EU Temporary Admission Certificate for Yachts

Private non-EU vessels are authorised to stay, without payment of VAT, for 18 consecutive months in the fiscal territory of the EU. They must leave EU waters before the 18-month deadline; failing this, they are required to pay VAT on the value of the vessel.

It is therefore highly advisable to provide evidence of the exact dates of entry into EU waters, as well as the start point of the 18-month period. For the customs authorities, these certificates will provide proof of the “verbal declaration” which will be made by the yacht agent (Cerfa N°15678-01 in France). NB, the declaration may be made, for example in France, even if the first country of entry is different (typically Spain for vessels arriving from Gibraltar).

FLYN-YACHTING will follow the yacht’s movements during the period required to provide the necessary evidence. Based on this, FLYN-YACHTING will draft a written certificate which will precisely indicate the date and position of its last stay in a third-party country, the route followed until entry into European customs territory (territorial waters), the entry in the first EU port, thus showing the date and time of entry into EU fiscal territory. A detailed map, including the limits of territorial waters, the entry and exit points and the complete list of probative points (Longitude, Latitude, Date and Time) is attached to the certificate.