PN 1795 - Temporary Importation from a country outside the European Community (EC) of Pleasure Boats and Private Aircraft
1. General
This Notice sets out the arrangements governing relief from import charges (Customs Duty and VAT) for pleasure boats and aircraft imported temporarily for private use. Relief also extends to spare parts, accessories and equipment imported either with or separately from the boat or aircraft for which they are intended, provided that they are to be used solely to carry out minor repairs or routine maintenance. The relief applies only where a boat or an aircraft is imported by a non-EC resident and is registered outside the EC and/or owned by a person outside the EC.
2. Conditions
The following conditions must be observed:
- Period allowed – The pleasure boats or private aircraft must be
re-exported within the time limit authorised by Revenue at importation. The maximum period of
temporary importation permitted is;
- 6-months in the case of privately used means of air transport; and
- 18-months in the case of privately used means of sea and inland waterway transport.
- Restricted use – In the normal course, the boat or aircraft may be used only by a person normally resident outside the EC and may not be lent, hired, pledged, transferred or put at the disposal of any person established in the EC. The spouse and immediate relatives of the importer/owner may also use the boat/aircraft provided they are normally resident outside the EC.
However, the boat or aircraft may be used occasionally by a person established in the EC where such person is acting on behalf of, and on the instructions of, the importer while the latter is himself/herself in the EC.
3. Procedure at Importation and Exportation
Normally, there are no Revenue formalities at importation or at exportation. However, any available documentation, which would help to establish the circumstances of the importation of the boat or aircraft, must be produced to Revenue and security provided if requested.
4. Transfer of Authorisation
Temporary importation facilities may be transferred to another person subject to certain conditions. Requests for such transfers should be made to Revenue at the place of importation.
5. Further Information
Enquiries regarding any issue contained in this Notice should be addressed to the Revenue District responsible for your tax affairs. Contact details for all Revenue Districts can be found on the Contact Details Page.
Notice No. 1795
May 2008 Edition
While every effort is made to ensure that the information given in this leaflet is accurate, it is not a legal document. Responsibility cannot be accepted for any liability incurred or loss suffered as a consequence of relying on any matter published herein.