Владение яхтой: флаг, VAT, чартер и экипаж

Conditions for temporary admission No alteration of the goods is intended, other than changes brought about by normal depreciation. The goods can be clearly identified, unless abuses are unlikely given the nature of the goods or their intended use. The holder of the procedure is established (has their registered office) outside EU customs territory (in some cases, this is not necessary). For instance, individuals who have their habitual residence in EU customs territory and work for an employer established outside the territory are entitled to 100% relief from import duty on the vehicle they use there (as owner or renter) for either commercial or private purposes. The general customs requirements must have been met. A guarantee is provided (if required). For temporary admission, an ATA or CPD carnet may also be used. See: list of customs coordination offices of ATA and CPD Carnets in EU countries.

European Commission importation and temporary admission overview — eu ta conditions; snapshot-utf8:9809:10720

Язык источника: en

Дата источника: unknown — Проверено: 2026-10-18 — regulator — quote_in_current_snapshot

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Disclaimer It should be underlined that this guidance document is not legally binding. It does not create rights and obligations and is of an explanatory nature only. Legal provisions of customs legislation take precedence over the contents of this document and should always be consulted. The authentic texts of the EU legal instruments are those published in the Official Journal of the European Union. The purpose of this document is to provide a tool to facilitate the correct and uniform application of customs and tax legislation by the Member States and to improve customs and tax compliance by economic operators. There may also exist national instructions or explanatory notes in addition to this document.

European Commission Guidance Note for Pleasure Craft, 30 April 2026 — eu disclaimer; snapshot-utf8:763:1484

Язык источника: en

Дата источника: 2026-04-30 — Проверено: 2026-10-18 — regulator — quote_in_current_snapshot

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16. I own a boat which is usually kept in a country which is not part of the customs territory of the EU. Can I bring it into the customs territory of the EU for competitions or holidays, without completing customs formalities, or incurring VAT or other charges? A boat or plane for private use can be temporarily brought into the EU from a third country without paying VAT or other charges, through a temporary admission procedure. The boat or aircraft must be registered outside the EU and owned by a person established outside the EU, to benefit from this procedure with total relief from import duty. The boat must leave the customs territory of the EU (be re- exported) again within set time limits: namely 18 months for a boat/sea vessel.

European Commission Guidance Note for Pleasure Craft, 30 April 2026 — eu q16; snapshot-utf8:32085:32866

Язык источника: en

Дата источника: 2026-04-30 — Проверено: 2026-10-18 — regulator — quote_in_current_snapshot

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17. How can a yacht be placed under Temporary Admission (TA)? Just crossing the frontier of the customs territory of the Union is in general sufficient. But, you may be required to use a route specified by customs and they may require you to make an oral or written customs declaration. It is possible they may require the provision of some kind of security or guarantee to cover the payment of the customs duties and VAT that become due if the boat does not leave the EU.

European Commission Guidance Note for Pleasure Craft, 30 April 2026 — eu q17; snapshot-utf8:32866:33368

Язык источника: en

Дата источника: 2026-04-30 — Проверено: 2026-10-18 — regulator — quote_in_current_snapshot

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18. How long can the yacht stay in the EU? Normally, you can use the vessel in the EU for one and a half years. In technical terms, the period for discharge for privately used means of sea and inland waterway transport is 18 months. This is laid down in Article 217(e) of the Commission Delegated Regulation (EU) 2015/2446 (UCC-DA). Kindly note that, in terms of temporary admission, Article 251(4) of the Regulation (EU) No 952/2013 (UCC) states that “the total time that goods may remain under the temporary admission procedure shall not exceed 10 years, except in the case of unforeseeable circumstances”.

European Commission Guidance Note for Pleasure Craft, 30 April 2026 — eu q18; snapshot-utf8:33368:34017

Язык источника: en

Дата источника: 2026-04-30 — Проверено: 2026-10-18 — regulator — quote_in_current_snapshot

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19. Can the 18 months be extended if the yacht is not used? You may want to go home for Christmas! There is a possibility of extension of reasonable duration of that period, in exceptional circumstances upon justified application, as it is established in Article 251(3) of the Union Customs Code (UCC).

European Commission Guidance Note for Pleasure Craft, 30 April 2026 — eu q19; snapshot-utf8:34017:34340

Язык источника: en

Дата источника: 2026-04-30 — Проверено: 2026-10-18 — regulator — quote_in_current_snapshot

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21. Can you have another period of Temporary Admission/Importation? How long must you wait? Yes, you are not limited to a single period of temporary import. You can sail the yacht out of the EU and when you came back again a new period of temporary admission can begin. The customs rules do not provide for a 'minimum period' during which the goods must remain outside of the customs territory of the Union. However, according to Article 251(4) UCC the total time that goods may remain under the temporary admission procedure shall not exceed 10 years, except in the case of unforeseeable circumstances.

