Bringing a boat from the UK to Ireland: VAT, duty, the sail-away myth and the paperwork at the ferry

Oct 22

14 min read

Since 1 January 2021 Great Britain has been outside the EU's customs and VAT area, so a boat you buy in England, Scotland or Wales and bring to Ireland is an import. You pay 23% Irish VAT on the price, plus the cost of getting it here, plus any duty. Duty is 0% if the boat is of UK origin and you can prove it, normally with the seller's statement on origin on the invoice; otherwise most sailboats and motorboats pay 1.7%, a used trailer 2.7% and an outboard 4.2% to 6.2%. The UK "sailaway" scheme only removes UK VAT, and it cannot be used for a boat on a trailer. At the ferry, a trailered boat needs a UK export declaration and GMR, an Irish ENS, an Irish import declaration and a PBN, and the trailer is declared too.

What you pay: VAT and duty

VAT. Revenue charges VAT "at the point of importation", at the same rate as for similar goods sold in Ireland [1]. For boats that is the standard rate, 23%, new or second-hand [2][3]. The starting point is the customs value: the price actually paid or payable, plus the cost of transport and insurance [4]. VAT is then charged on that value plus any duty, plus transport, handling and insurance between the EU entry point and Ireland, plus onward transport to the boat's final destination if it is known at import [1].

Outside temporary admission (see below), Revenue's Import VAT manual says import VAT "is chargeable on all vessels". Unless the VAT is paid, or the boat is re-exported, "it is to be detained" [3]. Keep proof of VAT paid on board [3].

Duty. The rate depends on the commodity code and where the boat was built. From TARIC, checked for 22 October 2026 [5]:

Item	Code	Third-country duty	UK origin, with proof
Sailboat up to 7.5 m	8903 21 00	1.7%	0%
Sailboat over 7.5 m up to 24 m, not seagoing	8903 22 90	1.7%	0%
Motorboat (not outboard-powered) up to 7.5 m	8903 31 00	1.7%	0%
Motorboat (not outboard-powered) over 7.5 m up to 24 m, not seagoing	8903 32 90	1.7%	0%
Sailboat, or motorboat not outboard-powered, over 7.5 m up to 24 m, designed as seagoing with a hull of at least 12 m	8903 22 10 / 8903 32 10	0%	0%
Inflatable or RIB built for a motor, up to 100 kg without the motor	8903 11 00	2.7%	0%
Other inflatables and RIBs (over 100 kg)	8903 19 00	1.7%	0%
Outboard-powered boat or other craft up to 7.5 m, over 100 kg	8903 93 90	1.7%	0%
Outboard engine up to 325 cm³	8407 21 10	6.2%	0%
Outboard engine over 325 cm³	8407 21 91 / 8407 21 99	4.2%	0%
Used trailer	8716 39 80	2.7%	0%

The seagoing codes apply only to vessels "designed as seagoing" with a hull of an overall length of at least 12 m, excluding projecting parts [32]. Whether a yacht meets that is a classification question, so get it confirmed before you rely on 0%. The UK-origin column applies only to goods that originate in the UK under the EU-UK Trade and Cooperation Agreement: for imports into Ireland, preference "can be made only where the goods are of UK origin" [6]. Bought in Britain is not built in Britain.

Sterling converts at Revenue's monthly customs exchange rate: 0.8595 to the euro for October 2026, so £1 is about €1.1635 [7]. The rate changes each month.

Worked example: a used UK-built keelboat on its trailer

A private buyer pays a UK dealer £22,000 for a keelboat and £2,000 for a UK-made trailer. Transport to Ireland costs £350. The invoice carries the dealer's statement on origin for both lines.

Step	Figure
Customs value: (£22,000 + £2,000 + £350) ÷ 0.8595	about €28,330
Duty: 0% on both lines	€0
VAT: 23% × €28,330	about €6,516

Without the statement, the boat pays 1.7% (about €441) and the trailer 2.7% (about €64), with transport split by value. VAT is then charged on the duty too, and the bill is roughly €7,140.

Need this done? Our customs team lodges the Irish import declaration, ENS and PBN for boats coming from Great Britain, checks the invoice for a valid statement on origin before duty is calculated, and can file the UK export and GMR through our UK filing route. See vehicle declarations, WhatsApp 086 846 1240 or email service@cldeclarations.com. We reply the same working day.

The sail-away myth

UK sellers often describe a boat as "VAT-free under sailaway". HMRC's VAT Notice 703/2 zero-rates UK VAT on a boat "exported under its own power to a destination outside the UK". The boat "must be removed within 6 months of the date of delivery", and the scheme cannot be used for "boats exported on a trailer" [10]. The notice deals only with UK VAT. Among its examples of evidence that the boat left is "Custom declaration paperwork in the destination country" [10]. Sailaway takes UK VAT off the price; Irish VAT at 23% is still due.

If you do sail the boat over, it still has to be reported and entered on arrival, and the import VAT paid before it is released [3].

