Boat Import under Temporary Admission

Temporary admission is the customs procedure that allows a non-Union boat or yacht to sail and stay in Italy and the European Union with total relief from import duties and VAT, provided that the vessel subsequently leaves the customs territory of the Union.

Agenzia Magnum helps you check the requirements, prepare the documents and meet the deadlines, working with the customs broker and the competent customs office.

The conditions

The procedure is governed by Article 250 of the Union Customs Code and, for means of transport, by Article 212 of Delegated Regulation (EU) 2015/2446. In short:

• the vessel must be registered outside the EU in the name of a person established outside the EU (or, if unregistered, belong to such a person)
• it must be used by a person established outside the EU
• for private use, the procedure must be discharged within 18 months (Article 217 of the Delegated Regulation)

How the procedure starts and ends

According to guidance from the Italian Customs Agency (Agenzia delle Dogane, circular no. 8/2025), for pleasure craft, entering the territorial waters of an EU Member State is in principle enough to place the vessel under the procedure. It is nonetheless advisable to make an oral declaration using Annex 71-01 (allegato 71-01), which records the date of arrival for the purpose of the time limit.

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 entries in the logbook. Routine maintenance and repairs are permitted, provided they do not alter the structure or considerably increase the vessel's performance or value. Specific rules apply to commercial use (for example charter), clarified by the Agency in circular no. 11/2026.

Contact us using the form at the bottom of the page with details of the vessel, the owner and the user: together we will check whether the procedure applies.

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