As of 1 January this year, pleasure craft travelling from the European Union (including Ireland) to Northern Ireland are subject to new customs reporting requirements.

Pleasure craft are defined as craft used for the sport or pleasure of the owner. Pleasure craft can also be used by the immediate family or friends of the owner on a voyage for which the owner does not receive money.

If you carry any goods for industrial or commercial purposes, your vessel becomes a commercial vessel and is no longer a pleasure craft.

Pleasure craft are currently required to submit reports for journeys between NI and countries outside the EU. This is known as ‘outward clearance’ and ‘inward reporting’ and it allows the UK Government to risk assess journeys and identify potential customs and immigration violations.

Due to the UK’s exit from the EU, inward reporting will now also be required for pleasure craft travelling from the EU to NI. A minor exception exists from pleasure craft travelling from Ireland to NI as passenger reports will not be required.

Reports can be submitted electronically as per the e-c1331 Excel form as detailed within Notice 8; at the bottom of the form select the option ‘North (Region)’ which ensures that in addition to the form going to the national yacht line team, it also goes to Border Force agents in NI.

The official notice from HM Revenue & Customs is attached below.