European Commission Guidance Note for Pleasure Craft, 30 April 2026 — eu q21; snapshot-utf8:35584:36224

Язык источника: en

Дата источника: 2026-04-30 — Проверено: 2026-10-18 — regulator — quote_in_current_snapshot

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1. BACKGROUND 1.1 The purpose of this Guidance Note is to define the procedure to be followed for a Pleasure Yacht, maintaining compliance with the Red Ensign Group Yacht Code, to obtain Yacht Engaged in Trade (YET) certification. The YET certification includes: - 1.1.1. A YET Certificate of Compliance (YET COC); and 1.1.2. A temporary Certificate of British Registry for a “Yacht Engaged in Trade (YET)”; referred to as a temp CoBR YET, enabling the yacht to charter up to 84 days per calendar year. 1.2. This Guidance Note is applicable to all Cayman Islands registered pleasure yachts of 24m in length and over that seek to primarily charter in EU waters, which have a VAT paid status or operate under Temporary Admission regime in EU waters. Yachts must be fully compliant with the requirements of this Guidance Note, the Red Ensign Group (REG) Yacht Code and all other applicable international, national or local requirements.

Cayman Islands Shipping Registry YET Guidance Note 06/2026, Rev 1.0 — cayman 1; snapshot-utf8:2046:3063

Язык источника: en

Дата источника: unknown — Проверено: 2026-10-18 — regulator — quote_in_current_snapshot

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2. THE YACHT ENGAGED IN TRADE (YET) PROGRAMME DEVELOPMENT 2.1. The regime allowing commercial yachts to switch within in the EU from “Commercial Vessel” registration status for charter periods to “Pleasure Yacht” registration for the Owner’s private use, and vice versa, came to an end. 2.2. This led to the development of the Yacht Engaged in Trade (YET) program. The objective was to continue to allow owners the flexibility to operate their yacht privately within the EU with the option to charter their yacht for up to 84 days per year while satisfying EU VAT and Port State Control requirements. 2.3. The YET program is only available for large commercial yachts (i.e. those certified fully compliant to the Red Ensign Group Yacht Code). 2.4. Charters under the YET program were initially limited to Monaco and French waters, but Cayman Registry will facilitate this process for any jurisdiction that has adopted the same framework. A customs broker will be able to advise whether this is the case. It is the operator’s responsibility to ensure that the YET program is available in a given jurisdiction. 2.5. The remit of a Flag State within the YET program is limited to ensuring that the vessel is certified to the same requirements as a permanently registered “Commercial Vessel”. 2.6. Guidance on local charter licensing/permits and customs/tax arrangements, including charter commencement/guest drop off arrangements are beyond the remit of a Flag State; professional specialist advise should be sought on such matters. Page 2 of 5 Rev 1.0: June 2026  Guidance Note 06/2026 (rev.1.0) Yacht Engaged in Trade (YET)

Cayman Islands Shipping Registry YET Guidance Note 06/2026, Rev 1.0 — cayman 2; snapshot-utf8:3063:5016

Язык источника: en

Дата источника: unknown — Проверено: 2026-10-18 — regulator — quote_in_current_snapshot

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4. ELIGIBILITY FOR A YACHT ENGAGED IN TRADE (YET) 4.1. The yacht must maintain a valid REG YC CoC with no significant outstanding deficiencies from the last annual survey. 4.2. The yacht must have been issued a with a Yacht Engaged in Trade Certificate of Compliance (YET COC) harmonised with the REG YC CoC. 4.3. The YET COC is subject to annual surveys and remains valid as long as the REG YC CoC remains valid. 4.4. Commercial operations / charters are limited to a maximum of 84 days per calendar year. 4.5. Charters were initially limited to Monaco and French waters, but CISR will facilitate this process for any jurisdiction that has adopted the same framework. Your customs broker/fiscal adviser will be able to advise whether this is the case. 4.6. Owner’s private pleasure use is not allowed during the period of validity of the temporary Certificate(s) of British Registry for a Yacht Engaged in Trade (temp CoBR YET). 4.7. A signed Master’s Limited Trade Declaration for a Yacht Engaged in Trade (YET) shall be made and retained for inspection on board. 4.8. Yachts certified as Yachts Engaged in Trade are not entitled to apply for any VAT exemptions on fuel or supplies. Page 3 of 5 Rev 1.0: June 2026  Guidance Note 06/2026 (rev.1.0) Yacht Engaged in Trade (YET)

Cayman Islands Shipping Registry YET Guidance Note 06/2026, Rev 1.0 — cayman 4; snapshot-utf8:6188:7764

Язык источника: en

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5. APPLICATION PROCEDURE FOR YACHT ENGAGED IN TRADE (YET) CERTIFICATION 5.1. The registered owner of the yacht must submit registration application form CISR 857 and complete the ‘Master’s Limited Trade Declaration for a Yacht Engaged in Trade’, form CISR 3912 to caymanregistry@cishipping.com . 5.2. The yacht owner shall arrange for EU customs formalities to be addressed by the Customs Broker in the name of the Importer/Exporter. 5.2.1. The yacht must either: • Be in possession of a Value Added Tax (VAT) paid certificate or other document proving that the yacht has a VAT paid status; or • Operate in EU waters under the Temporary Admission (TA) regime in accordance with EU regulations which allows the yacht to enter and stay in EU waters for a period of up to 18 months without being liable to pay VAT on the hull. This option is only available to yachts ultimately owned by non-EU residents and owned by non-EU Companies. 5.2.2 It should be noted that a Customs Broker is only required to carry out customs formalities on behalf of the Importer/Exporter for yachts operating under Temporary Admission (TA). The procedure includes: • The yacht being placed under Temporary Admission (TA) followed by Temporary Admission for Commercial Activity for a Yacht Engaged in Trade (TACA YET); • Issuance of the relevant oral declaration for the placement of the yacht under Temporary Admission (TA); • Issuance of the relevant import/export forms to provide clearance in and out for the yacht from the Temporary Admission for Commercial Activity for a Yacht Engaged in Trade (TACA YET) regime, during the period trade activities are undertaken. 5.3. At the end of the charter, the Importer / Exporter shall remove the yacht from the Temporary Admission for Commercial Activity for a Yacht Engaged in Trade (TACA YET) regime.

