Mooring of UK-flagged vessels in Greek Marinas after BREXIT

Details about the process of continuation of the mooring of UK-flagged vessels in Greek marinas, following the departure of the United Kingdom from the European Union, from the Administrator of the Greek Independent Public Revenue Authority ΑΑΔΕ

Following questions from citizens and customs authorities regarding the treatment of private individuals yachts with the UK flag, which belong to persons established in our country or in the within another EU Member State, we know the following:

1. The United Kingdom (UK) on 1/1/2021 withdrew from the EU single market and customs, resulting in the movement of goods from our country to the UK to be treated procedurally in the same way as trafficking goods to and from third countries, which now requires compliance with customs for goods destined for or originating in the UK, including means of transport such as pleasure boats.

2. In accordance with the directives of the European Commission as set out in a text posted on its official website entitled “2021-brexit-top-50-faq” in the form of questions and answers, yachts docked in an EU country or sailing in EU territorial waters at the end of the transitional period (31/12/2020), maintain their EU character until their exit from it.
In case the boats leave the EU territorial waters and re-entering after 31/12/2020, they are treated as third country vessels.

3. Based on the above and the relevant provisions of the EU customs legislation but also the national legislative and regulatory framework, the necessary instructions were given regarding the possibility use of the temporary admission procedure after the end of the above transitional period, for yachts with the flag or register with the United Kingdom, registered in the name of a person established outside the EU and used by a person established outside the EU customs territory, which:

a) are temporarily entering our country after 31.12.2020 or
b) were moored before 31.12.2020, have left EU territorial waters and re-entered in the EU after the above date.

4. In the case of private yachts with the UK flag. or UK Registered, which belong to persons established in our country or within another Member State and who before 31.12.2020 were moored in our country or in another EU Member State, then they left EU territorial waters and re-entered the EU after that date according to the instructions of the EU Commission upon their re-entry, they are treated as third country boats, while at the same time the provisions on temporary admission do not apply.

5. In view of the above, taking into account:

• The clarifications of the European Commission on the applicability of provisions for re-entry for vessels purchased or constructed in the EU and and have paid VAT to the EU.27
• The fact that in many cases there are boats owned by persons established within the EU, which have retained the UK flag, have paid the corresponding VAT in an EU 27 member country upon their purchase
• The need for the smooth transportation of the above vessels in Greek territorial waters without the obligation to follow complex customs procedures
• During their normal movement, between Greek ports, the vessels in question, sail in both national and international waters
• The provisions of article 1 par. 2 of Δ. 257/139 / 23-2-2000 AYO (378 / B ‘) as in force, on the issuance of aν Indefinite Movement Card for vessels with third country registered or or third country flag, and a shipowner with permanent residence in Greece or another member country with the condition that the corresponding duties and taxes have been paid for them, we know the following:

For private yachts with a UK flag for which the tax obligation has been paid in the EU.27, by persons established in our country or in another member country and for which the provisions on temporary admission do not apply, it may be evaluated by the customs authorities of the conditions for the application of the re-entry provisions, after an application of the above persons is submitted to the competent customs authority, to which they have attached:
a) all the supporting documents proving the payment of the tax by the above persons in the EU, as well as
b) signed statement of greek law 1599/86 that this tax has not been refunded either from our country or from another country member.

Following the examination of the above conditions, without further formalities, the article 1 par.2 of D. 257/139 / 23-2-2000 ΑΥΟ (378 / Β ‘) will apply, and an Indefinite Movement Card will be issued for their free movement, while maintaining their flag.

Download the original file in PDF format (in greek language)