Tanis von der Mosel – European Yachting Lawyers

Frequently asked questions

Find answers to the most important questions about Union goods status, status documents and the process on mwst-boot.org.

What is the Union goods status?

The Union goods status confirms that, under customs law, a pleasure craft is in free circulation within the European Union. In simplified terms this means that, in principle, no further import duties are payable on the boat. Many boat owners know this topic as "VAT proof" or "VAT-paid status". Under customs law, however, what actually matters is the Union goods status, which often has to be evidenced using various documents and the individual history of the boat. As there is so far no EU-wide standard proof for this, documenting the Union goods status frequently requires an individual legal review.

What is a status document?

A status document is a lawyer-prepared documentation of the Union goods status of your pleasure craft. It summarises the available documents, the ownership and usage history as well as the circumstances relevant under customs law, and assesses whether the Union goods status can be evidenced on the basis of the available proof. The status document serves as reliable documentation vis-à-vis buyers, banks, insurers and – depending on the individual case – also customs authorities. Every status document is prepared individually for your pleasure craft and is not an automatically generated standard certificate. Before it is prepared, all submitted documents undergo a legal review by our lawyers.

When do I need proof of Union goods status?

Proof of the Union goods status becomes important whenever you have to demonstrate that your pleasure craft is in free circulation within the European Union under customs law. Without reliable proof, doubts about the customs status of the boat may arise. Typical situations are: when selling your pleasure craft, during a customs inspection, after a stay outside the customs territory of the EU, in the event of a flag change, in the context of financing or insurance, or when buyers, authorities or other parties request proof. As there is so far no EU-wide standardised proof of the Union goods status of pleasure craft (apart from the T2L transport document), it is advisable to have the evidence situation reviewed and documented at an early stage. The proof is relevant for sale, purchase, financing, insurance, flag change, customs inspections as well as Brexit constellations and import/export questions.

What is the difference between VAT-paid and Union goods status?

"VAT-paid" is not a legally defined term under customs law but a designation commonly used in the international yacht market. It usually means that VAT has been paid on a pleasure craft. The Union goods status, by contrast, is a customs-law term. It describes whether a pleasure craft is in free circulation within the European Union and therefore qualifies in principle as Union goods. Payment of VAT can be an important indication of the Union goods status, but the two terms are not identical. Whether a pleasure craft has Union goods status always depends on the circumstances of the individual case and the available evidence. In the yacht market the terms "VAT-paid" and "Union goods status" are often treated as equivalent. Legally, however, this equation is not accurate in every case.

Which documents do I have to submit?

You do not need to have all of the documents. For the review, all documents available to you regarding your pleasure craft are sufficient to begin with. Our automated pre-check and the subsequent legal review assess whether this evidence is sufficient for preparing a status document or whether further documents are required. Typical documents are, for example: - purchase contract or invoice - earlier purchase contracts - proof of payment of VAT or import duties - T2L or other customs documents - builder's certificate or shipyard documents - CE declaration of conformity - flag certificates or register extracts - insurance documents - other documents on the history of the pleasure craft Even if you only have individual documents, a review is worthwhile. In many cases the Union goods status can already be assessed on the basis of the existing documents or evidenced by supplementary proof.

What is the HIN/CIN and where can I find it?

The HIN (Hull Identification Number) or CIN (Craft Identification Number) is the unique identification number of your pleasure craft – comparable to the chassis number of a car. It serves to identify the boat unambiguously and is required for preparing the status document. Where can I find the HIN/CIN? The HIN/CIN is usually located: - at the stern (transom) on the starboard side of the boat, - permanently engraved or embossed into the hull, - often additionally on the CE type plate in the cockpit or the interior, - and frequently in the boat papers, the purchase contract or the shipyard documents. The HIN/CIN consists of 14 characters, e.g. DE-ABC12345A323, and is regularly present on boats placed on the market in the EU since 1998. Can't find the HIN/CIN? No problem. Simply upload the documents available to you. In many cases the HIN/CIN can also be determined from the submitted documents. Our AI also often recognises the number automatically on photos of your transom or type plate.

