On 10 April 2025 the Italian Customs Agency has issued Circular No. 8/2025 to clarify procedures for non-EU yachts entering Italian waters, in light of recent legislative changes (Legislative Decree 141/2024).
Temporary admission
The previous guidelines provided in Circular No. 20/2022 have been confirmed, according to which “Temporary admission” regime allows non-EU private pleasure craft to enter EU waters without incurring VAT or import duties for up to 18 months, provided the vessel is re-exported before the deadline. Entry into EU territorial waters (within 12 nautical miles) is generally sufficient to activate the regime, but yacht captains are encouraged to submit a verbal customs declaration (Form 71-01 RD) at custom offices to document the arrival date, facilitating compliance with the permitted stay.
Commercial Yachts
Circular 20/2022 did not refer to the temporary admission of commercial yachts. Therefore, the Circular n. 8/2025 Circular 20/2022 has provided some clarification on this matter, as follows. Commercial yachts are not eligible for the standard 18-month temporary admission period. Their stay is limited based on actual commercial activity, as governed by Art. 217(b) EU Regulation 2446/2015. Maintenance operations are allowed only if strictly necessary and must be followed by an immediate return to commercial operations.
Maintenance and Repairs
Routine maintenance and repairs (preserving seaworthiness, minor refits) are permitted under temporary admission without triggering duties or VAT, and do not require a separate guarantee. However, structural modifications or performance enhancements require switching to the “inward processing” regime (with prior authorization and possible guarantees). For further information on the nature of maintenance work relevant to this purpose, please refer to our Newsletter https://www.pglegal.it/simplified-regulation-for-non-eu-pleasure-yachts-for-maintenance-and-refitting-work-in-italy/.
Onboard Equipment from Third Countries
Spare parts and onboard equipment from non-EU countries intended for yachts under temporary admission must first transit under the external transit procedure and be processed by the destination customs office.
The circular outlines a multi-stage customs procedure to ensure the smooth entry of these goods, so as to avoid the payment of duties and VAT upon importation and to track the operations. In summary, the steps to be followed are as follows:
External transit on entry: upon arrival in Italy, ship supplies from third countries must be placed under the external transit procedure (NCTS procedure) until they reach the location of the vessel. This means submitting a transit declaration to the customs office of entry so that the goods can travel under customs control from the port/airport of landing to the shipyard or other authorised place without immediate customs clearance. This step is mandatory in order to move the items within the EU without paying duties and VAT immediately.
Arrival at destination and closure of transit: once the equipment reaches the customs office of destination (e.g. the customs office responsible for the shipyard) or an authorised consignee (e.g. a customs warehouse or logistics hub authorised to receive transit goods), the external transit procedure must be completed.
If the goods arrive at an authorised consignee, the regulations require that the transit be closed (i.e. the goods be presented to the competent customs office) within 6 days of arrival.
If the vessel is under inward processing, the equipment must be declared under the same regime.