CUSTOMS

Yachts registered under the flag of a non-EU State may navigate within EU territorial waters under the Temporary Admission (TA) regime, as provided by EU customs legislation. This regime allows non-EU vessels to enter and remain in EU waters without the payment of customs duties or VAT, provided certain conditions are met. Specifically, the yacht must be registered outside the EU, owned or operated by a non-EU resident, and used by individuals also residing outside the EU.

The maximum duration of Temporary Admission is 18 months, starting from the vessel’s entry into EU waters. During this period, the yacht may operate freely without prior authorisation or financial guarantees. However, failure to comply with the applicable conditions may result in significant penalties, including seizure of the vessel.

Entry into EU waters automatically triggers the TA regime, although a declaration at the first port of entry may help document the start date. Recent developments in Spain have introduced a more flexible approach, allowing vessels to reset their TA period by sailing beyond 12 nautical miles offshore, simplifying compliance and reducing administrative burdens.

For tailored advice or assistance in managing Temporary Admission, our team remains available to support you at every stage.