Description
The EU Customs Code, in respect of the Returned goods relief (RGR), provides that yachts which have lost their EU status, after having been exported as EU yachts outside of the EU territory code can be reimported into the European Union within a three-year period and declared as being in free circulation without paying import duty or tax.
When a yacht is registered under a European Union flag, French customs accept the absence of a formal import and export declaration because the return to the EU is implied by the vessel’s flag. In order to benefit from the Returned Goods Relief when you return to EU waters and therefore retain your free circulation status, you must meet the following conditions:
- The owner of the vessel must remain unchanged between the export and the next import into the EU.
- The vessel must not be substantially modified (the vessel cannot be transformed; routine maintenance and works are accepted).
- The vessel must return to the EU within 3 years following its export.
Le régime des retours est principalement utilisé pour les yachts ayant acquitté la TVA et souhaitant conserver ce statut à leur retour en Europe. Sur cette base, FLYN-YACHTING établira un certificat retraçant les mouvements du yacht correspondant aux 3 dernières années, et prouvera ainsi que le yacht est revenu dans les eaux européennes avant l’expiration du délai de 3 années ; cela lui permettra de récupérer son statut communautaire et de se retrouver en libre circulation au sein de l’Union Européenne.