The UKWA has been asked about taking a boat abroad, by trailer and we have sought advice from the RYA.
“We are still pressing HMRC and the Home Office for clarification on the documentation required for those taking a boat abroad by trailer however, please see our Boating Abroad-Paperwork section of our website for information that we have so far on the paperwork required for the people, vehicle, trailer and boat. There are also other useful links for further advice on trailing abroad including whether or not a carnet will be required here.
In order to claim Returned Goods Relief on entry to the UK, members should have evidence that VAT was paid on the boat, such as the original invoice/receipt or importation documents if the boat was originally imported into the EU (UK), as well as evidence of the boat’s location in the UK at the end of the Brexit transition period at 11pm UTC 31 December 2020. If some of your members do not have evidence that the boat is VAT paid, there is a chance that they will not be eligible for RGR on re-entry to the UK customs territory and if so, the default position is that VAT would be due on the current value of the boat as it is unlikely they will be eligible for the other two VAT relief schemes as UK residents.
It may also be worth noting that if the boat was built and in use as a Pleasurecraft before 01 January 1985, it is likely that the boat will qualify for deemed VAT paid status, different evidence requirements will apply to prove the VAT status and subsequently prove domestic goods status when claiming RGR. Please see page 10 of our Guidance Note RYA VAT Guide for Boats for further detail on the evidence required.”
Please follow this link for the RYA VAT GUIDE FOR BOATS
For those wishing to attend the Brittany Rally, France, we have been given the following information:
1) the french custom: they say the boat on a trailer behind a car will be considered as one lot belonging to he car , just like a caravan , so nothing to declare as long as you stay less than 6 months in France.
2) The french sea police (gendarmerie maritime) : they say you have to follow the French security rules and so you need to have aboard (for a cruise as far as 2 nautical miles from shore ):
-one lifejacket of 50 newton at least, for each crew
-one waterproof light or light stick or individual flash lamp for each crew
-one extinguisher or fire blanket
– a tow line with a system to attach it to the boat
-a mooring line and anchor.
– a bucket or a pump
– a tide table paper (or digital) for the cruise.