Nautical maintenance and refitting: what is it? – Maritime/Shipping

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When we speak of “Nautical maintenance or refit” or “Refit on boats”, we mean the overhaul and/or refitting of boats, or an activity that includes the repair, fixing, restoration, renewal, repair and renovation of boats, ships and yachts.

It concerns both boat interiors and on-board systems and electronics.

To give a more concrete, albeit summary, idea, the purpose of the refit may be:

  • Replacement of old equipment;

  • Modification of yachts to participate in regattas;

  • Customization of the boat to meet the needs of the client;

  • Restoration and modernization.

Nautical maintenance and refit: the temporary admission regime

First of all, it is important to remember that in the context of nautical maintenance and refitting, the temporary admission regime is what allows a means of transport, registered in a third country, to enter the territory of the European Union duty-freeprovided that the deadlines set by law are respected.

To link the property to the regime of the Member State of the European Union, it is necessary to cross the border. In some cases, it is possible to opt for what is usually the most cited option, namely the filing of the verbal declaration of commitment to the regime, certifying the date of arrival of the boat for the purpose of calculating the time limit. discharge.

The maximum period of stay of non-EU vessels on EU territory is 18 months. Merely exceeding this limit is enough to bring such boats under the temporary admission regime.

This regime differs from “inward processing”, in which work and modifications to incoming goods are allowed, subject to customs authorization and the possible payment of duties.

Nautical maintenance and refit: customs novelty

The Customs and Monopolies Agency, with no. Circular 20/2022, within the framework of the project of simplification and reduction of the charges and guarantees required in the field of refitting, has published new procedures for nautical maintenance and refitting works carried out in Italian shipyards on boats non-Community pleasure boats.

In summary, the new features are:

  • Exemption from deposits and VAT for maintenance carried out under the temporary admission regime and reduction of customs guarantees up to 100%;

  • Procedural simplification for the execution of maintenance and refurbishment activities of non-Community pleasure craft;

  • The identification by the circular, in detailed form, of the maintenance work which can be carried out under the temporary admission regime, with reduced formalities and without provision of security, as well as those which must be carried out under the more complex inward processing regime or involving a structural modification of the good.

In view of the above, it should be recalled that Italian shipyards holding the AEO for customs simplifications could benefit from the exemption of the amount to be guaranteed up to a ceiling of 100%.

Nautical maintenance and refit: What can we do for you?

The International Law Firm Arnone & Sicomo has an internal maritime and navigation law department. We assist foreign clients in all phases of the temporary admission procedure and take care of the practices related to the import of vessels not flying the EU flag.

The content of this article is intended to provide a general guide on the subject. Specialist advice should be sought regarding your particular situation.

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