CUSTOMS’ FORMALITIES MOROCCO All boats must report to Customs on entry. The ship’s papers will be retained by Customs until departure. Photographs may be taken of the boat and crew. Delays in the return of the documents may be experienced. It is essential that foreign yachtsmen obtain the necessary visas before their visit. It has proved difficult to find out how long one might be permitted to stay in a Moroccan port.
Generally, foreigners staying in the country for more than three months require an extension of entry permission from the local police department. Boats would become subject to temporary or permanent import duties and application would doubtless have to be made for this through Customs or other trade channels. Any Yachtsman contemplating staying in Morocco for an extended period would be well advised to seek the help of his local Consul in Tangiers or Casablanca.
EU VAT REGULATIONS updated information
Table of standard VAT Rates (Correct at November 2013) Gibraltar Austria Belgium Bulgaria Croatia Cyprus Czech Rep Denmark Estonia Finland
0% 20% 21% 20% 25% 18% 21% 25% 20% 24%
France 19.6% Germany 19% Greece 23% Hungary 27% Ireland 23% Italy 21% Latvia 21% Lithuania 21% Luxembourg 15% Malta 18%
Netherlands Poland Portugal Romania Slovenia Slovakia Sweden Spain UK*
21% 23% 23% 24% 22% 20% 25% 21% 20%
NB: Once VAT has been paid on a yacht, it can be berth in any EU country without further VAT increase or decrease. eg, a yacht purchased in Germany at 19% VAT will not be subject to pay any further VAT if berthed in Denmark which levies a 25% rate and vice versa.
4. Any yacht purchased in Gibraltar by an EU national and subsequently berthing in any EU port will become subject to the imposition of VAT at the rate applicable to that country:
Gibraltar 1. There is no VAT payable on yachts purchased in Gibraltar. 2. Non-resident yacht owners may berth indefinitely in Gibraltar. 3. Yachts purchased in Gibraltar by Gibraltarians (persons and/or companies) and kept in Gibraltar are subject to 6% import duty ONLY if under 18 metres. Import tax on yachts over 18 metres in length was abolished in July 2012.
1. The VAT payable on the purchase of a yacht in Spain is 18%. Older yachts which have been in use since before 1985 or small boats where VAT would be a minimal amount will not be taxed when they enter Spanish waters. 2. New boats over 7.5 metres in length purchased in Spain for delivery in another country will not be subject to VAT until they reach the country of their final destination. If the latter is an EU member, then it will levy its own
NB Yachts purchased by Gibraltarian registered companies are not subject to VAT when berthed in EU ports. See end under Exemptions.
SPAIN
Yacht Scene • 21 • Sailors’ Guide 2014
• Nautical Information
Yacht Charter If yachts are used in the EU for chartering purposes, VAT payments may be reclaimable under business regulations. For such details, it is necessary to contact a local lawyer who can best explain the VAT regulations pertaining in the country of operation or Eurotax Claims Ltd, 70 Church Road, Hove, East Sussex, BN3 2FP, UK. Tel: +44(0)1273748899, Fax: +44(0)1273 735555.