Cayman Islands Shipping Registry YET Guidance Note 06/2026, Rev 1.0 — cayman 5; snapshot-utf8:7764:9901

Язык источника: en

Дата источника: unknown — Проверено: 2026-10-18 — regulator — quote_in_current_snapshot

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7. CONDITIONS FOR MAINTAINING YACHT ENGAGED IN TRADE (YET) STATUS 7.1. To maintain Yacht Engaged in Trade status the yacht must: 7.1.1. Not be used as a pleasure yacht by the ultimate beneficial owner during the period of validity of the temp CoBR YET; 7.1.2. Carry on board the temp CoBR YET issued by Cayman Registry for the duration of the charter or for the commercial promotion period as applicable. Whilst operating under the temp CoBR YET, the previous “Pleasure Yacht” CoBR is invalid for the duration of the validity of the temp CoBR YET; 7.1.3. Maintain a valid YET CoC by complying at all times with the REG Yacht Code as applicable to commercial yachts and all other national and international requirements as applicable, whether or not the yacht is engaged in trade; 7.1.4. Undergo annual surveys to verify that the yacht; its crew and certification issued to the yacht is compliant with the requirements with the REG Yacht Code and any international conventions, as applicable; 7.1.5. Maintain on board the original Master’s Limited Trade Declaration for a YET wherein the Master has acknowledged his/her understanding of the operational controls and limitations imposed.

Cayman Islands Shipping Registry YET Guidance Note 06/2026, Rev 1.0 — cayman 7; snapshot-utf8:11430:12833

Язык источника: en

Дата источника: unknown — Проверено: 2026-10-18 — regulator — quote_in_current_snapshot

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DEFINITIONS For the purpose of this Guidance Note: ‘Customs Broker’ – means a person who is licensed by the local customs authorities to act as a professional-agent for an importer or exporter, prepares and submits all documents for clearing goods through customs and is paid customs-brokerage. ‘Importer / Exporter’ – means a local entity established in a non-EU territory that may represent the yacht for Customs purposes. A yacht owner may serve as an Importer / Exporter. ‘Temporary Certificate of British Registry for a Yacht Engaged in Trade [temp CoBR YET]’ – means the temporary Certificate of British Registry for Yacht Engaged in Trade (temp CoBR YET) that is issued by the Administration each time the pleasure yacht engages in trade activities for a period not exceeding 84 days per year. The temp CoBR YET will supersede and suspend the “Pleasure Yacht” Certificate of British Registry during its validity dates which shall coincide with the dates of each charter agreement. ‘Owner / Owning Company’ - means the registered owner of the yacht / the company owning the yacht, as the case may be. ‘Ultimate Beneficial Owner’ - means the natural person(s) who ultimately owns or controls the company owning the yacht. “Length” is as defined in Article 2(8) of the Load Lines Convention. Page 1 of 5 Rev 1.0: May 2026  Guidance Note 06/2026 (rev.1.0) Yacht Engaged in Trade (YET)

Cayman Islands Shipping Registry YET Guidance Note 06/2026, Rev 1.0 — cayman definitions; snapshot-utf8:370:2046

Язык источника: en

Дата источника: unknown — Проверено: 2026-10-18 — regulator — quote_in_current_snapshot

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Article 215 Discharge of a special procedure 1. In cases other than the transit procedure and without prejudice to Article 254, a special procedure shall be discharged when the goods placed under the procedure, or the processed products, are placed under a subsequent customs procedure, have been taken out of the customs territory of the Union, or have been destroyed with no waste remaining, or are abandoned to the State in accordance with Article 199. 2. The transit procedure shall be discharged by the customs authorities when they are in a position to establish, on the basis of a comparison of the data available to the customs office of departure and those available to the customs office of destination, that the procedure has ended correctly. 3. The customs authorities shall take all the measures necessary to regularise the situation of the goods in respect of which a procedure has not been discharged under the conditions prescribed. 4. The discharge of the procedure shall take place within a certain time-limit, unless otherwise provided.

Official addressed clauses: ucc250-251, ucc215 — web_tool_text lines 5256–5272

Язык источника: en

Дата источника: 2022-12-12 — Проверено: 2026-10-18 — official_law — quote_in_current_snapshot

