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HMRC internal manual

VAT Sailaway Boat Scheme

From
HM Revenue & Customs
Updated
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Operation of the scheme: Documentation

There are three forms used in connection with vessels supplied under the sailawayscheme. The vessel’s final departure point from the EC determines the combination offorms to be used.

Forms to be used where the UK is the final departure point

If the UK is the final point of departure from the EC the customer must produce tocustoms:

  • Form VAT 436 – copy (1) is stamped by customs and returned to the customer. The customer then returns the stamped form to the supplier, and
  • Form C1331 – must be completed by the customer and presented to the local customs office. This form is used to notify customs of pleasure craft leaving the UK on non-EC voyages.

Forms to be used where another Member State is the final departure point

If the vessel is exported via another Member State, the customer must produce thefollowing forms:

  • Form VAT 436 – procedure as set out above, but the form is produced to customs in a Member State other than the UK, and
  • Single Administrative Document (SAD) C88 – copy (2) must be produced to customs in the UK. Copy (3) is produced to customs in the Member State of departure from the EC. Copy (3) will also be stamped by customs and returned to the customer. The customer then returns the stamped copy (3) to the supplier.