Important news from Italian Customs about Temporary Admission regime for private and commercial NON-UE yachts

With Circular No. 11/2026 of 15 May 2026, the Italian Customs (ADM) have addressed new clarification on the temporary admission regime for Extra-EU yachts, both for private and commercial use.

These clarifications are intended to supplement those previously provided by the Administration, in particular in ADM Circulars No. 8/2025 and No. 20/2022.

The temporary admission regime for NON-EU COMMERCIAL yachts including YET

A commercial yacht, including YET (Yacht Engaged in Trade) registered in a non-EU country, with only crew and guests on board established outside the EU, may enter territorial waters under “temporary admission for private use” —on the same terms as a pleasure yacht (see following paragraph) - provided that no charter contract is in effect at the time of entry into the Italian territory.

If, during its stay in Italian territory, the yacht is intended to be chartered, only to charterers and guests established outside the EU, with departure from an Italian port, it will be allowed to do so from May 15th 2026 following the steps below:

• exit the customs territory of the Union, demonstrating such exit even by merely reaching international waters (12 miles from the baseline of the coast/islands) which will allow for the closure of the temporary admission regime for private use. Such exit has to be demonstrated by recording the arrival in international waters via the A.I.S. (Automatic Identification System)
• The yacht has to re-enter the Italian territory under the temporary admission regime for commercial use in order to commence the charter contract upon entry into Italian territory, captain must submit the Form 71-01 to the local Customs Office, attaching copy of the charter contract and recording the new customs regime in the logbooks. These documents must be kept on board to be presented in the event of a customs inspection.
• In order to perform the charter contract, the company must register for VAT in Italy, collect and pay the VAT due on the occasional charter contract.
• Once the commercial yacht has submitted the form 71-01 as above indicated and the VAT registration is in place, it may remain in Italian territory under temporary admission for the entire duration of the charter contract and for the itinerary set forth therein.
• Once the charter contract is completed, the yacht must exit again the territorial waters of the Italian territory providing evidence of the exit in order to close the Temporary Admission regime for commercial purposes; such exit has to be demonstrated by the A.I.S. (Automatic Identification System)
• The yacht may return to an Italian port under TA regime for Private use; in any case Form 71-01 must be returned to the local Customs office.

The temporary admission regime for NON-EU PLEASURE yachts

With regard to yachts used for private purposes (so-called ‘pleasure yachts’), the Administration has pointed out that pleasure yachts registered in a non-EU country entering the territory of the European Union may, in principle, be placed under the temporary admission procedure simply by crossing the territorial waters boundary, without the need for further customs formalities. Therefore, entry into the territorial waters of an EU Member State, within 12 miles of the coast, is sufficient to place the vessel under this customs procedure.

However, the person concerned still has the option of not availing themselves of this simplification and submitting the verbal declaration of entry under the procedure (the so-called Form 71-01), which allows the date of the vessel’s arrival in the EU territory to be certified for the purposes of complying with the maximum time limits set for the discharge of the procedure (the maximum discharge period for private yachts is 18 months). The Customs also indicates a further alternative for certifying the date of arrival, which is to visit the Port Authority Office.

The Italian Customs also reiterated the conditions that must be met for means of transport to be placed under the temporary admission procedure, noting that they must be registered outside the territory of the Union in the name of a person established outside the Union or, if not registered, must be owned by a person established outside the customs territory of the Union and, in any case, must be used by a person established outside the territory of the Union.

As regards the procedures for discharge of the procedure, the Customs authorities, in line with the findings of a recent judgment by the Second Instance Tax Court of Liguria, have clarified that the procedure is deemed to be discharged upon the vessel’s exit from EU territorial waters. Such exit may also be demonstrated by recording the vessel’s arrival in international waters, via the A.I.S. (Automatic Identification System). Alternatively, proof of exit from the Union territory may be provided by documentation certifying arrival at a third-country port. Proof of exit must also be recorded in the logbook.

MOORES ROWLAND PARTNERS

Dr. Ezio Vannucci

Dr. Andrea Barabino