As you may know, some non-EU flag yachts can benefit from the temporary admission relief (TAR) in the EU waters up to 18 months in a row if they are owned by a non-EU company and used by an ultimate beneficial owner resident outside the European Union.

It is possible (albeit optional) to officialize the TAR status through a verbal declaration document (71-01). This document can be very useful as it states the starting point of the 18 month time-delay. Additionally, some EU countries have a very narrow interpretation of the Union customs code and still believe that the TAR must mandatorily be sanctioned by a verbal declaration document.

In France, we would advise to carry out this procedure preferably in Monaco, Cannes, Marseille or Port Vendres.

We remain at disposal for any further information.

Best regards,
YMCA
+33 (0) 492 004 390

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