Customs, Boats and Brexit

FAQs on Boats and Brexit

As Brexit is a reality a number of questions come to light regarding the purchase of boats and parts in the UK, GB and Northern Ireland, as well as any changes to cruising to and from the UK.

We have put together the following frequently asked questions and consulted Revenue and Customs to bring you the best answers we can. These are currently subject to change and we very much welcome you to ask us any further questions that are not answered below and indeed inform us if there are any updates or amendments to make in the answers below.

This is a moving feast and we endevour to help eachother navigate through. #togetherstronger

Please email Gail MacAllister with any additions or amendments to below on gail.macallister@sailing.ie.

▶ Buying a boat in UK and bringing to Ireland

▶ Cruising to and from UK and Ireland

▶ Dogs, Cats and Ferrets

▶ Boat Registration

A live webinar was hosted with Irish Revenue on 20 April 2021 and can be watched HERE, complete with live Q and A with attendees. https://youtu.be/VD6_b6fT3WY

Duty



Where do I find out the DUTY on an import?

Buying a boat in UK and bringing to Ireland



1. Do I have to pay UK VAT if I buy a NEW OR SECOND HAND boat in from Great Britain, and can sail it back to Ireland do I then have to pay Irish VAT too? Can I (and how) reclaim the UK VAT? 2. If I buy a NEW boat in GB then do I need to pay VAT? 3. If I bought a 2nd hand boat from Great Britain and paid the UK VAT before 31st December, what are the new VAT implication on the boat coming into Ireland? 4. Does Irish VAT have to be paid on the importation of a new or secondhand boat from Northern Ireland into Ireland? 5. What are Irish VAT rates on importing boats? 6. Taxes and other charges when buying from a business on line. 7. What do I need to do to import my new or 2nd hand boats if I am a business? 8. What is an EORI number?

Cruising to and from UK and Ireland



9. Do I need to notify Customs & Excise when arriving into Ireland from GB and GB to Ireland? 10. What paperwork do I need to sail to UK to cruise or race? 11. Will I need to register in every port if I am cruising the coast? 12. My British registered boat is in Ireland, do I need to do anything? My Irish registered boat is in Britain, do I need to do anything? My Irish registered boat is in Northern Ireland, do I need to do anything? 13. Are there any restrictions or is there any paperwork required for me to sail my boat to and from Ireland and UK? 14. Can I carry spares or promotional equipment if travelling to Ireland from UK for an event or work?

Travel to and From GB, IRL, UK, NI with my Small Boat



15. Do I need any documentation if I travel from GB to Ireland or Ireland to GB with my dinghy or powerboat on tow (or on roof)?

Dogs, Cats and Ferrets



16. If I want to take my dog on the boat to GB from Ireland, what procedures do I have to follow? 17. Bringing my dog from GB to Ireland

Boat Registration



18. What are Irish Sailing doing about Irish boat registration?

Terminology and Abbreviations Explained

GB or UK - Under the withdrawal agreement, the UK means GB plus Northern Ireland, while GB is the rest of that country.
Britain = Great Britain = GB
RoI = Republic of Ireland
NI = Northern Ireland
Third Country National = TCN = a term often used in the context of migration, referring to individuals who are in transit and/or applying for visas in countries that are not their country of origin (i.e. country of transit), in order to go to a destination country that is likewise not their country of origin.

ACKNOWEDGEMENTS

Thank you to Norman Kean of ICC Publications for his support.