How long does processing take?

Standard cases approx. 7–10 business days. Queries extend the deadline accordingly.

What does a status document cost?

The base fee for a status document is EUR 490. Ordered together with the T2L customs document the package costs EUR 710; ordered later, the T2L customs document costs EUR 320. Additional certified copies are charged separately.

What is the representation guarantee?

By instructing us and receiving a positive legal opinion on the Union goods status of your pleasure craft, you also receive our representation guarantee. This means: should a customs authority doubt or challenge the Union goods status established in our opinion on the basis of the same facts we examined, we will handle your out-of-court legal representation vis-à-vis the competent customs authority without charging any additional lawyer fees. The representation guarantee applies exclusively to the facts reviewed and taken as a basis by us when the opinion was prepared. In particular, it requires that all facts and documents relevant to the assessment were submitted completely and truthfully and that the decisive factual or legal circumstances have not changed since the opinion was prepared. The representation guarantee lapses in particular if - new facts or documents subsequently become known that were not disclosed when the opinion was prepared, - the facts change after the opinion was prepared, - the Union goods status ceases to exist or is impaired due to circumstances arising later, or - the objection of the customs authority is based on circumstances that were not the subject of our opinion. The representation guarantee covers out-of-court legal representation vis-à-vis the competent customs authority in connection with defending the legal position taken in the opinion. It constitutes neither a guarantee of the continued existence of the Union goods status nor a guarantee of success for the outcome of any administrative or judicial proceedings. With this representation guarantee we express that we stand behind the legal assessment we have given after careful review and that we will also defend it vis-à-vis the customs authorities in the event of a dispute.

What happens during a customs check?

During a customs inspection the customs authority may check whether your pleasure craft is in free circulation within the European Union under customs law. If there are doubts about the Union goods status, it may request you to submit corresponding evidence. The more complete and comprehensible your documents are, the easier it usually is to evidence the Union goods status. If reliable proof is missing, the customs authority may examine the matter more closely and, if necessary, request further documents. A lawyer-reviewed status document helps to document the available evidence in a structured way and to present the underlying facts comprehensibly.

Can I track the status of my application?

Yes. After submission you receive a case number and a secret status code with which you can check the processing status at /status.

How does the free pre-check work?

After completing the application form and uploading your documents, an AI-supported pre-check is carried out first. Your details and documents are analysed for completeness, plausibility and their general suitability for evidencing the Union goods status. The pre-check shows you whether your documents are likely to be sufficient to prepare a status document or whether further evidence might be required. Only once you decide to have a status document prepared do our specialised lawyers review the result of the pre-check, assess your individual case and prepare the lawyer-issued status document. Only with this final legal review do we assume legal responsibility for the assessment it contains.

Is the status document an official document?

No. It is a document prepared by lawyers and not an official certificate issued by an authority.

What is a T2L?

A T2L is a customs status document that is generally issued in connection with a specific movement of goods. It serves as a transport document to prove the Union status of goods – including, where applicable, pleasure craft – during transport. A T2L is therefore not a general proof of Union status and cannot be requested for any pleasure craft at any time. Its issuance is subject to the statutory requirements of customs law and is typically tied to a specific transport operation. Only in certain exceptional cases can registered economic operators arrange for such a status document under the applicable conditions. We are currently in professional dialogue with the German customs administration to clarify the conditions under which T2L proofs may in future also be applied for on behalf of pleasure craft owners as part of our legal services. As soon as a legally sound procedure has been established, we will offer this service to our clients.

Does an earlier VAT issue automatically remain attached to the boat or pass to its new owner?

