Works of art and collectibles on board due to their particularities deserve a special consideration., as usually they are considered part of the Yacht equipment, when they are not. When travelling by yacht between ports, multiple EU borders are often crossed which would involve controls in different EU jurisdictions. Appropriate customs procedures must be followed to ensure that the correct paperwork is in place for avoidance of any import VAT or customs duties. Furthermore, beyond the customs regulations, certain cultural properties fall outside the rules of freedom of movement and Cultural Heritage authorities might require to be in possession of the relevant export authorizations.

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