Whether or not the crew of a yacht needs to notify HM Revenue and Customs (HMRC) of its arrival depends on its last port of call. If arriving directly from an EU member state, the crew of a yacht need only contact HMRC if they have goods to declare. When arriving direct from a country outside the EU (the Channel Islands are regarded as outside the EU for this purpose), the crew must notify HMRC if any of the following criteria apply:
VAT has not been paid on the vessel;
there are goods in excess of the travellers’ allowance detailed in Notice 1 A Customs guide for travellers entering the UK;
they have on board goods which are to be treated as duty free stores;
they have any prohibited or restricted goods;
there is any notifiable illness on board;
there are any people on board who need immigration clearance; or
any repairs or modifications, other than running repairs, have been carried out since the vessel last left the EU.
In the year to 15 March 2007 we were advised of 166 inbound yacht movements. HMRC has no further figures relating to such movements.