This page explains where you can find full details of the customs requirements for private people who sail a pleasure craft (for example a yacht) to and from the United Kingdom.
It applies to anyone who owns or is responsible for a pleasure craft that sails to or from locations outside the United Kingdom. The Channel Islands are treated as a place outside the United Kingdom and European Community for value added tax (VAT) purposes.
Full details of the requirements for sailing a pleasure craft to and from the United Kingdom are on the website of HM Revenue & Customs.
In due course, owners and operators of pleasure craft will also need to provide passenger and crew information in advance under our e-Borders requirements for carriers and ports. We do not expect this to be before 2010. We are liaising with the Royal Yachting Association to ensure the general boating community is represented in the e-Borders process.
The e-Borders programme aims to electronically collect and analyse information from carriers (including airlines, ferries and rail companies) about everyone who intends to travel to or from the United Kingdom before they travel. It will allow us to identify passengers who are a potential risk and alert the relevant authorities.