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Article 250 Scope 1. Under the temporary admission procedure non-Union goods intended for re-export may be subject to specific use in the customs territory of the Union, with total or partial relief from import duty, and without being subject to any of the following: (a) other charges as provided for under other relevant provisions in force; (b) commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union. 2. The temporary admission procedure may only be used provided that the following conditions are met: (a) the goods are not intended to undergo any change, except normal depreciation due to the use made of them; (b) it is possible to ensure that the goods placed under the procedure can be identified, except where, in view of the nature of the goods or of the intended use, the absence of identification measures is not liable to give rise to any abuse of the procedure or, in the case referred to in Article 223, where compliance with the conditions laid down in respect of equivalent goods can be verified; (c) the holder of the procedure is established outside the customs territory of the Union, except where otherwise provided; (d) the requirements for total or partial duty relief laid down in the customs legislation are met. Article 251 Period during which goods may remain under the temporary admission procedure 1. The customs authorities shall determine the period within which goods placed under the temporary admission procedure must be re-exported or placed under a subsequent customs procedure. Such period shall be long enough for the objective of authorised use to be achieved. 2. Except where otherwise provided, the maximum period during which goods may remain under the temporary admission procedure for the same purpose and under the responsibility of the same authorisation holder shall be 24 months, even where the procedure was discharged by placing the goods under another special procedure and subsequently placing them under the temporary admission procedure again. 3. Where, in exceptional circumstances, the authorised use cannot be achieved within the period referred to in paragraphs 1 and 2, the customs authorities may grant an extension, of reasonable duration of that period, upon justified application by the holder of the authorisation. 4. The overall period during which goods may remain under the temporary admission procedure shall not exceed 10 years, except in the case of an unforeseeable event.

Official addressed clauses: ucc250-251, ucc215 — web_tool_text lines 5887–5934

Язык источника: en

Дата источника: 2022-12-12 — Проверено: 2026-10-18 — official_law — quote_in_current_snapshot

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Article 60 The place of importation of goods shall be the Member State within whose territory the goods are located when they enter the Community. Article 61 By way of derogation from Article 60, where, on entry into the Community, goods which are not in free circulation are placed under one of the arrangements or situations referred to in Article 156, or under temporary importation arrangements with total exemption from import duty, or under external transit arrangements, the place of importation of such goods shall be the Member State within whose territory the goods cease to be covered by those arrangements or situations. Similarly, where, on entry into the Community, goods which are in free circulation are placed under one of the arrangements or situations referred to in Articles 276 and 277, the place of importation shall be the Member State within whose territory the goods cease to be covered by those arrangements or situations.

Official addressed clauses: vat26, vat44, vat56, vat59a, vat60-61, vat70-71, vat148, vat168, vat173, vat178, vat184-186 — web_tool_text lines 1595–1600

Язык источника: en

Дата источника: 2025-04-14 — Проверено: 2026-10-18 — official_law — quote_in_current_snapshot

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Article 70 The chargeable event shall occur and VAT shall become chargeable when the goods are imported. Article 71 1. Where, on entry into the Community, goods are placed under one of the arrangements or situations referred to in Articles 156, 276 and 277, or under temporary importation arrangements with total exemption from import duty, or under external transit arrangements, the chargeable event shall occur and VAT shall become chargeable only when the goods cease to be covered by those arrangements or situations. However, where imported goods are subject to customs duties, to agricultural levies or to charges having equivalent effect established under a common policy, the chargeable event shall occur and VAT shall become chargeable when the chargeable event in respect of those duties occurs and those duties become chargeable. 2. Where imported goods are not subject to any of the duties referred to in the second subparagraph of paragraph 1, Member States shall, as regards the chargeable event and the moment when VAT becomes chargeable, apply the provisions in force governing customs duties.

Official addressed clauses: vat26, vat44, vat56, vat59a, vat60-61, vat70-71, vat148, vat168, vat173, vat178, vat184-186 — web_tool_text lines 1698–1708

Язык источника: en

Дата источника: 2025-04-14 — Проверено: 2026-10-18 — official_law — quote_in_current_snapshot

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Article 44 The place of supply of services to a taxable person acting as such shall be the place where that person has established his business. However, if those services are provided to a fixed establishment of the taxable person located in a place other than the place where he has established his business, the place of supply of those services shall be the place where that fixed establishment is located. In the absence of such place of establishment or fixed establishment, the place of supply of services shall be the place where the taxable person who receives such services has his permanent address or usually resides.

Official addressed clauses: vat26, vat44, vat56, vat59a, vat60-61, vat70-71, vat148, vat168, vat173, vat178, vat184-186 — web_tool_text lines 1340–1342

Язык источника: en

Дата источника: 2025-04-14 — Проверено: 2026-10-18 — official_law — quote_in_current_snapshot

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Article 56 1. The place of short-term hiring of a means of transport shall be the place where the means of transport is actually put at the disposal of the customer. 2. The place of hiring, other than short-term hiring, of a means of transport to a non-taxable person shall be the place where the customer is established, has his permanent address or usually resides. However, the place of hiring a pleasure boat to a non-taxable person, other than short-term hiring, shall be the place where the pleasure boat is actually put at the disposal of the customer, where this service is actually provided by the supplier from his place of business or a fixed establishment situated in that place. 3. For the purposes of paragraphs 1 and 2, ‘short-term’ shall mean the continuous possession or use of the means of transport throughout a period of not more than thirty days and, in the case of vessels, not more than 90 days.

Official addressed clauses: vat26, vat44, vat56, vat59a, vat60-61, vat70-71, vat148, vat168, vat173, vat178, vat184-186 — web_tool_text lines 1432–1444

Язык источника: en

Дата источника: 2025-04-14 — Проверено: 2026-10-18 — official_law — quote_in_current_snapshot

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Article 59a In order to prevent double taxation, non-taxation or distortion of competition, Member States may, with regard to services the place of supply of which is governed by Articles 44 and 45, Article 54(1), second subparagraph, and Articles 56, 58 and 59: (a) consider the place of supply of any or all of those services, if situated within their territory, as being situated outside the Community if the effective use and enjoyment of the services takes place outside the Community; (b) consider the place of supply of any or all of those services, if situated outside the Community, as being situated within their territory if the effective use and enjoyment of the services takes place within their territory.

