Do you keep your boat in Croatia?
If your boat was in Croatia when it acceded to the EU on 1 July 2013 you may need to complete a customs declaration.
Members should be aware that if their boat was in Croatia under Temporary Importation arrangements on 1 July 2013, when Croatia acceded to the EU, they may now need to complete a customs declaration to discharge the temporary importation arrangement and have the boat released for free circulation in Croatia and the EU.
A number of members in this situation have contacted the RYA because they have been asked to produce a document called a T2L.
What is a T2L?
It is a form which, if properly completed and validated by HMRC, provides evidence that the boat it relates to is of EU origin.
Why is it important to prove EU origin?
Now that Croatia is an EU Member State, boats owned by EU residents that were lying in Croatia on 1 July 2013 need to have the temporary importation arrangement discharged to be released into EU free circulation. As part of this process it can be necessary to prove that the vessel is of EU origin otherwise import duty may be payable.
Does that mean I don’t have to prove the VAT status of the boat?
A T2L is linked to customs duty and not to VAT. A T2L does not remove the need to prove the VAT status of a boat. Documentation proving the VAT status of a vessel, such as a VAT invoice, remains important.
Is a T2L required in any other countries?
The RYA has had reports of some boat owners being asked to produce a T2L by the Portuguese authorities, particularly in the Algarve.
What to do if you are asked for a T2L
Please contact us – T2L@rya.org.uk or 023 8060 4232.
In order to make the process as simple as possible for RYA members, the RYA is able to provide you with the form you need to use to apply for a T2L and has produced a set of instructions for completing the form.
The original form has to be submitted to HMRC so it is not possible to provide it electronically. Please provide your RYA membership number and postal address when contacting us.