No, not as a general rule. In a private sale between private individuals, VAT that may not have been paid in the past or can no longer be evidenced does not automatically remain a permanent burden on the boat. The buyer does not automatically assume another person’s earlier VAT liability merely by acquiring ownership. Exceptions and special cases are possible and should be reviewed individually. Independently of this, the decisive issue for purchases, sales and customs inspections is usually the boat’s Union goods status under customs law.

Does an old invoice showing VAT prove the boat’s current Union goods status?

Not automatically. An old invoice showing VAT can be an important indication. However, whether your boat currently has Union goods status and whether that status can be reliably evidenced is a separate question under customs law. The available documents and the boat’s individual history must be considered together.

Is a review worthwhile even without a VAT invoice?

Yes. A review may still be worthwhile even if a VAT invoice is no longer available. We assess the remaining documents and your boat’s history to determine what reliable conclusions can be drawn about its Union goods status. You can therefore begin by submitting all documents still available to you.

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As of October 1, 2026

For Swiss Yacht Owners

These FAQs explain the Union goods status, permanent importation, and temporary admission of private yachts in the EU. Swiss residence or flag alone do not determine customs status. The boat's history, the applicable customs procedure, and its specific use are decisive. The basis is the European Commission's Guidance Note for Pleasure Craft of April 30, 2026. These notes concern the EU side of cross-border use; Swiss import regulations must be observed separately.

Residence Flag and Tax Status
I live in Switzerland. Can my boat still have Union goods status?

Yes. Even a person resident in Switzerland can own a boat with Union goods status and, in principle, keep it permanently in the EU. Swiss residence alone does not determine customs status. As long as the boat remains in the EU customs territory and its status is maintained, there is no re-export obligation from temporary admission for this boat.

Example: You live in Zurich, your yacht has Union goods status and is located in France. You can generally leave it there without having to regularly export it due to your Swiss residence.

Legal Basis and Notes: Guidance Note FAQ 5.

My boat sails under the Swiss flag. Is that a problem?

The Swiss flag does not exclude Union goods status. Conversely, an EU flag does not prove this status. However, a boat registered outside the EU may be subject to more frequent checks. For customs temporary admission, registration and residence in Switzerland are, however, important prerequisites.

Example: Your yacht is registered in Switzerland but was properly imported into the EU. The Swiss flag generally does not prevent it from having Union goods status.

Legal Basis and Notes: Guidance Note FAQ 5, 6, 14 and 16.

What is the difference between EU-taxed and Union goods status?

"EU-taxed" and "VAT paid" are common terms that can describe different situations. Union goods status is a customs term. VAT and customs status must be assessed separately. A T2L proves Union goods status but does not automatically answer all tax questions of a purchase transaction or a subsequent import. This becomes particularly clear in areas that belong to the EU customs territory but not to the EU VAT territory.

Example: You buy a yacht with T2L in the Canary Islands. This proof generally clarifies the customs status, but not automatically the VAT question when traveling to the Spanish mainland.

Legal Basis and Notes: Guidance Note Sections 2 and 3; FAQ 1, 3 and 15.

I paid VAT in Switzerland. Is that sufficient for the EU?

No. A Swiss VAT payment does not prove proper importation into the EU. If the boat is brought into the EU from Switzerland or another third country, it must be checked which customs procedure is applicable and whether an exemption from duties exists. The Swiss tax payment does not replace this check.

Example: You have paid tax on your yacht in Switzerland and are bringing it to Italy. The Swiss tax receipt generally does not replace the check of whether permanent importation or temporary admission is possible.

Legal Basis and Notes: Guidance Note Section 3; FAQ 11 and 16.

As a Swiss owner, do I have to pay import VAT again in the EU?

Not solely because of your Swiss residence. If the boat has Union goods status and remains in the EU, your residence alone does not trigger a new import taxation. However, for an import from Switzerland or another third country, the applicable procedure and possible exemptions are decisive. The taxation of a purchase transaction must also be assessed separately.

Example: Your yacht has Union goods status and remains in Croatia. Your residence in Basel generally does not mean that import VAT is due again solely for this reason.

