Sailing a pleasure craft that is departing from the UK
Check customs rules for private individuals who leave the UK in their pleasure craft and travel to other countries.
Users of pleasure craft who depart from the UK to another country must comply with the customs reporting requirements for private vessels. Users include owners, operators and people authorised to sail the pleasure craft.
A private vessel is one used for recreation. It can include a company owned vessel used for private recreational purposes.
If you carry any goods for industrial or commercial purposes, your boat becomes a commercial vessel and is no longer a pleasure craft. Different customs rules apply and you’ll need to get clearance to leave a UK port for commercial vessels.
There are different rules if you’re:
- arriving in the UK in a pleasure craft
- importing a pleasure craft into the UK temporarily
- sailing a pleasure craft within UK waters
Journeys you must report
Departing from Great Britain
You must tell HMRC if your pleasure craft is leaving Great Britain (England, Scotland and Wales) to go anywhere other than Northern Ireland.
Report departures leaving Great Britain for anywhere outside of the United Kingdom including the Channel Islands and EU countries.
Civil penalties can be issued for non-compliance with the customs reporting procedures.
Departing from Northern Ireland
You must tell HMRC if your pleasure craft is leaving Northern Ireland to go anywhere except Great Britain and EU countries, but including the Channel Islands.
Departing 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
- Northern Ireland and the Isle of Man
Submit a pleasure craft report before your journey
You must submit a pleasure craft report in advance of your travel 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 cancelled voyage, amend or cancel a pleasure craft report.
Report and certify ‘sailaway’ boats for export before departure
If you’re planning to buy a pleasure craft in the UK but intend to keep it permanently outside the UK, you may be eligible to purchase it VAT-free using the Sailaway Boat scheme.
If you’re exporting a boat outside the UK under the Sailaway Boat scheme, you must:
- tell Border Force about the export before departure
- get form VAT 436 certified at the last point of departure from the UK
Check if you’re eligible for the scheme and which processes you must use. You must follow the Sailaway Boat scheme guidance if you’re:
- a VAT registered person supplying a boat to an overseas person who will export the boat under its own power
- an overseas purchaser of such boats
To get a boat certified as zero-rated under the Sailaway Boat scheme, buyers and sellers must complete form VAT 436 and get the form certified at the last point of departure from the UK.
If reporting using the online service Tell Border Force and HMRC you are sailing to or from the UK in a pleasure craft this information can be reported on your voyage plan.
Duty free stores on board
You can load duty free stores as long as you are going on an entitled journey. Find out about entitled journeys for ships loading excise goods as stores in the UK.
While the goods are duty-free, if they’re used on a private voyage, they’ll still be liable for VAT.
You can report duty- free goods on your voyage plan if you use the online service.
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 15 December 2022 + show all updates
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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.