New podcast episode: VAT, EU goods, customs checks: what yacht owners need to know about their yacht’s status – with Benyamin Tanis
Antonia von Lamezan
· 17.07.2026
In conversation with podcast host Timm Kruse, lawyer Benyamin Tanis begins by explaining why yachts are treated differently under customs law compared to most everyday goods. As a general rule, goods that have been manufactured within the EU or duly imported and cleared through customs may be traded freely within the single market. The situation is more complex when it comes to pleasure craft: they cross external borders under their own power, are sometimes at sea for years on end and change hands several times. Consequently, the documentation is often incomplete.
Although the law provides for a presumption in favour of the goods – much of what is located within the EU is initially deemed to be Union goods – in practice this principle is of only limited help to owners. In the event of an inspection, they must be able to explain and provide evidence as to why their boat is considered to have been properly taxed and is therefore regarded as Union goods.
The three-year rule, long voyages and refits: where things get tricky
Tanis explains why a one-off VAT certificate is helpful but does not offer permanent protection, and what happens to the yacht’s status when it leaves EU waters. Further questions follow: What does the much-cited ‘three-year rule’ actually mean? What are the consequences of a major refit outside the EU, for example in the Caribbean? How can long-distance sailors plan their voyage so that they do not run the risk of permanently losing their EU goods status?
Rather than abstract legal provisions, this episode focuses on real-life situations familiar to many sailors: sailing around the Mediterranean, extended breaks with stopovers in EU overseas territories, and circumnavigating the globe. Tanis explains where documentation becomes important, which supporting documents can help in cases of doubt, and why back-dated taxation isn’t quite so straightforward.
Where are the new features?
The European Commission has now officially addressed the question of how the EU goods status of recreational craft can be verified in the first place. A Guide acknowledges the problem: there is no standardised document, customs authorities take different approaches, and the second-hand boat market is sensitive to this.
In the podcast, Benyamin Tanis explains how this plays out in practice: what used to be a niche issue for blue-water sailors is now a standard question when buying a second-hand boat. Many buyers want to see a ‘VAT certificate’ before they sign on the dotted line. Through his law firm, Tanis deals in detail with which documents are acceptable as proof and how to piece together a coherent picture from scattered invoices, mooring receipts and maintenance records.
What happens to yachts without proof of registration?
Another part of the episode debunks some common myths about life in the harbour. Tanis explains how inspections in the yachting sector actually take place, what additional charges might be levied in extreme cases, and where the widespread image of a ‘ship chained up’ tends to fall into the category of exaggeration.
How property owners can stay on the safe side
What should you do if documents are missing? In the podcast, Tanis explains the options available to boat owners for checking their status, even if the original documents are missing. For more information, visit mwst-boot.org.
You can listen to YACHT’s sailing podcast with Benyamin Tanis here
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Antonia von Lamezan
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