Legal Basis and Notes: Guidance Note Section 3; FAQ 1, 5 and 9.

Does any previously unpaid VAT remain a blemish on the boat?

A previous ambiguity about VAT does not permanently make a boat an "untaxed boat". VAT arises from certain transactions, such as a taxable supply or an import. A subsequent private purchase does not automatically transfer every previous VAT liability of the seller to the buyer. This is to be distinguished from the current customs status and outstanding import duties. A missed import clearance can still be relevant. Depending on the applicable national law, outstanding import duties can also enable measures against the boat; in Germany, there is a statutory liability for property for this. The specific transaction, the legal taxpayer, and the current customs status are decisive.

Example: A former dealer may not have paid his VAT. As a subsequent private buyer, you are generally not liable for this tax solely for that reason; an unclear import must be checked separately.

Legal Basis and Notes: Additional legal information: Art. 193 and 201 VAT Directive; for Germany § 76 AO and § 21 para. 2 UStG. These questions are not conclusively addressed in the Guidance Note.

Purchase Sale and Permanent Importation
I buy a boat in the EU and leave it there. Does it lose its Union goods status through the purchase?

The sale to a Swiss buyer does not, in itself, lead to the loss of Union goods status. If the boat remains in the EU, this status can be maintained. However, this does not imply a tax exemption for the purchase transaction. Its tax treatment and the existing proofs must be checked separately.

Example: As a Swiss national, you buy a yacht with Union goods status from a French owner and leave it in France. The change of owner alone generally does not remove this status.

Legal Basis and Notes: Guidance Note FAQ 1 and 5.

Can I, as a Swiss owner, have my boat permanently imported into the EU retrospectively?

Yes. Even a person resident in Switzerland can have a boat released for free circulation in the EU for customs purposes. This requires a proper customs declaration, fulfillment of the import requirements, and settlement of the duties owed, unless an exemption applies. For the declaration, an indirect customs representative resident in the EU is generally required. This representative submits the declaration in their own name for the Swiss owner. The customs authority may allow an exception under the legal conditions, especially for occasional customs declarations. Upon release, the boat acquires Union goods status. It can generally remain permanently in the EU; the re-export obligation from temporary admission ceases. Subsequent trips to third countries must be assessed separately. CE conformity of the vessel is a prerequisite for import.

Example: You want to keep your Swiss yacht permanently in Italy. After proper import, you can generally keep it there; for the declaration, you usually need an indirect customs representative.

Legal Basis and Notes: Guidance Note FAQ 3, 5 and 11; Art. 170 and 201 UCC.

My boat is already in the Mediterranean. Can I switch from temporary admission to permanent importation?

In principle, yes. Leaving EU waters is not necessary solely because the boat was previously temporarily admitted. The procedure can be completed by proper transfer to free circulation for customs purposes. The process must be coordinated with the competent customs office. A later declaration does not automatically eliminate already incurred tax liabilities or previous breaches of deadlines. Therefore, the switch should be prepared as far as possible before the expiry of the permissible period of use.

Example: Your yacht is temporarily admitted in Greece. You can generally clarify permanent importation with the competent customs office there before the deadline expires, without first having to leave EU waters.

Legal Basis and Notes: Additional legal information: Art. 79 and 215 UCC; permanent import see Guidance Note FAQ 11.

What duties are incurred upon permanent importation?

In principle, import VAT and, if applicable, customs duties are considered. The specific amount depends in particular on the country of import, the applicable customs value of the vessel, its customs tariff classification, and possible exemptions or customs preferences. For a used boat, the original new price is not automatically decisive. The legally correct valuation for the specific import is crucial. The costs should be clarified with the competent customs office or a customs representative before the declaration.

Example: You permanently import a used yacht into France. The value determined according to customs rules is generally decisive, not automatically the original new price; exemptions and duties must be clarified beforehand.

