Italian Custom clarifies procedures for "Oral declaration" to certify beginning of T.A. period for NON-EU Yacht
The Italian Customs Authority recently confirmed the procedures relate to art. no. 212 of the Delegated EU Regulation n.2446/2015 (RD) referring to the "Conditions for guaranteeing the total exemption from duties of the importation of means of transport". The “oral declaration” – as required by art. 136 of the RD certifying the arrival into the Union Customs territory by Pleasure yachts registered in a non-EU country must be considered “facultative” and not an obligation due to the fact that a simple cross of the Union border involves the constraint of the “Temporary admission regime” something Ezio Vannucci also revealed during the SOS Yachting Fiscal Conference at the MYBA Charter show last week.
A Yacht owner can however deposit the oral declaration in order to receive a certification by the Italian Customs Authority upon arrival into the Union territory to be sure of the beginning of the 18 months period in which the yacht can stay (terms of discharge). The Yacht owner can use the Annex 71-01 RD without requesting any further guarantees, proving the existence of all the conditions required by the law to take advantage of the Temporary Admission Regime (the vessel must be registered in a non-EU country and be owned by a subject established outside the Union territory), in addition to the arrival of the Yacht from a port outside the Union territory.