schengen Area.
• Evidence on their purpose of entry. Documents that show why they are traveling to the Schengen Area.
• Proof of sufficient financial means. Documents which prove the traveler has the financial means to support themselves during their whole stay in Europe.

Nationals NOT Requiring a Schengen Visa for Any Length of Stay:

Citizens, residents and their immediate family members and legal partners of the EU, Norway and Switzerland.

Who Else can Stay for Longer than 90 days?

Nationals of countries with bilateral agreements with specific countries within the Schengen Area which pre-date the Schengen Agreement are permitted to spend up to 90 days in EACH in each of these countries with no reference to time spent in the rest of the Schengen Area.

Such bilateral agreements are known to exist with:-

• Australia (covering Denmark and Germany).
• New Zealand (covering Austria, Belgium, Czech Republic, Denmark, Finland, France, Germany, Greece, Iceland, Italy, Luxembourg, The Netherlands, Norway, Poland, Portugal, Spain, Sweden and Switzerland).
• Canada (covering France) – 3 months.
• Other ‘friendly’ countries such as the USA, may also have such agreements.

It may be worth having some evidence of this ruling as not all Immigration officials are aware of these exceptions (i.e. confirmation in an e-mail from an Embassy).

Find out more at EU-Third Countries Bilateral Visa Waiver Agreements Explained.

What if I am stuck in the EU and overstay my Schengen Visa?

Article 33 of the EU Visa Code: In case a visa holder who is already present on the territory of the Member States is unable to leave before the expiry of his visa for reasons of force majeure, humanitarian reasons or serious personal reasons, he should address the request for extension of the visa to the competent authorities of the Member State where he is present even if that is not the Member State whose consulate issued the visa. See Schengen Visa Info. for more information.

Nationals Requiring a Schengen Visa for Any Length of Stay:

Afghanistan, Albania, Algeria, Angola, Armenia, Azerbaijan, Bahrain, Bangladesh, Belarus, Belize, Benin, Bhutan, Bolivia, Bosnia-Herzegovina, Botswana, Burma (see Myanmar), Burkina Faso, Burundi, Cambodia, Cameroon, Cape Verde Islands, Central African Republic, Chad, China, Colombia, Comoros, Congo (Democratic Republic), Congo (Brazzaville), Côte d’Ivoire, Cuba, Djibouti, Dominica, Dominican Republic, Ecuador, Egypt, Equatorial Guinea, Eritrea, Ethiopia , Fiji Islands, Gabon, Gambia, Georgia, Ghana, Grenada, Guinea, Guinea-Bissau, Guyana, Haiti, India, Indonesia, Iran, Iraq, Jamaica, Jordan, Kazakhstan, Kenya, Kyrgystan, Kiribati, Kuwait, Laos, Lebanon, Lesotho, Liberia, Libya, Macedonia, Madagascar, Malawi, Maldives, Mali, Marshall Islands, Mauritania, Mauritius, Micronesia, Moldavia, Mongolia, Montenegro, Morocco, Mozambique, Myanmar (formerly Burma), Namibia, Nauru, Nepal, Niger, Nigeria, Northern Marianas (Islands), North Korea, Oman, Pakistan, Palau, Papua New Guinea, Peru, Philippines, Qatar, Russian Federation, Rwanda, Saint Vincent and the Grenadines, Solomon Islands, São Tomé and Principe, Saudi Arabia, Senegal, Serbia, Seychelles, Sierra Leone, Somalia, South Africa, Sri Lanka, Sudan, Suriname, Swaziland, Syria, Tajikistan, Taiwan, Tanzania, Thailand, Togo, Trinidad and Tobago, Tunisia, Turkey, Turkmenistan, Tuvalu, Uganda, Ukraine, United Arab Emirates, Uzbekistan, Vanuatu, Vietnam, West Samoa, Yemen, Zambia and Zimbabwe.

Note: This list is subject to change, see the latest list at the European Parliament website.

