Visiting the UK with your boat
Understand customs, immigration and reporting requirements when visiting the UK with a pleasure craft
This page gives guidance on customs and immigration requirements for people who are not UK residents and who arrive in the UK from abroad either on their own boat or towing a boat. It provides a basic overview which you should read alongside official UK Government guidance.
VAT and import duty: Temporary Admission
When you bring a pleasure craft into the UK from abroad, the default position is that you must pay import VAT and duty on the boat’s current value. However, you will not need to pay this if you qualify for a relief.
One of the main reliefs is Temporary Admission (TA). Under TA, you can normally bring a pleasure craft into:
- Great Britain (England, Scotland and Wales) for up to 24 months
- Northern Ireland for up to 18 months
To qualify for TA, all the following must apply:
- the boat is registered outside the UK
- the owner is resident outside the UK
- while the boat is in the UK, it is used only by a non‑UK resident (some exceptions apply — see GOV.UK for details)
- the boat is identifiable (for example through a registration number, name or hull identification number)
Read more about Temporary Admission for pleasure craft on GOV.UK.
Important note about inconsistent information
Because different government documents use different legal definitions, guidance on Temporary Admission (TA) does not always describe the same geographical areas.
- The guidance on customs rules for sailing your pleasure craft to, from and within UK waters explains TA in terms of the UK – covering Northern Ireland but not the Isle of Man – because it focuses on practical border-control processes for people sailing to, from or within UK waters.
- The reference document Temporary Admission: eligible goods and conditions for relief is based on customs legislation and sets out eligibility in terms of Great Britain (England, Wales and Scotland) and the Isle of Man.
The operational guidance and the legal framework do not always line up. When following the GOV.UK operational guidance referenced below, you should treat it with caution if you are visiting the Isle of Man or Northern Ireland.
Reporting a boat that you are towing
If you qualify for Temporary Admission (TA) and you are towing a boat to the UK for a holiday or to take part in a sailing regatta, you can make a declaration by conduct. You do this by driving through the green channel at your port of arrival.
If you are towing the boat on behalf of the owner, you must have the owner’s written consent.
Reporting a boat arriving under its own propulsion
Before you travel to the UK on your boat, you must submit a pleasure craft report online using the UK Government digital service. You can read further information on this at Entry and exit formalities.
You should submit your pleasure craft report, which includes your voyage plan, at least two hours, but no more than 24 hours, before you depart for the UK.
You must also fly the yellow ‘Q’ flag when you enter UK waters (12-mile limit) until you have finished reporting to Customs authorities.
If you do not receive clearance on arrival, you must contact the nearest Border Force. Details are explained on GOV.UK.
Immigration requirements
If you are the owner or person responsible for the pleasure craft, you are also responsible for making sure that everyone onboard, including yourself, has the necessary permission to enter the UK.
As of 15 February 2026, people who do not need a visa for short stays in the UK and who do not hold valid UK immigration status must obtain Electronic Travel Authorisation (ETA) before travelling to the UK. Read guidance on how to apply.
Departing the UK
You must submit a pleasure craft report before you depart the UK. You do not need to report your departure if your intended destination is in the UK, even if you need to leave territorial waters to reach that destination.
Leaving your boat in the UK under Temporary Admission
You can temporarily leave the UK while your boat is under Temporary Admission. You must, however, contact the National Temporary Admission Section (NTAS) to confirm:
- that the vessel will 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
You can write to:
National Temporary Admission Section (NTAS)Floor 5
Three New Bailey
New Bailey Street
Salford
M3 3FS
Or email: citex.temporaryadmissionsteam@hmrc.gov.uk
Telephone: 0300 322 70634
Feedback on the Submit a Pleasure Craft Report (sPCR) service
The UK Home Office welcomes feedback to help refine the online pleasure craft reporting service. You can submit feedback using the Home Office survey form .