Legal Basis and Notes: Guidance Note Section 3; additionally Art. 70-74 UCC and Art. 85-86 VAT Directive.

Do I have to take my boat out of the EU every 18 months after permanent importation?

No. The 18-month period applies in particular to privately used boats under the temporary admission procedure. After proper release for free circulation for customs purposes, this re-export obligation no longer exists. The boat can generally remain in the EU as long as its Union goods status is maintained. Subsequent trips outside the EU customs territory and return must be assessed separately.

Example: Your yacht has been properly released for free circulation in Italy and remains in the EU. You generally do not have to re-export it every 18 months.

Legal Basis and Notes: Guidance Note FAQ 3, 5, 7-9 and 18.

May I sell my temporarily admitted boat to a buyer with EU residence?

Such a sale must be prepared under customs law. Temporary admission does not allow for any arbitrary transition to permanent use by an EU buyer. A purchase contract alone does not terminate the customs procedure. Before handover, it must be clarified how the procedure will be properly completed and who will bear any necessary import clearance and associated costs. These points should be regulated in the purchase contract.

Example: You want to hand over your temporarily admitted yacht to a German buyer. As a rule, it must be clarified beforehand how the customs procedure will be terminated and any necessary import will be handled.

Legal Basis and Notes: Additional legal information: Art. 215 and 250 UCC; Art. 212-216 Delegated Regulation. General classification in Guidance Note Section 4 and FAQ 4.

Temporary Admission and Periods of Stay
Can I temporarily use my Swiss boat without EU import duties?

Under certain conditions, yes. In the case of permissible temporary admission, non-Union goods can be brought into the EU for private use for a limited period without customs duties and import VAT. The boat must be intended for re-export. As a rule, it must be officially registered outside the EU customs territory in the name of a person resident there and used by a person resident outside that territory. Special rules apply to unregistered boats and certain uses. Swiss residence alone is not sufficient.

Example: You live in Switzerland and bring your yacht, registered there in your name, to France for a private trip. Temporary duty-free use is generally possible if all procedural requirements are met.

Legal Basis and Notes: Guidance Note Section 4; FAQ 14 and 16-18; additionally Art. 212 Delegated Regulation.

Does the 18-month period always apply to me?

No. It applies in particular to privately used boats under the temporary admission procedure. It is not a general period of stay for all boats of Swiss owners. The boat's stay in the EU customs territory is decisive. A change, for example, from Italy to France, does not restart the period. The owner's personal return journey to Switzerland also does not terminate the procedure.

Example: Your yacht has been temporarily admitted in Italy for twelve months and is traveling to France. As a rule, six months remain of the 18-month period; the change of country does not restart it.

Legal Basis and Notes: Guidance Note Section 4; FAQ 18-20.

Is the period interrupted by winter storage or non-use?

Winter storage or non-use does not automatically interrupt the period. If the boat remains in the EU customs territory, the procedure must still be properly managed and completed in good time. Under exceptional circumstances, a reasonable extension of the period may be granted upon a reasoned request. There is no right to an automatic extension solely due to non-use.

Example: Your yacht is unused in Spain during the winter. The period generally continues to run; returning to Switzerland does not automatically give you additional months.

Legal Basis and Notes: Guidance Note FAQ 18 and 19.

Do I have to inform the customs authority if I leave my temporarily admitted boat in the EU?

Before a longer absence, it should be clarified with the competent customs office whether special requirements apply, for example, regarding customs supervision or the transfer of rights and obligations from the procedure. The Guidance Note describes prior coordination or authorization as expedient, but at the same time clarifies that no explicit general regulation mandatorily requires such a transfer before every departure of the owner. This does not imply a blanket reporting obligation for every return home.

Example: You leave your temporarily admitted yacht in an Italian marina and travel home. An automatic notification for every return home is generally not prescribed; special requirements of the customs office remain possible.

Legal Basis and Notes: Guidance Note FAQ 20.

Can a new temporary admission begin after a departure?