New EU rules on short-stay visas apply worldwide from 2 February 2020, making it easier for legitimate travelers to apply for a visa to come to Europe. These new rules only apply to travelers from all countries which need visas to travel to the EU (above). See the European Commission website for more details.

European Travel Information and Authorization System (ETIAS)
https://etias.com/

ETIAS is a completely new electronic system in the planning, which enables keeping track of visitors from countries who do not need a visa to enter the Schengen Zone. 

While the EU has continuously claimed the ETIAS would become operational by mid-2024, it has now been confirmed that ETIAS will be delayed to Spring 2025.

It involves filling in an online application form, which will take approx. 20 minutes to complete, in advance of your travel to the Schengen Zone (2 weeks before), and paying a small fee (similar to the US ESTA). After you fill out your application online with the personal information on your passport, and answer a series of security and health-related questions, it should be approved and sent to your email address within a few hours after it is checked across security databases like Interpol and Europol. While children under the age of 18 will be required to have an ETIAS, they will not be charged the application fee.

The ETIAS will be valid for three years—or until your passport expires, whichever comes first.

There are currently 60 countries that will need to apply for the ETIAS travel permit in order to visit the Schengen Zone. The ETIAS authorization is designed for short trips that can last up to 90 days.

Nationals of visa liberalization countries will continue to travel the EU without a visa but will simply be required to obtain a travel authorization via ETIAS prior to their travel.

The introduction of the ETIAS permit will not modify free transit, but it will be a mandatory requirement for entry to Europe.

The European Travel Information and Authorization System is also known in Spanish as SEIAV.

The EU has confirmed that British citizens will be eligible for ETIAS when it is launched. This means that UK nationals will not need a visa for short stays in Europe after Brexit but an ETIAS visa waiver will be required.

ETIAS visa: how will it affect UK citizens

2) TEMPORARY IMPORT (TI) OF PRIVATE NON-EU VESSELS FOR USE IN THE EU

EU VAT/Import Duty:

European Commission: Rules for Private Boats (FAQs)

What are the basic EU TI rules for non-EU vessels?

Non-EU vessels which are intended for re-export may be temporarily brought into and used for private purposes in the EU, or more strictly in the “Customs territory of the Community”, (which includes our territorial waters), without Customs duties or Value Added Tax (VAT) needing to be paid. But this can only be done by persons who are not EU residents – in official terms – by people who are “established outside that territory”. This facility is thus NOT available to EU residents whatever their nationality.

The boats concerned have to be placed under the “temporary importation procedure” (TI) with Customs and the period of use in the EU is limited in time. When the time is up the boat has to leave, in official jargon, this period is called “the period of discharge”. The re-exportation of the goods from the Customs territory of the Community is the usual way of ending or “discharging” a temporary importation procedure. If the boat does not leave before the end of that time, then Customs duty and VAT become due.

A boat is temporarily imported into the EU and not into one of the constituent Member States. Thus it can move from one Member State to another with no further Customs formalities during the 18 month period allowed.

It needs to be emphasized that the 18 month TI period only applies to privately own, non-EU yachts and sailed by non-EU owners or skippers. If an EU owner or skipper sails a non-EU registered the boat, then there is now, in practice, no period of TI.

How can a yacht be placed under TI?

Just crossing the frontier of the Customs territory of the Community is in general sufficient. But, you may be required to use a route specified by Customs and they may require you to make an oral or written Customs declaration. It is possible they may require the provision of some kind of security or guarantee to cover the payment of the Customs duties and VAT that become due if the boat does not leave the EU.

Only two EU countries have formal entry documentation used to track entry and exit of non-VAT paid yachts. Greece has the Transit Log and Italy the Constituto.

How long can the yacht stay in the EU?

Normally, you can use the vessel in the EU for 18 months. In technical terms, the period for discharge for privately used means of sea and inland waterway transport is 18 months. This is laid down in the provisions of the EU Customs Code. If the boat is “laid up” (“put in bond”) for a time the possibility exists for not counting the period of non-use (see below).

However, the total time a yacht can remain in the EU is a maximum of 24 months. The amount of paperwork required to place a boat in Customs bond and the restrictions they place on it varies from country to country.

