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European Boating Association

EBA

The European Boating Association (EBA), is a civil, not for profit association of recreational boat users' organisations, founded in 1982.

Lobbying Activity

Response to Revision of the Union Customs Code

12 Sept 2022

When crossing the external frontier of the customs territory of the Union, recreational boats must comply with the requirements of the Union Customs Code (UCC). However recreational boats may cross the external frontier of the customs territory of the Union numerous times over the 50 or more year period that they may be in use for. This results in a lack of documentary evidence to verify that the boat has the customs status of Union goods if customs authorities deem it necessary and carry out controls. The need for documentary evidence of Union status has become greater since Brexit and EU citizens are struggling to produce the necessary documentation, often because the sole act of crossing the border was the customs declaration and there is no supporting documentary evidence. The application of the UCC and demonstrating the Union status of a recreational boat needs to be reviewed as uncertainty is causing difficulties when second-hand boats change ownership. If VAT is accounted for at the time of purchase and a recreational boat is used solely in the EU and VAT territory, it has Union status – meaning that all taxes and duties due have been paid. To evidence their boat has Union status, recreational boat owners should request a T2L certificate from the customs authorities of their country of berthing (where the boat is usually kept most of the time). However, customs authorities in Member States do not provide this to boaters and even where this is the case, the controls by the customs authorities are at their discretion and may be different from one EU country to another EU country. This is the understanding coming from consultation with the European Commission and Member States’ authorities in the EU VAT Forum. A harmonised solution to the issues above is urgently needed to tackle the practical issues for boaters and ensure compliance with the UCC. At a secondary level, this is crucial for a prospering second-hand market that is important for consumers, as well as industry as it creates the conditions for the new boat market to thrive. Reducing barriers for the sale and use of second-hand boats also promotes longer use of recreational boats, thereby leading to a circular approach and reducing waste through longer periods of use.
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Meeting with Filip Alexandru Negreanu Arboreanu (Cabinet of Commissioner Adina Vălean) and FuelsEurope and

23 Mar 2021 · Renewable fuels to climate neutrality and economic growth