Temporary admission
The 18-month VAT-free stay granted to private non-EU vessels in the EU fiscal territory, and the evidence of the entry date.
Learn more
Returned Goods Relief
Returned Goods Relief (RGR) — EU Presence Certification
Evidence of the yacht’s presence in the EU over the last three years under the Returned Goods Relief scheme.
The EU Customs Code, in respect of the Returned goods relief (RGR), provides that yachts which have lost their EU status, after having been exported as EU yachts outside of the EU territory code can be reimported into the European Union within a three-year period and declared as being in free circulation without paying import duty or tax.
When a yacht is registered under a European Union flag, French customs accept the absence of a formal import and export declaration because the return to the EU is implied by the vessel’s flag.
In order to benefit from the Returned Goods Relief when you return to EU waters and therefore retain your free circulation status, you must meet the following conditions:
- The owner of the vessel must remain unchanged between the export and the next import into the EU.
- The vessel must not be substantially modified (the vessel cannot be transformed; routine maintenance and works are accepted).
- The vessel must return to the EU within 3 years following its export.
Go further
Related regulations
Transport agreement
The tax exemption opportunities opened by navigation under a transport agreement, and what must be evidenced to claim them.
Learn moreA question, a quote or a demo?
Our navigation experts will get back to you shortly to review your situation.