A trailered boat comes under VAT Notice 703 instead. The seller may zero-rate the sale to an overseas customer only if the boat is exported within 3 months, the evidence of export is obtained within 3 months and the notice's other conditions are met; otherwise the seller "must account for VAT at the appropriate UK rate" [11]. One condition matters to private buyers: goods sold to an overseas visitor for personal use, who exports them in accompanied baggage, must not be zero-rated [11]. Agree with the seller at the time of sale how the boat will be exported and what evidence they need. HMRC's official evidence is the export declaration and its departure confirmation [11].

Duty and origin: what the invoice must say

To claim 0%, the invoice (or another document that identifies the boat) must carry the exporter's statement on origin. It begins: "The exporter of the products covered by this document". For a UK exporter, the reference number in it is the EORI, and the statement is valid for 12 months for imports into the EU [12]. Where the seller is a private person, the fallback is "importer's knowledge": documents or records from the exporter or the builder showing UK origin [6]. Without either, you pay the third-country rate. Two traps recur:

EU-built, sold from GB. A boat built in France, Germany or Poland and sold by a GB broker is not UK-origin, so it pays the third-country rate. Returned goods relief would need the boat back within three years of its export from the EU, in the same state, with proof of that export [8].
The outboard. The tariff gives outboard engines their own codes, separate from the boat [5]. A UK-built hull with an engine made elsewhere is two origins on one invoice: the hull at 0% with proof, the engine at 4.2% or 6.2%. A RIB with a UK-built hull, an imported engine and a trailer is three declaration lines.

The ferry: who files what, and in what order

Book the car and trailer as freight if you can. "A Pre-Boarding notification (PBN) is required for all vehicles booked in as freight on a RoRo ferry", and "Without a valid PBN at 'Good to proceed to Check-In' status, the vehicle will not be allowed to board the ferry" [13]. Revenue lists "vehicles imported for private use or re-sale" as needing a PBN and a customs declaration [14]. The passenger channel has no PBN, but goods over your allowances must still be declared, and leaving the customs control area without clearance "is a serious offence" [14]. Our GB to Ireland freight customs page covers the same steps for other loads.

Order	Side	Filing	Who
1	UK	Full export declaration. The simplified merchandise-in-baggage route only covers commercial goods worth less than £2,500 and weighing less than 1,000 kg [15], and the seller needs the export declaration as evidence for zero-rating [11]	The seller or its UK agent, or us through our UK filing route
2	Ireland	ENS in ICS2, which has been fully operational for all modes since 1 January 2026 [16]. It must reach Irish customs before the goods leave GB [17]	The carrier, meaning the operator of the vehicle for accompanied road freight; a representative such as us can lodge it with the carrier's consent [18]
3	Ireland	Import declaration in AIS, pre-lodged before the boat leaves for the ferry terminal [13]	Us, as your customs broker
4	Ireland	PBN holding the MRNs of every declaration, the ENS included [13][18]. "Vehicles will not be allowed to board ferries in GB without a valid PBN" [17]	Us, for the driver
5	UK	GMR in GVMS with the export DUCR and, for an accompanied movement, the towing vehicle's registration [19]. GB ports on the Irish routes, including Holyhead, Pembroke, Fishguard, Liverpool and Heysham, use GVMS [20]	The seller's agent, the driver, or us

Put the driver's mobile number and email on the PBN: that is how Revenue sends the customs channel information [13]. Revenue's import system moved to AIS V2 on 15 September 2026, and from 16 December 2026 AIS V1 can no longer be used for import declarations [21]. Your declarant handles that switch, but it is why older guides quote different data-element numbers.

Private buyer or dealer: who pays, and when

A private buyer pays the VAT and any duty before the boat is released and cannot reclaim it [3]. The money has to be there first: "Credit must be available on the TAN account before an import declaration is submitted", and card payments through ROS or myAccount give instant access to the payment on the TAN [22].

A dealer registered for VAT and for Customs and Excise can use postponed accounting. It covers imports from Great Britain and "is not compulsory" [9]. The VAT goes on the dealer's VAT3 return instead of being paid at the port [9]. Postponed accounting is for registered traders, so where the end customer is the importer, the customer pays at import. Dealers bringing in boats regularly can see our import customs clearance service.

Boats bought in another EU country

A second-hand boat bought in France or Spain is not an import if it is Union goods in free circulation. But Revenue warns that "vessels arriving here from another Member State, which were not in free-circulation in that Member State, may be liable to Import VAT here" [3]. A UK boat in a Spanish marina that was never imported into the EU is still non-Union goods. Revenue's manual tells buyers of second-hand vessels to make sure evidence of VAT payment is handed over with the boat, such as an invoice showing the VAT or a certified copy of the import declaration [3].

A new boat is different. A vessel counts as a new means of transport if it is "Over 7.5 metres in length" and "3 months old or less, or sailed for 100 hours or less". A private buyer pays Irish VAT on it to the local Customs office "not later than three days after the date of arrival in the State" [23].

Sending a boat to a UK yard for repair

Out for repair and back is an export, then an import. Unless you plan it, you pay on the way home: "Items sent out of the EU for repair are not covered by this relief", says Revenue's returned goods page for personal items [24].

