Temporary Admission
An EU customs regime under which a non-EU registered yacht with non-EU established owner and users can cruise EU waters for up to 18 months at a stretch without paying VAT or duty.
Temporary Admission (TA) lets a yacht registered outside the EU, used by a person established outside the EU, stay in the EU customs territory for up to 18 months per period without paying import duty or VAT. There is no minimum time outside the EU before a new period starts, but total time under TA may not exceed 10 years (Article 251(4) Union Customs Code). Commercial charter from EU ports under TA is prohibited, and a sale inside the EU triggers VAT and duty. Italy’s customs agency accepts proof of reaching international waters, such as AIS data, log entries or foreign bunker receipts, to end a period; practice in other Member States may differ (European Commission Guidance Note for Pleasure Craft, 30 April 2026; ADM Circular 11/2026).