Yes. After an actual departure of the boat from the EU customs territory, a new procedure can begin upon re-entry. Its prerequisites must be met again. The Guidance Note does not specify a general minimum period of stay outside the EU customs territory. A change between EU member states or the owner's personal departure is not sufficient. The Guidance Note also refers to the statutory overall maximum period of generally ten years for temporary admission. This does not imply a general permission to keep a boat in the EU for ten years without further examination, nor an automatic extension of the 18-month period.

Example: You sail with your yacht from Croatia to Montenegro and later return. In principle, a new temporary admission can begin.

Legal Basis and Notes: Guidance Note FAQ 18 and 21; Art. 251 UCC.

May friends or family members with EU residence use my boat?

For a boat in temporary admission, special user rules apply. Occasional private use by a person with EU residence may, for example, be permissible if it is at the request of the registration holder and the latter is in the EU customs territory during the use. Permanent or independent transfer is not automatically permitted. The specific procedure and actual use are decisive. These restrictions result from temporary admission and do not apply across the board to every boat under the Swiss flag.

Example: Your friend from Munich occasionally uses your temporarily admitted yacht at your request while you, as the registration holder, are in Italy. This is generally possible; you do not necessarily have to be on board for this.

Legal Basis and Notes: Additional legal information: Art. 212 and 215 para. 1 Delegated Regulation.

Third Country Trips Return and Border Formalities
What do I need to consider when cruising in third country territory (non-EU)?

Upon leaving the EU customs territory, Union goods status is generally lost, unless a legal exception for status preservation applies. Upon return, it must be checked whether duty-free re-importation as returned goods or another permissible procedure is possible. A previous EU invoice or a previously issued T2L does not replace this check. Documents regarding the previous status as well as departure and return should be kept.

Example: You are traveling from Croatia to Montenegro. In principle, you should clarify before returning whether the yacht is eligible for returned goods relief or can return under another permissible procedure. As a rule, this can be done without a customs declaration, unless the vessel has undergone processing.

Legal Basis and Notes: Guidance Note Section 2; FAQ 7-9.

The boat was previously taxed in the EU and later brought to Switzerland. Is the old invoice sufficient upon return?

The old invoice alone does not answer this question. For duty-free re-importation as returned goods, the boat must, in particular, have been previously exported as Union goods and, in principle, return within three years in the condition in which it was exported. In special circumstances, the three-year period may be exceeded. For exemption from import VAT, it is additionally generally required that the same person who exported the boat re-imports it. An interim purchase can therefore be relevant. Swiss residence or Swiss flag alone do not exclude returned goods relief.

Example: You bring your yacht, previously exported as Union goods, back from Switzerland unchanged after one year. In principle, returned goods relief may apply; an old invoice alone does not prove all prerequisites.

Legal Basis and Notes: Guidance Note Section 3; FAQ 8 and 9.

Do I always have to submit a written customs declaration when entering the EU?

No. For permissible temporary admission or re-importation as returned goods, the declaration can, under the legal conditions, be made by actually crossing the border. This does not mean that every entry is automatically duty-free. Customs authorities may specify certain entry routes and require an oral or written declaration and, if applicable, security. For an oral declaration for temporary admission, the Guidance Note also mentions the required accompanying document according to Annex 71-01. For an initial permanent importation, one should not rely solely on border crossing.

Example: You enter France with your yacht from non-Union waters for a private trip. In the case of permissible temporary admission, border crossing can generally suffice as a declaration.

Legal Basis and Notes: Guidance Note FAQ 11, 12, 17 and 26. Temporary admission does not mean release for free circulation.

Are written customs formalities always necessary for a temporary departure from the EU?

For a boat previously in free circulation that is intended for subsequent re-importation, the Guidance Note describes simplified export declarations. Under the legal conditions, the actual crossing of the border can be considered an export declaration. The rule applies regardless of whether the boat is registered in the EU or elsewhere. It is not automatically transferable to every permanent export or commercial transport. Documents for departure and previous status should be kept for a later return.

