VAT - Taking a Dutch Barge from UK back to Netherlands

[steve.sharratt]

I am toying with the idea of taking my boat back to the Netherlands and I am trying to understand the VAT implications.  There is information available if bringing to the UK but not so much if going back.  Some Key Points:

1.  Barge is over 100 y/o so well before any VAT obligations existed.

2. Currently British Flagged and has UK VAT Exemption.

3. I have previous Kadaster proof for her working life in NL.

 

I know there there is scope for recognition of VAT previously paid, but how does this apply to a historic vessel that was not originally required to pay VAT?

 

Has anyone had any experience with this?  

 

Cheers

 

 

[magnetman]

Is your Boat called Friesland? 

 

@Tam & Di used to own that one. I may be thinking of another vessel. 

 

 

[Alan de Enfield]

The way it works for a boat nor to be subject to VAT (post Brexit) is for a 'certificate of location'  confirming where the boat was at 11pm on 31st December 2020.

If your certificate shows that it was in the UK then it does not become subject to VAT, if it was outside the UK then it would be subject to VAT.

 

I would suggest that it may work the same way bringing a boat from the UK to the EU, it will require a certificate of location showing it was in the EU at midnight on 31st December 2020, or, it will be subject to VAT on arrival.

 

I doubt that many boaters on this forum will be aware as there is not much chance that they will be affected - you may get a clearer story if you contact the Dutch Barge forum, or the RYA, or any others that may have been in the same situation.

 

If we go to Irealand, France etc then we need this letter to show the customs officials in those countries, and our own Customs officers on our return.

 

Here is part of the 'location certificate' for our "Cat"

 

 

[Tam & Di]

Hi Steve,

You will get more definitive information from the DBA as suggested. Did you keep its ES-TRIN certification up to date? That could be a serious problem if it has lapsed, particularly with the 6LW.

[Phoenix_V]

I think you will find that if its left the eu for more than 3 years it will have lost whatever vat status it might have had. There is plenty of information out there on the internet, not all accurate. There may be an exception if you are permanently moving to reside in the EU?

[steve.sharratt]

On 12/12/2025 at 14:39, magnetman said:

Is your Boat called Friesland? 

 

@Tam & Di used to own that one. I may be thinking of another vessel. 

 

 

Yes it is

 

On 12/12/2025 at 15:38, Tam & Di said:

Hi Steve,

You will get more definitive information from the DBA as suggested. Did you keep its ES-TRIN certification up to date? That could be a serious problem if it has lapsed, particularly with the 6LW.

Hi Tam,

 

Grrat to hear from you.  I hope both you and Di are well.  I thought the TRIN was up to date but I just checked and it expired in July this year!!

[Alan de Enfield]

45 minutes ago, steve.sharratt said:

I thought the TRIN was up to date but I just checked and it expired in July this year!!

 

Ooops !

 

The potential problem will be the Gardner engine that now needs to meets Stage V emissions standards.

 

 

Stage V regulation introduced a new limit for particle number emissions. The PN limit is designed to ensure that a highly efficient particle control technology—such as wall-flow particulate filters—be used on all affected engine categories. The Stage V regulation also tightened the mass-based PM limit for several engine categories, from 0.025 g/kWh to 0.015 g/kWh.

 

 

ES-TRIN What is it and where does it apply? | YDSA

 

Up until December 2019 there were allowances made for older vessels on the understanding that if they had remained in compliance and held a valid certificate issued under earlier forms of the regulations, they could continue to be certified despite failing in respect of newly introduced regulations.

If the certificate has been allowed to lapse, this allowance no longer applies.

 

Thus: a vessel which is to be newly certified or has allowed its old certificate to lapse must adhere to all rules, as in force at the time of the certificate’s issuance. The rules are constantly evolving and thus keeping certification current is important; more so in older and/ or converted vessels.

 

 

Edited December 14, 2025 by Alan de Enfield

[Tam & Di]

3 hours ago, steve.sharratt said:

Yes it is

 

Hi Tam,

 

Grrat to hear from you.  I hope both you and Di are well.  I thought the TRIN was up to date but I just checked and it expired in July this year!!

 

The ES-TRIN survey was done by Peter Voerman as I recall. I believe he is still in business, but there was mention recently on the DBA Forum of a Surveyor who would come to UK to do certification. You could contact Peter or this other guy and ask if there is any leeway given that your certificate expired relatively recently. DBA is obviously more informative than CWDF for such matters.

[steve.sharratt]

20 hours ago, Tam & Di said:

 

The ES-TRIN survey was done by Peter Voerman as I recall. I believe he is still in business, but there was mention recently on the DBA Forum of a Surveyor who would come to UK to do certification. You could contact Peter or this other guy and ask if there is any leeway given that your certificate expired relatively recently. DBA is obviously more informative than CWDF for such matters.

Correct.  He also did my TRIN in 2018.  I have his current contact details so have shot him an email to see if there is any leeway and also slipped in a question on the VAT issue.  You never know.

[steve.sharratt]

I contacted the Dutch issuing authority of the ES-TRIN and the requirements have recently changed so that you can now renew an expired ES-TRIN of an vessel older than 1980 (I think) without having to comply with new standards or regulations.  You must have evidence that it was previously registered. There is no time limit.   Good news!   Still working on the VAT issue  -  There is latitude for a type of 'Returned Goods Relief' but it is complex.  

[Peanut]

I am British, if I had taken my boat to France, lived on it and returned home, then I could try for Returned Goods Relief. I am not sure that works if I was not the original owner, and bought it outside the EU, that is not returning a boat that I had taken out.

You could ask the Dutch Barge Association, or search Yachting and Boating World, who have lots to say on it, some with expert knowledge.