Official addressed clauses: vat26, vat44, vat56, vat59a, vat60-61, vat70-71, vat148, vat168, vat173, vat178, vat184-186 — web_tool_text lines 1537–1550

Язык источника: en

Дата источника: 2025-04-14 — Проверено: 2026-10-18 — official_law — quote_in_current_snapshot

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Article 38 1. ‘Means of transport’ as referred to in Article 56 and point (g) of the first paragraph of Article 59 of Directive 2006/112/EC shall include vehicles, whether motorised or not, and other equipment and devices designed to transport persons or objects from one place to another, which might be pulled, drawn or pushed by vehicles and which are normally designed to be used and actually capable of being used for transport. 2. The means of transport referred to in paragraph 1 shall include, in particular, the following vehicles: (a) land vehicles, such as cars, motor cycles, bicycles, tricycles and caravans; (b) trailers and semi-trailers; (c) railway wagons; (d) vessels; (e) aircraft; (f) vehicles specifically designed for the transport of sick or injured persons; (g) agricultural tractors and other agricultural vehicles; (h) mechanically or electronically propelled invalid carriages. 3. Vehicles which are permanently immobilised and containers shall not be considered to be means of transport as referred to in paragraph 1. Article 39 1. For the application of Article 56 of Directive 2006/112/EC, the duration of the continuous possession or use of a means of transport which is the subject of hiring shall be determined on the basis of the contract between the parties involved. The contract shall serve as a presumption which may be rebutted by any means in fact or law in order to establish the actual duration of the continuous possession or use. The fact that the contractual period of short-term hiring within the meaning of Article 56 of Directive 2006/112/EC is exceeded on grounds of force majeure shall have no bearing on the determination of the duration of the continuous possession or use of the means of transport. 2. Where hiring of one and the same means of transport is covered by consecutive contracts between the same parties, the duration shall be that of the continuous possession or use of the means of transport provided for under the contracts as a whole. For the purposes of the first subparagraph a contract and its extensions shall be consecutive contracts. However, the duration of the short-term hire contract or contracts preceding a contract which is regarded as long-term shall not be called into question provided there is no abusive practice. 3. Unless there is abusive practice, consecutive contracts between the same parties for different means of transport shall not be considered to be consecutive contracts for the purposes of paragraph 2. Article 40 The place where the means of transport is actually put at the disposal of the customer as referred to in Article 56(1) of Directive 2006/112/EC, shall be the place where the customer or a third party acting on his behalf takes physical possession of it.

Official addressed clauses: impl38-40 — web_tool_text lines 1266–1329

Язык источника: en

Дата источника: 2025-04-14 — Проверено: 2026-10-18 — official_law — quote_in_current_snapshot

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Article 26 1. Each of the following transactions shall be treated as a supply of services for consideration: (a) the use of goods forming part of the assets of a business for the private use of a taxable person or of his staff or, more generally, for purposes other than those of his business, where the VAT on such goods was wholly or partly deductible; (b) the supply of services carried out free of charge by a taxable person for his private use or for that of his staff or, more generally, for purposes other than those of his business. 2. Member States may derogate from paragraph 1, provided that such derogation does not lead to distortion of competition.

Official addressed clauses: vat26, vat44, vat56, vat59a, vat60-61, vat70-71, vat148, vat168, vat173, vat178, vat184-186 — web_tool_text lines 1110–1124

Язык источника: en

Дата источника: 2025-04-14 — Проверено: 2026-10-18 — official_law — quote_in_current_snapshot

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Article 168 In so far as the goods and services are used for the purposes of the taxed transactions of a taxable person, the taxable person shall be entitled, in the Member State in which he carries out these transactions, to deduct the following from the VAT which he is liable to pay: (a) the VAT due or paid in that Member State in respect of supplies to him of goods or services, carried out or to be carried out by another taxable person; (b) the VAT due in respect of transactions treated as supplies of goods or services pursuant to Article 18(a) and Article 27; (c) the VAT due in respect of intra-Community acquisitions of goods pursuant to Article 2(1)(b)(i); (d) the VAT due on transactions treated as intra-Community acquisitions in accordance with Articles 21 and 22; (e) the VAT due or paid in respect of the importation of goods into that Member State.

Official addressed clauses: vat26, vat44, vat56, vat59a, vat60-61, vat70-71, vat148, vat168, vat173, vat178, vat184-186 — web_tool_text lines 3076–3096

Язык источника: en

Дата источника: 2025-04-14 — Проверено: 2026-10-18 — official_law — quote_in_current_snapshot

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Article 173 1. In the case of goods or services used by a taxable person both for transactions in respect of which VAT is deductible pursuant to Articles 168, 169 and 170, and for transactions in respect of which VAT is not deductible, only such proportion of the VAT as is attributable to the former transactions shall be deductible. The deductible proportion shall be determined, in accordance with Articles 174 and 175, for all the transactions carried out by the taxable person. 2. Member States may take the following measures: (a) authorise the taxable person to determine a proportion for each sector of his business, provided that separate accounts are kept for each sector; (b) require the taxable person to determine a proportion for each sector of his business and to keep separate accounts for each sector; (c) authorise or require the taxable person to make the deduction on the basis of the use made of all or part of the goods and services; (d) authorise or require the taxable person to make the deduction in accordance with the rule laid down in the first subparagraph of paragraph 1, in respect of all goods and services used for all transactions referred to therein; (e) provide that, where the VAT which is not deductible by the taxable person is insignificant, it is to be treated as nil.

