Export of yachts: new procedure to prove exit from customs territory has been worked out
Circular no. 14/D, issued by Italian Customs Authorities (Agenzia delle Dogane) on 12th May 2016, has provided relevant clarifications concerning the proof allowing to show the actual exit from Italian waters of yachts sold to NON-EU owning companies and thus to be exported outside the Italian Customs territory.
We remind that the benefit to the exemption from VAT for pleasure yachts to be exported, in accordance with article 36, paragraph 4 of the Customs Law (TULD, Testo Unico della Legge Doganale), is subject to the proof of the exit of the yacht from Italian waters (those within twelve miles from the national coasts). Such proof, fundamental condition to close the export formalities, was until today verified with any documents and/or any evidence that were able to show that the yacht had reached a NON-EU Harbor. Until today, this caused lot of problems to Italian Shipyards, as they incurred very high risks and relevant costs deriving from the captain or from the owning company providing them with proof not sufficient to show that the yacht had actually reached a NON-EU Harbor.
The above mentioned Circular no. 14/D of May 12th, 2016 has clarified that the actual exit from Italian waters for pleasure yachts sold to NON-EU owners can be demonstrated, in addition to the actual arrival to a NON-EU Harbor, by a declaration undersigned by the owning company or by the captain of the Yacht stating that the vessel reached International waters, and therefore that it cruised outside 12 miles. Such declaration should be accompanied by a satellite report stating the position of the yacht in International waters, this is provided by A.I.S. (Automatic Identification System) on board. By the above mentioned circular, the Customs Authorities has therefore provided a very important simplification in the Customs procedure for the export of Yachts. The only one point that should now be clarified in the following weeks is the operative procedure to be agreed with the Harbuor Masters in order to ascertain the position of the Yachts in International waters, through the above mentioned A.I.S.