The Greek tax authority, the AADE, has agreed: "UK-flagged vessels moored or sailing in EU waters before the Transition Period ended (1.1.2021), regardless of where the taxes have been paid, retain their EU status for as long as they remain in [those waters]."
This has been its position for some time, but the AADE did not initially tell its Customs offices that, as a result, UK yachts will not have any customs procedures and do not require a Transit Log (TL), until they leave EU waters and return. Therefore, offices insisted incorrectly that UK yachts must have a TL to sail in EU waters. This matter is now supposedly corrected but incidents are still happening. If you have an issue on this with Port Authorities (Customs), insist that the office ring Georgia Tounta of the AADE VAT-Customs on 0030 210 698 7417 for correct advice.
The issue of returning from outside EU waters remains in dispute (Returned Goods Relief). If you leave EU waters you export your yacht (as for all VAT Goods) and temporarily lose EU Goods Status. On returning to Greece you should be able to check in to Customs and apply for "Relief from paying duty" under the exemption given in article 203 of the Union Customs Code (UCC). This is an automatic right and is not at the discretion of the local Customs officer. However, the AADE has not advised its offices of this and currently the issue is the subject of a formal complaint to the EU Commission. We are expecting results on this by June 10 and the CA website and forums will be updated accordingly.
Until this matter is settled yachts should accept whatever Transit Log is offered, to avoid Impounding of the yacht, and sort the matter out later.
If necessary, members can contact the CA for help.
25 May 2021