Importation
The customs procedure under which a yacht enters EU customs territory and Union customs status is granted, typically with VAT and any duty paid at the point of entry.
Importation is the customs act by which a non-EU yacht obtains Union goods status. It involves payment of VAT on the customs value of the yacht, plus any applicable duty. Once imported, the yacht can move freely within the EU customs territory without further customs formalities, subject to retention of VAT-paid status. A non-EU person importing a yacht normally acts through an indirect customs representative established in the EU (European Commission Guidance Note for Pleasure Craft, 30 April 2026).