A change has been made to the Custom law, (The new Union Customs Code UCC) as of the 1st of May 2016. The moment that a NON EU private vessel enters into EU waters; she has a total of 18 months to be in EU waters before declaring herself to the relevant authorities. It is no longer possible to request a bond for the vessel to extend the 18 months. Once the 18 months period is completed, the vessel must either pay EU Import VAT or leave EU waters. If any of these requirements are not met, EU VAT will be applicable.
There are new documental requests When the vessel arrives into an EU Customs Port coming from an NON EU Port, a CUSTOMS DECLARATION must be done in order to officially declare her entrance. In Mallorca the official customs port of arrival is Palma. Once the process has been completed, the vessel can head to any other port in Mallorca.
You have the following 2 options: 1. If a yacht is entering the EU through Balearic Ports the only Custom ports are Palma, Alcudia, Ibiza and Mahon. You must apply through a cosignatory agent a Customs declaration, showing proof that you have passed through a port in The Balearics, for example a Marinas mooring invoice, bunker supply or something similar justifying the stay in a Custom area port.
2. Oral Declaration (Annex 71A) this requires a long list of documentation that has to be presented to Customs Authorities by the Captain with his cosignatory agent and then be checked by Customs, The yacht is not allowed to leave port until Customs has cleared the yacht to sail.
Estela Shipping Palma recommends taking the first option as it is much easier to submit and be approved. This procedure is subject to change as time is needed to adapt its use. If the vessel has professional crew on board, all crew members must make an IMMIGRATION ENTRY CLEARANCE through the Port Police, even though they are EU or they stay on the vessel. The same is required for IMMIGRATION DEPARTURE CLEARENCE.
Need assistance? Contact us at estela@superyachts.agency | +34 971 722 532 | 27