Official addressed clauses: vat26, vat44, vat56, vat59a, vat60-61, vat70-71, vat148, vat168, vat173, vat178, vat184-186 — web_tool_text lines 3194–3221

Язык источника: en

Дата источника: 2025-04-14 — Проверено: 2026-10-18 — official_law — quote_in_current_snapshot

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Article 178 In order to exercise the right of deduction, a taxable person must meet the following conditions: (a) for the purposes of deductions pursuant to Article 168(a), in respect of the supply of goods or services, he must hold an invoice drawn up in accordance with Sections 3 to 6 of Chapter 3 of Title XI; (b) for the purposes of deductions pursuant to Article 168(b), in respect of transactions treated as the supply of goods or services, he must comply with the formalities as laid down by each Member State; (c) for the purposes of deductions pursuant to Article 168(c), in respect of the intra-Community acquisition of goods, he must set out in the VAT return provided for in Article 250 all the information needed for the amount of VAT due on his intra-Community acquisitions of goods to be calculated and he must hold an invoice drawn up in accordance with Sections 3 to 5 of Chapter 3 of Title XI; (d) for the purposes of deductions pursuant to Article 168(d), in respect of transactions treated as intra-Community acquisitions of goods, he must complete the formalities as laid down by each Member State; (e) for the purposes of deductions pursuant to Article 168(e), in respect of the importation of goods, he must hold an import document specifying him as consignee or importer, and stating the amount of VAT due or enabling that amount to be calculated; (f) when required to pay VAT as a customer where Articles 194 to 197 or Article 199 apply, he must comply with the formalities as laid down by each Member State.

Official addressed clauses: vat26, vat44, vat56, vat59a, vat60-61, vat70-71, vat148, vat168, vat173, vat178, vat184-186 — web_tool_text lines 3286–3315

Язык источника: en

Дата источника: 2025-04-14 — Проверено: 2026-10-18 — official_law — quote_in_current_snapshot

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Article 184 The initial deduction shall be adjusted where it is higher or lower than that to which the taxable person was entitled. Article 185 1. Adjustment shall, in particular, be made where, after the VAT return is made, some change occurs in the factors used to determine the amount to be deducted, for example where purchases are cancelled or price reductions are obtained. 2. By way of derogation from paragraph 1, no adjustment shall be made in the case of transactions remaining totally or partially unpaid or in the case of destruction, loss or theft of property duly proved or confirmed, or in the case of goods reserved for the purpose of making gifts of small value or of giving samples, as referred to in Article 16. However, in the case of transactions remaining totally or partially unpaid or in the case of theft, Member States may require adjustment to be made. Article 186 Member States shall lay down the detailed rules for applying Articles 184 and 185.

Official addressed clauses: vat26, vat44, vat56, vat59a, vat60-61, vat70-71, vat148, vat168, vat173, vat178, vat184-186 — web_tool_text lines 3346–3361

Язык источника: en

Дата источника: 2025-04-14 — Проверено: 2026-10-18 — official_law — quote_in_current_snapshot

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Article 148 Member States shall exempt the following transactions: (a) the supply of goods for the fuelling and provisioning of vessels used for navigation on the high seas and carrying passengers for reward or used for the purpose of commercial, industrial or fishing activities, or for rescue or assistance at sea, or for inshore fishing, with the exception, in the case of vessels used for inshore fishing, of ships' provisions; (b) the supply of goods for the fuelling and provisioning of fighting ships, falling within the combined nomenclature (CN) code 8906 10 00, leaving their territory and bound for ports or anchorages outside the Member State concerned; (c) the supply, modification, repair, maintenance, chartering and hiring of the vessels referred to in point (a), and the supply, hiring, repair and maintenance of equipment, including fishing equipment, incorporated or used therein; (d) the supply of services other than those referred to in point (c), to meet the direct needs of the vessels referred to in point (a) or of their cargoes; (e) the supply of goods for the fuelling and provisioning of aircraft used by airlines operating for reward chiefly on international routes; (f) the supply, modification, repair, maintenance, chartering and hiring of the aircraft referred to in point (e), and the supply, hiring, repair and maintenance of equipment incorporated or used therein; (g) the supply of services, other than those referred to in point (f), to meet the direct needs of the aircraft referred to in point (e) or of their cargoes.

Official addressed clauses: vat26, vat44, vat56, vat59a, vat60-61, vat70-71, vat148, vat168, vat173, vat178, vat184-186 — web_tool_text lines 2708–2734

Язык источника: en

Дата источника: 2025-04-14 — Проверено: 2026-10-18 — official_law — quote_in_current_snapshot

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Article 215 Discharge of a special procedure 1. In cases other than the transit procedure and without prejudice to Article 254, a special procedure shall be discharged when the goods placed under the procedure, or the processed products, are placed under a subsequent customs procedure, have been taken out of the customs territory of the Union, or have been destroyed with no waste remaining, or are abandoned to the State in accordance with Article 199. 2. The transit procedure shall be discharged by the customs authorities when they are in a position to establish, on the basis of a comparison of the data available to the customs office of departure and those available to the customs office of destination, that the procedure has ended correctly. 3. The customs authorities shall take all the measures necessary to regularise the situation of the goods in respect of which a procedure has not been discharged under the conditions prescribed. 4. The discharge of the procedure shall take place within a certain time-limit, unless otherwise provided.

