You should refer to https://www.gov.uk/guidance/visiting-the-uk-as-an-eu-eea-or-swiss-citizen, https://www.gov.uk/visit-uk-holiday-family-friends or https://www.gov.uk/visit-uk-business-trip to see if you need a visa to enter the UK.
When you arrive in the UK from abroad with your boat, the default position is that import VAT and duty are payable on the current value of the boat. This will be the case unless you are entitled to relief. One such relief is Temporary Admission.
To be eligible for Temporary Admission you must be bringing your boat to the UK for private use.
If you meet these conditions you should be allowed to bring the boat into the UK for up to 18 months.
If you are eligible for Temporary Admission and you are trailing a boat you intend to re-export to the UK for a holiday or to take part in a sailing regatta on arrival in the UK you can make a declaration by conduct by driving through a green channel at the port of arrival. If you are trailing the boat to the UK on the owner’s behalf you must have written consent from the owner.
The boat should be registered in the name of someone established outside GB/Isle of Man. If the boat is not registered, it should be owned by someone established outside GB/Isle of Man.
This information should be read in conjunction with the UK Government's guidance available at https://www.gov.uk/government/collections/custom-rules-for-sailing-your-pleasure-craft-to-from-and-within-uk-waters and provides a simplified interpretation of that guidance to help boats visiting the UK under Temporary Admission understand their obligations.
A new digital Submit a Pleasure Craft Report service was launched by the UK Government on 25 July 2022. This page will be updated soon to include the availability of that service. Further inflammation about the service can be found under Entry and Exit Formalities.
Conflicting information is currently published by the Government relating to eligibility for Temporary Admission. The information on customs rules for sailing your pleasure craft to from and within uk waters relates to eligibility for Temporary Admission to the UK whereas the reference document for Temporary Admission: eligible goods and conditions for relief talks about eligibility in terms GB and the Isle of Man. The information that follows is based on the information contained in Notice 8. It should be treated with caution if you are visiting the Isle of Man or Northern Ireland.
When you arrive in the UK:
You need to keep a record of where and when the boat arrived in the UK.
You also need to keep a record of when the boat leaves the UK.
You should keep these records for 4 years after leaving the UK.
Although gov.uk currently states that, “You need to notify a Border Force officer only if you are carrying someone who has no right of abode in the UK. In these circumstances you must tell a Border Force officer in advance.” it provides no information on how to do this. We requested that information from Border Force and were advised that there is currently no immigration requirement for an individual without the right of abode to tell Border Force in advance of their departure from the UK. We are waiting for clarification.
You do not need to record your departure if your intended destination is in the UK, even if you need to leave territorial waters to reach that destination.
It is possible for you leave the UK whilst your boat remains here however you must write to the National Temporary Admission Section (NTAS) at the following address to confirm:
The address is:National Temporary Admission Section (NTAS) National Clearance Hub Ralli Quays 3 Stanley Street Salford M60 9HL
You must complete and submit the relevant part of form C1331 when leaving the UK.
There may be changes to this information over the coming months as an update to the gov.uk guidance is expected as is electronic advanced immigration reporting. Please check for the latest advice before departing for the UK.