Sailing a pleasure craft that is arriving in the UK
Check customs rules for private individuals who travel to the UK from another country in a pleasure craft
Pleasure craft users who travel in their vessel into the UK from other countries must comply with the customs and immigration reporting procedure.
Users include owners, operators and those authorised to sail the pleasure craft.
When to report as a pleasure craft
A private vessel is one which is being used for recreation purposes when it arrives in the UK. It can include a company owned vessel used for private recreational purposes.
HMRC has made a decision that the following vessels will also be allowed to report as pleasure craft:
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pleasure craft that are being hired or chartered but are only being used for private recreational purposes
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vessels that are being used specifically for training purposes by any business, club or charity — they may be carrying paying passengers but the individuals onboard will be involved with sailing and operating the vessel
When you should report as a commercial vessel
You should report as a commercial vessel if both of the following apply to your pleasure craft:
- you’re using it to take fare paying passengers from one point to another
- the passengers do not play any role in the operation or sailing of the vessel
You should also report as a commercial vessel if you are carrying any goods for industrial or commercial purposes. Different customs rules apply to commercial vessels and you’ll need to report goods arriving at a UK port on a commercial vessel.
There are different rules if you’re:
Journeys you must report
Arriving in Great Britain
You must tell HMRC if your pleasure craft is arriving in Great Britain (England, Scotland and Wales) from anywhere outside Great Britain including the Channel Islands, but excluding Northern Ireland.
Civil penalties can be issued for non-compliance with the customs reporting procedures.
Arriving in Northern Ireland
You must tell HMRC if your pleasure craft is arriving in Northern Ireland from anywhere other than Great Britain including the Channel Islands, but excluding the Isle of Man.
You do not need to report passenger or crew details if arriving from Ireland into Northern Ireland.
Arriving from the Isle of Man into Great Britain or Northern Ireland
You do not need to report vessels travelling between Great Britain and the Isle of Man and Northern Ireland and the Isle of Man.
Fly the yellow ‘Q’ flag when you enter UK waters
For journeys that you must report, you must fly the yellow ‘Q’ flag as soon as you enter UK waters (the 12-mile limit).
Make sure the flag can easily be seen and do not take it down until you’ve finished reporting to customs authorities.
If you do not comply you will be liable to a penalty.
Submit a pleasure craft report
You must submit a pleasure craft report for your travel to or from the UK.
Submit a pleasure craft report to tell Border Force and HMRC about:
- your vessel
- your voyage
- individuals on board
- goods documentation
- changes to your voyage details
- abandoned voyages
Change or cancel a voyage
You must tell us, at the earliest opportunity, if your departure is delayed or abandoned, or if any details in your pleasure craft report change.
To tell authorities about a delayed or an abandoned voyage amend or cancel a pleasure craft report.
Immigration requirements
Anyone on board who is not a British or Irish citizen must obtain a Border Force officer’s permission to enter the UK from a place other than Ireland, the Isle of Man, or the Channel Islands.
If you’re the owner or person responsible for the pleasure craft, you must:
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make sure that anyone requiring immigration clearance obtains the necessary permission to enter (including yourselves if appropriate)
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have received notification of your permission to enter the UK before disembarking your vessel — this may be granted remotely (without physically seeing a Border Force officer)
If you already have existing permission to enter, remain or have the right of entry to the UK, you do not need to contact Border Force before disembarking the vessel.
If you do not receive clearance
If you do not receive clearance, you must contact the nearest Border Force office. Find contacts for your local Border Force office:
- by signing into the online service and using the phone contact for your region from the help page
- from marina or harbour offices or National Yachtline
Failure to obtain permission to enter the UK may result in you entering the UK illegally and being subject to enforcement action.
Notifiable illness
If there is a notifiable illness on board you must also contact National Yachtline and comply with any instructions you are given.
Find out about Notifiable diseases and causative organisms and how to report them.
Declare goods on the pleasure craft
As you’re arriving from outside the UK, you must declare:
- any animals or birds
- any prohibited and restricted goods including certain foodstuffs
- any surplus stores — read Loading of excise goods as aircraft, ship and train stores (Excise Notice 69a)
- any goods which, as a visitor, you intend to leave behind when you depart from the UK
- any tobacco goods, alcoholic drinks in excess of the allowances set out in Travelling to the UK
- any other goods you have acquired outside the UK, where the total value of these goods exceeds £270, subject to conditions described in Travelling to the UK
This includes any equipment which you may have bought and had fitted to the boat outside the UK.
If anyone on board fails to declare goods in any of these categories, that person may be liable to a fine and the goods may be seized.
Pets
Great Britain
You must use an approved route to bring your pet into Great Britain. You can only bring a pet into Great Britain on a private boat or plane if you’re travelling from Ireland or Northern Ireland. Read Bringing your pet dog, cat or ferret to Great Britain.
Northern Ireland
There is guidance if travelling to or from Northern Ireland with pets on the DAERA-NI website.
Personal goods that need to be declared when travelling from Great Britain to Northern Ireland
If you’re travelling from Great Britain to Northern Ireland, you’ll only need to declare goods that are over your allowance for Northern Ireland.
Declaring a pleasure craft that you’re importing
Taxes and duties you may need to pay to import a vessel into the UK
Owners of vessels less than 12 metres long may have to pay Customs Duty when imported from outside the UK. Check what duties you have to pay.
Owners of vessels designed or adapted for recreation or pleasure use may have to pay VAT by completing form C384 (Vessels) and sending the form by email to the Pleasure Craft Unit of Expertise :
Pleasure Craft Unit of Expertise
Email:
pleasurecraft.lcsouth@hmrc.gov.uk
Telephone:
03000 516 864
Opening times:
Monday to Friday: 8am to 4.30pm
Closed: weekends and bank holidays
If you’re permanently importing a vessel on transfer of your residence from outside the UK, you may qualify for transfer of residence relief. To claim you must:
- be moving your normal place of residence
- have been outside the UK for at least 12 months
- have used the items for at least 6 months before the date you move to the UK
If you need further information on imports and exports, contact HMRC.
Find out how to account for VAT on sales of boats between Northern Ireland and the EU in Account for VAT on a new means of transport (VAT Notice 728).
When a returning vessel can claim relief on import duty and import VAT (Returned Goods Relief)
You may claim returned goods relief on the vessel being reimported into the UK, if the vessel:
- was in free circulation in the UK when it was exported
- has undergone no more than running repairs outside the UK and has not been upgraded to increase its value
There is an additional requirement in order to use Returned Goods Relief to relieve import VAT. You will need evidence that the same person who re-imported the vessel had previously exported it.
Exclusions
If a vessel is exported and sold to a new owner while it is outside the UK, the new owner will be liable for import VAT on the vessel, if it returns to the UK. Other reliefs may be available depending on the reason for the import.
This guidance highlights the main conditions and exclusions for pleasure craft and should be read together with guidance for claiming returned goods relief on Pay less import duty and VAT when re-importing goods to the UK.
Promotional material for pleasure craft reporting
Border Force has produced a partner campaign pack to promote their online service for submitting a pleasure craft report. To access banners, posters and communication guidelines download pleasure craft reporting promotional material.
Updates to this page
Last updated 20 November 2023 + show all updates
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Updates allow additional vessels to report as pleasure boats depending on their use. Information on Immigration requirements, Returned Goods Relief and the online service for reporting of voyages has been added.
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A telephone number for the Pleasure Craft Unit of Expertise has been added.
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Details of how to submit a pleasure craft report using the sPCR electronic system have been added.
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First published.