Official addressed clauses: ucc250-251, ucc215 — web_tool_text lines 5256–5272

Язык источника: en

Дата источника: 2022-12-12 — Проверено: 2026-10-18 — official_law — quote_in_current_snapshot

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Article 250 Scope 1. Under the temporary admission procedure non-Union goods intended for re-export may be subject to specific use in the customs territory of the Union, with total or partial relief from import duty, and without being subject to any of the following: (a) other charges as provided for under other relevant provisions in force; (b) commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union. 2. The temporary admission procedure may only be used provided that the following conditions are met: (a) the goods are not intended to undergo any change, except normal depreciation due to the use made of them; (b) it is possible to ensure that the goods placed under the procedure can be identified, except where, in view of the nature of the goods or of the intended use, the absence of identification measures is not liable to give rise to any abuse of the procedure or, in the case referred to in Article 223, where compliance with the conditions laid down in respect of equivalent goods can be verified; (c) the holder of the procedure is established outside the customs territory of the Union, except where otherwise provided; (d) the requirements for total or partial duty relief laid down in the customs legislation are met. Article 251 Period during which goods may remain under the temporary admission procedure 1. The customs authorities shall determine the period within which goods placed under the temporary admission procedure must be re-exported or placed under a subsequent customs procedure. Such period shall be long enough for the objective of authorised use to be achieved. 2. Except where otherwise provided, the maximum period during which goods may remain under the temporary admission procedure for the same purpose and under the responsibility of the same authorisation holder shall be 24 months, even where the procedure was discharged by placing the goods under another special procedure and subsequently placing them under the temporary admission procedure again. 3. Where, in exceptional circumstances, the authorised use cannot be achieved within the period referred to in paragraphs 1 and 2, the customs authorities may grant an extension, of reasonable duration of that period, upon justified application by the holder of the authorisation. 4. The overall period during which goods may remain under the temporary admission procedure shall not exceed 10 years, except in the case of an unforeseeable event.

Official addressed clauses: ucc250-251, ucc215 — web_tool_text lines 5887–5934

Язык источника: en

Дата источника: 2022-12-12 — Проверено: 2026-10-18 — official_law — quote_in_current_snapshot

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Article 212 Conditions for granting total relief from import duty for means of transport (Article 250(2)(d) of the Code) 1. For the purposes of this Article the term 'means of transport' shall include normal spare parts, accessories and equipment accompanying the means of transport. ▼M3 2. Where means of transport are declared for temporary admission orally in accordance with Article 136(1) or by another act in accordance with Article 139(1), in conjunction with Article 141(1), the authorisation for temporary admission shall be granted to the person who has the physical control of the goods at the moment of the release of goods for the temporary admission procedure unless that person acts on behalf of another person. If so, the authorisation shall be granted to the latter person. ▼B 3. Total relief from import duty shall be granted for means of road, rail, air, sea and inland waterway transport where they fulfil the following conditions: (a) they are registered outside the customs territory of the Union in the name of a person established outside that territory or ,where the means of transport are not registered, they are owned by a person established outside the customs territory of the Union; (b) they are used by a person established outside the customs territory of the Union, without prejudice to Articles 214, 215 and 216. Where those means of transport are used privately by a third person established outside the customs territory of the Union, total relief from import duty shall be granted provided that that person is duly authorised in writing by the holder of the authorisation.

DA 2015/2446 1 July 2026: complete addressed Articles 212–218 — Article212; current1Jul2026; addressed UTF8 bytes0:1615

Язык источника: en

Дата источника: 2026-07-01 — Проверено: 2026-10-18 — regulator — quote_in_current_snapshot

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Article 213 Spare parts, accessories and equipment for non-Union means of transport (Article 250(2)(d) of the Code) Total relief from import duty shall be granted for spare parts, accessories and equipment for means of transport where they are temporarily imported to be re-exported separately or as part of means of transport.

DA 2015/2446 1 July 2026: complete addressed Articles 212–218 — Article213; current1Jul2026; addressed UTF8 bytes1615:1943

Язык источника: en

Дата источника: 2026-07-01 — Проверено: 2026-10-18 — regulator — quote_in_current_snapshot

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Article 214 Conditions for granting total relief from import duty to persons established in the customs territory of the Union (Article 250(2)(d) of the Code) Persons established in the customs territory of the Union shall benefit from total relief from import duty where any of the following conditions is fulfilled: (a) in the case of means of rail transport, they are put at the disposal of such persons under an agreement whereby each person may use the rolling stock of the other within the framework of that agreement; (b) in the case of means of road transport registered in the customs territory of the Union, a trailer is coupled to the means of transport; (c) the means of transport are used in connection with an emergency situation; (d) the means of transport are used by a professional hire firm for the purpose of re-export.

