George Curtis, Blacksmiths Cottage, Aston Tirrold, Oxfordshire, OX11 9DQ, England

Tel/Fax:+44 (0) 1235 850794; e-mail cis@oceancruisingclub.org

Contributed by Anne Hammick

Non European members thinking of cruising EU, will be pleased to learn that (at long last) the time limit for which 'Relief from Customs Duty and VAT' is available has been lengthened from six to eighteen months - though no one seems to know how long the boat must remain outside the EU before a second term can be applied for (it used to be six months in any twelve). Neither have I been able to find out whether it will apply retrospectively, or only to new arrivals. Confirmation of the basic points will be found on HM Customs and Excise website  A search using the words "pleasure craft" brings up the correct page immediately, the law relating to Temporarily Imported Yachts forming topics 2.8.

On a related point, it's recently been reported that a German yacht was charged VAT on re-entry to Germany after an absence of more than three years. UK Customs and Excise, questioned at the Southampton Boat Show, expressed surprised at this and questioned the report's accuracy. In their view, and provided the yacht is re-imported by the original owner, no time limit applies. In theory a yacht of under 12m could be charged Customs Duty of 1·7% on her return, but they stated that they were not aware of this ever being imposed on a bona fide cruising yacht. Apparently a yacht of over 12m qualifies for 'Returned Goods Relief' on the basis that she is an 'ocean-going vessel'. We all agreed that this was a pretty arbitrary measurement!

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