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) permits a non-EU yacht to enter EU customs territory for a maximum of 18 months in any one period, with an aggregate cap of up to 10 years cumulative. The yacht must be non-EU registered, non-EU owned, and used by non-EU established persons; commercial charter from EU ports under TA is prohibited. Sale of a yacht under TA inside the EU triggers VAT and duty. TA resets when the yacht leaves EU waters and obtains a third-country customs stamp.