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ARTICLE · 17 MARCH 2023

Temporary Importation & Onward Supply Relief

This option is available by persons who are not EU residents, that is by persons established outside the EU.

European UnionTransport

Where a yacht is imported into EU waters with the intention of re-exporting, it may be temporarily brought into the EU and used for private purposes without customs duties or VAT being paid on the value of that yacht. This option is available by persons who are not EU residents, that is by persons established outside the EU.

Temporary Importation Procedure Available to Non-EU Yacht Owners

Temporary importation may be affected in any member state of the EU, including Malta. Should you opt to avail of this solution, the Customs Authority in Malta will require the provision of a security or guarantee to cover the payment of the customs duties and VAT which would become due if the yacht does not leave EU territory.

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