Technically you cannot make use of the boat while it is in bond (i.e. sleep on board) and that you can only visit it to maintain it not to make improvements. That said, whether these rules are actually applied, again varies from country to country.

Yachts registered in Norway, Iceland or Liechtenstein and sailed by non-EU citizens are permitted a period of 6 months sailing and up to 6 months laid up in any 1 year.

Can I sail in the EU for the Whole 18 months?

The short answer is ‘no’.

Although the yacht itself can remain in the EU for 18 months, the skipper is bound by the Schengen visa regulations (whether or not they actually need to apply for a visa) and must leave the Schengen Area after 90 days. See the Schengen Area section for a full explanation of the rules. However, a different non-EU skipper (with the owner’s permission) could take over.

Can the 18 months be extended if the yacht is not used? You may want to go home for Christmas!

Yes, as noted above, the eighteen month period may be extended for the time during which the yacht is not used. The EU Customs Code allows for this. However, the maximum overall period during which the yacht can remain in the EU is 24 months.

I am stuck in the EU due to urgent repairs and my VAT-free period is running out – what can I do?

What Other Restrictions Are There?

Yachts may be temporarily imported for private use only. Under temporary importation, a yacht may not be hired, sold or lent to a resident of the EU. Immediate relatives of the owner may use the boat if they are resident outside of the EU. The boat may be used occasionally by an EU resident, when acting on behalf of the owner and when the owner is himself/herself in the EU.

The VAT relief also applies to the importation of spare parts and accessories to effect repairs or maintenance. This relief only applies to yachts registered outside the EU and owned by a non-EU resident. If you are shipping many items from outside the EU, it is advisable to use the services of an import agent who can deal with all the paperwork and duty calculations on your behalf.

Does the 18 month Rule apply to All Non-EU Registered Boats?

Not if the owner is resident in the EU.

Not for UK boats that were in the EU at the end of the Transition Period on 31 December 2020. These boats are treated as EU VAT paid and therefore TI does not apply. As there is no facility to register for this status it is important that UK boats in this position have evidence of the vessel’s movements (including marina, fuel receipts and yard bills) to prove their location at the end of 2020.

Can you have another period of TI? How long must you wait?

Yes, you are not limited to a single period of temporary import. You can sail the yacht out of the EU and when you came back again a new period of temporary importation can begin. The Customs rules do not provide for a “minimum period” during which the goods must remain outside of the Customs territory of the EU.

Whilst it is not required to proceed to a customs office in order to make a declaration of entry, it is perhaps wise to obtain documentary evidence that time has been spent outside the EU. Leaving for a very short time and returning to the same country may be regarded as an abuse of this regulation and is best avoided.

Where can you find the legal texts on TI?

The legal provisions on temporary importation are found in:-

http://ec.europa.eu/taxation_customs

© European Communities, 1995-2003, 2016

Notes:

• This is only a simple explanation of the law and is not comprehensive and some of the rules have been amended since the original rules were drawn up. Noonsite does its best to keep this information updated.
• Not all Customs Authorities are familiar with the above. There have been cases of boats being impounded in Portugal in 2013 and charged VAT by Customs authorities who do not recognise that the U.K. Channel Islands are outside the EU and its Customs area, and who also clearly believe that one 18 month period is the TI limit, and you cannot exit and then re-enter the EU to re-set the TI clock. So be wary.
• Any UK flagged yacht lying in the EU27 at the time the Brexit transition period ended will remain in free circulation for as long as it remains in the EU27, as long as it can be proven that the boat was lying in the EU27. See full details at the RYA. Also see this useful article Brexit VAT: Your Questions Answered, by Yachting Monthly.

Gibraltar and TI

Although Gibraltar is outside the EU VAT customs area, it is part of the EU and the Temporary Importation (TI) clock for non-EU boats starts on entry to the port. Gibraltar should therefore not be relied on to re-set the TI clock.

This is the ‘official’ position. In practice, some Customs offices regard visiting Gibraltar as being outside the EU and regard the TI ‘clock’ as being re-set after a visit there.

