Customs Warehousing


Unless your boat is VAT paid it cannot be offered for sale in the UK unless it is lying outside the UK. However, ABYA has devised a scheme with HM Revenue & Customs so that boats may be offered for sale within the UK without paying the VAT up-front, and the VAT is settled on completion. The boat is imported in the usual way, using a shipping agent, and the Customs form completed with the necessary details. When the boat is sold, if it stays in the EU, the VAT becomes payable on the sale price, and if it goes back out of the EU, the VAT is not payable.

A number of brokers are authorised to offer this facility, which is available to members and non-members of ABYA. ABYA charges the broker a fee per boat. To be admitted into the scheme a boat must have a minimum marketing value of £80,000.

The scheme is not available for re-fits or other major works, but maintenance and remedial work can be done, such as an osmosis treatment. Boats may be taken to boat shows and for sea trials, as well as the usual viewings by prospective purchasers. Contact the ABYA Office for further details by emailing or by phone on 01730 266430.


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