DA 2015/2446 1 July 2026: complete addressed Articles 212–218 — Article214; current1Jul2026; addressed UTF8 bytes1943:2782

Язык источника: en

Дата источника: 2026-07-01 — Проверено: 2026-10-18 — regulator — quote_in_current_snapshot

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Article 215 Use of means of transport by natural persons who have their habitual residence in the customs territory of the Union (Article 250(2)(d) of the Code) 1. Natural persons who have their habitual residence in the customs territory of the Union shall benefit from total relief from import duty in respect of means of transport which they use privately and occasionally, at the request of the registration holder, provided that the registration holder is in the customs territory of the Union at the time of use. 2. Natural persons who have their habitual residence in the customs territory of the Union shall benefit from total relief from import duty in respect of means of transport which they have hired under a written contract and use privately for one of the following purposes: (a) to return to their place of residence in the customs territory of the Union; (b) to leave the customs territory of the Union. ▼M3 2a. Natural persons who have their habitual residence in the customs territory of the Union shall benefit from total relief from import duty in respect of means of road transport which they have hired under a written contract concluded with a professional car hire service and which they use privately. ▼B 3. Natural persons who have their habitual residence in the customs territory of the Union shall benefit from total relief from import duties in respect of means of transport which they use commercially or privately provided that they are employed by the owner, hirer or lessee of the means of transport and that the employer is established outside that customs territory. Private use of the means of transport is allowed for journeys between the place of work and the place of residence of the employee or with the purpose of performing a professional task of the employee as stipulated in the contract of employment. At the request of the customs authorities, the person using the means of transport shall present a copy of the contract of employment. ▼M3 ————— ▼B

DA 2015/2446 1 July 2026: complete addressed Articles 212–218 — Article215; current1Jul2026; addressed UTF8 bytes2782:4799

Язык источника: en

Дата источника: 2026-07-01 — Проверено: 2026-10-18 — regulator — quote_in_current_snapshot

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Article 216 Relief from import duty in respect of means of transport in other cases (Article 250(2)(d) of the Code) 1. Total relief from import duty shall be granted where means of transport are to be registered under a temporary series in the customs territory of the Union, with a view to re-export in the name of one of the following persons: (a) a person established outside that territory; (b) a natural person who has his or her habitual residence inside that territory where that person is preparing to transfer normal residence to a place outside that territory. 2. Total relief from import duties may in exceptional cases be granted where means of transport are commercially used for a limited period by persons established in the customs territory of the Union.

DA 2015/2446 1 July 2026: complete addressed Articles 212–218 — Article216; current1Jul2026; addressed UTF8 bytes4799:5571

Язык источника: en

Дата источника: 2026-07-01 — Проверено: 2026-10-18 — regulator — quote_in_current_snapshot

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Article 217 Time-limits for discharge of the temporary admission procedure in the case of means of transport and containers (Article 215(4) of the Code) The discharge of the temporary admission procedure in the case of means of transport and containers shall take place within the following time-limits from the time the goods are placed under the procedure: (a) for means of rail transport: 12 months; (b) for commercially used means of transport other than rail transport: the time required for carrying out the transport operations; (c) for means of road transport privately used: (i) by students: the period they stay in the customs territory of the Union for the sole purpose of pursuing their studies; (ii) by persons fulfilling assignments of a specified duration: the period they stay in the customs territory of the Union for the sole purpose of fulfilling their assignment; (iii) in other cases, including saddle or draught animals and the vehicles drawn by them: 6 months; (d) for privately used means of air transport: 6 months; (e) for privately used means of sea and inland waterway transport: 18 months; (f) for containers, their equipment and accessories: 12 months.

DA 2015/2446 1 July 2026: complete addressed Articles 212–218 — Article217; current1Jul2026; addressed UTF8 bytes5571:6754

Язык источника: en

Дата источника: 2026-07-01 — Проверено: 2026-10-18 — regulator — quote_in_current_snapshot

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Article 218 Time-limits for re-export in the case of professional hire services (Articles 211(1) and 215(4) of the Code) 1. Where a means of transport has been temporarily imported into the Union with total relief from import duty in accordance with Article 212, and has been returned to a professional hire service established in the customs territory of the Union, the re-export discharging the temporary admission procedure shall be carried out within six months of the date of entry of the means of transport into the customs territory of the Union. Where the means of transport is rehired by the professional hire service to a person established outside that territory or to natural persons who have their habitual residence inside the customs territory of the Union, the re-export discharging the temporary admission procedure shall be carried out within six months of the date of entry of the means of transport into the customs territory of the Union and within three weeks of the conclusion of the contract on the rehiring. The date of entry into the customs territory of the Union shall be deemed to be the date of conclusion of the hiring contract under which the means of transport was used at the time of entry into that territory, unless the actual date of entry has been proven. 2. An authorisation for the temporary admission of a means of transport as referred to in paragraph 1 shall be granted on condition that the means of transport is not used for other purposes than re-export. 3. In the case referred to in Article 215(2), the means of transport shall, within three weeks of the conclusion of the hiring or rehiring contract, be returned to the hire service established in the customs territory of the Union where the means of transport is used by the natural person to return to his place of residence in the customs territory of the Union, or be re-exported where the means of transport is used by him to leave the customs territory of the Union. ▼M3 4. In the case referred to in Article 215(2a), the means of road transport shall be re-exported within 8 days of having been placed under the temporary admission procedure. ▼B Subsection 3 Goods other than means of transport, pallets and containers

DA 2015/2446 1 July 2026: complete addressed Articles 212–218 — Article218; current1Jul2026; addressed UTF8 bytes6754:8984

Язык источника: en

Дата источника: 2026-07-01 — Проверено: 2026-10-18 — regulator — quote_in_current_snapshot

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