Boat owners are being urged to prepare for new customs reporting arrangements that will come into force in the new year. HMRC has also confirmed that from 1st January 2022, boat owners will not be required to pay a second amount of UK VAT if their vessel has been outside the UK for more than three years.

From January, pleasure craft sailing between Great Britain/Northern Ireland and the EU will be required to submit ‘clearance outwards’ reports and ‘reports inwards’ for their journeys. These new customs arrival and departure requirements, previously only needed for journeys to non-EU countries, will apply to all private-use non-commercial vessels.

Katherine Green and Sophie Dean, HMRC Directors General, Borders and Trade, remarked: ‘We would urge boat owners to make themselves fully aware of the new reporting requirements so they are ready for the changes in the new year.’

For full details of the reporting requirements and other changes affecting pleasure craft visit gov.uk.

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