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Posted Fri, 31 Mar 2023 09:52:55 GMT by Gareth Martel
Hi, I am planning to buy an item from the EU (boat parts), to be delivered to Northern Ireland. Can you confirm that as the item is coming to Northern Ireland and only for use in Northern Ireland there will be no VAT or duty to pay? Many thanks
Posted Thu, 06 Apr 2023 12:03:13 GMT by HMRC Admin 10
If you are buying the goods as a VAT registered company then there will be no VAT charged by the supplier and will be accountable on your VAT return as acquisition tax.
If you are not VAT registered then the supplier will have to charge you VAT,this could be EU VAT or UK VAT depending on where they are VAT registered.
Please see the guidance below:
Northern Ireland acquisition of goods from an EU member state
Supplies to customers (including private individuals) who are not registered for VAT
Posted Sun, 28 May 2023 09:06:41 GMT by Lorraine Simmons
Hi, I am hoping to buy a second hand yacht (Hallberg Rassy 1998) from an EU country (Holland). The yacht already has EU VAT paid status. The yacht is for my personal use, I am not registered for VAT, and I would plan to keep it in a marina in Northern Ireland. As I would plan to sail the boat in UK waters I wish to register the yacht in the UK ships register. Can you confirm there will be no VAT or import duty to pay? Many thanks
Posted Thu, 01 Jun 2023 12:26:00 GMT by HMRC Admin 19

You can see guidance here:

Custom rules for sailing your pleasure craft to, from and within UK waters

You can also contact our Pleasure Craft Unit of Expertise team on 03000 516 864.

Thank you.

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