Non-EU private yachts owned by a non-EU company are allowed in to France. They are then considered to be in temporary admission.
Non-EU private yachts owned by a non-EU company with a non-EU resident ultimate beneficial owner (UBO) can benefit from the temporary admission for private use, which means they will not pay any VAT on the hull for a period of 18 months.
Note that it must be a personal use which means only the owner, his family or close friends can use the boat. In principle, these people should all be non-EU residents. It is, though, tolerated that an EU resident uses the boat as long as the UBO is, at the same time, in the union customs territory.
No charter is admitted under the temporary admission.
After the 18 months period, you then have two options
- Leaving EU-Waters and touch a non-EU port. As you come back in the EU, the 18 months period will be renewed
- Ask a customs authorization to extend the 18 months period to 24 months which means you can benefit from a 6 months extension (discretionary decision from Customs)
If the TA conditions are not respected, French authorities can request the payment of the VAT on the hull.
To ensure your stay under the TA, it is possible to ask YMCA to fill out a “document accompanying an oral declaration”. This written document will attest your date of entry into the EU and can be used as a piece of evidence in front of customs authorities.
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