The right route is outward processing. An occasional user can apply on the export declaration itself, lodging Form PO2, which "must be stamped by Revenue at the point of export" [25][26]. This simplified authorisation can be used three times in a 12-month period, and the standard time limit to bring the goods back is six months [25].

Under the EU-UK Trade and Cooperation Agreement, Revenue's guide says "goods going to the UK for repair can be re-imported into Ireland with no duty or VAT payable", if the work is a repair as the agreement defines it: remedying defects or damage, restoration and maintenance, not an upgrade. The outward processing procedure must be used to get this exemption [25]. The guide's codes are export procedure 22 marked "Simplified Outward Processing - Goods for repair under EU/UK TCA"; on re-import, procedure 6122, document code 1Q27 with the export declaration number, and additional code F05, which "exempts customs duty & VAT" [25].

The UK yard or its agent handles the UK import. HMRC lets a business authorise inward processing on the declaration itself up to 10 times in a rolling year [27].

Moving to Ireland with your boat, or just visiting

If you have lived outside the EU for at least 12 months, transfer of residence relief can bring your boat in free of duty and VAT; the EU regulation names "pleasure craft" expressly [28]. You must have owned and used it for at least six months before the move, and import it within six months before or 12 months after you move here. If you hire out, lend, sell or otherwise dispose of it within 12 months, the import charges become payable [29]. Email form C&E 1076 to Revenue two weeks before the goods arrive; for goods coming by ferry from Great Britain in the freight channel, ask Revenue for a PBN ID at the same time [30]. See our transfer of residence service.

A visiting boat registered outside the EU in the name of a person established outside the EU can stay under temporary admission for up to 18 months. Normally there are "no Revenue formalities", but "You cannot transfer, lend or hire out the boat" [31].

From our own files

The repair round trip. A customer's keelboat went to a UK yard on its trailer and came home a few months later. Outbound, that meant an Irish export, a UK import for the yard, a GMR and a PBN. Inbound, it meant a UK export, an Irish ENS, a PBN and an Irish import. That is a lot of paperwork for one small boat and a trailer. The lesson is timing: the outward processing codes and Form PO2 belong on the export declaration before the boat leaves, so the TCA repair route can bring it home with no duty and no VAT.

The balance-due invoice, and the bank-holiday lift. A dealer's invoice showed only the balance after the deposit. The customs value is the price actually paid or payable [4], and Revenue lists "incorrect valuation" among the causes of underpaid import VAT [3], so the sailing waited for a clean invoice. And one autumn a marina lifted a boat onto its trailer on a bank-holiday weekend before the buyer's VAT was on the account. Nothing could be lodged until it was. Plan the lift around the money.

What to send us

The invoice or contract showing the full price and each item (boat, trailer, outboard, extras) with its country of manufacture, plus the statement on origin for UK-built items.
Proof of payment and transport cost: the ferry booking or the haulage invoice.
The boat: hull identification number, length, year and engine.
The sailing: route, date and vessel, and the towing vehicle's and trailer's registrations.
The importer: company name, EORI and VAT number for a dealer; name, address and PPSN for a private buyer.
For a repair trip, the yard's quotation and Form PO2 before the boat leaves. For an EU-bought boat, the VAT-paid evidence.

FAQ

How much VAT do I pay on a used boat from the UK? 23% of the customs value (the price plus the cost of getting it here) plus any duty, converted at Revenue's monthly customs exchange rate. A private buyer pays before release and cannot reclaim it; a dealer registered for VAT and Customs and Excise can use postponed accounting on its VAT3 return.

Is a sail-away boat VAT-free in Ireland? No. Sailaway only removes UK VAT. The boat must leave the UK under its own power within six months of delivery, and the scheme cannot be used for boats exported on a trailer. Irish import VAT at 23% is still due when the boat arrives.

Is a UK-built boat duty-free? Yes, 0% under the EU-UK Trade and Cooperation Agreement if it is of UK origin and you can prove it, normally with the exporter's statement on origin, quoting its EORI, on the invoice. An EU-built boat sold from Britain pays the third-country rate, usually 1.7%.

What paperwork does a trailered boat need on the Holyhead to Dublin ferry? A UK export declaration and a GMR; an Irish ENS, an Irish import declaration lodged before you leave for the port, and a PBN holding every MRN. A vehicle booked as freight without a PBN at "Good to proceed to Check-In" will not be allowed to board.

Do I declare the trailer and outboard separately? Yes. Each has its own commodity code, origin and value: a used trailer is 2.7% and an outboard 4.2% to 6.2%, or 0% if it is of UK origin and you can prove it. The towing vehicle's registration goes on the GMR.

Get it cleared

Send us the invoice and the sailing details. We will work out the VAT and duty, lodge the Irish import declaration, ENS and PBN, and file or coordinate the UK export and GMR. WhatsApp 086 846 1240 or email service@cldeclarations.com; we reply the same working day.

Related guides

Sources

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