Bringing your boat to the UK under Temporary Admission

 

This page should be read in conjunction with the UK Government's guidance on arriving in the UK on a pleasure craft can be found in Notice 8 published at https://www.gov.uk/government/publications/notice-8-sailing-your-pleasure-craft-to-and-from-the-uk and provides a simplified interpretation of that guidance to help boats visiting the UK under Temporary Admission understand their obligations.

Scope

This page deals with the standard entry requirements for the UK. See the ‘Arriving in the UK’ section on the coronavirus advice and information for recreational boaters page for additional requirements in place due to the coronavirus pandemic.

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.

The guidance in Notice 8 and therefore the guidance on this page excludes:

  • Movements between Northern Ireland and the EU which continue to be treated as intra-community movements
  • Movements between Northern Ireland and Great Britain

Note

Conflicting information is currently published by the Government relating to eligibility for Temporary Admission. Notice 8: sailing your pleasure craft to and from the UK was published in December 2020 and the reference document for Temporary Admission: eligible goods and conditions for relief was last updated in April 2021. 

Notice 8 relates to eligibility for Temporary Admission to the UK whereas the reference document for Temporary Admission describes 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. 

Eligibility for Temporary Admission

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.

  • The boat must be registered outside the UK.
  • The owner must be resident outside the UK.
  • Whilst the boat is in the UK it must be used by a non-UK resident.
  • The boat must be identifiable (e.g. by its registration number, name or hull identification number).

If you meet these conditions you should be allowed to bring the boat into the UK for up to 18 months.

What to do on arrival

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.

Leaving your boat in the UK

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:

  1. that the vessel will not be used in your absence
  2. where it will be kept

The address is:

National Temporary Admission Section (NTAS) National Clearance Hub
Ralli Quays
3 Stanley Street
Salford
M60 9HL
Telephone 03000 583 736 or 03000 579 055 Email: NTAS@hmrc.gov.uk

Leaving the UK with your boat

You must complete and submit the relevant part of form C1331 when leaving the UK.

Although Notice 8 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. Notice 8 will be amended.

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.

Fluid situation

There may be changes to this information over the coming months as an update to Notice 8 is expected as is electronic advanced immigration reporting. Please check for the latest advice before departing for the UK.