Post BREXIT yacht logistics between EU and UK.

Since the 1st January 2021 the United Kingdom is no longer part of the European Union and this not only affects the movement of people, but also the movement of goods.  We therefore would like to clarify the following points concerning the purchasing and transportation of goods/merchandise between the EU and the UK:

  • The UK is now referred to as a ¨third country¨ situated outside of the EU.
     
  • From now on, all goods traveling between the EU and the UK will be subject to Customs controls and payment of VAT, duties and possible inspections by customs authorities, meaning that all shipments required a commercial invoice detailing the contents, value and HS code (an international customs code).
  • For items being returned for repair, whether under warranty or not, in order to avoid paying taxes on the value of new goods we must request a temporary exportation procedure for the purpose of repair.


Instructions for goods with preferential UK/EU origin which are exempt from duties

Following the TCA (Trade & Cooperation Agreement) established on 24th December 2020 regarding rules for preferential origin, goods may be imported and exported to and from the European Union and remain exempt from the payment of duties if these goods originate in the UK or the EU.

In these cases the commercial invoice should be accompanied by a declaration including a detailed description of the goods as well as place, date, name and signature of the shipper.  If the preferential origin is not declared in the commercial invoice the merchandise may be held by Customs and it may be necessary to contact the recipient in order to obtain the proof of origin (a Certificate of Origin or commercial invoice for the goods, stamped by the Chamber of Commerce in the UK or in the EU respectively, may be required).  If the proof of origin is not provided, duties according to the standard rates will be applied.


Contact our Customs and Logistics Departments for guidance and assistance

Tel. (+34) 971 400 200

customs@evolutionagents.comlogistics@evolutionagents.com


Clara Morón – Head of Logistics Dept. at Evolution

Evolution extends services in Gibraltar

After a very challenging year we are very pleased to announce that Evolution Yacht Agents is now opening a new warehouse in Gibraltar, which is managed by our in-house Customs Department. 

With this new asset to our already existing services in the area we reinforce our position as leading yacht agency throughout Spanish territory thanks to our expertise and excellent operational know-how. 

The main objective of this added service will be to continue supporting our customers by offering fully comprehensive and professional services throughout the whole Iberian coast.

Its strategic location, on the threshold of the Atlantic Ocean and exit from the Mediterranean Sea, is without a doubt one of the reasons Gibraltar is a preferred yacht destination for both owners and crew, who often go there for clearance or after finishing their TPA process in Spain.


This new Logistics & Customs service could not arrive at a better time, as yachts will be counting on the assistance of a reliable agent to guide them through all changes incurred as BREXIT comes into force and the direct implications for yachting operational activities and logistics in Gibraltar.


Yachts heading to Gibraltar are able to benefit from its VAT free status, which translates into very competitive fueling operations, spares acquisitions, ship logistics, provisions and more.

Belén Martín, Founder and Executive Director at Evolution, states: “We are delighted to offer our existing client base and potential new clients supplementary support in Gibraltar. With so many of our clients passing through, we felt that it only made sense to extend our existing know-how to this area and find a way to offer our full range of yacht services from Concierge and Provisions to Customs and Logistics.” 

“Having our own warehouse there will allow us to strengthen the relationship with our customers and work even closer with them. Our team has a wealth of knowledge and experience that guarantees our customers peace of mind, especially as the entry into force of Brexit approaches” says Bea Alonso, Founder and Managing Director at Evolution Yacht Agents.

For further information and assistance in Gibraltar please contact  our Gibraltar Operations team.


EVOLUTION GIBRALTAR
World Trade Center
1st Floor – Unit 1.02, 6 Bayside Road
Gibraltar, GX11 1AA
Tel.  (+34) 650 220 099
gibraltar@evolutionagents.com 


Essential tips for having a TPA in Spain

TIPS  –  How to do your refit / works onboard VAT exempt?

If you are planning to undertake refit works, we can provide you, as authorized Customs Agents, an importation procedure for exemption that is called Inward Processing, in Spain “TPA”.

We can give you assistance in all the Ports no matter where you are berthed in Spain. Provide of all the assistance needed in order to proceed with VAT exemption and also all taxes affected to the repairs or to an improvement of the vessel, according to the law 2913/92 (CEE) inside EU, and in particular in Spain art. 24.1 of the VAT law.   

While you are under TPA, the boat is not using the temporary time frame allowed to non-EU vessels, so your 18 months period would be suspended as well.  We will be notifying your position to customs and you need to have in mind that you will need to notify customs if you want to change berth, do sea trials and as well declare the parts you want to move/dispose or sell.

Main and mandatory condition to close this TPA is that you must exit EU directly from your berth position after finalizing to a non-EU port for exportation of all the goods/repairs.


We know that the TPA procedure might be overwhelming and we understand the importance of having a reliable advisor who is able to guide you from the opening to the closure of the TPA for your vessel.

On this basis we are able to give you the answer to all the frequent concerns such as

  1. How much is this going to cost me?
  2. How long does it take to open a TPA?
  3. What kind of goods, works and services can be included in my vessel exemption?
  4. What are the advantages for the owner?
  5. What about if my plans change?

If you are interested or have any further questions, please do not hesitate to contact us to the following address: customs@evolutionagents.com