Ceuta and Melilla and TI

Although part of Spain, Melilla and Ceuta are not in the Customs Territory of the EU (TAU) or the Territory of VAT application (TAIVA). This makes them a useful place to re-set the TI clock. Don’t rely on these ports, however, for getting out of Schengen, as they are part of Spain and in the Schengen area and your passport will be stamped on arrival.

When is VAT Payable?

VAT is due:-

• If a non-EU boat remains in the EU beyond its Temporary Importation relief period (maximum 2 years if part of it is in bond).
• If a non-EU boat is sold within the EU.
• If a boat is used by an EU resident.
• If a VAT-paid boat leaves the EU for more than 3 years and is not returned by the same owner, or has more than running repairs done while away. Note: every time an EU boat leaves the EU Customs Territory, the owner risks having to pay VAT on its return.

Paying EU VAT on a Boat

A VAT-paid boat can remain permanently in the EU and be sailed by anyone, whether an EU resident or not.

The amount of VAT to be paid is based on its current value. It is payable at the first port of call once the tax is due. It is, therefore, wise to consider the most advantageous country in which to import the boat. There is not so much variation in VAT rates as there used to be, so it will more likely depend on how sympathetic a valuation can be obtained and how easy the process proves to be.

Buying a Boat in the EU

All new boats should have the VAT element of the purchase price shown separately on the Bill of Sale.

Second hand Boats sold between private buyers are not subject to VAT but it is essential that proof of its VAT paid or VAT exemption status is provided. An exemption granted to boats built before 1 January 1995 and are deemed to have VAT paid status if they were in private ownership and within the EU at midnight on 31 December 1992. A mooring receipt or something similar would provide such evidence.

It is not advisable to buy a boat without this evidence unless you are prepared to pay the VAT due.

Contact a VAT Yacht Specialist for advice based on your own situation.

EU VAT Rates

For current EU VAT rates see Noonsite/VAT Rates page.

For a list of VAT, Authorities see Noonsite/European Union/VAT Authorities page.

EU Citizens

An EU resident travelling into another EU Member State with a pleasure craft (boat), must be able to demonstrate that import duties and VAT have been paid for the pleasure boat in one of the EU countries by means of an invoice or a statement from the Customs authorities of an EU country.

3) SKIPPER CERTIFICATES

International Certificate of Competence

Many officials in European countries expect to see some type of certificate of sailing competence even though the skipper’s flag state does not require them to have one. Many charter companies will also require one. For Europe, it is particularly useful to have a European International Certificate of Competence (ICC).

See Cruising Regulations: Obtaining an International Certificate of Competence (ICC) for more details.

4) EUROPEAN INLAND WATERWAYS REGULATIONS

VHF Radio Regulations for European Inland Waterways

If you sail through inland waterways in Europe, you may need an ATIS capable VHF radio with a valid ATIS code.

ATIS, (not to be confused with AIS), stands for Automatic Transmitter Identification System. This system is used on inland waterways in various countries in mainland Europe. At the end of every transmission the radio sends out a unique FFSK data signal, which contains the user or ship’s unique ATIS call sign, this identifies you to marine coast stations and inland stations.

RAINWAT is the “Regional Arrangement Concerning the Radiotelephone Service on Inland Waterways” which, through the Basel Arrangement, has introduced the Automatic Transmitter Identification System (ATIS) for vessels making VHF transmissions whilst on the inland waterways of the signatory countries:

Austria; Belgium; Bulgaria; Croatia; Czech Republic; France; Germany; Hungary; Luxembourg; Moldova; The Netherlands; Poland; Romania; Slovakia; Switzerland; Serbia & Montenegro.

The Radio Communications authority of a boat’s flag country is responsible for issuing the ATIS number which then has to be programmed into an ATIS-enabled VHF radio.

See the French Waterways website for more details.

Mandatory Skipper’s Licence for the Inland Waterways

If boating on the inland waterways of Europe (canals and rivers beyond the first sea lock), the skipper must be in possession of the CEVNI (Code Européen des Voies de Navigation Intérieure), an endorsement to their International Certificate of Competence (ICC).