Example: You sail with your yacht from Italy for a short trip to Montenegro and want to return. In principle, border crossing can suffice as an export declaration; you should keep documents for the later return.

Legal Basis and Notes: Guidance Note FAQ 13; additional practical recommendation for documentation.

Do the same rules apply if the boat is brought into the EU on a trailer?

The Guidance Note also covers boats transported on a trailer or by a carrier. This does not eliminate the need for a customs declaration. For temporarily imported sports equipment, special declaration options may exist. The Guidance Note mentions, among other things, oral declarations and declarations through certain actual actions. Which form is permissible in a specific case should be clarified with the competent customs office before transport.

Example: You bring your sailboat on a trailer from Switzerland to a regatta in France. In principle, a customs declaration is necessary, even if a simplified form is sufficient in the specific case.

Legal Basis and Notes: Guidance Note Section 2.1; FAQ 22-24, 26 and 27.

Proofs Controls and Legal Protection

The answers regarding mwst-boot.org describe the platform's offer and are not an official commitment or recommendation.

What does a T2L do for me and can it replace an import?

A T2L serves as proof of existing Union goods status. So, if you own a vessel with Union goods status, the T2L provides reliable proof of this and can be presented during customs controls. If the boat does not yet have Union goods status, it must first be clarified how it can lawfully obtain it. Only then does the question of a suitable T2L proof arise.

Example: Your yacht has only been cleared in Switzerland so far. A T2L application generally does not replace a necessary EU import clearance; first, it must be clarified how the boat obtains Union goods status.

Legal Basis and Notes: Guidance Note Section 2; FAQ 2, 3 and 11.

Do I, as a Swiss owner, absolutely need a T2L?

No. There is no general T2L obligation for Swiss owners.

Example: Your yacht with Union goods status has been in France for years and the proofs are sufficient. You generally do not need an additional T2L solely because of your Swiss flag. However, the T2L significantly simplifies the proof of Union goods status during customs controls.

Legal Basis and Notes: Guidance Note Section 2, page 6; FAQ 2.

Where can I obtain a T2L proof?

According to the Guidance Note, the customs authority of the EU Member State where the boat has its usual berth is generally responsible. It checks the prerequisites and existing proofs. The specific application can only be made via an electronic interface with corresponding access authorizations and cannot be submitted orally or in writing to customs. You should contact a specialized service provider for this. A Swiss registration does not mean that the EU T2L proof must be issued in Switzerland. The competent EU customs authority decides on its issuance.

Example: Your yacht has its usual berth in Croatia. For a T2L proof, you generally contact a specialized service provider. www.mwst-boot.org

Legal Basis and Notes: Guidance Note Section 2, page 6; FAQ 2.

Do I have to prove Union goods status after every return to the berth?

No. The Guidance Note does not provide for a general obligation to prove the status again after every return. For goods in the EU customs territory, the legal presumption of Union goods status generally applies, unless an exception intervenes. Customs authorities may nevertheless carry out controls and demand proof in case of doubt. When entering from a third country or with a boat in temporary admission, it must therefore be clear which procedure is applicable.

Example: You return from a trip exclusively within the EU customs territory to your French marina. In principle, you do not have to re-prove Union goods status after every return; controls remain possible.

Legal Basis and Notes: Guidance Note FAQ 1, 2 and 4.

Does a missing original invoice mean that I have to pay import VAT again?

No. A missing invoice is initially a gap in the documents. It does not, in itself, prove either an omitted tax payment or a current payment obligation. Different proofs are possible for Union goods status, in particular existing customs documents or a T2L. Whether the existing documents are sufficient depends on the individual case. A actually required import clearance cannot be avoided solely by substitute documents.

Example: The original purchase invoice is missing, but you have suitable import documents. In principle, the status can also be proven with these; the missing invoice alone does not trigger a new tax payment. A T2L proof significantly facilitates proof during controls.

