Arriving in the UK
When you arrive in the UK from abroad with your boat, the default position is that import VAT and duty are payable on the current value of the boat. This will be the case unless you are entitled to relief. One such relief is Temporary Admission.
To be eligible for Temporary Admission you must be bringing your boat to the UK for private use.
- The boat must be registered outside the UK.
- The owner must be resident outside the UK.
- Whilst the boat is in the UK it must be used by a non-UK resident (some exceptions to this are outlined in Notice 8).
- The boat must be identifiable (e.g. by its registration number, name or hull identification number).
If you meet these conditions you should be allowed to bring the boat into the UK for up to 18 months.
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