Annex 71 Renewal Procedures

For a non-EU yacht under temporary admission for private use, the procedure must be discharged within 18 months of being placed under it (Article 217 of Delegated Regulation (EU) 2015/2446). Annex 71 renewal (rinnovo dell'allegato 71) refers to the procedures to follow when this period runs out.

Agenzia Magnum helps you keep track of deadlines, gather the necessary evidence and prepare the new documents, working with the customs broker and the customs office.

The possible solutions

• Leaving the EU and re-entering the procedure: according to guidance from the Italian Customs Agency (Agenzia delle Dogane), the procedure is discharged when the vessel leaves EU territorial waters, which should be documented, for example, with AIS tracking, arrival at a non-EU port and the logbook. On its return the vessel is placed under the procedure again: it is advisable to record the new arrival date with a new Annex 71-01.
• Extension: in exceptional circumstances, and on a justified request, the Union Customs Code (Article 251) allows the customs authorities to grant a reasonable extension.
• Change of procedure: if works beyond routine maintenance are planned, inward processing may be considered; if the vessel is to remain permanently in the EU, permanent import with payment of duties and VAT.

Why not wait until the deadline

Exceeding the time limit without discharging the procedure can lead to significant tax liabilities and penalties. Changes in the ownership or use of the vessel can also mean it no longer meets the requirements of the procedure. That is why it is important to plan ahead, assessing each case in the light of the Italian Customs Agency's circulars (no. 20/2022, no. 8/2025 and no. 11/2026).

Contact us using the form at the bottom of the page with the date the vessel arrived in the EU and your cruising plans: we will recommend the most suitable solution.

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