This concession is granted under these conditions:
In few words, all yachts that are not EU flagged, or whose owner is a non-EU resident, have limited time to sail in EU territory waters.
The time limit for temporary admission for yachts expires in 18 months. This is the maximum time allowed for the yacht to sail in Italy or, more generally, in European waters.
Regulation EC n. 2454/1993 (clause 558)* allows boats registered outside of EU territory to sail in European waters without having to pay any VAT or duties.
According to this Regulation, the access in EU territory does not require authorization nor a particular guarantee.
During the temporary admission, all means of transport are qualified as “foreign goods”, which are temporarily admitted within EU territory.
In case of failure to comply with EU regulation, both the yacht and its owner can face serious consequences, which may involve seizure of the yacht and/or severe financial penalties.
This period for discharge – and, therefore, the temporary admission for yachts – start from the moment the yacht enters EU territorial waters.
Entering EU territorial waters is enough to prove that the yacht is in temporary admission.
However, a yacht owner can provide an oral or written declaration to the competent authorities, particularly to the Custom office of the first port of entry within the EU.
The Italian Customs Agency’s legislative office has also confirmed that a verbal or written declaration of a “pleasure yacht” is not mandatory.
For pleasure boats which enter EU waters and are registered in a non-EU country this declaration is a discretionary choice of the declarant.
Therefore, a vessel is under a temporary admission regime just by crossing the EU border.
Yet, the ship owner can certify the date of entry of the vessel in EU waters by orally declaring the goods according to the 71-01 RD annexe. This is a supporting document where goods are declared for temporary admission.
This form is made of two parts, one to be filled by the shipowner, one by the Custom Office.
Moreover, it should be noted that pleasure yachts with foreign flag must have the so called “Costituto d’Arrivo” when entering Italian territorial waters.
This document is issued by the maritime authority of the first national mooring port. It is valid for 12 months and it must be returned to the maritime authority upon departure to a foreign port.
Since this document has a shorter duration than the maximum term of temporary admission, it is implied that the declarant is bound to apply for a new “Costituto d’Arrivo” after 12 months.
If the yacht leaves EU waters, it is still allowed a temporary admission in the case of reentry in EU territory.
It is important to note that the admission is interrupted when the boat leaves EU waters, unless it starts running from the beginning in the event of a subsequent reentry.
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In case of a non-fulfillment of the conditions determined by said regime – such as exceeding the period for discharge – the ship owner may face customs debt together with “fines established in the case of a contraband violation”. This is stated by clause 216 of the Italian Presidential Decree 43/1973 (clause 295 of the Decree of the President of the Republic of Italy 43/1973).
In other words, if the yacht does not leave EU waters, its owner will be criminally liable for contraband. This will not happen if a different regime has been applied, or the yacht has been imported and VAT, as well as import duties, have been successfully paid.
We can therefore establish that each boat under the temporary admission regime must be authorised for free circulation. If she does not, she must leave EU waters within the above-mentioned limited time allowed.
Upon certain conditions, the period for discharge can be suspended for then starting again once the circumstances that caused its temporary termination are resolved. This happens, for instance, in case of boat storage in EU territory.
Yachts are cleared from paying importation duties when they are temporarily imported into Italian waters, for example, for
This is allowed by clause 9.1, no. 2 of the Italian Presidencial Decree 633/1972.
According to the above clause, the transit of temporary importation or export goods are not subject to taxation.
This means that, in the above-mentioned circumstances, there are other arrangements in place allowing yachts to enter Italian waters again under a VAT exception regime, without being subject to temporary importation laws.
Please note that it is mandatory to submit a request to the relevant custom authority of the place where the yacht is laid up, otherwise the risk is the seizure of the boat. Only thanks to the above request the yacht can obtain an interruption of the period for discharge.
Luxury Law is specialised in maritime and shipping law.
We have assisted several companies and private individuals in the complex procedure of their luxury yacht purchase.
Our maritime lawyers have expertise in helping boat owners in case of seizures, issues related to yacht accidents, and so on.
You can reach out to us in case of yacht seizure or infringement proceedings against your vessel.
We will be able to provide you with immediate assistance and experienced support.
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