Legal Basis and Notes: Guidance Note Section 2; FAQ 2 and 3. Conclusion from the different proof possibilities.

What documents should I keep ready?

Particularly helpful are existing purchase contracts and invoices, registration documents, import and export documents, existing T2L proofs, and evidence of previous berths and stays in third countries. For returned goods, the previous export, the identity of the boat, and the conditions for re-importation should be traceable. For an individual assessment, the current location, the residence of the persons involved, and the planned use are also important. This is a practical recommendation, not a conclusive official list of documents. Registration documents alone do not prove Union goods status.

Example: Before a third-country trip, you compile purchase, customs, and registration documents, as well as evidence of departure. This generally allows your boat's history to be better understood than with the Swiss register extract alone. Ideally, you apply for a T2L from a specialized service provider.

Legal Basis and Notes: Guidance Note Section 2; FAQ 2, 6 and 8; additional practical recommendation.

What can I do if an EU customs authority does not recognize my proof or my legal opinion?

First, it should be clarified which documents are missing and on what legal basis the authority bases its opinion. Against customs decisions, there is a right of appeal according to Art. 44 UCC. The specific procedure and deadlines depend on the applicable regulations of the respective Member State. An informal inquiry does not replace a time-bound appeal.

Example: An Italian customs office issues an onerous decision. You can generally lodge an appeal; an email with inquiries does not automatically preserve the applicable deadline for this.

Legal Basis and Notes: Guidance Note FAQ 25; additional practical notes.

Is the EU Guidance Note itself binding law?

No. The Guidance Note explains the application of EU customs and tax law, but does not itself create rights or obligations. The relevant legal provisions are decisive. Supplementary national regulations and practical requirements of the competent authorities may also be relevant.

Example: You show a customs office a passage from the EU Guidance Note. It can generally help with interpretation; a differing legal regulation is not thereby repealed.

Legal Basis and Notes: Guidance Note Note on page 1 and Section 3.

Can the platform [www.mwst-boot.org](http://www.mwst-boot.org) also check the Union goods status if I live in Switzerland and the boat is in Italy, France or Croatia?

Yes. Swiss owners can submit documents online via mwst-boot.org. The platform checks the individual facts and, if the result is positive, creates a legally reviewed status document for Union goods status. If T2L support is part of the order, it accompanies the procedure with the competent EU customs authority. The authority decides on the issuance of the T2L.

Example: You live in Lucerne and your yacht is in Croatia. You can generally have the documents checked online by the platform without having to travel to Germany yourself.

Legal Basis and Notes: Provider information. The legal status document is to be distinguished from the official T2L proof.

What documents should I upload for checking by [www.mwst-boot.org](http://www.mwst-boot.org)?

Initially, existing purchase contracts, invoices, and boat papers can be submitted. Import and export documents, existing T2L proofs, and information on previous berths and stays outside the EU are particularly helpful. Residence, current location, and planned use should also be provided. The platform clarifies during the check which further documents are needed.

Example: You have a purchase contract, Swiss boat papers, and a CE conformity declaration. You can generally upload these first; further documents may be necessary during the check.

Legal Basis and Notes: Provider information.

What happens if a customs authority does not accept the assessment from [www.mwst-boot.org](http://www.mwst-boot.org)?

In the case of a positive status document, the platform's offer includes a representation guarantee. If a customs authority challenges the legal assessment, the platform represents the customer within the agreed scope of the guarantee without additional legal fees. The respective contract and guarantee conditions are decisive. This guarantee is a service of the provider. It is not a guarantee of the Swiss Maritime Navigation Office or a customs authority and does not bind the authorities.

Example: A customs office doubts the positive assessment of your status document. The platform generally takes over the representation within the agreed scope of the guarantee; a favorable authority decision for you is not thereby guaranteed.

Legal Basis and Notes: Provider information. No statement from the EU Guidance Note.

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