Temporary admission of pleasure boats and private aircraft

You can use the temporary admission procedure to temporarily import the following from outside the European Union (EU) without payment of Customs Duty and Value-Added Tax (VAT):

  • pleasure boats and aircraft for private use
  • spare parts, accessories and equipment to carry out minor repairs or maintenance on the boats or aircraft. You can import these with, or separate from, the boat or aircraft for which they are intended.

The boat or aircraft:

  • must be registered outside the EU in the name of a person established outside the EU
  • or
  • where not registered, must be owned by a person established outside the EU.

Rules for the temporary import of pleasure boats and private aircraft

The following rules apply to the temporary admission of pleasure boats and private aircraft:

Period allowed

You must re-export the pleasure boat or aircraft within the following time limit from the date of importation:

  • pleasure boats – 18 months
  • private aircraft – six months.

Restricted use

You cannot transfer, lend or hire out the boat or aircraft. In general, the boat or aircraft can only be used by:

  • you, your spouse or immediate family members who normally reside outside the EU
  • a person who resides inside the EU, if acting on your behalf, only while you are in the EU.

Procedure at importation and exportation of the boat or aircraft

Normally, there are no Revenue formalities at importation or at exportation. However, Revenue may request documentation which would help to establish the circumstances of the importation.

Further information

If you require further information, please contact the Authorisations and Reliefs Unit.