Extra-EU yachts simplifications on the way
Ok to the optional verbal declaration to certify the beginning of the period of temporary admission of yachts outside the EU. The new practice was presented at Myba charter show by Ucina nautical industry. The Customs Agency, according to a statement by Ucina, recently clarified the procedure concerning the verbal declaration for temporary admission. This procedure, provided for in the new article 212 of the Delegated EU Regulation no. 2446/2015 (Rd) concerns the «conditions for the granting of total exemption from import duties for means of transport», including pleasure craft.
The Central Legislative Directorate of the Customs Agency has confirmed that for a Pleasure Yacht, registered in a third country, the request for the verbal declaration, foreseen by art. 136 of the Rd in order to certify the time of entry into the customs territory of the Union, it must be considered a faculty and not an obligation, given that the simple passage of the Union border (in this case entry into territorial waters) entails the restriction on the “temporary admission” procedure. However, in the event that the owner of the unit decides in any case to present the verbal declaration, in order to be certified by the Customs Office the time of entry into the Union territory, and the consequent beginning of the period in which it can remain there, provided for in 18 months (term of discharge), the same can use Annex 71-01 Rd, without the request for further guarantees, demonstrating the existence of all the conditions provided for by the law to take advantage of the temporary admission regime (and so that the unit is registered in a third country and is owned by a subject established outside the Union), in addition to documenting the origin from a territory outside the Union. Ucina Confindustria Nautica has also opened a debate on the abolition of the ban on internal traffic as regards Commercial Yachts and Yet (Yacht engaged in trade) registered in a third country, believing that today such units can circulate in national waters even during a rental / charter contract with departure from national ports. “The rules on the temporary admission customs procedure have undergone changes in the context of the new EU Regulation which integrated the provisions of the new Union Customs Code n. 952/2013 », explains Maurizio Balducci, vice president of Ucina with delegation to the legislation and tax and customs matters. «Right from the start we confronted the Customs Agency, on this as on other issues. Recently we have also started and completed a procedure to obtain the status of Aeo (authorized economic operator) aimed at obtaining the reduction of the guarantees that the yard is required to provide for refitting works outside the EU. This operation allows us to put the know-how on the procedures and customs administration at the disposal of the associates ».