Question to the Department for Transport:

To ask the Secretary of State for Transport, what steps he is taking to protect the interests of UK recreational boaters who travel to the EU after the end of the transition period.

Recreational vessels bought in the UK after the end of transition or another non-EU country will be subject to VAT rules when entering the customs territory of the EU. To avoid payment of customs duties or VAT, owners would be able to use the EU’s temporary admission procedure. The rules for temporary admission are confirmed in the EU Commission guidance.

In addition, national rules will apply to recreational vessels in individual EU Member States. In most cases these will not be affected by the end of the Transition Period. We are aware that prospective changes to these rules in some EU Member States might affect UK recreational boaters. The Government is making representations to these Member States on behalf of recreational boaters affected by such national legislation. However, it is for recreational boaters to ensure they meet national rules that apply in the relevant Member State.