Temporary Importation allows non-European Union resident persons to bring their yachts into the EU for a limited time, under certain conditions, without having to pay VAT or excise duties on the value of their yachts.

In summary, for the Temporary Importation to be available all of the following conditions must be satisfied:

  • the yacht is imported in the EU by a person established outside the EU and placed under TI with the Customs authorities;
  • the yacht is registered outside the customs territory of the EU (non EU flag) in the name of the person established outside the EU (the owner can be an individual or a company);
  • the yacht is intended solely for private/pleasure purposes by a natural person established/resident outside the EU;
  • the yacht must be re-exported outside the EU within a specified period of time*


The Ownership criterion is established through the Certificate of Registry/valid sales agreement.

The Place of Residence criterion is established through the submission of various documents such as passports, tax clearance, foreign insurance certificates, rent, electricity, water bills etc.

The Non EU registration criterion is established through the Certificate of Registry. If the yacht is not registered this condition is deemed satisfied if the yacht is owned by a person established/resident outside the EU customs territory.


*Provided all the above may be satisfied, TI is allowed without payment of any duties/taxes for a limited period of time. In technical terms, the period for discharge for privately used means of sea and inland waterway transport is 18 months, as per the relevant EU Regulations.


It is a fact, however, that procedures vary from country to country and it is therefore important that a yacht owner wishing to enter the EU under Temporary Importation selects their EU entry point with care having obtained a thorough understanding as to all formalities required beforehand. The same applies upon the termination of the Temporary Importation ensuring any formalities are again fully complied with.




Disclaimer: The information contained in this document is for general information purposes solely and not intended to constitute legal or other professional advice and should not be relied upon or treated as a substitute for specific advice relevant to particular circumstances. The information contained herein is intended to solely provide general guidance for the personal use of the reader who accepts full responsibility for its use.


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Yacht Registration Centre, Y.R.C

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