Importing a yacht into the EU and temporary admission for non-EU yachts

Importing a boat into the EU means a customs declaration, import VAT and sometimes duty. Temporary admission defers them for up to 18 months for a non-EU owner.

Updated 24 Oct 2026 3 min read

Key points

Temporary admission applies to boats registered outside the EU and owned by someone resident outside the EU, for private use.
The standard period is up to 18 months, extendable only in exceptional, justified cases.
Authorities differ on whether leaving the EU resets the clock. Get customs' answer in writing.

Importing for good

To import a boat into the EU for permanent use, you or your agent lodge a customs declaration at the point of entry. You pay import VAT at that member state's rate, and customs duty where the goods tariff and the boat's origin require it. The duty rate depends on how the boat is classified and where it was made, so ask a customs agent for the figure on the real boat. After the declaration the boat has Union status and is VAT paid. Keep the import document for life, as the proof for every later sale.

Conformity with EU design rules

A boat from outside the EU, built after the EU rules became compulsory, needs to meet them to be put into use in the EU. Boats without a CE mark can be assessed after the event. See CE marking and the Recreational Craft Directive: design categories A to D.

Temporary admission

Temporary admission lets a boat stay in the EU without paying import VAT or duty, on conditions:

The boat is registered outside the EU.
The owner, an individual or a company, is established outside the EU.
The use is private. Charter and commercial use are different regimes.
The standard period is up to 18 months, extendable only in exceptional, justified cases.

An EU resident who uses the boat can create a VAT liability for the owner. Do not lend the boat to your Spanish friends on this regime.

The clock

Commentators disagree about what restarts the 18 months. Some say any exit from EU waters and a new entry restarts it. Others say you must leave the EU customs territory for a real period. Ask the customs office in writing before you plan around a reset.

If you sign a customs form

If your boat is already VAT paid, do not sign a temporary admission form. Show the original VAT invoice or other proof instead. See Proving and verifying VAT status: which documents count, and checking before you offer. Signing may start a clock on a boat that never needed one.

Checklist for a non-EU owner

Date of first arrival in the EU, written down.
Proof of residence outside the EU.
Insurance valid in EU waters. See Marine insurance: cruising limits, agreed value, winter storage.
A plan for month 17: pay VAT, export, or sell.

Also useful at step 3 Buying a VAT-not-paid yacht

General information, not legal, tax or financial advice. Rules change; check your own case with a professional or ask us.