Many of the canals and rivers of Europe are serious commercial highways and it is essential to be familiar with the rules and regulations which apply to boats using them.

• Find out more about the CEVNI
• RYA CEVNI Test ONLINE
• Useful Information on the Inland Waterways of Europe

5) REGULATIONS AFFECTING BOATS PERMANENTLY IMPORTED INTO THE EU

European Union Recreational Craft Directive (RCD)

Since 16 June 1998 all recreational craft with few exceptions, between 2.5 metres and 24 metres in length, imported into the European Economic Area (EEA) for the first time, and home-built boats if placed on the market within five years of completion, must comply with the essential requirements of the Recreational Craft Directive (RCD) and must be CE marked. The EEA includes all EU countries plus Iceland and Norway

Boats that will need to comply with the Directive and be CE marked include:

• Boats built outside the EEA which were not put into service in the EEA prior to 16 June 1998. Put into service means the first use by the end user but does not include boats put temporarily into service for reasons of tourism or transit.
• Boats built for own use if subsequently placed on the EEA market during a period of five years of completion. Placed on the EEA market means the first making available against payment or free of charge

Boats that do not need to comply with the Directive include:

• Boats completed or put into service in the EEA (and territories*) prior to 16 June 1998.
• Boats built in the EEA prior to 16 June 1998 even if exported and subsequently re-imported after 16 June 1998.
• Boats built for own use provided they are not subsequently placed on the EEA market during a period of five years.
• Boats intended for racing and labelled as such by the manufacturer, his agent or the importer.
• Canoes kayaks, gondolas, pedalos, sailing surfboards, powered surfboards and personal watercraft.
• Boats designed before 1950, built predominantly of the original materials and labelled as such by the manufacturer, his agent or the importer.

A useful website on getting a boat CE marked if importing from America is www.cemyboat.com.

6) EU PET REGULATIONS

Dogs, cats and ferrets moved for non-commercial purposes into an EU country from a territory or a third country other than Andorra, Switzerland, Faroe Islands, Gibraltar, Greenland, Iceland, Liechtenstein, Monaco, Norway, San Marino, and Vatican City State, can enter through the following travellers’ points designated by the EU countries where they are subjected to documentary and identity checks by the competent authorities.

See the European Commission page for a list of EU countries and territories with links to entry points (both ports and airports) with animal control. Note, in many countries the number of ports of entry with animal control are few.

EU Countries’ specific health requirements for dogs, cats and ferrets can be found at this EU Commission link. On Noonsite, simply go to the country in question, click on the list icon (formalities) in the blue bar and scroll down to pet information.

Cats, dogs and ferrets coming from the UK to Europe have to follow these regulations (page 16).

In those cases where there is no European pet passport, the animals must be accompanied by:

– An animal health certificate, which must be signed by an official veterinarian of the third country, and translated according to the language of your chosen entry point into Europe; and
– Certified copies of the identification and vaccination data of the animal.

Note: Rabies vaccinations administered by a veterinary practitioner not authorized by an EU country will render the EU Pet Passport invalid for travel.

European Regulation on the movement of pet animals

In general, the EU is very pet-friendly, especially Italy.

7) LINKS FOR MORE INFO. ABOUT COMING TO THE EU BY YACHT

• For more information about the European Union, try their “user-friendly” website at http://europa.eu/index_en.htm
• Schengen Border Code
• Entry/Exit System (EES) – coming May 2023
• ETIAS – New Travel Authorisation for EU visitors coming 2023
• Useful forum post on mobile internet options in Europe – Cruisers Forum
• When visiting an EU member state, the RYA recommends that recreational boaters with marked ‘red’ diesel purchased in the UK:
  • Keep receipts for diesel purchased in the UK, to prove that it was bought in the UK, and request that your retailer marks them “duty paid”
  • Log the date of refuelling and engine hours to reinforce these records; and
  • Do not carry marked diesel anywhere other than in their craft’s main fuel storage tanks.