No, you can’t benefit from the temporary admission relief unless the yacht is registered under a non-EU flag, owned by a non-EU company and used by a non-EU resident.

If you switch from commercial to private in French waters, customs might require the payment of the VAT on the hull.

From a customs point of view, in France, you have the right to charter under temporary admission and under a private certificate of registry as long as the main charterer is not an EU resident. However, maritime regulations prevent a vessel without commercial certificates to engage in a chartering activity. Therefore, our advice is to charter under a "Yacht engaged in trade" certificate of registry proving that your vessel complies with the commercial requirements. The "Yacht engaged in trade" certificate of registry is available and approved by the authorities in France for the Marshall and Cayman registries.

If your main vesssel has been imported, the tender can carry EU residents if the following conditions are respected: 1) the tender must be mentioned in the charter contract 2) the tender must be exclusively related to the main vessel 3) the tender can only be used for disembarking, embarking operations and activities that are not accesible to the main vessel. 4) a verbal declaration document must be filed for the tender. If your tender is not registered and if it fits onboard, it will follow the same regime as the main vessel

If you are under a provisional commercial activity statement, VAT can be readjusted by customs on the value of the boat at the end of the year. If under a permanent commercial activity statement, you will lose the benefit of the French commercial exemption the following year.

No, you are not required to do so. If you do, you will benefit from a VAT exemption on purchases made for your commercial activity the following year.No,