Sailing a pleasure craft into the UK temporarily for private use
If you're a non-UK resident temporarily importing a vessel, check if you can get relief using Temporary Admission (TA) and the rules that apply while your yacht is under the TA procedure in the UK.
Vessels that you temporarily import for private use may be eligible for relief from duty and VAT under Temporary Admission.
A private vessel is one used for recreation. It can include a company owned vessel used for private recreational purposes.
Check if the vessel is eligible for Temporary Admission relief
Relief under Temporary Admission is subject to certain conditions. The vessel must:
- be registered outside the UK in the name of a person established outside the UK
- belong to someone whose normal place of residence is outside the UK if the vessel is not registered
- be used by a non-UK resident (except for limited exceptions)
The vessel must be clear to identify, for example by the:
- registration number or certificate
- name of the vessel
- hull identification number
Work out the Temporary Admission relief period for non-UK residents
Private use by a non-UK resident can be for up to 18 months.
If a UK hire service has re-hired the vessel to a non-UK resident for private use, the vessel must be re-exported outside the UK by the earliest of these dates:
- 6 months from the date of entry of the means of transport
- the end of 3 weeks after the conclusion of the contract on the rehiring
For this purpose, the date of entry is the date of the conclusion of the hiring agreement under which the means of transport was used at the time of entry, unless the actual date of entry has been proven.
Understand the rules of Temporary Admission for use by a UK resident
Using a non-UK registered vessel
You may only use the vessel for a maximum of 18 months. You can only use it while the registration holder (or their non-UK representative) remain in the UK, providing one of the following applies:
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the vessel has been temporarily imported by the registration holder, who is a non-UK resident, for their own use
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the non-UK resident registration holder has said you may use the vessel occasionally while they remain in the UK
During these periods the vessel must mainly be for use by the non-UK resident registration holder.
Additionally for vessels registered to a non-UK company or entity:
- the vessel is registered in the name of a non-UK company or other entity (or an employee or member)
- the employee or member is a non-UK resident importing it for their own use
Non-UK residents employed or otherwise engaged solely as crew members do not meet these conditions.
For the purposes of relief, the registration holder will be the person, company or other entity in whose name the vessel is registered as the keeper or owner. This person, company or entity must be established outside the UK.
Providing written permission for use by a UK-resident user
Written permission from the non-UK resident registration holder must be made available to customs officials or Border Force officers if requested. This must confirm:
- the non-UK resident registration holder’s name and address, including a contact phone number and email address where they can be contacted while they are in the UK
- that they are the registration holder or, if the vessel is registered to a non-UK company or entity, that they have their written permission and identifying their status or position within that company or entity and authority to act as registration holder
- the date the non-UK resident registration holder imported the vessel
- that the vessel has been temporarily imported for the non-UK resident registration holders’ own use
- dates the non-UK resident registration holder will be allowing you to use the vessel including your name, address, phone number and email address
- that the non-UK resident registration holder will remain in the UK during any period you use the vessel
Hiring a vessel to return to your home in the UK
If you are a UK resident, private use can be made if you hire a vessel outside of the UK to return to your home in the UK. Once you have returned home, the vessel must then be re-exported or returned to the hire service in the UK.
Hiring a vessel to leave the UK
If you are a UK resident, private use can be made if you hire a vessel to leave the UK. Once you have left the UK, the vessel must be re-exported outside the UK.
Using a vessel authorised through your contract of employment
If you are a UK resident, private use can be made if you are employed and authorised by the non-UK owner and private use is allowed for in your contract of employment (the owner does not need to be in the UK at the time of use). The vessel can be used for up to a maximum of 18 months.
Extending your visit, or deciding to live permanently in the UK
The relief periods for non-UK residents can be extended in exceptional circumstances within reasonable limits.
If an extension is needed, submit a written request to:
National Temporary Admission Section (NTAS)
Floor 5
Three New Bailey
New Bailey Street
Salford
M3 3FS
Email: citex.temporaryadmissionsteam@hmrc.gov.uk
Telephone: 0300 322 70634
If you decide to live permanently in the UK, you should write to NTAS to tell them and to give details of the vessel. The vessel will no longer be entitled to relief under Temporary Admission but it may qualify for an alternative relief such as Transfer of Residence.
