VSWB3030 - Operation of the scheme: Evidence of export

Evidence of export will be:

• Original copy (1) of Form VAT 436 stamped by customs; and
• Single Administrative Document (SAD) C88 stamped by customs if the vessel is exported from Northern Ireland via an EU Member State.

It is often not possible for the visitor to get the forms stamped on departure, particularly if the port is not manned by Border Force. In the absence of a Border Force office boat owners should contact the Pleasurecraft UoE at least one working day in advance of departure. The UoE will advise them what to do.

If the owner is asked to post the forms then they will be required to submit additional evidence to show that they have left the UK. Evidence can include:

• Customs paperwork showing the declaration in the destination country
• Mooring fee invoice
• letter from a harbourmaster, or Notary
• Photographs
• AIS tracking.