The EU Commission published a new Guidance Note for Pleasure Craft, providing clarification on the treatment of recreational craft under EU customs and VAT rules. EBI welcomes the publication together with the European Boating Association (EBA), following continued engagement with the Commission on the need for clearer and more practical interpretation of the rules.

The guidance addresses a number of long-standing questions affecting boat owners and businesses, particularly in relation to cross-border cruising, second-hand boat sales and vessels returning to the EU after time spent abroad. It confirms that pleasure craft used within the EU are generally presumed to have the customs status of Union goods and that there is no general requirement to prove Union status every time a boat returns to its berth.

The document also clarifies that the nationality or residence of the owner, as well as the country of registration or flag of the boat, do not in themselves determine whether a boat has Union status. This is an important point for the boating market in Europe, where ownership, registration and berthing arrangements often involve several countries. The guidance also provides explanations on proof of Union status and other customs and VAT-related questions.

For the recreational boating sector, the publication is a positive step towards greater certainty for boat owners, dealers, marinas and the wider industry. Clearer and more consistent interpretation of customs and VAT rules is important for improving the operational environment, especially in the second-hand boat market, which remains closely linked to confidence in the new boat market.

At the same time, the guidance is not legally binding and practical implementation may still vary between Member States. EBI and EBA therefore call on national customs and tax authorities to apply the guidance consistently and proportionately, and to work with the sector to ensure that recreational boaters and businesses can comply with the rules in practice.

Some outstanding issues remain, including questions linked to long-distance cruising outside the EU. EBI will continue engaging with the European Commission, national authorities and industry partners to support harmonised implementation and address remaining practical concerns for the sector.

The guidance is available on the website of the EU Commission. Members with questions on customs or VAT treatment of recreational craft are invited to contact the EBI Secretariat.