Sailing a pleasure craft that is arriving in the UK

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You must not land goods or persons or transfer them to another vessel until a Border Force officer says you may do so.

NotifiableTell illnessauthorities if your voyage is delayed or abandoned

If thereyour departure is adelayed notifiableor illnessabandoned, or if any details you have submitted as part of your voyage plan on boardsPCR change, you mustcan alsoedit these by accessing the online service. The amended report will replace the previous and a new reference for your submission will be generated. If you are unable to do this (for example, due to lack of internet access) you should contact National Yachtline on 0300 123 2012 as soon as possible. If travel is no longer taking place, the report can be cancelled on sPCR.

If you submit your details using the Pleasure Craft Report (sPCR Fallback (e-1331)) template or on the C1331 print and complypost form and there are information changes or your departure is delayed, you should contact National Yachtline or, where possible, submit an updated Pleasure Craft Report (sPCR Fallback (e-1331)) template with anychanges. instructionsIf your voyage is abandoned, you areshould given.contact National Yachtline.

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• e-c1331 diseasesemail form (Excel) Pleasure craft report (sPCR) fallback template — resubmit it by email, putting ‘voyage abandoned or delayed’ in the email subject line and causativebody
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  address where you sent part 1 and endorse it with the words ‘voyage abandoned’

Declare goods on the pleasure craft

As you’re arriving from outside the UK, you must declare:

• any animals or birds
• any prohibited and restricted goods including certain foodstuffs
• any surplus stores read Excise Notice 69A: aircraft, ship and train stores
• any goods which, as a visitor, you intend to leave behind when you depart from the UK
• any tobacco goods, alcoholic drinks in excess of the allowances set out in Travelling to the UK
• any other goods you have acquired outside the UK, where the total value of these goods exceeds £270, subject to conditions described in Travelling to the UK

This includes any equipment which you may have bought and had fitted to the boat outside the UK.

If anyone on board fails to declare goods in any of these categories, that person may be liable to a fine and the goods may be seized.

Pets

Great Britain

You must use an approved route to bring your pet into Great Britain. You can only bring a pet into Great Britain on a private boat or plane if you’re travelling from Ireland or Northern Ireland. Read bring your pet to Great Britain.

Northern Ireland

There is guidance if travelling to or from Northern Ireland with pets on the DAERA-NI website.

Personal goods that need to be declared when travelling from Great Britain to Northern Ireland

If you’re travelling from Great Britain to Northern Ireland, you’ll only need to declare goods that are over your allowance for Northern Ireland.

Declaring a pleasure craft that you’re importing

Taxes and duties you may need to pay to import a vessel into the UK

OwnersVessels of vessels less than 12 metres long may have to pay Customs Duty when imported from outside the UK. Check what duties you have to pay.

Owners of vessels designed or adapted for recreation or pleasure use may have to pay VAT by completing form C384 (Vessels) and sending the form to the Pleasure Craft Unit of Expertise by emailing pleasurecraft.lcsouth@hmrc.gov.uk.

To contact the Pleasure Craft Unit of Expertise, call 03000 516 864.

If you’re permanently importing a vessel on transfer of your residence from outside the UK, you may qualify for transfer of residence relief. To claim you must:

• be moving your normal place of residence
• have been outside the UK for at least 12 months
• have used the items for at least 6 months before the date you move to the UK

If you need further information on imports and exports, contact HMRC.

Find out how to account for VAT on sales of boats between Northern Ireland and the EU in Notice 728 New means of transport.

When a returning vessel can claim relief on import duty and import VAT (Returned Goods Relief)

You may claim returned goods relief on the vessel being reimported into the UK, if the vessel:

• was in free circulation in the UK when it was exported
• is returned within three years of its original export. The three-year rule will be waived for goods which are personal property imported for the personal use of a UK resident. This includes means of transport, such as pleasure craft.
• has undergone no more than running repairs outside the UK and has not been upgraded to increase its valuevalue.

There is an additional requirement in order to use Returned Goods Relief to relive import VAT. You will need evidence that the same person who re-imported the vessel had previously exported it.

Exclusions

If a vessel is exported and sold to a new owner while it is outside the UK, the new owner will be liable for import VAT on the vessel, if it returns to the UK. Other reliefs may be available depending on the reason for the import.

This guidance highlights the main conditions and exclusions for pleasure craft and should be read together with guidance for claiming returned goods relief on Pay less import duty and VAT when re-importing goods to the UK.

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Non-UK materialNationals

Anyone foron pleasureboard craftwho reportingis not a British or Irish citizen must have leave to enter the UK from a place other than the Isle of Man, or the Channel Islands. You must have received notification of your permission to enter the UK before disembarking your vessel. This may be granted remotely (without physically seeing a Border Force Officer).

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Contact the nearest Border Force office to arrange clearance for submittingnon-UK nationals. The National Yachtline can tell you how to do this.

Immigration requirements

Anyone on board who is not a pleasureBritish craftor report. ToIrish accesscitizen banners,must postersobtain anda communicationBorder guidelinesForce download officer’s permission to enter the UK from a place other than the Republic of Ireland, the Isle of Man, or the Channel Islands. The owner or person responsible for the pleasure craft reportingmust promotionalmake material.sure that anyone requiring immigration clearance (including yourself if appropriate) obtains the necessary permission to enter.