Find out more information on moving to the UK and transfer of residence.
If at any time during a stay in the UK a vessel no longer qualifies for relief, the Temporary Admission Team (NTAS) must be contacted to advise them of the change in circumstances. It will then be necessary to complete a diversion entry and pay any taxes or duties due.
Records you must keep
You will need to provide the following evidence if requested:
- proof that the vessel is registered outside the UK in the name of a non-UK resident
- if the vessel is not registered, proof that it is owned by a non-UK resident
- a passport or identity card for the person claiming relief to confirm their normal place of residence
- when and where the vessel arrived in the UK
- when and where it leaves the UK or is otherwise disposed of
These records should be kept for 4 years after Temporary Admission is discharged.
Importation by crew members
If the vessel is imported before, or after, your arrival by persons employed or otherwise engaged solely as crew, for relief purposes the nationality of crew members and their country of residence would not need to be considered.
However, the crew should still contact the National Yachtline. The crew must be able to provide your details and the date that you are due to join the vessel.
Temporarily leaving the UK while the yacht is under Temporary Admission
If you temporarily leave the UK but the vessel is to remain in the UK, the periods of relief can be extended for the time that you temporarily leave the UK.
In these cases, you should write to the National Temporary Admission Section (NTAS):
National Temporary Admission Section (NTAS)
Floor 5
Three New Bailey
New Bailey Street
Salford
M3 3FS
Email: citex.temporaryadmissionsteam@hmrc.gov.uk
Telephone: 0300 322 70634
You’ll need to confirm:
- that the vessel would not be used in your absence (or if it will be used by another entitled person, details of that person)
- where it will be kept
If you decide to keep the vessel in the UK
If you decide not to re-export the vessel and want to keep it in the UK, you’ll need to divert the vessel to home use.
Claiming relief on a vessel you import if you’re intending to emigrate
If you intend to emigrate outside the UK, you are permitted to temporarily import a vessel from outside the UK as long as it is re-exported within 6 months of its arrival. Evidence of your emigration will need to be provided if requested.
Temporary Admission and vessels imported for sale
If you import a vessel for the purpose of sale, Temporary Admission cannot be claimed. However, relief under Temporary Admission may be available if the vessel is imported for:
- satisfactory acceptance tests in connection with a sales contract
- approval where the consignee may decide to purchase after inspection
- if it is a used vessel, imported with a view to sale by auction
Find out more about these reliefs.
Scrapping a vessel under Temporary Admission
If you want to scrap your vessel you must contact the National Temporary Admission Section to obtain approval before it is scrapped. You will need to provide full details of the vessel, including when it was imported and where it is intended to be scrapped. If approval is given, commercial evidence that the vessel has been scrapped and the value of the scrap produced must be sent to NTAS.
The National Temporary Admission Section will arrange for a post clearance demand to be issued and to collect the customs duty and import VAT due. This will be based on the value of, and at the rate applicable to, the scrap.
If the vessel is scrapped without approval you will be liable for payment on the full value and the duty rate applicable to the vessel when it was imported.
Reporting vessels under Temporary Admission you re-export
No formal customs declaration for re-export is required. The declaration for re-export is considered to be made and accepted when the vessel leaves the UK.
When customs checks take place under the Temporary Admission procedure
While the vessel remains in the UK, it will be subject to customs supervision. Visits or checks may be carried out by customs officials to make sure that the vessel and its use satisfy all the conditions for relief. If it is found that any conditions have not been met, duties and taxes may become due.
Check if you can carry out routine maintenance and repairs
Repairs can be carried out to maintain the vessel in the same condition as imported.
If the vessel is temporarily imported for the purpose of overhaul, refitting, renovation or refurbishment this cannot be carried out under Temporary Admission but relief from customs charges may be available for such work under Inward Processing Relief.
Last updated 15 December 2022 + show all updates
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Contact details for the National Temporary Admission Section (NTAS) have been changed.
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First published.